H.R. 1 and the Road Ahead: Emerging Business Tax Considerations
3.5 Credits
Member Price $119.00
Non-Member Price $149.00
Overview
Dive into H.R. 1, commonly referred to as OBBBA, business tax provisions, and planning imperatives in this session of the H.R. 1 Tax Masterclass Series.
We begin with:
Next, we'll lock in on:
Industry experts will share insights on:
We will talk about the M&A provisions and an entity choice module, expanding on qualified small business stock (QSBS) tiers, OZ permanence, and leverage considerations.
We'll touch on:
Highlights
Prerequisites
Fundamental knowledge of the new H.R. 1 tax bill, commonly referred to as OBBBA.
Designed For
CPAs, tax practitioners, small firms, medium firms, large firms, sole practitioners
Objectives
- Apply Sec. 174 retroactivity rules and small business elections to research budgets to optimize R&D expensing.
- Distinguish QBI safe harbor strategies and model SALT cap/PTE workarounds across states.
- Use actionable strategies for real estate, manufacturing, and construction clients, leveraging mortgage/OZ incentives, Sec. 179D deductions, and bonus depreciation timing.
- Compare QSBS tiers, OZ permanence, and entity-based leverage for tax efficiency for M&A entities.
- Identify ERC eligibility and design Trump EE comp agreements ahead of Sec. 274(o) to revive ERC and comp plans.
- Determine incentive deadlines, satisfy documentation rules for Sec. 179D, and integrate ESG alternatives to leverage energy incentives.
Non-Member Price $149.00
Member Price $119.00