Tax practitioners have been hard-pressed to keep up with changes brought
about by the FFCRA, CARES Act, CAA 2021, and ARPA. In this course, tax advisors
will be fully updated on the most important legislative and regulatory
developments of the season as well as major trends and changes in the case law,
with a view toward planning considerations. This course is continually updated
to reflect enacted legislation.
Highlights
A new supplement discusses major provisions of The
Build Back Better Act as introduced by the House Ways and Means Committee
in September 2021
Equity Awards and Compensation
ARPA and Consolidated Appropriations Act of 2021
provisions related to expanded child and family tax credits, RRF grants,
FFCRA credits, and year-end tax extenders
SBA PPP Forgiveness and EIDL loans
The CARES Act changes to §163(j), §461(I), and NOL
rules
Economic Impact Payments and the Recovery Rebate
Credit
Is the employee vs. independent contractor conundrum
about to explode?
Donor Advised Funds
Advanced practice, reporting, and other issues
intertwined with advanced planning and discussion ideas
The latest issues related to any other late-breaking
tax law changes
A comprehensive view of Cryptocurrency, including important tax
considerations
Detailed review of Loss Limitation Rules
Practice aids, including all the numbers applicable for the current year
-- inflation-adjusted amounts, mileage rates, retirement contributions, and
more
Registration
PICPA Member: $285 Nonmember: $385
More Information
Course No. 616500Level: 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.