Friday April 12, 2013 from 8:15 AM to 9:15 AM EDT
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Launch Fishers (Fishers Public Library basement) 
7 Launch Way
Fishers, IN 46038

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Jennifer Walker 
Bose McKinney & Evans LLP 

Bose Means Banking (and Breakfast!) Series:

IRS Liens and the 45 Day Rule 

The Bankruptcy & Creditors' Rights Group of Bose McKinney & Evans LLP is pleased to launch the 2013 Bose Means Banking (and Breakfast!) Series. These briefings are intended to highlight areas in which banking and the law intersect, to quickly educate you on the topics that impact your business and to arm you with the facts and tools to better prepare you to serve your company and your customers. 

Our first roundtable of 2013 will focus on IRS federal tax and state liens and the impact of the 45 Day Rule on lenders.  During this briefing, attorneys will lead a dialogue on the following issues:

IRS Federal and State Tax Liens 

  • When the tax liens are effective
  • Where the tax liens are recorded
  • Priority of tax liens versus mortgages and UCC filings

IRS 45 Day Rule

  • When IRS liens move ahead of bank liens on receivables
  • Inventory and other personal property