Webcast Title: The New 3.8% Net Investment Income Tax Rules
Highlights:
Come join Larry Stein as he discusses the new 3.8% net investment income tax rules. Larry will highlight how the new rules impact high-income individuals, estates, and trusts. Passive activity gross income and the new one-time “fresh start regrouping” will also be discussed.
Learning Objectives:
Upon the successful
completion of this webcast, the participants will be able to:
1. Explain how the new 3.8% net investment income tax (Medicare Surtax) impacts high-income individuals.
2. Explain how the new 3.8% net investment income tax (Medicare Surtax) impacts trusts and estates.
3. Explain the terms “net investment income” and “properly allocable deductions.”
4.
Explain the new one-time
“fresh start regrouping” election for passive activities.
Major Topics:
·
How The 3.8% Tax Impacts High-Income Individuals.
·
How Trusts And Estates Must Analyze The Impact Of This 3.8% Tax.
·
What Is Included In “Net Investment Income” And “Properly Allocable
Deductions..
·
Passive Activities, The New 3.8% Tax, And The One-Time “Fresh Start
Regrouping” Election.
·
Exemptions From The 3.8% Tax.
·
Dispositions Of “S” Stock And Partnership Interests.
·
The Step-By-Step Carve Out Calculation.
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
