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Webcast Acronym: F8960



Webcast Title: Form 8960 – Net Investment Income Tax – Compliance And Planning


Recommended

CPE Hours: 4 CPE Credit Hours.


Highlights:


Come join Larry Stein as he discusses the new IRS Form 8960 that covers the Net Investment Income Tax (NIIT). Larry will discuss the impact of the new form and corresponding rules/regulations on your high income individual clients. Larry will also cover the application of the NIIT to your trust and estate income tax clients. Don’t miss out on this high-yield four (4) hour CPE webcast opportunity.


Learning Objectives:


Upon the successful completion of this webcast, the participants will be able to explain selected Form 8960 (Net Investment Income Tax) compliance and planning strategies.


Major Topics:


  • Final IRC 1411 Net Investment Income Tax (NIIT) Regulations.


  • Categories Of Net Investment Income.


  • Rents, Real Estate Professionals, And Safe Harbors.


  • Applying IRC 1411 To Estate And Trust Income Tax Clients.


  • Trade Or Business Clients; “S” Corporations; LLC-Partnerships; The Importance Of Material Participation And Understanding The Passive Activity Loss Rules.


  • Dispositions Of “S” Corporation Stock And LLC-Partnership Units – Carve-Out Computation.


  • Selected Strategies To Reduce Net Investment Income.


  • Real Estate Clients – Planning Strategies And Pitfalls!


  • The Fresh Start Passive Activity Regrouping Election.



Designed For: CPAs with at least six (6) years of experience. You must have a basic knowledge of federal taxation.


NASBA Fields Of Study: Taxes.

Level: Intermediate.

Presentation Method: Live Webcast Lecture With Questions And Answers.

Recommended CPE Credit Hours: 4 CPE credit hours.

Advanced Preparation: Basic knowledge of federal taxation.





Texas Registration: 009838


“I have registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of my CPE program.”



Larry Stein CPE Live Webinars
ID# 109111
Lawrence J Stein
9620 NW 82nd Street
Tamarac, FL 33321
Phone: 954.721.5588
Group Internet-Based


Larry Stein CPE Live Webinars is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org






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