×
Conferences
AICPA National Tax Conference
Nov. 13–Nov. 14, 2019
|
The Marriott Marquis, Washington, DC
| Live online
Conference details

Reflections and reactions

The first tax filing season after the Tax Cuts and Jobs Act (TCJA) has passed. Now you’re left with a new set of experiences — some good, some great and some worth giving a thought — and a whole lot of questions. Bring them all with you and leave knowing what to expect next season and what could be done differently. With answers to more questions, the better we will be prepared for the next season.

The new world of choice of entity, itemized deduction strategies and general tax planning

Section 199A
Qualified business income: Who and when?

Are lower corporate tax rates worth the second tax when profits are distributed or realized?

International traps and temptations, including CFCs, GILTI, FDII and BEAT

Get insights about:

  • Lessons learned from the first year of filing after TCJA
  • The new world of international taxation
  • What’s a trade or business to you?
  • Structuring and operating partnerships
  • Highlights of opportunity zones and the real world

Don’t miss it if you are:

  • A CPA or a finance professional, regardless of your level, involved with tax planning, consulting and compliance
  • A professional with tax reform on their mind

Hear from

Charles Rettig (Invited)
IRS Commissioner

Michael Desmond (Invited)
IRS Chief Counsel

Rochelle Hodes
Principal, Washington National Tax Office Crowe LLP

Tony Nitti
Partner, RubinBrown LLP

Download brochure

Attendance options
AICPA National Tax Conference: Flex Pass
Nov 13-Nov 14, 2019

New!
While you're at the conference, enjoy the flexibility of attending sessions on-site, or at your convenience online. (18 CPE credits).

Already registered but interested in this new attendance option? Call Member Service to upgrade to Flex Pass: 888.777.7077.

Pricing:
Full Registration Rate
AICPA member: $1,355.00
Nonmember: $1,775.00
AICPA National Tax Conference
Nov 13-Nov 14, 2019

Step away from your desk, and join us in Washington, DC. You’ll interact directly with thought leaders and have the advantage of dedicated networking time with your professional community. (18 CPE credits).

Pricing:
Full Registration Rate
AICPA member: $1,155.00
Nonmember: $1,555.00
AICPA National Tax Online Conference
Nov 13-Nov 14, 2019

Sessions will be streamed live, in real time, direct to your computer or mobile device. You’ll have access to audio and video sessions, remote networking through polls and chat rooms, and handouts and slides, just as if you were there on-site. (18 CPE credits).

Pricing:
Full Registration Rate
AICPA member: $1,155.00
Nonmember: $1,555.00
AICPA National Tax Online Conference - Select 8
Nov 13-Nov 14, 2019

When you’re pressed for time, focus on the sessions that match your main area of business and dive in. Choose any 8 sessions to view online. (CPE credits vary by session).

Pricing:
Full Registration Rate
AICPA member: $725.00
Nonmember: $1,125.00
Nov 15 2019
Opportunity Zones
08:30 AM - 11:30 AM
Nov 15 2019
Opportunity Zones (Online)
08:30 AM - 11:30 AM
Agenda

WEDNESDAY, November 13
7:00 AM - 5:30 PM

Registration and Information Center Open

6:45 AM - 8:00 PM

Breakfast

7:00 AM - 7:50 AM

Early Riser Session

NTA19201. Using Machine Learning to Predict Outcomes in Tax Law
Field(s) of Study: Computer Science, Taxes
Knowledge Level: Intermediate | CPE: 1

Speaker: Benjamin Alarie, LL.M. (Taxation), CEO, Blue J Legal


Recent advances in artificial intelligence and machine learning have bolstered the predictive power of data analytics. Research tools based on these developments will soon be commonplace. Attendees of this session will gain exposure to:

  • The evolution of tax research tools and where we are today
  • An overview of how AI is helping tax practitioners work more efficiently, maximize consistency of research and advice, and access the same legal insights as their private and public counterparts
  • A glimpse at the most advanced software in action

Learning objectives:

  • Apply machine learning to solve tax problems
  • Understand how courts exercise judgment in tax disputes

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA19202. Nuts & Bolts of Cryptocurrency Taxation and How to Deal with IRS Notices
Field(s) of Study: Specialized Knowledge
Knowledge Level: Intermediate | CPE: 1

Speaker: Shehan Chandrasekera, CPA, Head of Tax Strategy, Cointracker


Blockchain technology and cryptocurrencies such as bitcoin and ether are two trending topics in the fin-tech world. Yet, few business professionals can grasp the intricacies, opportunities and challenges posed by this new technology. This session intends to give you a high-level, non-technological understanding of the history of the blockchain/cryptocurrencies, properties & characteristics of blockchain technology and the taxation of common blockchain related transactions. This session also covers current developments surrounding this topic, and especially on how to successfully navigate through tax notices such as CP2000, Letter 6173, Letter 6174 & Letter 6174-A.

Learning objectives:

  • Understand the use of bitcoin and other cryptocurrencies
  • To know about blockchain technology Tax implications related to investing in cryptocurrency, running a mining operation, using cryptocurrency as a method of payment, exchanges of cryptocurrency Foreign reporting and related to cryptocurrency transactions
  • Understand the IRS position on taxation of cryptocurrencies and current developments

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

8:00 AM - 8:10 AM

Welcome and Introductions

8:10 AM - 8:35 AM

General Session

NTA1901. Guiding and Implementing Tax Policy
Field(s) of Study: Taxes
Knowledge Level: Intermediate | CPE: .5

Speaker: David Kautter (Invited), J.D., Assistant Secretary for Tax Policy, U.S. Department of the Treasury


David J. Kautter is the Assistant Secretary for Tax Policy at Treasury. In this role he is responsible for developing and implementing federal tax policies and programs, reviewing regulations and rulings to administer the Internal Revenue Code, negotiating tax treaties, and providing economic and legal policy analysis for domestic and international tax policy decisions.

