Pass-Through and Corporate Annual Tax Update - Connecticut Society of CPAs

Overview

An overview of the latest tax developments affecting corporations and pass-through entities

The world of business taxation is ever-changing. This engaging course delves into the most salient tax matters affecting businesses. All-new course materials focus the discussion on tax updates from the past year, including regulatory updates related to H.R. 1, commonly referred to as OBBBA.

Latest tax legislation, court rulings, and IRS pronouncements related to corporations and pass-through entities

Practical tips for return preparation

Latest developments for businesses

Unique insights into new planning strategies

Latest developments on accounting methods and foreign tax issues

The course also focuses heavily on interpreting important proposed and final regulations affecting businesses.

Course materials provide in-depth analyses that practitioners can apply when serving their clients.

Topics include:

Inflation adjustments
Bonus depreciation limits
Research and experimentation expenditures
Pass-through losses
Inadvertent S election terminations

Objectives

Recognize the limitations of various tax credits, fringe benefits, and other items of income.
Identify new and expiring business tax credits.
Recognize the impact of recent court decisions on tax matters.
Recognize new final and proposed regulations that pertain to pass-through and corporate entities.

Highlights

Strategies for tax savings

Business entity changes

IRS administrative issues, compliance, and new forms

Court cases settled in the last year that provide tax return guidance

IRS rulings, procedures, and notices for the last year

New, updated, and expiring tax deductions and credits

Designed For

Public accounting senior associates, managers, and partners

Tax professionals in company finance or tax departments

Prerequisites

Basic knowledge of federal income taxation

Notice

You will receive an email from the AICPA with instructions to access the webinar.

Fees

Credits

Level

Code

Vendor

Fields of Study

Leader(s):

William Harden, AICPA

Leader Bios

William Harden, AICPA

William Harden Ph.D., CPA, ChFC Bill is an Associate Professor in the Bryan School of Business and Economics at UNC Greensboro where he teaches tax courses on flow-through entities, individual and corporate tax, tax research, IRS practices and ethics. Bill has over twenty years of experience in taxation. He began his public accounting career in 1990 in the Dallas office of one of the Big Six accounting firms. In addition to his university teaching, Bill consults on tax and financial planning issues and maintains a sole practice in North Carolina, focusing on taxation and financial consulting for small businesses and individuals. Bill has testified before the House Ways and Means Oversight Sub-Committee on internet taxation issues. He was the recipient of a Lybrand Certificate of Merit in 2002. Bill has been involved in CPE instruction for over a decade. He was the author of the AICPA’s tax update courses from 2007 through 2012 and received AICPA instructor awards in 2011, 2012 and 2013. Bill also received NCACPA outstanding instructor awards in 2009, 2010 and 2011. Bill has authored over 30 publications in tax accounting and financial planning journals, including the Journal of Financial Service Professionals, Strategic Finance, National Tax Journal, Journal of Business Finance and Accounting, Tax Notes, Tax Advisor, Journal of the American Society of CLU and ChFC. Mr. Harden is currently a member of the American Accounting Association, the American Taxation Association, the National Tax Association, the AICPA, and the North Carolina Association of CPAs. He is a past board member of the Piedmont Chapter of the NCACPA.

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