Michael Bowen will speak on a panel titled "Due Process and Retroactive Legislation: How Far Back is Too Far?" at the 2016 American Bar Association (ABA) Section of Taxation and the Institute for Professionals in Taxation (IPT) Advanced Tax Seminar. The panel will discuss the application of the Due Process Clause of the U.S. Constitution to retroactive tax legislation. The panel will also evaluate current retroactive tax legislation controversies focusing on Michigan MTC 3-Factor cases and the Washington In re Estate of Hambleton case.