Webcast Title: Hot Passive Activity Loss Issues
Highlights:
Come join Larry Stein as he discusses hot passive activity loss issues. Larry will focus on material participation cases, real estate professionals, the new 3.8% net investment income tax, passive activity groupings, the new one-time fresh start regrouping election, rental real estate, and more!
Learning Objectives:
Upon the successful
completion of this webcast, the participants will be able to:
1. Explain the concept of material participation.
2. Explain the real estate professional rules.
3. Explain the new “fresh start regrouping” election under the new Medicare investment income tax rules.
Major Topics:
·
Material Participation – Regular, Continuous, And Substantial
Involvement.
·
PAGI – Passive Activity Gross Income – Base – 3.8% Net Investment
Income Tax.
·
New Fresh Start Regrouping Election And The New 3.8% Medicare Net
Investment Income Tax.
·
Real Estate Professionals; The Importance Of Rev. Proc. 2011-34.
·
Passive Activity Reporting And Disclosure.
·
Rental Real Estate And The $25,000 Loss Write-Off Allowance; Active
Participation.
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.
Advanced Preparation:
Basic knowledge of federal taxation.
Texas Reg:
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
ID# 109111
Lawrence J Stein
9620 NW 82nd Street
Tamarac, FL 33321
Phone: 954.721.5588
Group Internet-Based
Larry Stein