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Web Events

Tax Reform's Impact on Corporations and Pass-Through Entities

DeliveryType:  Video Webcast
    Select Date & Time:
  • $189.00-$239.00
    Tax Reform's Impact on Corporations and Pass-Through Entities 01:00 pm - 05:00 pm ET Product #: WC1642743
    Add to Calendar 06/15/2018 13:00:00 06/15/2018 17:00:00 America/New_York AICPA Webcast: Tax Reform's Impact on Corporations and Pass-Through Entities
    This webcast provides a comprehensive overview of the changes impacting corporations and pass-through entities.
    Register at http://www.aicpastore.com/*//PRD~PC-WC1555088/PC-WC1555088.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $189.00
    Non-Member: $239.00
  • $189.00-$239.00
    Tax Reform's Impact on Corporations and Pass-Through Entities 01:00 pm - 05:00 pm ET Product #: WC1642745
    Add to Calendar 06/26/2018 13:00:00 06/26/2018 17:00:00 America/New_York AICPA Webcast: Tax Reform's Impact on Corporations and Pass-Through Entities
    This webcast provides a comprehensive overview of the changes impacting corporations and pass-through entities.
    Register at http://www.aicpastore.com/*//PRD~PC-WC1555088/PC-WC1555088.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $189.00
    Non-Member: $239.00

The monumental passing of the Tax Cuts and Jobs Act results in historic tax reform impacting nearly every American. This webcast provides a comprehensive overview of the changes impacting corporations and pass-through entities.

Learning Objectives

When you complete this webcast, you will be able to:

  • Identify corporate income tax changes.
  • Identify planning considerations for corporations and pass-through entities.
  • Recognize ways to advise clients on the impact of tax reform changes.
  • Analyze tax planning strategies after tax reform.

Topics Discussed:

  • Reduction in Corporate Tax Rates
  • Reduction in Dividends Received Deduction from Domestic Corporations and Potentially Enhanced Deduction for Dividends from Foreign Corporations
  • New Deduction allowance on “Qualified Business Income” for Flow-Through Entities - Section 199A
    • Definition of “Qualified Business Income”
    • Deduction restrictions and Limitations
    • Treatment of Professionals Using LLC’s and Partnerships
  • New Fringe Benefits Rules
    • Repeal of Qualified Transportation Fringe Benefits
    • Repeal of exclusion for employee reimbursed moving expenses.
    • Limitations on other formerly tax free employee fringe benefits
  • Major Depreciation Changes
    • Enhanced Additional First Year/Bonus Depreciation
    • Expanded Section 179 Expensing for First Year Assets
    • Qualified Improvement Property (formerly Qualified Leasehold Improvements)
    • Applicable Recovery Period for Real Property
    • Modifications to Section 280F Luxury Car limitations
  • Changes to the Alternative Minimum Tax (AMT)
  • New Methods of Accounting Rules for Small Businesses Taxpayers
    • Expanded availability of the cash method.
    • Reduced inventory tracking requirements.
    • Raised threshold before Section 263A Uniform Capitalization Required
    • Changed Deferred Income Recognition Standard
    • Expanded Availability of Completed Contract Method
  • New Limitations on the Deductibility of Interest Expense
  • Restrictions on Section 1031 Like-King Exchanges
  • Modification of Net Operating Loss Provisions
  • Repeal of Business Entertainment Expenses
  • New Limitations on Executive Compensation
  • Partnerships
    • Repeal of Technical Termination Provisions
    • Modification of Substantial Built-in Loss Provisions
    • New Look Through Rule on Dispositions of Interests
  • S Corporations
    • Converting Back to C Corporations
      • Changes in Post Termination Transition Period Provision Distributions
      • Changes to Section 481(a) Adjustments
    • ESBT Shareholder

Who Should Attend This Event

  • Tax and business professionals

Important Information on Your CPE Credit

Discounts

Group Viewing Option

Gather the team together and attend this webcast as a group. Each attendee will earn CPE Credit. Enter the number of attendees in the quantity box above.

Number of Attendees Non-Member Member

1 - 4

$239.00 $189.00

5 - 9

$215.10 $170.10

10 - 20

$203.15 $160.65

21 +

$191.20 $151.20

Speaker Bio

Brian R. Greenstein, Ph.D
University of Delaware / Kennett Square, PA

Brian R. Greenstein, Ph.D., is an accounting professor at the Lerner College of Business and Economics at the University of Delaware. Previously he served as the Director of Graduate Tax Programs and Chair of the Department of Accounting and Taxation at Seton Hall University. Dr. Greenstein started his career with an international CPA firm and currently maintains an active consulting practice.

Dr. Greenstein has presented hundreds of live seminars on various tax and financial planning topics for State CPA societies, private accounting firms, and the Internal Revenue Service. He has also written numerous articles appearing in national publications such as the Journal of Taxation, The Tax Advisor, the CPA Journal, the Journal of Corporate Taxation, Taxes — The Tax Magazine, Taxation for Lawyers, and the Review of Taxation of Individuals. His research has been quoted by the Supreme Court of the United States in Indopco v. Commissioner, and he actively contributes to the regulatory standard-setting process.

System Requirements