CPAR Taxes

CPAR - 2020/January, Seg.01 - Why Is the IRS Looking Into Your Life Expectancy?

Course Overview
In November 2019, the U.S. Treasury Department and IRS released, for publication in the Federal Register, proposed regulations (REG-132210-18) to update the life expectancy and distribution period tables that are used to calculate Required Minimum Distributions (RMDs) from qualified retirement plans, individual retirement accounts (IRAs) and annuities, as well as other tax-favored employer-provided retirement arrangements. Barbara Weltman, president of Big Ideas for Small Business, Inc. goes through the upcoming changes on RMDs as well as the major changes in the SECURE Act of 2019.



Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Identify who is affected by the proposed regulations REG-132210-18 recently released by the U.S. Treasury and the IRS;
  • Recognize the key issues relating to syndicated conservation easement transactions;
  • Identify what activities may affect the home office deduction; and
  • Recognize accounting method changes and how small businesses can meet the gross receipts test.


Prerequisites/Advanced Preparation:

Work experience in tax planning or tax compliance, or an introductory course in taxation.

Speaker / Author:

SmartPros Ltd. is a leader in online and offline continuing education for accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

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Price (USD)

Standard: $69.90

Details

Course Code : CPAR1435-FM

Release Date : 01/29/2020
Expire Date : 03/12/2021
Credits :
CPE 2.00
QAS 2.00

Length : 1hr 40min
Course Level : Update
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Taxes


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