Andersen Managing Directors Joe Calianno and Sean Dokko’s article The Section 962 Election: Benefits, Limitations, and the Interaction with the Net CFC Tested Income High Tax Exclusion is featured in the May/June edition of Corporate Taxation (WG&L) and Practical Tax Strategies in July 2026. The article examines the mechanics of making the election, its benefits and limitations, and provides a framework to assist practitioners in determining whether the election is appropriate for their individual shareholder clients.