Federal and California Tax Update for Businesses and Estates | 4181501N

Date :
January 11, 2019 8:30 AM - 4:00 PM
Location :
Orange County South
Facility :
Westin South Coast Plaza
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Level of Difficulty :
Update
Member Price :
295.00
Nonmember Price :
400.00
CPE Credits :
CPE 8.00, MCLE 6.50, IRS-FTL 8.00, CTEC-FTL 8.00, MCLE LS-TX 6.50
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Stay current on tax law changes that will impact you and your practice as we dive into the Tax Cuts and Jobs Act changes and guidance as well as the latest federal and California tax developments affecting C and S corporations, partnerships, estates, trusts and exempt organizations. This course examines the TCJA, 2018 legislation, 2018 cases and rulings and provides valuable planning and practice insights.

 

Course materials summarize each vital development, and the e-Book provides links to the full text of source documents discussed during the program. Materials are supplemented by a website maintained for this course—www.mntaxclass.com—which provides up-to-date additions, including instructor PPT slides and other supplementary materials.

Note: This is the companion course to Federal and California Tax Update for Individuals.

Materials are provided as an ebook.

Objectives:

  • Recognize the provisions of the Tax Cuts and Jobs Act and its guidance, as well as other federal and California tax developments affecting corporations, partnerships, estates and trusts, and how these new provisions and interpretations impact planning and compliance for your clients.
  • Identify the year's significant regulations, IRS and FTB rulings, as well as other administrative guidance on business and estate tax matters.
  • Determine the most important 2018 court cases addressing business and estate tax issues.

Major Subjects:

  • Tax Cuts and Jobs Act provisions and guidance affecting business entities, tax-exempts, and estates and trusts; including both domestic and international provisions, and the relevance of Section 199A to passthrough entities
  • Expiring Provisions
  • Key Cases and IRS Guidance Affecting Partnerships, LLCs, C Corporations, and S Corporations, including the latest guidance on the new partnership audit regime
  • Tax Credits and ACA Updates for Employers
  • Payroll Taxes and Worker Classification Matters
  • Accounting Method Changes from TCJA and Other Developments
  • State of California and Multistate—Major Developments Including Dealing with the Wayfair Decision
  • Looking Forward to 2019 and Beyond

Advanced Prep:

None.

Misc. Information:

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Level of Difficulty:
Update
Field of Interest:
Taxes
Prerequisites:

General taxation knowledge.

Designed For:

CPAs, financial professionals and attorneys.

Instructors

Gary R. McBride, CPA, Esq, Esq.

Gary McBride is a principal in Summit Accountancy Group, Inc.; a professor emeritus at California State University, East Bay; and former director of the Graduate Tax Program. He is a licensed attorney and certified public accountant. He worked for the Internal Revenue Service as a revenue agent, special agent, and technical advisor at the IRS National Office. He is author and presenter of four CPE courses for the CalCPA Education Foundation: Federal and California Tax Update for Individuals (with professor Annette Nellen); Federal and California Tax Update for Businesses and Estates (with professor Annette Nellen); Partnerships and LLCs Part I: Formation, Operation, and Allocations; and Federal Taxation of Partnerships and LLCs Part II: Sales, Distributions, Redemptions, and Liquidations. McBride earned his master of laws in taxation degree in 1987 from Georgetown University; his juris doctor degree in 1981 from Hastings College of Law, and his bachelor’s degree (emphasizing accounting and finance) in 1975 from the University of California, Berkeley.

Annette Nellen, CGMA, Esq, Esq.

Annette Nellen, CPA, CGMA, Esq., is a professor in and director of San Jose State University’s graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, employment tax, ethics, leadership, and tax policy. Nellen chairs the AICPA Tax Executive Committee and serves on the AICPA Tax Reform Task Force. She is a former chair of the ABA Tax Section’s Sales, Exchanges & Basis Committee and past member of the California Bar Taxation Section’s Executive Committee. She is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation.

Nellen is the author of Bloomberg BNA Tax Portfolio #533, Amortization of Intangibles, and the Bloomberg BNA Internet Law Resource Center’s portfolio, Overview of Internet Taxation Issues. She is an editor and author for the Southwestern Federal Taxation textbooks, and is a regular contributor for the AICPA Tax Insider and Tax Analyst’s State Tax Notes’ “Moving Forward?” column. She is a frequent speaker on tax updates, tax ethics, new economy tax matters, and tax reform. Nellen maintains the 21st Century Taxation website and blog, as well as several websites on tax reform, state tax nexus, e-commerce taxation, and virtual currency/blockchain taxation. She has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform. In 2015, she was appointed to the Advisory Council to the Executive Director of the California Board of Equalization for a two-year term. Nellen is a graduate of CSU Northridge (bachelor’s degree in accounting), Pepperdine (master of business administration), and Loyola Law School (juris doctor degree). Prior to joining SJSU in 1990, she was with Ernst & Young and the IRS.

Materials:

  • Materials - Hardcopy Textbook
  • Materials - ebook