The Setting Every Community Up for Retirement Enhancement (SECURE) Act contains major changes to IRAs and employer-based retirement plans. The New Jersey Pass-Through Business Alternative Income Tax Act, just signed on January 13, also impacts how S corporations, partnerships, LLCs and their owners are taxed in New Jersey.
DESIGNED FOR
Every tax professional who deals with required minimum distributions, estate planning, preparing 2019 tax returns and those who deal with pass-through entity tax planning challenges.
BENEFITS
After taking this program, you will be better suited to help your clients with retirement planning as well as pass-through business owners who have been struggling with SALT deduction limitations.
HIGHLIGHTS
Discuss significant changes, such as:
- Elimination of the 10-year rule
- Extender legislation
- Changes to the Affordable Care Act
- New Jersey taxation changes at the entity level versus the personal income tax level
- How to reduce the negative impact of the federal SALT deduction cap
COURSE LEVEL
Update
PREREQUISITES
None