Your Course Price: $699.00
Hood River STW Day 2 | Hood River , Special Topics
- Course Description
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Course Title Topic #1 - SECURE 2.0: Business Provisions Related to Employers and Employees
This course reviews some of the pension provisions that impact employer retirement plans and their employees. The course will feature the following provisions of the Internal Revenue Code that have been created, modified and enhanced:
- Optional Treatment of Employer Matching of Nonelective Contributions as Designated Roth Contributions.
- Pooled Employer Plan (PEP) Modifications.
- Multiple Employer §403(b) Plans.
- Small Intermediate Financial Incentives for Contributing to an Employer Plan.
- Employer Reliability on Employee Certification for Hardship Distributions.
- Sole-Proprietor Retroactive First-Year Election Deferral for Solo 401(k) Plans.
- Modification of §45E Credit for Small Employer Pension Plan Start-up Costs.
- §45AA Small Employer Credit for Hiring Spouses of Military Personnel.
- SEPs Available to Non-trade or Business Employers.
- Employer Plans With Designated Roth Account Distribution Rules.
- Increase in Contributions Allowed by Employers and Employees With SIMPLE Plans.
- Introduction to technical Correction Legislation proposed and enacted by Congress
- And More
At the conclusion of this course, participants will have a better base of knowledge about various pension plan provisions of the SECURE 2.0 Act of 2022 that impact employer plans and the employees that are participants in the plans. The course will provide the attendee with information which will allow them to better advise their client who is the employer who sponsors and funds the plan, or as their client who is a participant in the plan.
Course Title Topic #2 - Sole Proprietorship Taxation and a Walk Down the Schedule C
This course is a must session for every Tax Professional. There are more than 28.4 Schedule Cs filed each year. The session will cover issues concerning:
- The Annual Tax Gap and responsibility of the self-employed
- Self-employment taxes, or lack thereof
- Single Member LLC status issues
- Pension Contributions
- §179 Expense Election Deduction Issues
- Accounting and Record Keeping (If you’re lucky)
- Audit Concerns and Prevention
- Determination of Trade or Business Activity
- §465 At-Risk Limitations and Form 6198
- Hiring the Spouse and Kids
- Planning, Planning and More Planning
- Etc.
At the conclusion of the course, the participants will have a thorough review of the benefits, failures and successes of operating a one-owner trade of business activity as a Sole-proprietorship and filing a Schedule C. The Tax Professional will be reminded about the critical importance of keeping foolproof accounting records and be ready for any IRS audit. The participant will have a better understanding of the impact that Sole-proprietors have on the annual Tax Gap and the focus of TIGTA, GAO and the IRS
- Learning Objectives
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Topic #1
At the conclusion of this course, participants will have a better base of knowledge about various pension plan provisions of the SECURE 2.0 Act of 2022 that impact employer plans and the employees that are participants in the plans. The course will provide the attendee with information which will allow them to better advise their client who is the employer who sponsors and funds the plan, or as their client who is a participant in the plan.
Topic #2
At the conclusion of the course, the participants will have a thorough review of the benefits, failures and successes of operating a one-owner trade of business activity as a Sole-proprietorship and filing a Schedule C. The Tax Professional will be reminded about the critical importance of keeping foolproof accounting records and be ready for any IRS audit. The participant will have a better understanding of the impact that Sole-proprietors have on the annual Tax Gap and the focus of TIGTA, GAO and the IRS.
FAQ
To receive the member price, first log into your member account. Your member discount will then be automatically applied. We can also take your registration by phone.
This varies by location and seminars. Please check your specific course schedule for more details.
Yes. Each attendee will need to make their own travel and hotel reservations.
Your registration confirmation will be emailed to you when your payment is processed. During our busy season, this can take up to 2-3 business days after we receive your registration.
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Yes. If you have a PTIN on file with us, we will submit your hours. To insure we have your correct info, please provide your PTIN when you register for a course. Please notify us if you have recently submitted a name change request to the IRS.
Your certificate will be emailed to you within 10 business days of the completion of the course.
Administration: Special Topics
Special Topics Refunds
- Refunds or transfers to future education are allowed up to 7 days prior to the beginning of the course.
- A $25 administrative fee will be charged for all course changes.
- There are no partial refunds or discounts if a portion of the course is missed.
- Once the Course Materials PDF is emailed, refunds are no longer available for that course.
- Registrations must be received no later than 7 days prior to the beginning of the course.
- Registrations received after this date will be subject to a $35 late fee.
- A $25 administration fee will be charged for all course changes.
- An administrative charge of $25 will be assessed when any requested course changes are made.
- Live courses may not be retaken without additional payment.
- NSTP reserves the right to cancel any program or course for circumstances that are not under direct control of NSTP. If a course or program is cancelled, participants will be refunded 100% of their registration fee.
- We do not accept walk-in attendees. Payment must be received in advance of the class.
- Special Topics materials and Special Topics presentations are intended to stimulate thought and discussion and to provide attendees useful ideas and guidance in the areas of federal taxation and administration. These materials as well as the comments of the instructors do not constitute and should not be treated as tax advice regarding the use of any tax procedure, tax planning technique, device or suggestion, or any of the tax consequences associated with them.
- Although the NSTP has made every effort to ensure the accuracy of the materials and the seminar presentation, neither the author, the presenter nor the National Society of Tax Professionals assumes any responsibility for any individual’s reliance on the written or oral information presented during the presentation. Each attendee should verify independently all statements made in the materials, and during the seminar presentation, before applying them to a particular fact pattern and should determine independently the tax and other consequences of using any device, technique, or suggestion before recommending the same to a client or implementing the same on behalf of a client, or on the attendee’s own behalf.
- Special Topics materials & presentations are fully protected under copyright law. Any attempt to copy for resale, distribution, or use other than personal use for tax preparation will be fully prosecuted of the law.
- Only paid registrants can attend seminars. In consideration of your fellow attendees, guests will need to depart before the session begins.
Executive & Charter Members
Executive & Charter Members Special Topics Refunds
Executive & Charter Members Special Topics Refunds
- Executive/Charter Members will be charged a $150.00 administration fee if they fail to cancel a course registration and fail to appear for the seminar.