Objective
- Understand the issues involved with sophisticated TCJA enactments
- Understand formulated strategies to utilize for planning purposes
Highlights
- Loss Limitation Rules – Are carried forward losses retested in later years under §461(l)?
- The $25M Exception to the §163(j) Business Interest Rules has its own exception.
- §199A – Am I trapped with the Specified Service Trades or Businesses designation?
- Could you tell me about the little known and underutilized §83(i) Deferral Election for Stock Options?
- While you’re at it, how about the new §45S credit for Family and Medical Leave?
- What do I need to be concerned about with Qualified Opportunity Zones?
- Kiddie Tax – Just how much Apple stock, etc. can Junior own?
- §529 Planning – I already paid the tuition, but my kid keeps dropping classes. Options?
- Estate Tax Exemption – This attorney is nuts. I don’t know anybody worth $23M. Why would I need a will?
- Has the Qualified Improvement Property bonus depreciation debacle been fixed?
- What is the bottom line on deducting food and beverages provided with entertainment?
- And more morsels for our customers’ information and resulting profit margin.
Designed For
Experience with individual and business clients; also, completion of one of the following Surgent courses is strongly recommended: Tax Reform Overview (TARU), The Best Federal Tax Update (BFTU), or The Best Individual Income Tax Update (BITU).Prerequisite
CPAs who need to know the latest sophisticated tax law issuesAdvanced Preparation
None