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Recent US Federal Income Tax Developments for Individuals
Type: Webinar with NA CPE
Starts
09 January 2025 2:00 pm ET
Ends
09 January 2025 4:00 pm ET
2:00 pm – 4:00 pm ET
2 hrs CPE/CPD in Taxes – Group Based Internet
Program Level: Update
Recent US Federal Income Tax Development for Individuals
AGN favorite Joe Nicola will address recent developments in the taxation of individuals. His discussion will focus on post-election outlook and the sunset of the Tax Cuts and Jobs Act on December 31, 2025, including related planning. Joe will also address recent developments regarding required minimum distributions, SE taxes as applied to partners and members of partnerships and LLCs, passive activity rules and real estate professionals, the timing of the deductibility of losses due to worthlessness and abandonment, estate/gift tax issues, and other recent IRS guidance and case law.
Learning Objectives
- To learn about the issues related to the Sunset of the Tax Cuts and Jobs Act
- To obtain an understanding of the potential tax legislation once the new members of Congress are sworn in
- To review guidance from the IRS on the taxation of individuals
- To review recent case law as it affects individuals
Speaker Bio
Joe Nicola
Partner
Sisterson & Co. LLP
| Joe has more than 35 years of experience in public accounting. Joe has experience in many diverse areas of taxation, including the taxation of and planning for various forms of business entities, such as corporations, partnerships, and limited liability companies. He also has considerable experience with individual income taxation. Joe is particularly experienced in federal and multistate tax matters that affect numerous industries, including natural resources, manufacturing, distribution, high technology, securities, and start-up businesses. He has consulted on technically complex matters, such as succession planning, corporate reorganizations, employee stock options, securities derivatives, partnership reorganizations and liquidations, and international tax matters. While in public practice, Joe also served for many years as an adjunct member of the faculty at Duquesne University’s MBA and Master of Science in Accountancy programs, as well as with Robert Morris University’s Master of Science in Taxation program. His course load included Corporate Taxation, Advanced Corporate Taxation, Reorganizations (Mergers and Acquisitions), Taxes as a Basis for Managerial Decisions, Taxation of Property Dispositions, and Taxation of Derivatives. He is a published author of CPE/CLE texts and industry articles. Joe now teaches Tax Levels 2, 3 and 4 for the AGN Advance Professional Development Program. Joe’s background also includes significant experience in ERISA and employee benefits, as well as representation before the Internal Revenue Service and Department of Labor. He also has significant litigation support experience, including civil litigation, family law practice, criminal tax defense, and pre-trial assistance (such as assistance in the discovery and deposition process). Joe received his B.S. in Business Administration from Robert Morris University in Pittsburgh, and his Juris Doctor from the University of Pittsburgh School of Law. |  |
AGN is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.