2026 Midyear Tax Meeting

Tax attorneys Eugenio Grageda, Jennifer Karpchuk, Olivia Klein, Lee Meyercord, Mary Kate Nicholson and Daniel Strickland, along with business attorney Connor Jordan, will participate in the American Bar Association (ABA) Tax Section's 2026 Midyear Tax Meeting, featuring timely discussions on tax policy, clean energy incentives, cross-border restructuring, state taxing authority and private equity-driven deal trends.

Ms. Meyercord will chair the conference's Administrative Practice portion, and Mr. Strickland will chair the Energy & Environmental track. In addition, Holland & Knight attorneys will participate in multiple panels throughout the event.

Ms. Nicholson will moderate a panel featuring Mr. Strickland focused on recent congressional changes affecting clean energy credits and incentives, including the impact of the 2025 government shutdown, recent and expected IRS/U.S. Department of the Treasury guidance, legislative developments and updates on related litigation and administrative controversy matters. Mr. Strickland will also join a separate discussion on IRS enforcement trends involving pandemic relief programs and practical approaches for representing clients in audits.

Mr. Grageda will address multinational restructuring considerations as operating models, intellectual property (IP) locations and supply chains evolve in response to the One Big Beautiful Bill Act (OB3) and ongoing Organization for Economic Cooperation and Development (OECD) Pillar Two developments, including shifting international positions and treaty-related updates.

Mr. Jordan will cover transaction trends involving management services organizations (MSOs) and private equity, including implications of IRS controlled group rules for employee benefit plans and how similar structures are expanding into new industries.

Ms. Karpchuk will moderate a discussion on the ways federal preemption continues to constrain state taxing authority as states expand nexus and enforcement theories in the digital economy, spotlighting ways that multistate businesses are navigating evolving state approaches.

Finally, Ms. Klein will lead an interactive forum aimed at helping women tax lawyers develop actionable goals to support career growth, well-being and leadership development.

Session Times and Topics

Clean Energy Credits & Incentives – Updates and Recent Guidance: Part One
January 15, 2026 | 1:00 p.m.
Moderator: Mary Kate Nicholson
Speaker: Daniel Strickland

Clean Energy Credits & Incentives – Updates and Recent Guidance: Part Two
January 15, 2026 | 2:45 p.m.
Moderator: Mary Kate Nicholson
Speaker: Daniel Strickland

Restructuring in a Shifting Global Tax Order
January 16, 2026 | 10:00 a.m.
Speaker: Eugenio Grageda

Mergers & Acquisitions Update
January 16, 2026 | 12:45 p.m.
Speaker: Connor Jordan

Federal Shields, State Swords: Understanding P.L. 86-272, ITFA and the Limits of State Taxing Authorities
January 16, 2026 | 3:40 p.m.
Moderator: Jennifer Karpchuk

IRS Scrutiny of Pandemic Relief: Enforcement Trends in ERC and EIDL
January 16, 2026 | 3:45 p.m.
Speaker: Daniel Strickland

Women in Tax Forum – New Year's Resolutions
January 17, 2026 | 12:15 p.m.
Moderator: Olivia Klein