This mini-course examines key individual, business, retirement, and estate tax provisions recently enacted or indexed for inflation in an overview format that is easy to reference. The emphasis is on quick access to major tax changes having special meaning to the tax practitioner and return preparer.
The course is a great resource and way for professionals and staff alike to easily get the “big chunks” and bring their professional knowledge up to speed.
After studying the materials, participants should be able to:
- Discuss the various issues related to individual income taxes by listing the income tax rates for the various tax brackets, quoting the AMT phaseout limits and contribution limits to HSAs, and explaining the how the various individual income tax credits work, including education and energy credits.
- Identify and discuss the key business tax issues, including bonus depreciation, expensing, the NOL carryback period, standard mileage rates, work opportunity credit, and recent changes affecting S corporations.
- Differentiate between the various retirement plans, including contribution limits and phaseout limits, and review estate taxes by citing trust income tax rates and explaining how to calculate interest on estate tax installments.
Upon ordering this course, you will immediately receive instructions how to download the course as an Online pdf document. Included in this email will be log-on instructions for taking the certification exam. You have one year from date of purchase to complete the course.Exam Format
After you have completed reviewing the text material, you may take your exam in our convenient, untimed online format. Tests average 5 questions for each CPE credit offered. For example, a CPE test worth 20 credits would include about 100 questions.
A score of 70% or better is required to pass this course, although there is no limit to the number of times you may take the exam in order to pass.CPE Certification
When you successfully pass the exam, your Certificate of Completion will be displayed on the screen. Print it out on your printer by using the “Print” command in your web browser.
This course is accepted in all but the following states for CPE credit: AR, FL, MN, MS, OR, SC, & TN.
Course Level: Basic
Field of Study: TaxationIf you would like to purchase this course with a printed book included, click HERE to order.About The Author
Danny C. Santucci earned his Bachelor of Arts in Political Science from the University of California at Irvine in 1969. He received his Juris Doctorate from Boalt Hall School of Law, University of California at Berkeley in 1972, at which time he began practice as a tax attorney in Southern California, and later established the law firm of Santucci, Potter and Leanders, in Irvine, California.
With increasing lecture and writing commitments, Danny went into sole practice in 1995. His practice emphasizes business taxation, real estate law and estate planning.
Serving as a lecturer for the Continuing Education of the Bar of California, Golden Gate University, and numerous state C.P.A. societies, Danny teaches a variety of tax, business and real estate courses. Danny is in demand all across the country as a speaker for all levels of professional and civic organizations and numerous major seminar circuits.
The author of 25 texts, Danny speaks to over 2,000 people per month and travels more than 150,000 miles annually. He is listed in "Who''''s Who in Creative Real Estate" and is admitted to the American Exchangor Hall of Fame.