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Webcast Acronym: LSGI-Pt.2.



Webcast Title: Larry Stein’s Getting Ready For Tax Season – Individual Clients – Part Two


Recommended

CPE Hours: 4 CPE Credit Hours.


Highlights:


Come join Larry Stein as he discusses Part Two of his 2014 Individual Tax Update. In Part Two, Larry will cover tax issues and solutions for Schedule E, Schedule C, and Schedule A including selected IRS pronouncements and selected tax cases. IRA and divorce tax developments will also be discussed. Don’t miss out on this CPE opportunity.


Learning Objectives:


Upon the successful completion of this webcast, the participants will be able to:


  1. Explain the impact of the net investment income tax on Schedule E clients (real estate professionals, “S” corporation clients, partnership clients, etc.).


  1. Explain selected Schedule E tax issues and developments.


  1. Explain selected Schedule C tax issues and developments.


  1. Explain the impact of the Clark and Bobrow IRA cases.


  1. Explain selected Schedule A tax issues and developments.


Major Topics:


  • The Net Investment Income Tax (NIIT), Rental Real Estate, And Real Estate Professionals; The Trade Or Business Exception To The NIIT.


  • The Importance Of The Frank Aragona Trust Case.


  • Schedule E – Seven (7) Key Focal Points/Areas.


  • Selected Real Estate Professional Cases.


  • “S” Basis Audits And The Final Debt Basis Regulations.


  • Selected Partner Basis And At-Risk Tax Matters – AM – 2014-003.

  • Material Participation And The Wade Case.


  • Unreimbursed Partnership Clauses.


  • SECA TAX Developments/Proposals.


  • Schedule C – Over Seven (7) Key Areas And Selected Tax Developments.


  • The Clark U.S. Supreme Court Case And Naming Trusts As A Designated Beneficiary.


  • The Bobrow Case.


  • FBAR, FACTA, And The Zwerner Case!


  • Schedule D Ideas, Like-Kind Exchanges, The Pool Case, And More!


  • Dealer Vs. Non-Dealer – Selected Tax Developments.


  • Rev. Proc. 2014-20 – Qualified Real Property Indebtedness.


  • Basis, IRD, And Pecuniary Bequests.


  • Basis Step-Up Estate Planning.


  • Rev. Proc. 2014-18: Marital Portability Relief.


  • The New Estate Planning Paradigm.


  • Same-Sex Marriage – Selected Tax Developments – Post Windsor.


  • Divorce Tax Issues – Selected Cases.


  • Schedule A – Five (5) Key Areas.


  • Selected Mortgage Deduction Cases.


  • Charitable Contribution Substantiation – The Smith Case.


  • Income In Respect Of A Decedent.


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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