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
FORMS: For fully-editable,
immediately downloadable forms in many practice
areas, please go to
www.NLFforms.com
BOOKS FOR LAWYERS: THIS COURSE BOOK,
and over 125 other useful books, are available for immediate download and use at
our web site, www.NLFforms.com.
(Please note that reading course books without listening to, or viewing,
the course earns NO CLE/MCLE credits.)