8 CPE CREDITS / CPE CREDITS / 1 DAY / TAXES / UPDATE
The 2018 business entities seminar is designed for practitioners that advise small businesses (less than 25 million in gross receipts). Taught by seasoned tax professionals, the course will help you navigate the business provisions changes of the Tax Cuts and Jobs Act and other law changes. This year includes:
- Analysis of the new 100% expensing
- The interplay of Code Sec. 179 expenses, bonus depreciation, and 15-year life with regard to qualified improvement property
- S Corp vs. C Corp planning in the light of flat 21% corporate tax rate and the elimination of the corporate AMT
- New interest limits: Will they affect your clients?
- New like-kind exchange rules
- Modification of the net operating loss deduction
- New excess business deductions limitation
- The loss of “entertainment”
- Changes in accounting methods including the changes that relate to small contractors
- Calculating the new pass-through deduction correctly
- The termination of the technical termination
- Other timely topics
All seminars start at 8:15 a.m. and conclude at 4:30 p.m. Lunch included. Registration from 7:15 a.m. to 8:10 a.m.
Objective – To familiarize participant with recent developments and/or update to foundation concepts and practical applications in the seminars listed above.
Instruction Delivery Method – Group-Live
Program Level – Intermediate
All seminars listed above require a basic knowledge of federal tax laws and provide the latest updates for the course topic covered.
There are no other prerequisites or advanced preparation required to take these courses.