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Friday, December 19, 2025 Live Webcast

Capital Assets: Basis and Taxation for Financial Professionals (X1-CAB2-2025-01-WEBNR-353-01)

10:00 AM - 12:00 PM EST
webcast

Vendor Platform

2 CPE Credits in TX

OVERVIEW

DESIGNED FOR

Accounting and finance professionals who advise clients on income strategies, tax implications, and financial planning considerations related to capital assets

BENEFITS

  • Define capital assets and distinguish them from ordinary income assets and Section 1231 assets
  • Explain the concepts of realization and recognition, including key provisions for deferral or exclusion of capital gains
  • Identify scenarios where capital losses may be disallowed or limited, including personal use assets, wash sales, and related-party transactions
  • Differentiate between short-term and long-term capital gains/losses and their respective tax treatments
  • Apply the proper methodology for netting capital gains and losses, including the $3,000 ordinary annual income offset limitation
  • Calculate tax liabilities incorporating both ordinary income and capital gains components
  • Distinguish between marginal and effective tax rates and their implications for tax planning
  • Develop tax-efficient strategies for managing capital assets that align with client goals and regulatory compliance requirements

HIGHLIGHTS

  • Capital asset classification and basis determination
  • Realization vs. recognition rules and special scenarios
  • Disallowed losses and related limitations
  • Types of capital gains and losses and their tax treatment
  • Netting capital gains and losses
  • Calculating taxes on ordinary income and capital gains
  • Marginal vs. effective tax rates
  • Tax planning strategies for capital assets

COURSE LEVEL

Basic

ADVANCE PREPARATION

None

INSTRUCTOR

Daniel Johnson

Daniel Johnson

PRICING

$109.00 - Member

$129.00 - Nonmember

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Note: Online pre-registration will close on December 19 at 9:30 AM.

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COURSE DEVELOPER

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