In 2018 this class is a "must" for practitioners. The new Tax Cuts bill changes everything we know about the formation and operation of C corporations, LLC's and S corporations. The course will include a special chapter focusing on accounting methods (and changes!) as a result of the new cash method and Section 263A limits, and will include completed Forms 3115 showing how and when the changes may be made. It will also include detailed analyses of the choice of entity that best fits the taxpayer and in-depth discussions of the new 20% flow-through deduction, the new depreciation rules, and changes in the entertainment rules. The LLC chapter will provide guidance on the new partnership audit regulations; the C corporations chapter will discuss the new tax rate and penalty taxes; and the S corporation chapter will examine the 20% flow through deduction, plus the impact of the new tax law on built-in gains and the interaction of wages vs. the flow-through deduction.
HVHAS-U-00053-18-I 8 hours Tax Law Update
HVHAS-T-00054-18-I 8 hours Federal Tax Law
AAI Member Early Discount: 380.00
Non AAI Member Early Discount: 440.00
AAI Member Late Fee - 405.00
Non AAI Membe Late Fee - 465.00
