Pass-Through and Corporate Annual Tax Update

Overview

Corporations and pass-through entities are subject to new regulations and IRS pronouncements every year. This course provides an in-depth analysis of all the most salient pass-through and C corporation matters that have come up in the past year. A perfect primer for the tax season, this course is designed to help tax professionals effectively communicate tax changes and planning opportunities with clients.

Highlights

Strategies for tax savings

Business entity changes

IRS administrative issues, compliance, and new forms

Court cases settled in the last year that provide tax return guidance

Position authority

IRS rulings, procedures, and notices for the last year

New, updated, and expiring tax deductions and credits

Prerequisites

Basic understanding of pass-through and corporate taxation

Designed For

accountants and finance professionals

CPAs, senior associates, managers and partners Tax professionals

Objectives

Recognize the 2024 limitations for various tax credits, fringe benefits, and other items of income.
Identify new and expiring business tax credits for 2024.
Recognize the impact of recent court decisions on tax matters.
Recognize new final and proposed regulations that pertain to pass-through and corporate entities.

Fees

Credits

Level

Code

Vendor

Fields of Study

Leader(s):

William Harden, Surgent McCoy Self Study

Leader Bios

William Harden, Surgent McCoy Self Study

Bill is an Associate Professor in the Bryan School of Business and Economics at the University of North Carolina at Greensboro where he teaches tax courses on flow-through entities, individual and corporate tax, tax research, IRS practices, and ethics. Bill has over twenty years of experience in taxation. He began his public accounting career in 1990 in the Dallas office of one of the Big Six accounting firms. In addition to his university teaching, Bill consults on tax and financial planning issues and maintains a sole practice in North Carolina, focusing on taxation and financial consulting for small businesses and individuals. Bill has testified before the House Ways and Means Oversight Sub-Committee on Internet taxation issues. He was the recipient of a Lybrand Certificate of Merit in 2002. Bill has been involved in CPE instruction for over a decade. He received NCACPA outstanding instructor awards in 2009, 2010, and 2011. Bill has authored over 30 publications in tax accounting and financial planning journals, including the Journal of Financial Service Professionals, Strategic Finance, National Tax Journal, Journal of Business Finance and Accounting, Tax Notes, Tax Advisor, and Journal of the American Society of CLU and ChFC. Mr. Harden is currently a member of the American Accounting Association, the American Taxation Association, the National Tax Association, and the North Carolina Association of CPAs. He is a past board member of the Piedmont Chapter of the NCACPA.

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