National Tax Conference 2017

Nov 6, 2017 ‐ Nov 7, 2017


The AICPA’s National Tax Conference, hosted in the heart of the nation’s capital and online, brings leading tax practitioners and key government officials together to present differing and shared positions for a thoughtful review of potential scenarios, tax priorities and a pulse check of the ever-changing tax landscape.

Beyond the long view, the conference will help you skillfully maneuver within the present timeframe. Guidance direct from the IRS, Treasury and the DOJ, combined with peers’ experiences and insights, will help you find the best path forward in advising your clients.


Packages Display Packages

This includes sessions from the conference: National Tax Conference 2017

Sessions Included:

Disruptive Technologies: The Future of Tax Practice (Nov 06, 2017 07:00 AM)

Facts & Operational Issues in the Management & Administration of Captive Insurers (Nov 06, 2017 07:00 AM)

Welcome and Introductions & Living with Tax Reform: Expert Analysis (Nov 06, 2017 08:10 AM)

Major Challenges Facing the IRS Today: National Tax Payer Advocate (Nov 06, 2017 09:25 AM)

Social Security and Medicare (Nov 06, 2017 10:45 AM)

Recent Developments Affecting Real Estate Tax Structures & Operations (Nov 06, 2017 10:45 AM)

Individual Tax Updates (Nov 06, 2017 10:45 AM)

PIGs, PALs and NIIT: Reviewing Opportunities for Tax Reduction (Nov 06, 2017 10:45 AM)

Health Care Tax Reform: What Now? What Next?* (Nov 06, 2017 01:00 PM)

Charitable Giving after Tax Reform (Nov 06, 2017 01:00 PM)

Partnerships: Current Developments (Nov 06, 2017 01:00 PM)

Advanced Examination Techniques and the Practitioners Role in Protecting Taxpayer's Rights (Nov 06, 2017 01:00 PM)

Wealth Planning Update: What Do I Do Now? (Nov 06, 2017 02:45 PM)

State Tax Enforcement Priorities: Individual and Organizational Liabilities Created by Business Travel (Nov 06, 2017 02:45 PM)

Business Tax Updates (Nov 06, 2017 02:45 PM)

Nonfiler Representation* (Nov 06, 2017 02:45 PM)

Fiduciary Income Tax: The Basics and Beyond (Nov 06, 2017 04:10 PM)

Tracking S Corp Basis: Case Study (Nov 06, 2017 04:10 PM)

Update on the Bipartisan Budget Act (BBA) Partnership Audit Regime (Nov 06, 2017 04:10 PM)

Choice of Entity: Now and What Could Happen Tomorrow (Nov 06, 2017 04:10 PM)

What the AICPA Is Advocating for You! (Nov 07, 2017 07:00 AM)

Morning Announcements & What is the Health of the Healthcare System? (Nov 07, 2017 08:00 AM)

TIGTA: The Inspector General's Role in Protecting Americans and Our Tax System Today - And Tomorrow (Nov 07, 2017 09:00 AM)

Common Mistakes with Debt Instruments (Nov 07, 2017 10:20 AM)

Foreign Account Reporting and Enforcement in Today’s World* (Nov 07, 2017 10:20 AM)

Identity Theft and Beyond—Risks for Tax Practitioners (Nov 07, 2017 10:20 AM)

Putting It On & Taking It Off: Tax Basis Management in the New Paradigm (Nov 07, 2017 10:20 AM)

IRS: The Office of Professional Responsibility (OPR) Priorities* (Nov 07, 2017 11:45 AM)

Deferred Compensation: Traps and Updates (Nov 07, 2017 11:45 AM)

Demystifying Virtual Currency (Nov 07, 2017 11:45 AM)

Retirement Distribution Planning: When, Where and How Much (Nov 07, 2017 11:45 AM)

IRS Divisions Panel (Nov 07, 2017 01:45 PM)

Services to Businesses Involved with Marijuana* (Nov 07, 2017 01:45 PM)

Captive Insurance (Nov 07, 2017 01:45 PM)

Planning for an Aging Population (Nov 07, 2017 01:45 PM)

Understanding Statutes of Limitation, Claim of Right, and Mitigation* (Nov 07, 2017 02:55 PM)

The Challenges of Representing Tax Clients Across Borders (Nov 07, 2017 02:55 PM)

The ABC's of Trusts (Nov 07, 2017 02:55 PM)

Standard: $379.00

Sessions

Disruptive Technologies: The Future of Tax Practice

Nov 6, 2017 7:00am ‐ Nov 6, 2017 7:50am

Identification: NTA17201

How is your practice preparing for tomorrow? Adding the latest tech gadgets isn’t enough anymore. The tax profession is evolving in many aspects and at a rapid pace. Join us for an interactive discussion on changes being driven by staff, clients, competitors, and technology. Share experiences and learn how your practice will be impacted and the AICPA resources available to help your business evolve.

Speaker(s):
  • Cari Weston, CPA, CGMA, Director, Tax Practice & Ethics - Tax Section, Association of International Certified Professional Accountants
Tags: Early Riser
Standard: $49.00

Facts & Operational Issues in the Management & Administration of Captive Insurers

Nov 6, 2017 7:00am ‐ Nov 6, 2017 7:50am

Identification: NTA17202

Recently, captive insurance has been a popular topic for discussion, particularly with respect to the IRS scrutiny and tax issues surrounding captives. However, not enough focus has been on the actual operations of captive insurers. Just because a captive insurance arrangement, on its face, appears to satisfy requirements of federal tax law, that does not necessitate that the actual operations of the captive insurer are in compliance with insurance regulations and industry best practices. In fact, most captives fail because of the lack of diligence in captive planning and attention to their operations. Attendees will hear practical information on what to look for in evaluating the operations of their clients’ captive insurers. Issues to be addressed include:

  • the design of coverages
  • the choice of insureds
  • recommended pricing procedures for captive policies
  • the ownership of the captive
  • the nature of the risks insured
  • the need for a diversified portfolio of risks
  • recommended claims handling procedures and administration
  • the appropriateness of feasibility studies and what they should contain

The formation and operations of the captive will be discussed. The appropriate role of the so-called “captive manager” will be discussed as well as the potential dangers of relying on unsophisticated managers for this critical administrative position. The many moving parts in the design, formation, and operations of a captive insurer and the appropriate qualifications for each role will be explained.

