FacultyFaculty/Author Profile
Patricia W. Pellervo

Patricia W. Pellervo

PwC

San Francisco, CA, USA


Pat Pellervo is a principal in the National Tax Services practice of PricewaterhouseCoopers LLP. Prior to joining the firm in 1989, Pat was an attorney in the Legislation and Regulations Division of the Internal Revenue Service. Pat has specialized in the tax aspects of mergers and acquisitions and related consolidated return issues for more than 30 years.

Pat's extensive experience includes planning tax-efficient acquisitions, reorganizations, and divestitures, with particular emphasis on matters related to the filing of consolidated returns, including the computation of earnings and profits, basis in subsidiary stock, and analysis regarding the utilization of losses and credits following corporate transactions. Pat also has experience representing clients before the Internal Revenue Service and Treasury regarding pending regulations and rulings, and has testified as an expert witness related to IRC section 382 limitations on net operating losses. 

Pat is the co-author of The Consolidated Tax Return (Warren Gorham Lamont 6th ed.). Pat has served as Chair of the Corporation Tax Committee of the District of Columbia Bar Association, and is a frequent speaker and author on the tax aspects of mergers and acquisitions and related consolidated return issues. Pat earned her B.S. in Accounting and J.D. degrees from Marquette University.
Patricia W. Pellervo is associated with the following items:
Treatise Chapters  Treatise Chapters The Consolidated Return Investment Basis Adjustment Rules—Study Problems - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Web Segment  Web Segment Investment Adjustments and Related Issues - Consolidated Tax Return Regulations 2018, Thursday, February 22, 2018
MP3 Audio  MP3 Audio Investment Adjustments and Related Issues - Investment Adjustments and Related Issues, Thursday, February 22, 2018
Transcripts  Transcripts Investment Adjustments and Related Issues - Investment Adjustments and Related Issues, Thursday, February 22, 2018
MP4 - Mobile Video Seg  MP4 - Mobile Video Seg Investment Adjustments and Related Issues - Investment Adjustments and Related Issues, Thursday, February 22, 2018
CHB Chapters  CHB Chapters Investment Adjustments & Related Issues (February 20, 2018) (PowerPoint slides) - Consolidated Tax Return Regulations 2018, Monday, February 26, 2018
The Consolidated Return Investment Basis Adjustment Rules—Study Problems - Consolidated Tax Return Regulations 2018, Monday, February 26, 2018
On-Demand Web Programs  On-Demand Web Programs Consolidated Tax Return Regulations 2018, Wednesday, February 28, 2018, New York, NY
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