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2017 Tax Cuts And Jobs Act

  Length 2.1 Hours
Date 1/28/18

Table of Contents

In this 2.1-hour, January 18, 2018 program, Gonzalo Freixes, Esquire provides a comprehensive explanation of the massive 2017 Tax Cuts and Jobs Act. He includes many useful and practical suggestions, tips and warnings.

Mr. Freixes is adjunct professor and Associate Dean at UCLA Anderson School of Management, where he teaches courses in numerous areas, including business law and corporate and individual taxation.

Topics include:

Passage and effects
Individual income provisions
- rates, thresholds, AMT, inflation adjustments, kiddie tax, standard deduction, personal exemptions
- above-the-line deductions: moving expenses, divorce payments, IRAs, 529 and ABLE accounts
- below-the-line deductions: phaseouts, SALT, loan interest payments, miscellaneous itemized deductions, medical expenses, casualty losses, charitable, gaming losses
- miscellaneous: tax credits, Obamacare, tax procedures
- investments: capital gains, capital assets, profits interests, NOLs, passive income, qualified equity grants, real estate, bonds
Trusts, estates and gifts provisions
- income tax rates/brackets
- transfer tax exemption, annual exclusion, step-up basis, claw back
Pass-through business entity provisions
- 20% deduction: exclusions, qualifications, limitations
- partnerships: terminations, sales, miscellaneous
- S corps: conversion to C corp
- electing small business trusts: miscellaneous
Corporate provisions
- tax rates, AMT, accounting reporting
- deductions: dividends, interest, NOLs, r and e, fringe benefits, executive compensation, lobbying expenses
- depreciation, expensing, inventory, tax credits, miscellaneous
Tax-exempts provisions
- unrelated business income
Foreign (international) provisions
- dividends received deduction: qualifications
- deemed repatriation, tax rates, payment schedule, credit
- more
Who will pay more; who will pay less

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