Reporting directly to the Secretary of the Treasury, Mr. Kautter is immersed every day in a wide range of tax issues. Armed with over 40 years of experience in the tax profession as both a practitioner and educator, he is now responsible for analyzing countless proposed tax policies introduced by all constituencies. He will share his insights and observations.

Learning objectives:

  • Understand how tax laws are made and interpreted
  • Understand the practical challenges in implementing policy objectives

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

8:35 AM - 9:00 AM

General Session

NTA1901. Senate Finance Update
Field(s) of Study: Taxes
Knowledge Level: Intermediate | CPE: .5

Speaker: Benjamin Cardin (Invited), J.D., Senator, MD, United States Senate


Description coming soon.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

9:00 AM - 10:15 AM

General Session

NOT1901. Lessons Learned from the 1st Year of Filing After TCJA
Field(s) of Study: Taxes
Knowledge Level: Intermediate | CPE: 1.5

Panelists: David Lifson, CPA, Partner, Crowe LLP;
Kip Dellinger, CPA, Senior Tax Partner, Cooper Moss Resnick Klein & Co LLP
Chris Hesse, CPA, Principal, CliftonLarsonAllen LLP
Rob Keller, CPA, J.D., LL.M. (Taxation), PFS, Tax Managing Director, KPMG LLP
Brandon Lagarde, CPA, J.D., LL.M. (Taxation), Tax Director, Postlethwaite & Netterville
Annette Nellen, CPA, J.D., Professor, San Jose State University
Brian Whitlock, CPA, J.D., LL.M. (Taxation), Faculty, Brian T. Whitlock, P.C.


The members of the Conference Committee will explore key insights and lessons learned from working with the overhaul of the tax law enacted through the so-called Tax Cuts and Jobs Act. The session will include observations about what we wish we knew then, what we know now and what we hope to figure out next year.

Learning objectives:

  • Understand how to navigate the new tax code
  • Analyze practical implementation of the new rules
  • Identify planning and structuring opportunities
  • Identify tips for dealing with new compliance challenges

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

10:15 AM - 10:45 AM

Networking Break and Vendor Display

10:45 AM - 12:00 PM

Concurrent Sessions (Select One)

NOT1902. Small Business Exceptions and the Tax Shelter
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speakerd: Chris Hesse, CPA, Principal, CliftonLarsonAllen LLP;
Anna Gleysteen (Invited), IRS


Syndicates have been around since the 1970's. The TCJA exempts 'smallish' businesses from one of its more onerous provisions, and simplifies accounting methods for those business. Regardless of size, though, the exception does not apply to tax shelters. We'll discuss gross receipts, aggregation and the definition of tax shelter. You may be surprised that your entity is a syndicate.

Learning objectives:

  • Understand how gross receipts are determined for a taxpayer
  • Differentiate syndicates from other entities

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1903. Special Considerations for Real Estate Under Tax Reform
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speakers: Brian O'Connor, Partner, Venable LLP;
Paul Wilner, CPA, Managing Partner, Grossberg Company LLP


This session will cover various topics under Tax Reform related to new Cost Recovery Deduction rules, Opportunity Zone investments, Carried Interests, New Interest Limitations under Section 163(j), New Loss Limitations under Section 461(l), and various other tax law changes including modifications to like kind exchange rules, contributions to corporations under Section 118, and Mandatory Basis Adjustments for partnership built-in-losses.

Learning objectives:

  • Understand the Tax Reform changes as they apply to Real Estate and Partnerships.
  • Learn to navigate the various planning concepts available achieve the most favorable tax results for taxpayers.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1904. The New World of International Taxation (GILTI, BEAT, FDII, and more)
Field(s) of Study: Taxes
Knowledge Level: Advanced

Speakers: Joseph Calianno, CPA, J.D., LL.M. (Taxation), Partner & International Technical Tax Practice Leader, BDO;
Phil Hodgen, J.D., LL.M. (Taxation), Lawyer , HodgenLaw PC


Expanding a business internationally is no easy task. While a product or service may translate to another market, the tax impacts often get 'lost in translation'. Advanced structuring in global expansion can make a bottom-line difference. Companies must consider three main areas of taxation: Corporate income tax, indirect taxes such as VAT and GST, and individual income tax. We will explore key considerations for each including a general understanding of the US and foreign tax systems, the application of treaties, traps and real life examples.

Learning objectives:

  • Understand the international tax planning framework, what traps to watch for and real life examples of entrepreneurs experiences in expanding internationally.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1905. Create Strategic Value Using Tax Data Analytics
Field(s) of Study: Taxes
Knowledge Level: Basic

Speakers: Susan Allen, CPA, CGMA, CITP, Senior Manager, AICPA;
Daren Campbell, CPA, Partner, Tax Technology and Transformation, EY


As your clients’ CPA and year-round trusted adviser, you’ve always helped them analyze data to optimize their tax position and make better financial decisions. Likely, no one is better equipped with the data and analytical skillset to help your clients than you. However, you’ve probably only scratched the surface of the opportunities available to you and your clients through data analysis.

CPAs and organizations need to embrace advancing technologies and tax data analytics techniques to predict and achieve the most favorable outcomes. Learn practical ways to collect and categorize voluminous data (that you likely already have at your fingertips) to analyze and prioritize information. Analyze trends in data to identify such items as tax audit risks, nexus issues or how your clients compare to other similar businesses in their sector. Plus, gain ideas to help your firm’s operations and learn about visualization methods to ensure data is effectively communicated to decision makers.

Add strategic value to your clients and business today by learning about the growing trends and opportunities in tax data analytics.