  • Attendees will learn why strategic decision-making matters to the success or failure of captive insurance companies.
  • Attendees will learn about several strategic decisions which directly impact a captive’s operations.
  • Attendees will gain a keen awareness of the drawbacks of an à la carte approach to captive planning, such as a loss of oversight.

Speaker(s):
  • Stewart A. Feldman, J.D., CEO and General Council, Capstone Associated Services, LTD.
  • Coby Hyman, JD, LL.M. (Taxation), Tax Counsel, Capstone Associated Services, LTD.
Tags: Early Riser
Standard: $49.00

Welcome and Introductions & Living with Tax Reform: Expert Analysis

Nov 6, 2017 8:10am ‐ Nov 6, 2017 9:25am

Identification: NTA1701

Three experts will offer their views, an open dialogue and an opportunity for you to ask tough tax policy questions. Veronique de Rugy is an economist, a nationally syndicated columnist and an active commentator on social and economic consequences of government tax and fiscal policies. Matthew Gardner has vast experience about state and local tax and funding options to provide public service. Harold Hancock served under Chairmen Camp, Ryan and Brady on the House Ways and Means Committee trying to balance, develop and translate ideas into tax laws to implement policy. Each presenter will offer their perspective on the state of the tax system.

Speaker(s):
Standard: $49.00

Major Challenges Facing the IRS Today: National Tax Payer Advocate

Nov 6, 2017 9:25am ‐ Nov 6, 2017 10:15am

Identification: NTA1702

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.

Speaker(s):
  • Nina E Olson, J.D., LL.M. (Taxation), National Taxpayer Advocate, IRS
Standard: $49.00

Social Security and MedicareSocial Security and Medicare

Preview Available

Social Security and Medicare

Nov 6, 2017 10:45am ‐ Nov 6, 2017 12:00pm

Identification: NTA1703

The Bipartisan Budget Act of 2015 changed Social Security filing strategies for those born after 1953. Various legislation has been introduced in the last two years to amend Social Security. How should you be advising your clients?

  • Learn what claiming strategies are still available.
  • Learn how to determine the optimum time for a client to begin Social Security benefits.
  • Learn why Social Security will be there for everyone.
  • Learn about Medicare and what to advise your client for health care after 65.

Speaker(s):
  • Ted Sarenski, CPA/PFS,CFP,AEP,CGMA, CEO, Blue Ocean Strategic Capital, LLC
Standard: $49.00

Recent Developments Affecting Real Estate Tax Structures & Operations

Nov 6, 2017 10:45am ‐ Nov 6, 2017 12:00pm

Identification: NTA1704

An in-depth discussion of hot topics in real estate taxation, including creative deal structures and transactional planning ideas. In addition, the session will focus on recent legislation, cases, rulings, as well as pending legislation and proposed rules as they affect real estate transactions.

  • Update on recent developments in Real Esate Taxation
  • Update on recent developments in Partnership Taxation

Speaker(s):
Standard: $49.00

Individual Tax UpdatesIndividual Tax Updates

Preview Available

Individual Tax Updates

Nov 6, 2017 10:45am ‐ Nov 6, 2017 12:00pm

Identification: NTA1705

This session will cover key federal tax developments on income, deductions, credits, ACA, property transactions, and procedures relevant to individuals.

  • Understand key tax developments from Congress, the IRS and the courts that affect individuals.
  • Gain due diligence and planning ideas from recent federal tax developments.

Speaker(s):
Standard: $49.00

PIGs, PALs and NIIT: Reviewing Opportunities for Tax Reduction

Nov 6, 2017 10:45am ‐ Nov 6, 2017 12:00pm

Identification: NTA1706

The Net Investment Income Tax adds another 3.8% tax liability on investment and passive income. Attend this session to learn how the recharacterization passive activity rules work to reduce NIIT.

  • Recognize a self-rental structure and its effect on passive activity rules and NIIT
  • Apply the grouping solution to reduce exposure to NIIT
  • Understand the significance of the Significant Passive Activity regulations to the NIIT

Speaker(s):
Standard: $49.00

Health Care Tax Reform: What Now? What Next?*

Nov 6, 2017 1:00pm ‐ Nov 6, 2017 2:15pm

Identification: NTA1707

There is no doubt that health care reform is top news in 2017. This session will cover the current state of taxes related to health care reform, including what practitioners should focus on now and in the future.

  • Explain the law as it is in effect today as it relates to taxes associated with health care reform, and what changes may be coming in the future
  • Know how to advise clients as to what to do now and what to plan for in the future with respect to taxes related to health care reform.

Speaker(s):
Standard: $49.00

Charitable Giving after Tax Reform

Nov 6, 2017 1:00pm ‐ Nov 6, 2017 2:15pm

Identification: NTA1708

Join this review of traditional charitable giving strategies and how they are likely to change in light of tax reform and changing tax rates.

  • Review the income, gift and estate tax rules and the strategies that tax planners use to help clients meet their charitable and tax objectives.
  • Discuss how contemplated tax reforms will impact the tools and techniques that will benefit clients the most in meeting their objectives.

Speaker(s):
Standard: $49.00
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