This course is intended to provide the tax practitioner timely information on the impact of the Supreme Court's decision on the constitutionality of The Patient Protection and Affordable Care Act.
This 50-minute webcast will answer questions on the Supreme Court decision before your clients ask them of you.
- If the act is left "as is" by the court, what does that mean for our individual and business clients? Are clients ready for the 2013 Medicare Tax? Have they considered the impact of the business mandate to provide affordable insurance to employees?
- If the individual insurance mandate is ruled unconstitutional, what does that mean for the individual client? How will the tax provisions that remain affect your individual and business clients?
- If the act is ruled entirely unconstitutional, what benefits will individual and business clients lose? Will their under 27-year-old child lose his or her insurance? Will the small business insurance credit disappear but not the health insurance premiums?
Upon successful completion of this course, participants will be able to:
- Discuss the current and future year impact on individual clients of the court decision
- Explain the current and future year impact on business clients of the court decision
- Understand and demonstrate the central provisions of the Affordable Care Act
- Answer clients' questions regarding the future of The Patient Protection and Affordable Care Act
Sharon Kreider, CPA, EA, has helped more than 15,000 California tax preparers annually get ready for tax season. She also presents regularly for the AICPA, the California Society of Enrolled Agents, CCH Audio, and Western CPE. You'll benefit from the detailed, hands-on tax knowledge Sharon Kreider will share with you—knowledge she gained through her extremely busy, high-income tax practice in Silicon Valley. With her dynamic presentation style, Sharon Kreider will demystify complex individual and business tax legislation. She's a national lecturer for business and professional groups and consistently receives outstanding evaluations.
Vern Hoven, CPA, EA, MTA, is one of America's premier tax presenters and speaks to over 100 groups a year on a variety of tax topics. He receives outstanding evaluations and has won numerous teaching awards. Vern is the author of the best-selling Real Estate Investor's Tax Guide. He's a favorite interviewee on radio, television, and in newspapers. His presentation skills have earned him the coveted Certified Speaking Professional (CSP) designation from the National Speakers Association.
NASBA Field of Study: Taxes
Prerequisites: Basic knowledge of the Patient Protection and Affordable Care Act and federal tax law
IRS Program Nbr: 0MYXB-T-00148-O
Western CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a member of the Registry and QAS programs; as such, our CPE credits are accepted in all 50 states. However, CPE credits in different states may vary, so please check with your state board. New York and Texas require sponsors to individually register with their state as continuing education sponsors. We're registered sponsors in New York (sponsor ID number: 001353) and Texas (sponsor ID number: 006477).
Your certificate of completion will be emailed to you within 1 business day of successful completion of the webcast.