Learning objectives:

  • Define the concept of tax data analytics.
  • Learn how tax data analytics is being used in practice today.
  • Apply techniques to help clients decrease risks and make more-informed decisions.
  • Learn effective visualization methods to communicate data to decision makers.
  • Apply various data analytics concepts to help your firm’s operations.
  • Consider offering new tax data analytics services to your clients.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

12:00 PM - 1:00 PM

Lunch

1:00 PM - 2:15 PM

Concurrent Sessions (Select One)

NTA1906. Meals, Entertainment, Dues and Parking
Field(s) of Study: Taxes
Knowledge Level: Basic

Speakers: Karen Field, J.D., Senior Director, RSM;
Ruth Wimer, CPA, Partner, Winston & Strawn


This session will go through a myriad of examples and questions that have been received by tax preparers. TCJA made changes that requires a better understanding of qualified transportation fringe benefits, employee achievement awards, entertainment and meals provided to employees, and more. We will look at tax effects to employees and employer, and planning considerations. New fringe benefit rules are wreaking havoc on some employers. We will include a discussion regarding certain fringe benefits, such as parking, that are causing issues for nonprofits.

Learning objectives:

  • Understand basic fringe benefit taxation
  • Evaluate effect of newer fringe benefit guidance on various types of employers.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1907. The Kaestner Decision: What's Next for State Taxation of Trusts
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speakers: David O'Neil, J.D., Partner, Debevoise & Plimpton;
Michael Rudegeair, CPA, Senior Tax Manager, Anchin Block & Anchin LLP


In June, the Supreme Court decided the most important due process case in decades on the limits on the power of states to tax trust income. The attorney who successfully briefed and argued the case will discuss the Court's decision and what it portends for the future of efforts by States to take a piece of the $120 billion in income that trusts in the United States report every year.

Learning objectives:

  • Understand the details of a recent tax decision
  • Identify how to advise clients on financial management and wealth planning

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1908. Structuring Choices for American Minimultinationals
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Phil Hodgen, J.D., LL.M. (Taxation), Lawyer, HodgenLaw PC


Minimultinationals face all of the international tax complexities that juggernaut multinationals face - but without a battalion of tax professionals on payroll. How should an American entrepreneur abroad set up the business structure to minimize tax? This session will compare tax outcomes for everything from sole proprietorships to parent/subsidiary structures and make sense of the acronym soup of tax rules that apply.

Learning objectives:

  • Identify the key tax factors for entity selection when setting up a minimultinational business.
  • Evaluate simple and complex business structures to compare expected U.S. tax liability for U.S. owners of minimultinational businesses.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1909. A Bakers Dozen: Top Rulings of the Past Year
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Annette Nellen, CPA, J.D., Professor, San Jose State University


The top 13 rulings of 2019 will be summarized along with their significance for compliance, planning and tax policy.

Learning objectives:

  • Apply key rulings of the past year in terms of the relevance to practice, planning and tax policy.
  • Evaluate current and longstanding rules to understand key rulings of 2019.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

2:15 PM - 2:45 PM

Networking Break and Vendor Display

2:45 PM - 3:35 PM

Concurrent Sessions (Select One)

NTA1910. BASIS: Who's Calculation Obligation Is It, Anyway?
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speakers: Jeffrey Alberty (Invited), CPA, J.D., Senior Internal Revenue Agent, IRS;
Bob Jamison, CPA, Full Time Professor/Teacher, Indiana University - Kelley School of Business


S Corporations and their shareholders are required to properly report the tax consequences of distributions. The IRS identified three specific areas as part of their compliance campaign, including:

  • When an S Corporation fails to report gain upon the distribution of appreciated property to a shareholder;
  • When an S Corporation fails to determine that a distribution, whether in cash or property, is properly taxable as a dividend; and
  • When a shareholder fails to report non-dividend distributions in excess of their stock basis that are subject to taxation.

This campaign incorporates issue-based examinations, tax form change suggestions, and stakeholder outreach. The session will discuss who is ultimately responsible for these targeted areas.

Learning objectives:

  • Understand the compliance requirements of reporting tax consequences of distributions
  • Understand who is responsible for reporting

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1911. Gift Tax Returns: Avoiding Traps
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Brian Whitlock, CPA, J.D., LL.M. (Taxation), Faculty, Brian T. Whitlock, P.C.


Gift Tax Returns are frequently viewed by tax professionals as the 'red headed stepchild'. They are often assigned to inexperienced preparers and overworked reviewers. They are fraught with dangerous hidden malpractice traps.

Learning objectives:

  • Identify the most common return preparation errors
  • Apply keys to avoiding malpractice liability

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1912. Foreign Disclosures
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speakers: Lydia Turanchik, J.D., LL.M. (Taxation), Principal, Mather Turanchik
Steven Turanchik, J.D., LL.M. (Taxation), Attorney, Paul Hastings LLP


This session will analyze the various options that remain available to taxpayers for the disclosure of previously unreported foreign assets. We will compare the different legal standards applicable to each option and identify issues to be considered when correcting past non-compliance. Finally, we will also review current IRS international enforcement efforts.

Learning objectives:

  • Identify the factors to be considered when determining the proper course for disclosing past non-compliance.
  • Understand the current options available to the IRS for enforcement of foreign reporting requirements.
  • Analyze when legal counsel must be consulted.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1913. All the way with 163(j) Business Interest Expense
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speakers: Jose Carrasco, CPA, Senior Manager, Grant Thornton LLP;
Julie Allen, CPA, Partner, PwC


Section 163(j) and the proposed regulations provide a new level of complexity for taxpayers with respect to their financing structure. This session will provide an overview of the section 163(j) rules for corporations and partnerships, and an overview of the interplay of section 163(j) with other tax reform provisions such as the BEAT and GILTI. This session will also highlight the nuances of section 163(j) that should be considered in debt financing structures.

