Understand and apply the categorical changes in the tax law brought
about by the Tax Cuts and Jobs Act
Highlights
Reduction in individual and corporate tax rates
Taxation of pass-through entities
Deduction of home mortgage interest
State and local tax deductions
New alimony rules
Repeal of the Obamacare individual mandate
Standard deduction and itemized deductions
Child tax credit
Use of §529 accounts
Survival of personal AMT and repeal of corporate AMT
Estate and gift tax
New limitations on business losses
New depreciation rules and §179 expensing
Business interest
Modification of NOL rules
New credit for employer-paid family and medical leave
Repatriation of foreign funds
Registration
PICPA Member: $169 Nonmember: $219
More Information
Course No.
756800
Level:
Update
Prerequisites:
Experience with individual and business clients
Speaker(s)
Susan Smith
Smith & Associates
Susan Smith, CPA
Susan Smith manages her own firm specializing in tax planning for individuals
and business owners and is also a frequent speaker at tax conferences.
Smith spent 14 years as a Senior Manager in the tax departments of Price
Waterhouse and Peat Marwick (the predecessor of KPMG). While at Price
Waterhouse, she also held the national specialist designation for the real
estate and partnership tax practices locally. During her time at Peat Marwick,
Smith led the real estate and tax practices locally. She has been an associate
adjunct professor at Widener University in the master’s in taxation program. Her
ratings have consistently exceeded 4.7 on a scale of 5.0. Also, she recently
received the James L. McCoy 2008 Discussion Leader of the Year Award for
excellence in teaching.
Smith earned her Bachelor of Business Administration degree, with an
accounting concentration, in 1978.