Get a comprehensive update on the most important regulatory developments
and major trends and changes in the case law, including the changes brought on
by the CARES Act, the SECURE Act, and the Tax Cuts and Jobs Act (TCJA). Take a
look at planning considerations for your individual and business
clients.
Highlights
The SECURE Act’s required minimum distribution changes, elimination of the
stretch IRA, modification of the kiddie tax rules and expansion of 529 savings
plans, and 401(k) retirement plans for part-time workers
The CARES Act and FFCRA, including employer tax credits, SBA loans, and
EFMLEA and EPSLA expanded leave programs
The CARES Act changes to Section 163(j), Section 461(I), and net operating
loss rules
Bonus depreciation rules and expansion of Section 179
Expansion of the ability to use the cash method of accounting
Coverage of Section 199A and its alteration of pass-through taxation and
planning
Is the employee vs. independent contractor conundrum about to
explode?
Cryptocurrency
Advanced practice, reporting, and other issues intertwined with advanced
planning and discussion ideas
Practice aids, including the numbers applicable for the current year for
inflation-adjusted amounts, mileage rates, and retirement
contributions
Registration
PICPA Member: $285 Nonmember: $385
More Information
Course No. 616502Level: Update
Prerequisites:
Experience with individual and business clients
Notes
Accepted for CFP® and IRS credits.
Speaker(s)
Susan Smith
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.