Learning objectives:

  • Identify the basic rules of section 163(j) for partnerships and corporations.
  • Apply the ordering rules with respect to section 163(j) and other tax-reform related provisions.
  • Determine points to consider in each taxpayers debt financing structure

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

3:45 PM - 4:35 PM

Concurrent Sessions (Select One)

NTA1914. Loss Limitations: NOLs, Passive, Basis, Excess Business Loss, Carryovers
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speakers: Rob Keller, CPA, J.D., LL.M. (Taxation), PFS, Tax Managing Director, KPMG LLP;
David Kirk, CPA, J.D., LL.M. (Taxation), PFS, National Tax Partner, Ernst & Young LLP;
Tony Nitti, CPA, MST, Partner, RubinBrown


With all the changes to loss limitations under Tax Reform, a refresher on all the loss limitations out there and traps for the unwary.

Learning objectives:

  • Understand the new loss limitation imposed by Section 461(l), added by the TCJA.
  • Analyze the manner in which new Section 163(j) may limit a taxpayer's interest expense deduction.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1915. Cryptocurrencies: What's New?
Field(s) of Study: Specialized Knowledge, Taxes
Knowledge Level: Basic

Speakers: Steven Turanchik, J.D., LL.M. (Taxation), Attorney, Paul Hastings LLP;
Christopher Wrobel, Special Counsel to the Associate Chief Counsel, IRS (Invited)


This session will cover the current taxation and federal regulation of cryptocurrencies.

Learning objectives:

  • Determine the appropriate tax treatment of transactions involving cryptocurrencies.
  • Analyze whether clients are compliant with regulatory requirements on cryptocurrency.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1916. Tax Exempts: What's New?
Field(s) of Study: Taxes
Knowledge Level: Update

Speakers: Meghan Biss, J.D., Of Counsel, Caplin Drysdale, Chartered
Richard Locastro, CPA, J.D., Partner, Gelman,Rosenberg & Freedman CPAs


The Tax Cuts and Jobs Act (TCJA) has caused much upheaval all across the tax-exempt sector. Almost two years after its passage, confusion and uncertainty still remain. This session will provide an update on guidance on TCJA provisions and other legislative and regulatory changes impacting tax-exempt organizations.

Learning objectives:

  • Understand the status of guidance on various TCJA provisions impacting tax-exempt organizations
  • Apply current guidance to client situations

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1917. Mind the GAAP: ASC 740
Field(s) of Study: Accounting, Taxes
Knowledge Level: Intermediate

Speaker: Alan Sandberg, CPA, Tax Managing Director, Deloitte Tax LLP


The session highlights key ASC 740 considerations which companies currently face, including those related to the 2017 federal Tax Cuts and Jobs Act ('TCJA').

Learning objectives:

  • Understand updates to hot topics within the world of ASC 740
  • Define the key ASC 740 considerations of the TCJA

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

4:45 PM - 5:35 PM

Concurrent Sessions (Select One)

NTA1918. §199A: Strategies and Traps Involving Specified Service Trades or Businesses
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Gary McBride, CPA, LL.M. (Taxation), Emeritus Professor, California State University, East Bay


This session assesses the numerous planning opportunities, traps, and unanswered questions that surface in the 199A final regulations relating to specified service trades or businesses (SSTBs). Attendees will also understand when and how to isolate and separate SSTBs from non-SSTBs.

Learning objectives:

  • Evaluating when a T-B is an SSTB underSection 199A.
  • Assessing the numerous Section 199A final regulation examples.
  • Differentiating 'consulting' from non-SSTBs.
  • Identifying Section 199A regulation SSTB definitions to possibly reject in 2018.
  • Avoiding the 'de minimis rule' by separating T-Bs.
  • Evaluating case law to see facts that justify a separate T-B under Section 446.
  • Interpreting the remarkably narrow 'reputation or skills' test.v
  • Spotting traps where services or property are provided to a related SSTB.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1919. Data Compromise Playbook for Tax Practitioners
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speakers: Matthew Bohlmann, Senior Analyst, IRS-Criminal Investigation


A Data Compromise Playbook for Tax Professionals was created following the National Institute of Standards and Technology (NIST) framework and IRS Publication 4557, Safeguarding Taxpayer Data: A Guide for Your Business. NIST uses their cyber security framework concepts of identifying, protecting, detecting, responding, and recovering to highlight the critical foundation for establishing an information security program. The Data Compromise Playbook can be used as a guideline for tax professionals to create and/or fortify an information security plan, and create an awareness involving the common vulnerabilities to strengthen tax professionals' information systems against cybercriminals.

Learning objectives:

  • Understand the use of The Data Compromise Playbook to create an information security plan
  • Identify common vulnerabilities to information systems

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1920. Tax, Audits and 280E “Why Me?"
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Rachel Gillette, J.D., Partner and Cannabis Practice Chair, Greenspoon Marder


Taxes and audits are a harsh reality for most companies, but for cannabis businesses they are especially brutal because of IRC §280E. Section 280E prohibits any deduction of business expenses if the taxpayer's trade or business consists of trafficking in controlled substances. Join this discussion to understand the nuances of tax, audits and 280E on the cannabis industry and how advisors can help clients better prepare.

Learning objectives:

  • Understand the nuances of tax, audits and 280E on the cannabis industry
  • Understand how advisors can help clients better prepare for the complexities of the cannibis industry as related to tax and audit.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1921. Tax Planning for Investment Expenses and Other Considerations for Family Offices
Field(s) of Study: Taxes
Knowledge Level: Basic

Speakers: Todd Angkatavanich, J.D., LL.M. (Taxation), National Tax Principal, Ernst & Young LLP;
Richard Dees, J.D. National Tax Principal, McDermott Will & Emery LLP;
Robert Stover, CPA, Partner, EY


Practitioners often interact with family offices of clients and are sometimes asked to provide tax and legal advice with respect to the structure of family offices. This session will provide a big picture primer for the tax practitioner who works with family offices and their functions. The session will discuss different types of family office structures, choice of entity, income and transfer tax planning, profits interests and governance considerations.

