This session will focus on the impact of the Tax Cut and Jobs Act on entity selection for income tax purposes. Discussion overview of the changes to pass-through entities and C-Corporations as well as an analysis of both tax and non-tax advantages/disadvantages of entity choice.

Learning Objectives:

1. Provide an overview of the TCJA legislative changes to the income taxation of pass-through entities and C-Corporations.
   
2. Review entity selection criteria post TCJA.

This session will provide the audience with an update of current developments in Cyber security and what leading organizations are doing to reduce the risk associated with the ever changing threat landscape.

Learning Objectives include:

1. Update the audience on the current cyber threat landscape
   
2. Discuss leading practices for reducing cyber risk
   
3. Provide an understanding of how boards and audit committees are addressing cyber risk

C Corporation, S Corporation or Partnership (including LLCs): the choices remain but the analysis is vastly different. In this session, we will look at what has changed and how it affects choice of entity decision. 

Learning Objectives:

1. Appreciate the significance of rate reductions including section 199A.
   
2. Understand the importance and limitations of the expansion of bonus depreciation.
   
3. As interest rates rise, the importance of deferral increases. Learn where deferral opportunities exist.

This session will provide a window into the basics of a construction project and will move into the importance of a good bid, contemporaneous documentation after award and a methodology for getting paid in the event of project delays or other unforeseen circumstances giving rise to a claim.

The learning objective of this seminar is to facilitate an understanding of the basics of a construction project from understanding the duties of the parties, the methods of establishing the values by which a contractor is paid, and the tools provided for in the Contract Documents by which a methodology for presenting claims in the event unforeseen circumstances and delays are encountered.

This session will provide valuable benchmarking tools and analysis as well as key analytical procedures used to analyze a contractor's financial statements and financial position.

Learning Objectives:

1. Understanding construction contractor's financial statements
   
2. Being able to identify any issues through analytical review procedures.

Tax Accounting Methods and their related Method Changes are always Key Issues for the IRS. Proper tax accounting methods and continuing IRS changes to their method change procedures are at the front and center of all IRS audits. Tax accounting methods and changes have certainly had heightened awareness and importance to tax practitioners over the past few years. The IRS continues to focus its audit eyes on whether taxpayers are employing the proper tax accounting methods and has adopted the required tax accounting methods where dictated. Beyond required method changes, tax practitioners should also adapt client tax methods to the ones that provide the best possible deferrals. All industries have to comply with tax method change basics, i.e. the rules and procedures. Construction is an industry that has very specialized tax method alternatives that are confusing and prone to mistakes in their employment. 2018 a big watershed year due to the $25M and under new tax law. Contractors under that threshold can employ cash or the CCM. The keys are how to analyze what method(s) would be best and how to make that transition from the current regular and long-term accounting methods employed. Understanding method changes takes knowledge of what is allowed and permitted compared to what is not, methodology to accomplish such, in addition to knowing those tax methods that provide the greatest potential tax deferrals.

Learning Objectives:

1. identify what changes and when method changes require advance consent (non-automatic) vs. automatic IRS Form 3115 filings,
   
2. Obtain the latest update on the latest IRS procedures on method changes,
   
3. Learn how to determine the best possible methods to consider for contractor types,
   
4. Decipher the latest rules on how to make the new $25M and under tax law change to either cash or non-PCM (CCM or other).

This panel discussion will examine the way in which construction companies are making IT investment decisions today, monitoring IT spending, and setting expectations relative to ROI.

Learning Objective:

• Explore the changes in the IT landscape, how IT staffing has changed, and how today’s contractors are having to make difficult decisions regarding IT investment. It is no longer sufficient to simply have a single benchmark against revenue or overhead cost. Contractors need more dynamics methods for measuring investment, return and performance.

This presentation will cover the new section 199A business income deduction and its potential applicability for your business. 

You will learn about:

1. The requirements that must be met in order to qualify for the new section 199A business income deduction.
   
2. The technical uncertainties that must be navigated in order to obtain the new section 199A business income deduction

Hear directly from Engineering & Construction CFO's and Controllers about the process they have followed in evaluating the effects of the new revenue recognition standard, and how they have worked with their auditors to ensure a smooth transition. 

Learning Objectives:

1. To understand key elements of an effective implementation approach for the new revenue recognition standard
   
2. To understand what requirements auditors have established to audit the implementation of the new standard