Objective
- Understand the latest enacted tax law changes
- Understand strategies and techniques to use in light of tax changes
- Understand current cases and rulings affecting individuals and businesses
Highlights
- The SECURE Act, including IRA and RMD changes
- Section 461 loss limitation rules and the ability to offset income
- Bonus depreciation rules and expansion of §179
- Opportunity Zones
- Expansion of number of taxpayers able to use the cash method of accounting
- Section 163(j) 30% business interest limitation
- Is the "Employee vs Independent Contractor" conundrum about to explode?
- Comprehensive coverage of §199A and its alteration of pass-through taxation and planning
- Relevant state domicile issues which are quickly becoming a new source of practitioner profit
- Virtual currency
- Crowdfunding
- Overtime update
- Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more
- Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
- The latest issues related to any other late-breaking tax law changes
Designed For
CPAs who need to know the latest tax law changes in all areas of practicePrerequisite
Experience with individual and business clientsAdvanced Preparation
None