Learning objectives:

  • Understand the difference in family office structures and required tax planning.
  • Understand governance compliance associated with family office structures.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

5:35 PM - 7:00 PM

Networking Reception and Vendor Display

THURSDAY, November 14
6:45 AM - 5:00 PM

Registration and Information Center Open

6:45 AM - 8:00 AM

Breakfast

7:00 AM - 7:50 AM

Early Riser Session

NTA19203. AICPA Advocacy Regarding the TCJA
Field(s) of Study: Taxes
Knowledge Level: Basic

Speakers: Chris Hesse, CPA, Principal, CliftonLarsonAllen LLP;
Melanie Lauridsen, Senior Manager - Tax Policy & Advocacy, AICPA


Chris Hesse (Chair of the AICPA's Tax Executive Committee) and Melanie Lauridsen (Senior Manager--AICPA Tax Policy & Advocacy) discuss how the AICPA's advocacy efforts resulted in guidance helpful to taxpayers and CPAs.

Learning objectives:

  • Participants in the session will recall AICPA advocacy efforts and understand how the AICPA made a difference in the guidance implementation process.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA19204. Social Security and Marriage
Field(s) of Study: Taxes
Knowledge Level: Basic

Speaker: Roger Roemmich, Opportunity Zone Specialist, Sixty West


This session will discuss strategies to deal with Social Security and Marital Benefits. It will cover:

  • Martial Benefits
    • Spousal rights
    • Primer on when to draw
  • How Same Sex Marriage Rulings Affect Decision Making
  • Survivor Benefits
    • When there are dependent children
    • Before age 60 remarriage
    • After age 60 marriage

Learning objectives:

  • Learn strategies as to when you should choose to draw social security
  • Learn the difference between drawing social security benefits for a spouse vs a surviving spouse
  • Learn the strategies for same-sex marriages under social security

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

8:00 AM - 8:05 AM

Morning Announcements

8:05 AM - 8:30 AM

General Session

NTA1922. IRS Commissioner's Address: The Future State
Field(s) of Study:
Taxes
Knowledge Level: Overview

Speaker: Charles Rettig (Invited)

The IRS commissioner will discuss current challenges and the efforts the IRS is making to adapt to the evolving needs of taxpayers, tax professionals and the nation as they evolve based on their private interactions. Those efforts include improving tax-processing systems, increasing electronic filing and payment options, and expanding digital or online services available on IRS.gov for taxpayers and tax professionals.

Learning objectives:

  • Recognize the implications to tax preparation and tax payers of future efforts by the IRS to improve tax filing processes.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

8:30 AM - 9:20 AM

General Session

NTA1923. Insights From Today's IRS Leadership
Field(s) of Study:
Taxes
Knowledge Level: Overview

Speaker: Ken Corbin (Invited);
Eric Hylton (Invited);
Sunita Lough (Invited);
Douglas O'Donnell (Invited);
Tammy Ripperda (Invited);

Description coming soon.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

9:20 AM - 9:45 AM

General Session

NTA1924. Major Challenges Facing the IRS Today: National Taxpayer Advocate (Invited)
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: To Be Announced


This session will discuss the current state of U.S. tax administration and the major challenges the IRS faces today as it attempts to administer the tax system. Major challenges include providing high-quality taxpayer service, assisting victims of tax-related identity theft, implementing legislation, conducting examination and collection initiatives that promote future voluntary compliance, and expanding the ability of taxpayers and preparers to conduct their business with the IRS online while simultaneously maintaining data security.

Learning objectives:

  • Identify how to best use the services of the National Taxpayer Advocate to protect your clients' rights as a taxpayer, and help you with tax problems you can't resolve on your own.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

9:45 AM - 10:10 AM

General Session

NTA1925. IRS Chief Counsel Priorities (Invited)
Field(s) of Study: Accounting
Knowledge Level: Intermediate

Speaker: Michael Desmond (Invited)


It is the responsibility of the Chief Counsel’s office to serve America’s taxpayers fairly and with integrity by providing correct and impartial interpretation of the internal revenue laws and the highest quality legal advice and representation for the IRS. The speaker will discuss the role of the Chief Counsel’s Office in issuing rulings and notices that impact the work of tax practitioners.

Learning objectives:

  • Recognize how to obtain guidance on interpreting Federal tax laws correctly.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

10:10 AM - 10:40 AM

Networking Break and Vendor Display

10:40 AM - 11:30 AM

Concurrent Sessions (Select One)

NTA1926. 199A: Aggregation and Disaggregation
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Katharine Abdoo, J.D., LL.M. (Taxation), Tax Director, PwC LLP;
Emily Acker, CPA, Tax Manager, PwC LLP;
Danielle Grimm, J.D., Special Counsel, CC:PSI, Office of Chief Counsel


During this session the IRS will review key highlights of the Section 199A regulations. Additional speakers will provide examples illustrating how aggregation may benefit taxpayers. Aggregation rules for eligible trades or businesses are optional and are intended to assist taxpayers in applying the W-2 wages and UBIA limitations. While this session does not provide an in-depth discussion of separate trades or businesses, a high-level overview of identifying separate trades or businesses and specified service trades or businesses will be provided.

Learning objectives:

  • Appreciate how to evaluate and consider reporting for complex businesses.
  • Understand the consequences of choosing to aggregate businesses.
  • Identify the types of trades or businesses that may not be aggregated.
  • Apply the relevant factors in order to aggregate separate trades or businesses. Understand the aggregation rules and functionality in a tiered structure.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1927. IRS Appeals Division Update
Field(s) of Study: Taxes
Knowledge Level: Overview

Speaker: Mike Dolan, J.D., National Director, KPMG LLP;
Andrew Keyso (Invited), Deputy Chief, Appeals, U.S. Internal Revenue Service


Description coming soon.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1928. Structuring Partnership Agreements
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Trevor Wilson, CPA, J.D., LL.M. (Taxation), Partner, Jones Walker LLP


This session will focus on identifying, analyzing and interpreting key tax provisions in partnership agreements, as well as amendments to partnership agreements, in light of recent changes to the tax laws. Key tax provisions that will covered include guaranteed payments, provisions affecting tax basis planning and preferred interests created for estate planning purposes.

