H.R. 1 and the Road Ahead: Emerging Business Tax Considerations
Online
3.50 Credits
Member Price $119.00
Non-Member Price $149.00
Overview
Dive into H.R. 1, commonly referred to as OBBBA, business tax provisions, and planning imperatives in this session of the H.R. 1 Tax Masterclass Series.
We begin with:
Next, we'll lock in on:
Industry experts will share insights on:
We will talk about the M&A provisions and an entity choice module, expanding on qualified small business stock (QSBS) tiers, OZ permanence, and leverage considerations.
We'll touch on:
Objectives
- Apply Sec. 174 retroactivity rules and small business elections to research budgets to optimize R&D expensing.
- Distinguish QBI safe harbor strategies and model SALT cap/PTE workarounds across states.
- Use actionable strategies for real estate, manufacturing, and construction clients, leveraging mortgage/OZ incentives, Sec. 179D deductions, and bonus depreciation timing.
- Compare QSBS tiers, OZ permanence, and entity-based leverage for tax efficiency for M&A entities.
- Identify ERC eligibility and design Trump EE comp agreements ahead of Sec. 274(o) to revive ERC and comp plans.
- Determine incentive deadlines, satisfy documentation rules for Sec. 179D, and integrate ESG alternatives to leverage energy incentives.
Highlights
Designed For
CPAs, tax practitioners, small firms, medium firms, large firms, sole practitioners
Prerequisites
Fundamental knowledge of the new H.R. 1 tax bill, commonly referred to as OBBBA.
Notice
You will receive an email from the AICPA with instructions to access this webinar.
Non-Member Price $149.00
Member Price $119.00