Webcast Acronym: TUMY
Webcast Title: Tax
Update – A Mid-Year Review Of Key Tax Developments, IRS Pronouncements, And
Selected Cases
Recommended
Highlights:
Come join Larry Stein as he discusses selected income and
wealth transfer tax developments. Larry will focus on the Affordable Care Act
(key developments), The American Taxpayer Relief Act Of 2012 (key
developments), as well as the Green Book Fiscal Year 2014 tax proposals. Selected
IRS pronouncements and court cases will also be discussed. Also, the new 3.8%
net investment income tax reliance regulations will also be highlighted.
Learning
Objectives:
Upon the
successful completion of this webcast, the participants will be able to:
1.
Explain selected provisions of the new 3.8% net investment income
reliance regulations.
2.
Explain selected provisions of the
American Taxpayer Relief Act Of 2012.
3.
Explain other selected tax
developments.
Major
Topics:
·
The
Net Investment Income Tax Regulations.
·
Small
Business Employers Beware – IRC 4980H.
·
The
New 3.8% Tax And More Reliance Regulations.
·
Affordable
Care Tax Act Provisions – 2013 And 2014.
·
Tax
Return Preparers RTRP And The Loving Case.
·
The
VCSP Program – IRS Announcements 2012-45 And 2012-46.
·
The
Fiscal Year 2014 Green Book.
·
The Sperry Case – Payroll Tax
Liability Case.
·
The
American Taxpayer Relief Act Of 2012 – Selected Provisions.
·
The
New 20% Capital Gains And Qualified Dividend Rate.
·
Form
8938 – FATCA Developments.
·
The Sutton Tax Court Case –
Expiration Of Option – Character Of Loss Case.
·
After Peco Foods Case – Cost
Segregation Studies.
·
Estate
And Trust Income Tax Rates – Planning Necessary.
·
IRC
179 Expensing After ATRA-2012.
·
Qualified
Charitable Distribution Rule Now.
·
Rev.
Procs. 2013-14 And 2013-19: IRC 7216 Practice Aid/Consents Amended By IRS.
·
New
Home Office Deduction Rule – IRS Simplifies Computations.
·
Dynasty
Trusts – Are They About To Disappear?
·
The
New Estate, Gift And GST Tax Laws After “Reform” – ATRA-2012.
·
Marital
Portability Vs. Trust Planning.
·
Inherited
IRAs – Are They Headed For Extinction?
·
Delay
– Repair Regulations.
·
CCA
201228037 – IRS Advises – Self-Employed Can Deduct All Medicare Premiums.
·
IRS
Qualified Residence Interest (QRI) Audits And CCA 201201017.
·
Rev.
Rul. 2012-25: IRS Addresses Accountable Plan Business Connection Requirement.
·
IRS
Issues Rev. Proc. 2012-29 With IRC 83(b) Election.
·
Selected
Other Tax Related Developments.
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; basic knowledge of
estate and gift taxation.
“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
Phone: 954.721.5588
Group Internet-Based
Larry
Stein
