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Seminar

Year 2022 Tax Update (837)

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Meeting Times:

Monday, December 19, 2022 9:30 AM - Monday, December 19, 2022 5:00 PM
The meeting time above is expressed in MOUNTAIN TIME, which is:
Eastern Time:
11:30 AM - 7:00 PM
Central Time:
10:30 AM - 6:00 PM
Pacific Time:
8:30 AM - 4:00 PM

Price:

Single Price: $175.00
Multiple Discount Price: $175.00

Location:

Internet Course - Live Streamed

Delivery Method:

Group Internet Based

Credit Hours:

7.0 IRS Federal Tax Update MF2AY-U-01263-22-O
1.0 IRS Ethics MF2AY-E-01264-22-O

Field of Study:

Taxes - Technical; and Regulatory Ethics - Technical

Course Level:

Intermediate

Prerequisites:

Working knowledge of federal income taxation

General Description:

This comprehensive federal Tax Update will cover all new tax legislation, including a comprehensive review of the changes made by the American Rescue Plan Act and other new tax legislation enacted by the Biden administration; and other new regulations, cases, and rulings in all areas of federal taxation through October 15, 2022.

Learning Objectives:

After completing this course the participant will be able to:

  • Describe the options for distributions from qualified plans and IRAs and the effect on stretch IRAs.
  • Explain new developments that affect S corporations, LLCs, and partnerships.
  • Summarize the most recent tax accounting provisions.
  • Describe the latest changes affecting passive activity losses, including the rules that apply to real estate professionals and CCA 202151005.
  • Discuss the final regulations on the deductibility of entertainment expenses, business meals, travel meals, and meals related to an entertainment activity.
  • Discuss the deduction under §199A for qualified business income and how to ­calculate the deduction and the problems that have been encountered by tax return preparers, including defining a specified service business, safe harbor test of Rev. Proc. 2019-38, alternative options to Rev. Proc. 2019-38, self leasing rules, and aggregation rules.
  • Describe the latest developments on depreciation; bonus depreciation, §179 deduction, and the status of qualified improvement property.
  • Discuss the current status of the return preparer rules, e-filing requirements, and PTINs.
  • Describe the latest developments in IRS procedures and practices, including Circular 230.
  • Discuss the recent changes in the estate and gift tax rules.
  • Discuss recent developments in employment and self-employment tax.

Instructors:

Isaac L. Lodico is a professor in the Graduate Tax Program at the University of Denver, teaching Natural Resources Taxation, Civil & Criminal Tax Procedure, and Consolidated Tax Returns. He earned an LL.M. in taxation from the Graduate Tax Program, J.D. and a graduate research fellowship from Hastings College of the Law, and B.A. from the University of Colorado. He is licensed as an attorney in Colorado and California.

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