Before entering into agreements with taxing authorities to extend the statute of limitations, taxpayers should consider the legal implications of these agreements, which often are dictated by the states. In this edition of A Pinch of SALT, Sutherland SALT’s Jonathan Feldman, Kathryn Pittman and Maria Todorova explore issues that taxpayers should consider before entering into waiver agreements.

Read “Considerations When Executing Waivers,” reprinted with permission from the March 18, 2013 edition of State Tax Notes.