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Seminar

Year 2022 Tax Update (874)

Register for this course:

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Meeting Times:

Friday, January 20, 2023 7:30 AM - Friday, January 20, 2023 3:00 PM
The meeting time above is expressed in MOUNTAIN TIME, which is:
Eastern Time:
9:30 AM - 5:00 PM
Central Time:
8:30 AM - 4:00 PM
Pacific Time:
6:30 AM - 2:00 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:

Mark Merric is a CPA and an attorney and holds a master of taxation degree. He is an adjunct professor at the University of Denver Graduate Tax Program and the University of Colorado Denver MS in Taxation program, and a lecturer for Fudan University’s Master of Taxation program (second ranked in China). He manages his own law firm where he concentrates on domestic and international business transactions, international taxation, and estate planning. He has spoken nationally and internationally more than 600 times, authored and co-authored more than 80 articles nationally, and is quoted in the Wall Street Journal, Forbes, and the Boston Herald.

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