Courses

Surgent's The Tax Cuts and Jobs Act: A Guide to the Most Sweeping Tax Reform in Over 30 Years (TREF)

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Member Price: $0.00 Non-Member Price: $0.00

Developer:: SURGENT MCCOY SELF-STUDY CPE, LLC
Level:: Update

The Tax Cuts and Jobs Act, passed in December 2017, brought us the largest overhaul to the tax code since 1986. The widespread changes affect many aspects of individual and business taxes, beginning this year, and your clients will be coming to you with a myriad of concerns and planning questions. Don't get caught off guard. This 4-hour seminar will get you up-to-speed on all of the critical aspects of this law and prepare you to effectively advise both your individual and business clients.

Objective

Understand and apply the categorical changes in the tax law brought about by the Tax Cuts and Jobs Act

Highlights

Reduction in individual and corporate tax rates
Taxation of pass-through entities
Deduction of home mortgage interest
State and local tax deductions
New alimony rules
Repeal of the Obamacare individual mandate
Standard deduction and itemized deductions
Child tax credit
Use of §529 accounts
Survival of personal AMT and repeal of corporate AMT
Estate and gift tax
New limitations on business losses
New depreciation rules and §179 expensing
Business interest
Modification of NOL rules
New credit for employer-paid family and medical leave
Repatriation of foreign funds

Designed For

Tax practitioners seeking to understand the new tax legislation and how it impacts their clients

Prerequisite

Experience with individual and business clients

Advanced Preparation

None