CPE Catalog & Events

Revised threshold amount for filing Form 1099-K 2022 legislative agenda 2023 HSA contribution limits Busy season issues

Crummey Trusts CTA legal challenges Ban on non-compete agreements New overtime rules

Making the Tax Cuts and Jobs Act provisions permanent Eliminating tax on tips and overtime and special tax relief for seniors Phase out of the clean energy credits Deduction for auto loan interest on American made cars SALT cap raised to $40,000 with an income phase-out of $500,000 Increase in the transfer tax exemption to $15 million and an opportunity to open Trump accounts for children

Guidelines for HSAs and long-term care Transfer and direct pay of energy credits Overview of the Dirty Dozen

Inflation Adjusted U.S. Savings Bonds (I Bonds) Virtual Currency Transactions for 2021 Making a Late Section 754 Election Changes Affecting Tax Year 2021 Tax Returns Interest Rates and Lapse Assumptions

Discussion of Medicare issues IRS Free File Program extension Overview of Gage v. Commissioner and Bright v. Commissioner

Secure Act proposed regulations New RMD rules Outlook for the economy and markets

Economic policy changes of the first 100+ days Impacts of tariffs and slower economic growth The progress of drafting the "mega" bill Proposed amendments to Circular 230

Student loan repayment & forgiveness updates Current U.S. economic outlook discussion Corporate Transparency Act

IRS news releases and Fact Sheets as of June 2, 2022 Key tax law changes affecting the 2022 filing season and Tax Year 2021 tax returns Charitable contributions Congressional Budget Office projections, 2022 to 2023

Potential tax developments, IRS proposed regulations, and major rulings as of June 9, 2022 Social Security: Pre-COVID trends, claiming spousal benefits R&E capitalization under Section 174

Progress on the House Budget Reconciliation Bill Updates and changes to Health Savings Accounts (HSAs) Soroban Capital Partners LP v. Commissioner

Global economic outlook: inflation, interest rates, and more Defining employees versus independent contractors Inheritance planning and the Great Wealth Transfer

The IRS "Dirty Dozen" list for 2022, which includes potentially abusive arrangements that taxpayers should avoid Potential tax developments and legislation, IRS proposed regulations, and major rulings as of June 16, 2022 Hybrid/asset-based long-term care insurance solutions

Current reports on HSAs Bond laddering Cost segregation

IRS processing of original tax returns filed in 2021  Tax Cuts and Jobs Act (TCJA) changes Proposed cryptocurrency bill The No Surprises Act Corporate Transparency Act  Inflation

Income & IRMAA: mitigating Social Security benefit erosion Connelly vs. IRS court case discussion FinCEN Updates 

Section 754 Section 734(b) and §743(b) Adjustments Charitable contributions and commodities R&D tax credits

Making the Tax Cuts and Jobs Act provisions permanent Extending the special depreciation allowance (bonus) for certain property Raising the SALT cap to $40,000 with an income phase-out of $500,000 Deducting domestic research and experimental expenditures Creating a new class of property, qualified production property Increasing the maximum amount a taxpayer may expense under Section 179 to $2.5 million

Washington updates: Inflation status, Presidential race, House and Senate statuses, and more The extension of the waiver of excise tax for inherited IRAs SECURE Act 1.0's waiver of excise tax for RMDs