C Sessions
Monday, November 17,
11 a.m. - 12:15 p.m.
C1. Helping Your Clients Plan for a Tax-Free Retirement
Room: M100C
Speaker(s): Barry Schalkle
NASBA field of study: Taxes - Technical (1.5)
Explore how to help clients take advantage of a short but critical window in the current tax code to optimize retirement assets and create tax-free income for the future. Learn how to navigate existing provisions before anticipated tax changes negatively impact retirees’ income and how these strategies can add significant value for clients while also increasing firm revenue and referrals. Gain a new perspective on the intersection of tax planning today versus waiting until retirement.
Room: M100C, Mezzanine Level | View map
C2. Federal Business Tax Highlights
Room: L100
Speaker(s): George Koutelieris, Greg White
NASBA field of study: Taxes - Technical (1.5)
The One Big Beautiful Bill Act brings sweeping changes to business taxation. Learn the key provisions CPAs need to know for 2025. Explore the outcome of the proposed pass-through entity tax (PTET) restrictions, updates to the Section 199A 20% QBID deduction and important changes to the excess business loss (EBL) limitation. Dive into the newly expanded credit for employer-paid FICA taxes, revised requirements for filing Forms 1099-MISC and 1099-NEC and updates to the research deduction. Also, discuss a significant new case addressing the applicability of self-employment tax to LLC members and limited partners.
Room: L100, Lower Level | View map
C3. Renewable Energy Tax Credits & Incentives: What You Need to Know
Room: M100E
Speaker(s): Michael Warady
NASBA field of study: Taxes - Technical (1.5)
The One Big Beautiful Bill Act introduces sweeping changes to renewable energy tax incentives, creating both opportunities and challenges for tax planning. Gain an overview of key provisions, including updates to depreciation and MACRS, the termination of the 179D and 45L programs, changes to Qualified Renewable Energy Programs and the phase-out timeline of ITC and PTC credits. Also, explore important updates to the monetization process, including elective tax payment under IRC 6417 and credit transferability under IRC 6418, with time for Q&A.
Room: M100E, Mezzanine Level | View map
C4. Level One: Form 1040 Basics (Continued)
Room: M101A
Speaker(s): Phyllis Kapetanakis
NASBA field of study: Taxes - Technical (1.5)
Ever wonder how all those tax forms connect to the 1040? This course walks you through the process step by step, tracing source documents to the proper schedules and ultimately to a completed return. Through a practical case study, you’ll gain hands-on experience reviewing common tax documents, determining where they belong and seeing how they come together on Form 1040.
Room: M101A, Mezzanine Level | View map
YP TrackC5. Level Two: Form 1040 (Continued)
Room: M101BC
Speaker(s): Pat Garverick
NASBA field of study: Taxes - Technical (1.5)
Real estate can open the door to both opportunity and complexity in tax planning. Explore the rules surrounding passive activities and the Real Estate Professional (REP) exception, focusing on how to identify material participation and uncover strategies for clients with real estate–heavy portfolios.
Room: M101BC, Mezzanine Level | View map