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AAA-CPA
 Jan. 16: Captive Insurance — Fundamentals and Recent Developments
Presented by Jeremy M. Vaida, J.D., LLM (Taxation)
Captive insurance is an alternative risk allocation technique with preferential tax features. Through employing a captive insurance program, companies aim to fill gaps in their insurance portfolio while simultaneously gaining a tax benefit. Recently, however, the IRS has drastically increased its scrutiny of captive insurance arrangements, upsetting years of IRS policy. Through this webinar, attendees can hope to learn the fundamentals of captive insurance arrangements including: how captive insurance can fill gaps
in commercially available insurance, the requirements companies must satisfy to obtain preferential tax treatment and areas of focus in IRS enforcement. The webinar will also discuss the impact of recent U.S. Tax Court decisions on captive insurance.
Jan. 18: Tax Law Changes — What You Need to Know
Presented by David S. De Jong, Esq., CPA
This webinar will discuss the new tax law changes and what that means for individuals and businesses. Learning objectives include educating attendees on the individual and business tax changes and discussing tax planning strategies including choice of entity for businesses and professionals.
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Estate Planning and Elder Law professionals turn to INTERACTIVE LEGAL as their main resource for the latest in legal planning strategies and practice management resources.
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AAA-CPA
Georgetown Law is again partnering with the New York University School of Law to sponsor the nation's premier recruitment program for graduate tax students, the Taxation Interview Program. TIP enables private and public sector employers to interview, on one day (Feb. 23), and in one place (Embassy Suites by Hilton Crystal City National Airport), current LLM students from both schools. Employers can also participate in TIP through a resume collection option. Employer registration is now open and will remain open through Jan. 19. For more information about TIP, please visit the TIP website or contact Benjamin Cheng of Georgetown Law at 202-662-9368 or at taxrecruit@georgetown.edu.
By David S. De Jong, Esq., CPA, Stein Sperling Bennett De Jong PC
 Public Law 115-97, the Tax Cuts and Jobs Act:
- Reduces all cost-of-living adjustments throughout the Internal Revenue Code effective 2018 for years thereafter by converting indexing to chained CPI-U (C-CPI-U), which assumes consumers look for substitute items rather than absorb rising prices.
- Eliminates like-kind exchanges other than for real property effective 2018 (with protection for forward or reverse exchanges in progress as of Dec. 31, 2017).
- Excludes vacations, meals, lodging, tickets and gift certificates from employee achievement and length of service awards, essentially limiting this tax free benefit to tangible personal property or a limited array of tangible choices effective 2018.
- Repeals the exclusion for qualified bicycle commuting reimbursement for 2018-2025.
- Excludes discharges of student loans (including private loans) from income where the discharge is on account of death or total and permanent disability for 2018-2025.
- Removes self-created patents, inventions, models, designs, secret formulas or processes, copyrights, literary, musical or artistic compositions from the definition of capital assets effective 2018 (though certain transfers of patents continue to get capital gain treatment under Code Section 1235).
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AccountingWEB
Millennials are a mobile generation. They like to consume services via their phones, have a very positive and open approach to technology and appreciate the flexibility it brings to their work and personal life.
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Tax Pro Today
President Donald Trump's Christmas present to U.S. equity investors will be a big one, if history is any guide.
Share repurchases may jump by more than 70 percent on an annualized basis to $875 billion amid a tax overhaul that encourages the repatriation of profits held abroad, according to an analysis by Bloomberg Intelligence.
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CNBC
The high profile move by the United States to drastically cut corporate taxes has increased the pressure on other economies to hand out similar incentives to keep investors on their shores.
Just days after President Donald Trump signed the new bill that lowered the corporate tax rate from 35 percent to 21 percent, China announced it would grant certain tax exemptions to local and foreign companies operating in the country.
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The National Law Review
President Donald Trump signed the Tax Cuts and Jobs Act Dec. 22, 2017, implementing a new law that affects many taxpayers. This alert addresses some of the changes to the federal estate, gift and generation-skipping transfer tax laws, as well as issues for consideration as individuals look to update their estate plans.
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The Associated Press via ABC News
Pity the Powerball and Mega Millions lottery game winners.
Federal tax law changes would seem to promise that those who beat the odds and win a jackpot could keep more of their winnings from the government. But even as the new law cut top federal income tax rates, it also reduced the ability to deduct state taxes.
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The Washington Post
A California Senate leader introduced legislation aimed at circumventing a central plank in the new Republican tax law, introducing a model that — if successful — could be replicated across the country.
California Senate President Pro Tempore Kevin de León introduced a bill that would allow taxpayers to make a charitable donation to the California Excellence Fund instead of paying certain state taxes. They could then deduct that contribution from their federal taxable income.
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Jan. 10, 2018
Guide to the New Tax Law
Jan. 16, 2018
Webinar: Captive Insurance – Fundamentals and Recent Developments
Jan. 17, 2018
Charitable Giving and Donor Advised Funds
Jan. 18, 2018
Webinar: Tax Law Changes: What You Need to Know
Jan. 19, 2018
2018 SW Regional: 2018 SW Regional Education Conference
Jan. 23, 2018
AAA-CPA Luncheon in Conjunction With the Heckerling Institute on Estate Planning
Jan. 30, 2018
Strategic Planning for Business Entities After 2017 Tax Reform
Feb. 1, 2018
Webinar: Reporting by US Owners of Foreign Entities
Feb. 1, 2018
Tax Planning Under the New Tax Law
Feb. 6, 2018
Webinar: The New Basic Facts: 21st Century Estate Planning
Feb. 13, 2018
Webinar: Researching Tax Information Online
Feb. 20, 2018
Webinar: Maneuvering the Online Marketplace and Managing Sales Tax
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