Learning objectives:

  • Identify key tax provisions of partnership agreements affected by recent changes in the tax laws.
  • Analyze and interpret amendments to partnership agreements adopted in light of recent changes to the tax laws.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1929. Monetizing Your Assets (Better Than Looking for Change in the Couch)
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Robert Caplan, CPA, Partner, Caplan & Wong CPAs, LLP


This session provides an analysis of the ways CPAs can help clients find untapped sources of funds and how to optimize the tax effects. Topics covered include:

  • Finding and reducing excess expenses including expensive health plans.
  • Reducing education expenses
  • Checking unclaimed property reports
  • Acquiring and safely holding virtual currencies
  • Dealing with high equity in a principal residence
  • And many others.

Learning objectives:

  • Understand how to find and take advantage of untapped sources of funds and enable them to fit into tax and investment planning strategies
  • Understand how to improve income from cash and other investments

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

11:40 AM - 12:30 PM

Concurrent Sessions (Select One)

NTA1930. §199A: When Is Rental Real Estate a Trade or Business?
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Gary McBride, CPA, LL.M. (Taxation), Emeritus Professor, California State University, East Bay;Robert Alinsky, J.D., LL.M. (Taxation), Attorney, IRS Office of Chief Counsel


During this session the IRS will review rental real estate and the qualified business income deduction, including IRS regulations and notices. Gary McBride will discuss what criteria should be evaluated to determine where the client exists on the spectrum of rental real estate, including T-Bs vs investments, triple net leases and multiple properties.

Learning objectives:

  • Understand the heightened importance of being a T-B, post-TCJA.
  • Evaluating the conflicting standards that have emerged in the Courts.
  • Evaluating the IRS guidance with respect to RREs.
  • Interpreting the additional US ECI requirement.
  • Assessing triple net leases.
  • Identifying when multiple properties are a single T-B.
  • Evaluating the safe harbor in IRS Notice 2019-07.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1931. Criminal Investigations
Field(s) of Study: Taxes
Knowledge Level: Overview

Speaker: Don Fort (Invited), Chief, CIRS-Criminal Investigation


This session will discuss the current challenges of tracing illicit proceeds of criminals using crypto currency, the threats to tax administration, and the evolution of the cyber criminal. The session will also focus on other IRS Criminal Enforcement Initiatives.

Learning objectives:

  • Understand criminal investigation enforcement initiatives
  • Understand the implications of cryptocurrency on tax administration.

Prerequisite: None

Advanced prep: None

NTA1932. Partnership Audits: Next Year is Here
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speakers: Rochelle Hodes, J.D., LL.M. (Taxation), Principal, Crowe LLP;
Holly Paz, J.D., Director LB&I Passthrough Entities Practice Area, IRS (Invited)


Effective tax years beginning January 1, 2018, a new centralized IRS partnership audit regime will transform partnership audits and the assessment and collection of tax. The new regime impacts all taxpayers that conduct business through partnerships now and in the future.

This session will provide:

  • A detailed review of the new partnership audit rules, options, elections and protocol
  • Update and 2018 prep experiences, State con- or non-conformity

Effective tax years beginning January 1, 2018, a new centralized IRS partnership audit regime will transform partnership audits and the assessment and collection of tax. The new regime impacts all taxpayers that conduct business through partnerships now and in the future.

Learning objectives:

  • Identify the importance of selecting the appropriate Partnership Representative.
  • Analyze the various elections available to partnerships both pre and post audit.
  • Apply the modification procedures and payment options given the diverse interests of the partners and partnership.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1933. Ethics Today and the TCJA Issues
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Kip Dellinger, CPA, Senior Tax Partner, Cooper Moss Resnick Klein & Co LLP


This presentation will provide an update of current tax practice ethics issues and particularly tax practice ethics matters arising from passage of the Tax Cuts and Jobs Act of 2017.

Learning objectives:

  • Understand key ethics issues confronting CPAs in today's tax practice
  • Understand particular tax practice eithics issues arsing from the TCJA
  • Learn about common mistakes that CPAs make in tax practice in applying professional eithical standards

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

12:30 PM - 1:30 PM

Lunch

1:30 PM - 2:20 PM

Concurrent Sessions (Select One)

NTA1934. Opportunity Zone Funds: Basic Rules
Field(s) of Study: Taxes
Knowledge Level: Basic

Speakers: Tony Nitti, CPA, MST, Partner, RubinBrown;
Elizabeth Stieff, Associate, Venable LLP


This session will cover the basic rules governing formation and tax deferral benefits of opportunity zones.

Learning objectives:

  • Understand the basic requirements for making a qualifying investment into a qualified opportunity zone.
  • Identify the tax incentives that result from a qualifying investment.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1935. QSBS: The Quest for Quantum Exclusions (Queries, Qualms & Qualifications)
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Paul Lee, J.D., LL.M. (Taxation), Global Fiduciary Strategist, Northern Trust Company


Qualified Small Business Stock (QSBS) under Section 1202 is not just for tech companies anymore. It's time to reconsider QSBS because the new tax act has paved the way for closely-held companies to benefit 'bigly'. QSBS provides an exciting array of benefits (and a surprising alternative) for owners of new and pre-existing business (large and small): (i) 100% gain exclusion on sale; (ii) tax-free rollover of gains; and (3) a chance to 'stack' (multiply) and 'pack' the exclusion by 10 times (maybe more). While the benefits of QSBS are straightforward, the qualifications and questions surrounding QSBS planning are far from it. This presentation will discuss planning opportunities, unanswered questions, potential pitfalls, and best practices in the quest for quantum QSBS exclusions.

