CPE Course Information
General Information
Course Number: | 060819 |
Course Title: | Hot Tax Topics—Qualified Opportunity Funds & Qualified Opportunity Zones, 1099-R's & the Back-door Roth IRA |
Description: | Please see "How to Obtain Course Material" document under additional information. "HOT NEW TAX TOPIC" - FREE BONUS CPE HOUR - TUESDAY, 8-9 A.M. (before Mary Lew Kehm's Presentation on "1099-R's") “QUALIFIED OPPORTUNITY FUNDS & QUALIFIED OPPORTUNITY ZONES" By Steven Rossman, CPA/MST & Chris Catarino, CPA/MT, Drucker & Scaccetti Introductory comments by Steven Granoff, CPA Topics will include: •Basics of Qualified Opportunity Funds (QOF) and Qualified Opportunity Zones (QOZ), and the differences •Significant Capital Gains Taxes being deferred and reduced •Capital Gains on QOF Investments being Tax Free •Short-Term Capital Gains and Long-Term Capital Gains Covered •What about Depreciation Recapture on original sale? •Tax Aspects and Reporting for QOZ's and QOF's •Estate Planning using QOF's inside Family Trusts •Estate Tax Implications if a Client Dies Holding an Interest in a QOF •Updates for 2 sets of Proposed Regulations QOF's are especially advantageous in the following common situations where you can save your clients a lot of taxes: Taxable Sale of a Business, Business Property, or Rental Property Taxable Sale of Residences and Vacation Homes Large Capital Gains from Stock Sales Sale of NUA (Net Unrealized Appreciation) Lump-Sum Distributions from 401-K's 1099R/Qualified Charitable Distributions (QCD), Mary Lew Kehm, CPA: retirement topics our members have requested. By popular demand, a full session on Federal Form 1099-R, including box by box analysis of reporting including distribution codes, and tax ramifications for pensions, retirement plans, IRAs, insurance contracts, etc. We will also cover the Pennsylvania reporting for 1099-R, including how to determine whether the income is taxable and how much is taxable. Federal and State treatment of qualified and non-qualified annuities and 1035 exchanges will be covered. The remainder of the session will cover 1. Qualified Charitable Distributions, including mechanics, reporting, and how to determine which clients can be most helped by this tax-saving yet complicated provision of the Code, and 2. Roth IRA conversions, including the "back-door" Roth IRA. |
Speaker: | Mary Lew Kehm, Steven Rossman & Chris Catarino |
Knowledge Level: | Basic |
Sponsor: | PSTAP - Philadelphia Tri-County Chapter |
Date: | 08/06/2019 |
Number of Days: | 1 |
Location: | Springfield, Springfield Country Club |
Address: |
400 W. Sproul Road Springfield, PA 19064 |
CPE Credits: |
4 Credits Tax (Federal)
1 Credits Tax (Non Federal) |
Host Chapter(s): | Philadelphia |
Meal: |
Day 1 Choices Chicken Marsala Broiled Flounder |
Registration Information
Registration Begins: | 7:30 a.m. |
Start Time: | 8:00 a.m. |
End Time: | 1:00 p.m. |
CPE Only Pricing
CPE Only Member Rate: | 70.00 |
CPE Non-Member Rate: | 95.00 |
Pricing
PSTAP Member Rate: | 85.00 |
Non-Member Rate: | 115.00 |
Cancellation Policy
No Show, no refund. |
Additional Information
Directions to all CPE Locations |
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