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Surgent's The Tax Cuts and Jobs Act: A Guide to the Most Sweeping Tax Reform in Over 30 Years (Self-Study)

Code: JSDLTREF

Date Valid for one year from purchase date
Format Self-Study (Downloadable PDF)
CPE credits CPE 4.0
Specialty
credits
4.0 IRS CE approved
Field(s)
of study
Taxes - Technical (4.0)
Fees
Standard member fee $65.00
checkmarkStandard nonmember fee $65.00

Members: Please log in to receive member fee.

Description

The Tax Cuts and Jobs Act, passed in December 2017, brought us the largest overhaul to the tax code since 1986. The widespread changes affect many aspects of individual and business taxes, beginning this year, and your clients will be coming to you with a myriad of concerns and planning questions. Don't get caught off guard. This 4-hour seminar will get you up-to-speed on all of the critical aspects of this law and prepare you to effectively advise both your individual and business clients.

Who should take this program?

Tax practitioners seeking to understand the new tax legislation and how it impacts their clients

Major subjects

  • Reduction in individual and corporate tax rates
  • Taxation of pass-through entities
  • Deduction of home mortgage interest
  • State and local tax deductions
  • New alimony rules
  • Repeal of the Obamacare individual mandate
  • Standard deduction and itemized deductions
  • Child tax credit
  • Use of Section 529 accounts
  • Survival of personal AMT and repeal of corporate AMT
  • Estate and gift tax
  • New limitations on business losses
  • New depreciation rules and Section 179 expensing
  • Business interest
  • Modification of NOL rules
  • New credit for employer-paid family and medical leave
  • Repatriation of foreign funds

Learning objective(s)

  • Understand and apply the categorical changes in the tax law brought about by the Tax Cuts and Jobs Act

Notes:

Course code Code JSDLTREF
Sponsor Surgent
NASBA ID#: 103212
Level Update
Format Self-Study (Downloadable PDF)
Prerequisites Prereq. Experience with individual and business clients
Advance
prep
None