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Nonmembers CPAs pay an additional $21.25 per credit hour for CE classes; nonmember CPAs will be held responsible for paying this additional amount.
Join Robert as he reviews and updates attendees on the latest in International Tax to include:
- new 2017 Tax Act Provisions
- new 100% dividend exemption
- subpart F and the new GILTI rules
- section 965 issues
- foreign investment in real property
- US tax issues of foreign investors
- tax treaty implications
- key reporting and withholding requirements
- residency issues
- controlled foreign corporations
- foreign tax credit
- branch rules
- effectively connected income/FDAP
- US persons overseas
- tax treaty implications
Course Objective(s): Participants will obtain a thorough overall understanding of international tax issues for both foreigners investing in the U.S. and U.S. persons overseas.
REAL ESTATE TAXATION:
The purpose of this seminar is to discuss the various tax issues related to the acquisition, ownership, development and disposition of real estate, as well as the preferred real estate holding entities such as limited partnerships and limited liability entities. In addition, it will address the new tax law changes as they affect real estate taxation. Specifically, the course will address the following issues:
- new 3-year holding period for carried interests
- new business interest expense 30% limitation
- new depreciation recovery periods
- new choice of entity considerations for real estate
- new section 199A (Qualified Business Income 20% Deduction)
- in-depth review of the formation of real estate ventures ( i.e., carried interests, contribution of intellectual property, preferred return, payback issues)
- cost segregation studies
- depreciation issues
- landlord and lessee issues
- capitalization issues
- lease agreements
- special allocations
- bottom guarantees
- 754 elections and 704(c) allocation issues
- passive activity issues
- at-risk rules
- environmental and demolition costs
- installment sales
- like-kind exchange planning
- construction financing issues
To understand the various tax issues related to the acquisition, ownership, development and disposition of real estate as well as to understand the new tax law changes as they affect real estate taxation.
ESTATE PLANNING UPDATE TOOLS & TECHNIQUES:
The purpose of this course is to discuss updates, including the new 2017 Tax Act provisions, on the tools and techniques being adopted in today’s estate planning environment. Specifically, the course will address updates on the following issues:
- appropriate wills and POAs
- trusts (testamentary and inter vivos)
- Texas probate and procedure
- estates, gift and generation-skipping taxes
- forms 709 and 706
- FLPs, GRATs, Defective Grantor Trusts, QPRs, ILITs, etc.
- non-probate assets
- IRS audit considerations
Course Objective(s): Participants will learn the latest information and tax regulations for estate planning.
Prerequisites: The method of presentation is group-live instruction and the program level is overview/update. There are no prerequisites for this course nor is there any advanced preparation required.