NTA

While COVID-19 tax legislation and related IRS guidance was a significant part of tax updates for 2020, there were also lots of important court cases decided and IRS regulations and rulings issued…

Beyond COVID-19 tax changes, there were numerous judicial rulings, regulations and IRS rulings in 2020 relevant to all types of businesses…

Part 2 expands on tax doctrines covered at the 2019 tax conference. This year we'll delve into such doctrines as recovery of capital, tax benefit, alter ego, annual tax year, and more. Examples of 2020 rulings that applied various tax doctrines will also be covered…

This topic will not go quietly. The GIG economy is of a particular concern. How many have begun their own businesses during the pandemic. Nexus is a concern…

Multi-state taxation is often complex, and the recent COVID crisis only exacerbated the problem. We will work through a case study example addressing the topics of nexus, sourcing, taxability, exposure identification and remediation. We will also address protections still available to taxpayers…

Given the recent tax stimulus legislation and complexities still lingering from TCJA, partnerships are finding opportunities and exposure in already filed returns.  Partnerships have been particularly affected because many were ineligible for broad due date relief…

A 21% C corporation tax rate, together with Section 1202 capital gain exclusion, may be attractive, but is it the better deal? The consideration of entity choice for operations depends upon many factors, including shareholder marginal tax rate, expected exit strategy, health of the shareholder(s),…

We will look at the current technology trends impacting the tax profession especially given the Covid-19 pandemic. Developing or modifying procedures in order to effectively and efficiently operate virtually. Review data of security measures…

Tax law requires qualified business income to be reduced by certain such as the self-employed health insurance and deductible portion of the self-employment tax along with qualified retirement plan contributions.  However, the application of the law is not well settled as guidance is incomplete…

A refresher on certain historical loss limitations and an update on recent changes to new loss limitations, as applied at the individual taxpayer level…

Basis plays a critical role in the timing and the amount of gain or loss that a partnership or its partners recognize in a variety of transactions. This session will provide an overview of the concepts and differences among inside basis, outside basis, and capital accounts…

The COVID-19 world presents it own set of ethical and professional conduct in the tax arena.  In addition, AICPA is moving forward with an update, revision and expansion of the Statements on Standards for Tax Services (SSTSs) that govern ethical conduct of CPAs in the area of tax practice…

1. Share insights on the impact of recent data privacy legislation on organizations and tax practitioners and filers and the benefits of using the AICPA's Privacy Management Framework and GDPR mapping tools within your own firms, and with your clients and their employees…

This session will be a high level review and update on certain hot topics in the International Tax arena including

This session will focus on hot topics in the international inbound area of tax.  We will include a general update, discuss status of the Withholding  tax regime, State and Local Tax, and SMLCC Form 5472 filing requirement…

This session will explore various aspects of M&A transactions for privately held businesses focusing on common issues and opportunities faced by sellers of privately held businesses and steps that can be taken to mitigate tax gain and/or related exposures including Section 1202, negotiating seller…

Take a deep dive in the advanced concepts of partnership taxation in order to provide your clients with valuable advice and tax planning strategies, updated with the most recent legislation and IRS guidance affecting partnerships and LLCs…

Explore the impact of recent tax legislation and newly issued regulations impacting partnership taxation, including the recently issued proposed regulation for carried interests under Sec. 1061…

Joseph J. Thorndike is one of America's preeminent tax historians. How does the past foretell the future? What's next, after the election? In his words: "in fiscal policy, if necessity is the mother of invention, past experience is its father.” Together, tax law is born…