David Zimmerman and Andy Howlett will speak at the 86th Annual American Petroleum Institute (API) Federal Tax Forum on April 28, 2020, in Houston, Texas. Zimmerman and Howlett will present on section 163(j) of the Internal Revenue Code, which potentially limits the deductibility of interest payments made by certain taxpayers. The presentation will focus on the potential implication of section 163(j) and the regulations thereunder to taxpayers in the oil and gas industry, as well as potential planning opportunities and traps for the unwary.