In this meeting, hear information on individual federal taxation.
BENEFITS
Earn 4 CPE credits in TX.
HIGHLIGHTS
Federal Tax Update Including the Tax Cut and Jobs Act of 2017 and Related Developments
IRC Section 199A:
- August 2018 Proposed Regulations
- Observations and practical applications, including its availability to owners of pass-through entities
- Calculating the 199A deduction and the W-2 and depreciable property limits
- Related tax and business planning topics including operating agreements and shareholder agreements
Federal Income Tax Update:
- Update regarding various changes and available deductions
- Alimony changes and practical considerations
Federal Corporate Tax Update; most recent developments including choice of entity, losses, depreciation and more
Federal Estate Tax Update:
- The new transfer tax provisions
- How to keep tax and estate plans flexible for sunsetting or other congressional changes
- Issues concerning the use of trusts
Tax and estate planning and the administration of Estates and Trusts after the enactment of the Tax Cuts and Jobs Act of 2017 and the repeal of the New Jersey Estate Tax:
- Most recent developments regarding portability
- Basis adjustment issues
- New Jersey Estate Tax issues
- Terminating trusts under the New Jersey Uniform Trust Code
- Income Taxation of Estates and Trusts
- Gifting options
COURSE LEVEL
Basic
PREREQUISITES
None
ADVANCE PREPARATION
None
ADDITIONAL NOTES
$14 late fee will be applied after 12/12. Season Pass holders must register for each event.
For course materials, please visit your My Events page. Handouts are added as received, remember to check back for updates.