Skip to main content
Go
Featured Event
FR Tax Virtual Round Table | F2110121
January 20, 2021
Fresno
Add to Cart
Learn More
Remember Me?
Magazine
Browse Articles
Current Edition
Archives
Events
Search
Facebook
Twitter
LinkedIn
Log In
Cart
Chapter Events
Find CPE
Donate
Join
Help
Login
Redirecting to cart, please wait...
has been added to the cart.
You have
items(s) in your cart.
Menu
My Account
Overview
My Profile
My Activities (NEW)
My CPE Tracker
My Certificate of Completion
My Communication Preferences
My Transactions / Discounts
My Membership / Open Invoices
My Committees
Members
Overview
My Account
Who We Are
Renew
Benefits
Chapters
CPA Career Center
Leadership
Member Directory
Exclusive Savings
Committees & Sections
Technical Resources
Listserves
Firms
Education Foundation
Overview
Live Courses
Conferences
Webcasts
Self Study
Ethics Exam
2017-18 Catalog
New! Find CPE
Series
Core Staff Training
Virtual On-Site Learning
Policies
Government Relations
Overview
Grassroots Advocacy
Tracked Legislation
CPA-PAC Q&A
Grassroots Program
Contact Your Legislators
Advocating for CPAs
News
Overview
Hot Topics
California CPA Magazine
Newsroom
Peer Review
Overview
Peer Review: Firm Resources
Peer Review Reports
Peer Review: Reviewer Resources
CPA Job Board
Overview
Search for Ads
Place an Ad or Résumé
Classified FAQs
Manage Ads
Ad Rates
Resources
Overview
Find a CPA
Ask a CPA
Media Kit
Knowledge Hub
Financial Literacy
Good4Business
Disaster Recovery
CPA License Lookup
Licensure
Governmental Accounting White Papers
Events Search
Home
Events and Programs
Event Details
Print
Email
Share
Unpacking Recent IRS Guidance on NOLs and Other CARES Act Changes Webcast | 4204485A
Instructors
Andrew Gradman
Date :
June 5, 2020 1:00 PM - 2:00 PM
Location :
Webcast
Facility :
Webcast Remote
Level of Difficulty :
Overview
Member Price :
39.00
Nonmember Price :
49.00
CPE Credits :
CPE 1.00, IRS-FTL 1.00
Show tabs
Event Info
Instructors
Agenda/Materials
This is a survey of CARES Act and employment tax changes, including recent revenue procedures and notices, with emphasis on the treatment of NOL carrybacks.
Objectives:
Identify opportunities to amend prior-year tax returns in light of changes to NOL carrybacks, excess business losses, bonus depreciation of QIP property, and business interest.
Determine the tax impact of PPP loans and how this interacts with employment tax relief under the CARES Act.
Recognize the criteria under recent IRS guidance for when and how to pursue amended returns, Administrative Adjustment Requests, and Form 3115 Application for Change in Accounting Method.
Major Subjects:
Changes to NOL carrybacks, excess business losses, bonus depreciation of QIP property, and business interest.
Changes to employment taxation; taxation of PPP loans
Review of miscellaneous CARES Act topics including taxation of IRAs, employee educational plans, HAS distributions for over-the-counter drugs, etc.
Advanced Prep:
None
Misc. Information:
None
Level of Difficulty:
Overview
Field of Interest:
Taxes
Prerequisites:
None
Designed For:
CPAs, lawyers, real estate professionals, employers
Instructors
Andrew Gradman
At Givner & Kaye, Andrew advises clients on a range of tax planning, tax controversy and estate planning matters. Before joining the firm, Andrew worked in government, first at the U.S. Attorney’s Office and later as a staff attorney at the Ninth Circuit Court of Appeals. He received his B.A. from Stanford University, his J.D. from Columbia University and his LL.M. in Taxation from New York University.
Materials:
Materials - eBook
Powered by Azure Servers