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Event Description

With the passage of the GOP tax bill by Congress in December 2017, the long road to tax reform has brought us the largest overhaul to the tax code since 1986. The widespread changes affect many aspects of individual and business taxes, beginning this year, and your clients will be coming to you with a myriad of concerns and planning questions. Don’t get caught off guard. This program will get you up-to-speed on all of the critical aspects of the new law and prepare you to effectively advise both your individual and business clients.

Designed For

– Any tax practitioner who wishes to understand the latest tax changes relating to individual taxpayers
– Any tax practitioner who will be preparing 2018 income tax returns

Objectives

  • Understand and apply the categorical changes in the tax law brought about by the Tax Cuts and Jobs Act

Major Subjects

  • 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 ACA 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 depreciation rules and §179 expensing
  • Business interest
  • Modification of NOL rules
  • New credit for employer-paid family and medical leave

Prerequisites

None

Instructions

When you purchase a Surgent CPE on-demand course, it must be taken by June 30, 2019, to receive credit.
Within 5 minutes after your purchase, you will receive an email from info@surgent.com that explains how to access your course and materials.
Once you complete a course, please allow up to 30 days to receive you certificate of completion.
If you have further questions, please email info@surgent.com or call 800.778-7436. Their help lines are staffed Monday-Friday from 8:30 am to 5 pm Eastern Time.