  • Understand why the time finally right for QSBS. What has changed since its enactment?
  • Understand the basic elements and qualifications of QSBS.
  • Analyze planning to maximize QSBS exclusions.

Prerequisite: None

Advanced prep: None

NTA1936. Selecting, Coaching and Representing the Partnership Representative
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speakers: Sarah Allen-Anthony, CPA, Senior Manager, Crowe LLP;
Rochelle Hodes, J.D., LL.M. (Taxation), Principal, Crowe LLP


This session will discuss what partnerships should consider when they select a partnership representative, what entities and individuals should consider before accepting the role of partnership representative or designated individual, and what tax practitioners should consider when representing a partnership before the IRS given that decisions are made by the partnership representative.

Learning objectives:

  • Identify the requirements for qualification as a partnership representative,
  • Identify the issues a partnership should consider when selecting a partnership representative,
  • Analyze what a potential partnership representative or designated individual should consider before accepting the role,
  • Identify unique issues that may arise when representing a partnership through the partnership representative.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1937. Executive Compensation: Section 409A
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Trevor Wilson, CPA, J.D., LL.M. (Taxation), Partner, Jones Walker LLP


This session will focus on key Section 409A issues in executive compensation arrangements, including correcting operating or document failures.

Learning objectives:

  • Identify and analyze key Section 409A issues for executive compensation arrangements.
  • Evaluate operational or documentary failures to comply with Section 409A.
  • Identify available correction options available for failures to comply with Section 409A.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

2:30 PM - 3:20 PM

Concurrent Sessions (Select One)

NTA1938. Best Practices for IRS Penalty Abatement
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Larry Wolfe, CPA, Sole Practitioner, Larry J. Wolfe Ltd.


There are many types of penalties the IRS can impose on taxpayers: failure-to-file, failure-to-pay, failure-to-deposit, estimated tax, and accuracy-related are some of the common penalties. The full list includes many more. In this session, learn about what to expect during the IRS penalty process. We will reveal specific how-to methods using relevant court cases and Internal Revenue Manual guidelines to gain abatement and discuss the procedures as to how to go through the process of working a case through Collection, Exam and Appeals.

Learning objectives:

  • Understand how to request penalty relief
  • Understand how to obtain penalty relief
  • Learn the importance of filing and paying on time
  • Learn 'the more than likely than not criteria'
  • Analyze the accuracy penalty and the CP-2000 'always protest'

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1939. The Choice of Entity under Tax Reform
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Chris Hesse, CPA, Principal, CliftonLarsonAllen LLP


The TCJA changed the tax rates for C corporations and created the Qualified Business Income Deduction for sole proprietorships and pass-through entities. Do these changes move the needle, so that businesses should change their entity structure? What does 'separable books and records' mean in the context of Section 199A?

  • Compare C corporations to flow-through entities under the TCJA to understand when a change in entity may be beneficial for the taxpayer.
  • Distinguish separate from separable in understanding the significance of a business's books and records.

Prerequisite: None

Advanced prep: None

NTA1940. K-1s Demystified: Understanding What is on the K-1
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Brandon Lagarde, CPA, J.D., LL.M. (Taxation), Tax Director, Postlethwaite & Netterville


This session covers the Schedule K-1 for both partnerships and S corporations and will help the audience better understand how the information reported on the K-1 impacts the taxpayer's tax return.

Learning objectives:

  • Understand how the information on a K-1 impacts the taxpayer's tax return
  • Understand how items from the K-1 flow to the taxpayer's return
  • Understand how a taxpayer addresses and reports a position that is inconsistent with a K-1

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1941. Nexus in a Post-Wayfair World
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Catherine Stanton, CPA, Partner, National Leader – State & Local Tax, Cherry Bekaert


Traditional concepts of nexus are no longer valid in our post-Wayfair era. States are emboldened to move forward aggressively in collecting what they view as their “fair share”. We will explore the direction states are taking in imposing nexus, and discuss the limitations that remain.

Learning objectives:

  • Understand how states are now imposing nexus in all areas of state taxation.
  • Understand limitations imposed on states to protect taxpayers from overreach.
  • Understand the direction states are moving toward in their attempt to overcome limitations.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

3:20 PM - 3:40 PM

Networking Break and Vendor Display

3:40 PM - 4:30 PM

Concurrent Sessions (Select One)

NTA1942. Tax Doctrines Tax Geeks Need to Know to Be Better Tax Practitioners
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Annette Nellen, CPA, J.D., Professor, San Jose State University


From substance over form to duty of consistency, non-delegable duties, substitute for ordinary income, and many more, often, knowing a tax doctrine is key to identifying an issue or finding a tax answer. This presentation covers numerous tax doctrines and when and how to apply them.

Learning objectives:

  • Understand various tax doctrines that apply to income recognition, ability to amend tax results, identifying the taxable party, when transactions lack substance, and much more.
  • Identify when key tax doctrines may be relevant in understanding or supporting a tax treatment or result.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

NTA1943. Self-Employment Tax Considerations: Revisiting Proposed Regulations
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Brandon Lagarde, CPA, J.D., LL.M. (Taxation), Tax Director, Postlethwaite & Netterville


This session will cover the decades old proposed regulations addressing the self-employment tax obligation of limited partners. We will revisit the proposed regulations issued in 1997, recent guidance issued by the IRS and recent case law impacting certain planning techniques that have been utilized to mitigate self-employment tax.

  • Understand the Proposed Regulation section 1.1402(a)-2 as it relates to partners in a partnership and members of a limited liability company taxed as a partnership
  • Apply IRS guidance and recent case law impacting planning opportunities or arrangements already in place

Prerequisite: None

Advanced prep: None

NTA1944. IRAs: The Seven Deadly Sins and How to Unwind them
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Robert Caplan, CPA, Partner, Caplan & Wong CPAs, LLP


The concept of seven deadly sins can be traced back to Aristotle and ancient Greece. Gluttony, lust, greed, pride, anger, pride and envy can each be reflected in an IRA investment mistake:

  • Gluttony exemplified by failure to distribute the taxpayer’s RMD
  • Greed could be the personal use of a self-directed IRA, etc.

