H Sessions
Tuesday, November 18,
9:20 - 10:35 a.m.
H1. Federal Individual Tax Highlights (Repeat of B1)
Room: M100C
Speaker(s): George Koutelieris, Greg White
NASBA field of study: Taxes - Technical (1.5)
(Repeat of B1.) The most significant tax legislation in nearly a decade — the “One Big Beautiful Bill Act”—was passed in July, introducing sweeping changes that will impact both individuals and businesses. Take a deep dive into selected provisions of the Act, focusing on new opportunities and challenges for taxpayers. Gain insights on the introduction of deductions for personal car loan interest expense, overtime and tips, as well as critical updates surrounding the “Rothification” of 401(k) catch-up contributions.
Room: M100C, Mezzanine Level | View map
H2. Estate Planning Unpacked: Wills, All the Trusts and Why It Matters
Room: L100
Speaker(s): Claudia Revermann
NASBA field of study: Specialized Knowledge - Technical (1.5)
Unpack the most common estate planning tools — wills, revocable and irrevocable trusts, and grantor vs. non-grantor structures — with a practical, high-level look at how they function and why they matter. Learn how to spot planning gaps, decode the terminology and navigate common client misconceptions. Through real-world examples, break down key concepts in a way that sticks so you can communicate more clearly and confidently with clients and their attorneys.
Room: L100, Lower Level | View map
H3. Foreign Tax Credits & Form 1116: Fundamentals and Strategies for U.S. Taxpayers
Room: M100E
Speaker(s): Aaron Boyer
NASBA field of study: Taxes - Technical (1.5)
Navigating the U.S. foreign tax credit (FTC) rules is critical for tax professionals advising clients with foreign income. Gain a practical overview of Form 1116, covering eligible foreign taxes and key limitations. Learn the impact of accounting methods, deductions vs. credits and Schedule K-3. Explore strategies for carrybacks and carryovers, and gain actionable guidance to resolve common FTC issues for individual taxpayers.
Room: M100E, Mezzanine Level | View map
H4. Level One: Depreciation Demystified: A Fresh Start for Tax Newbies
Room: M101A
Speaker(s): Rebecca Johnson
NASBA field of study: Taxes - Technical (1.5)
New to tax? Unlock the mystery of depreciation and see how it impacts real-world planning. This crash course breaks down MACRS, bonus depreciation, and Section 179 into clear, practical concepts. Through hands-on examples and straightforward explanations, you'll learn how depreciation works as a strategic planning tool. Walk away with a solid understanding and actionable tools to tackle depreciation in any client scenario.
Room: M101A, Mezzanine Level | View map
YP TrackH5. Level Two: Partnership Capital Accounts and Basis
Room: M101BC
Speaker(s): Todd Laney
NASBA field of study: Taxes - Technical (1.5)
Take an in-depth look at key partnership taxation concepts essential to CPAs. Explore the differences and interactions between inside basis, outside basis, tax basis capital and §704(b) capital and how §704(c) allocations work in practice. Learn how partnership liabilities impact each type of capital and basis and walk away with practical insight to handle complex transactions and guide clients with confidence.
Room: M101BC, Mezzanine Level | View map