This session will provide an in-depth review of the obvious and less than obvious tax provisions enacted as part of the flurry of legislation since July, identifying the important provisions that were "left on the shelf" in hopes of future enactment. What are the chances for change in the lame-duck session, or in near future years? What are the most important big ideas, and what are the chances of their becoming tax law in the future?
Identify what tax provisions the Congress has enacted.
Determine what tax changes the Congress may consider later this year
Analyze the next two years to consider whether further tax changes are possible.