This session will provide practical solutions on how CPAs can work with individual clients to avert or fix major IRA mistakes.

Learning objectives:

  • Understand the importance of Proper IRA Investment
  • Learn how to avoid major IRA mistakes
  • Understand how to invest your IRA for the long haul

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

4:30 PM

Main Conference Concludes

FRIDAY, November 15
7:0045 AM - 11:30 AM

Registration and Information Center Open

7:00 AM - 8:00 AM

Breakfast (Workshop Attendees Only)

8:00 AM - 11:30 AM

Post-Conference Optional Workshop (Additional Fee)

NTA19301. Opportunity Zones: The Wonderful World of 'OZ'
Field(s) of Study: Taxes
Knowledge Level: Intermediate

Speaker: Tony Nitti, CPA, MST, Partner, RubinBrown


Follow the yellow brick road! Resetting the risk/reward ratio for challenging projects in difficult neighborhoods earmarked by local governments as Opportunity Zones is a bold move by Congress. Attend this workshop and know who can invest, when and how to invest and what they must do to get tax benefits that will make the increased risk worthwhile. Among the topics to be addressed: Investors’ need for liquidity and timing issues, dealing with exit dates will be analyzed, along with identification of various pitfalls that can jeopardize an investment into a qualified opportunity zone. Get insights and analyze risks and opportunities both from the investor’s perspective and from the entrepreneurial fund or project operator’s perspective.

Learning objectives:

  • Identify the various pitfalls that can jeopardize an investment into a qualified opportunity zone.
  • Analyze the requirements throughout the ten-year holding period for maximizing the tax benefits for investing in a qualified opportunity zone.

Prerequisite: Basic knowledge of federal as well as state and local taxes as well as how to plan and implement tax strategies for your clients.

Advanced prep: None

More details

Tax Section Members Save an Additional $100.00

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

Find out more information on the Tax Section.

Does your organization qualify for group registration?

If 10 or more individuals register for a single conference (or fewer people attend multiple conferences to total 10 or more registrations), you qualify for our group conference program. Benefits include:

  • Significant savings
  • Invoicing before or after event
  • Guidance through the registration process

Please reach out to the person in your firm that coordinates conference registrations to ensure you qualify for the best group discount. If you don’t have a firm contact or don’t know who that is, you can get more information or register your group by contacting conference group sales at: groupconference@aicpa-cima.com.

If you would like to register 2-9 individuals for a conference or to learn more about group registrations, please contact the AICPA customer service team at 888.777.7077 or conference group sales at groupconference@aicpa-cima.com.

Reach tech-savvy accounting and financial professionals, ready to learn about new products and solutions to enhance their businesses at AICPA Conferences.

View prospectus

Attending Online is easy! Check the System Requirements below and install Adobe Flash if you haven't already, then visit this demo page once you're ready to check for compatibility.

NOTE: For sessions that are audio-only, you use the same player and have the experience as the above demo page, but there will be a static image in place of the video stream.

  • Adobe Flash plugin (Click on link to install) http://get.adobe.com/flashplayer/
  • Supported Browsers: Internet Explorer 8 or Higher, Firefox, Chrome, Safari
  • Computer with Speakers / Headset
  • High speed internet connection

On-Site/Flex Pass Conference: You may cancel without penalty if cancellation request is received up to and including 45 days prior to the start of the conference. Due to financial obligations incurred by the AICPA, a credit less 50% of the registration fee will be issued for requests received up to and including 21 days prior to the start of the conference. No refunds or credits will be issued on cancellation requests received less than 21 days prior to the start of the event.

Online Conference: You may cancel and receive a refund if cancellation request is received up to and including 15 days prior to the start of the conference. You can cancel and receive a 100% credit if your registration is canceled within 7 days of the start of the conference. Due to financial obligations incurred by the AICPA, a 60% credit will be issued for requests received up to the day prior to the start of the conference. No refunds or credits will be issued on cancellation requests received once the online conference begins.

For more information about AICPA's conference cancellation policy, contact the AICPA Service Center at 1-888-777-7077 or service@aicpa.org.

Resolution of Disputes

Transactions at this site are covered by binding arbitration. Any controversy or claim arising out of or relating to the use of this Web site that cannot be settled to your satisfaction by our member satisfaction team shall be settled by arbitration in New York, New York. Such disputes will be administered by the American Arbitration Association (https://www.adr.org/), 335 Madison Avenue, 10th floor, New York, New York 10017-4605, (800) 778-7879, in accordance with its Arbitration Rules, and judgment upon the award rendered by the arbitrator(s) may be entered in any court having jurisdiction thereof.

Should you feel that there has been a breach to the integrity or security of this site, please contact the service center immediately at 888.777.7077.

Ratings and reviews
PRICING SUMMARY
AICPA National Tax Conference: Flex Pass (Flex Pass)
$1,355.00–$1,775.00
$1,775.00
AICPA National Tax Conference (In person)
$1,155.00–$1,555.00
$1,555.00
AICPA National Tax Online Conference (Online Conference)
$1,155.00–$1,555.00
$1,555.00
AICPA National Tax Online Conference - Select 8 (Online Conference: 8 Pack)
$725.00–$1,125.00
$1,125.00
CREDIT INFO
CPE credits
Conference
: 18.0,
Online Conference
: 18.0,
Workshop
: 4.0
NASBA Field of Study
NONE
Level
Intermediate
Prerequisites
General knowledge and understanding of federal tax law and its practical application
ADVANCE PREPARATION
None

Location & Accommodations

Location:

901 Massachusetts Ave NW
Washington, DC 20001

Room rate:

Cutoff date:

Hotel phone:

Reservations:

Dress code:

Back to Top