Federal and California Tax Update for Businesses and Estates Webcast | 4201501M

Date :
January 8, 2021 8:30 AM - 4:00 PM
Location :
Webcast
Facility :
Webcast Event
Level of Difficulty :
Update
Member Price :
289.00
Nonmember Price :
389.00
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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Federal and California tax developments affecting C and S corporations, partnerships, estates, trusts and exempt organizations are covered. Federal and California legislative updates and associated guidance from IRS and FTB are explained. Due diligence considerations relevant to recent developments are addressed to help with compliance and planning. A tax outlook post-election is also included.

Course materials summarize each key development, and the e-Book provides links to the full text of source documents discussed during the program. Materials include a table with all guidance issued under the TCJA, as well as links to all federal regulations and IRS rulings.

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

 

 
 

Objectives:

  • Recognize and apply 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. Describe the most important 2020 court cases addressing business entities.

Major Subjects:

  • New law provisions and guidance affecting business entities, tax-exempts, and estates and trusts.
  • Continued relevance of COVID-19 law changes still relevant at year end and into 2021Key cases and IRS and FTB guidance affecting partnerships, LLCs, C corporations, and S corporations
  • Partnership current developments presented by Troy Lewis
  • Employment taxes and worker classification matters
  • Accounting method developments
  • Estate and trust current developments presented by Justin Miller
  • State of California and multistate major developments including nexus and sourcing.
  • Expiring provisions.
  • Looking forward post-election.

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

Troy Lewis, CPA
Troy Lewis is the Past Chair of the Tax Executive Committee of the American Institute of CPAs (AICPA) in Washington, DC. In this role, he has testified six times before the United States Senate Finance Committee and the House Committee on Small Business. Lewis has been active with the AICPA and the Utah Association of CPAs, for over two decades serving in key leadership positions including the President of the UACPA. Lewis currently teaches accounting and tax at Brigham Young University in Provo, Utah. He is in practice as a Manager/Member at Lewis & Associates, CPAs, LLC in Draper, Utah. He also worked in public accounting at Arthur Andersen and for a community bank in St. George, Utah. He obtained his Masters of Accountancy and Bachelors of Science in Accountancy from Brigham Young University. He is also a Certified Public Accountant (CPA) and a Chartered Global Management Accountant (CGMA).
Justin T Miller, AEP, CFP, J.D., LL.M., TEP
As a national wealth strategist at BNY Mellon, Justin Miller works collaboratively with other advisors to provide comprehensive wealth planning advice to clients and their families. He also is an adjunct professor at Golden Gate University School of Law, a Fellow of the American College of Trust and Estate Counsel, and a sought-after speaker on tax, estate planning and family governance topics for major conferences throughout the country. In addition, Justin has published numerous articles, and he is frequently quoted as an industry expert in the media. He received a master of laws in taxation and a juris doctor from NYU School of Law and a bachelor’s degree, with honors, from U.C. Berkeley.
Annette Nellen, CGMA, CPA, Esq.
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 - ebook