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Presenter: Nicholas Koontz and 3 more

Seminar Date:

Seminar Location: Princeton, NJ

Hyatt Regency Princeton
102 Carnegie Center
Princeton, NJ 08540
Phone: 609-987-1234

This seminar is closed or full.

Agenda:

Registration:                        8:00 - 8:30 am

Morning Session:                8:30 am - 12:15 pm

Lunch (On your own):         12:15 - 1:15 pm

Afternoon Session:             1:15 - 4:40 pm


Introduction: Policy Points of Tax Cuts and Jobs Act 
S. Vogel

  Lower taxation
   Creating jobs


Personal Income Tax Changes 
S. Vogel

   Rate changes, standard deduction and personal exemptions
   Changes to deductions and credits – alimony, mortgage interest,
      state and local taxes, miscellaneous deductions
   Individual AMT


Corporate Income Tax and Changes to Business Deductions
J. Schmehl

   Corporate income tax rate, corporate AMT
   NOLs, interest deductions, excess business loss
   Accounting changes; cost basis of securities; cash method
   Carried interest holding period change
   AMT repeal
   Full expensing of qualified property, IRC §179
   IRC §162(m)
   Changes to like-kind exchanges
   Repeal of IRC §179 deduction
   Self-created property
   Fines and penalties


Qualified Business Income Deduction 
J. Schmehl

   General overview
   Limitations
   Specified service businesses
   IRC §199A planning
   IRC §162(q) – no deduction for sexual harassment and
      personal abuse settlements
   Accuracy penalty


International Tax 
S. Vogel

   Dividends received deduction Exemption of foreign income
   Deemed repatriation of foreign income; S Corporation exemption
   Base erosion prevention; GLTI
   Sale of partnership interests by foreign partners
   Other provisions


Employee Benefits 
M. Whitehorn

   Fringe benefits
   Employee compensation
   FMLA credit
   IRC §83(i) qualified equity grants
   Bipartisan budget act of 2018
   Employee benefits
   Plan loans
   Moving expenses


Estate and Gift Tax 
M. Whitehorn, N. Koontz

   Lifetime exemption increase
   Planning opportunities


Non-Profits 
M. Whitehorn, N. Koontz

   Excess compensation excise tax
   Tax on university endowments
   Political statements
   UBIT on certain fringe benefits
   Athletic tickets

Credit Information:

Who Should Attend

  • Accountants/CPAs
  • Attorneys
  • Certified Financial Planners
  • Enrolled Agents

Attorneys
     8.0 New Jersey CLE Hours
     8.0 New York CLE Hours

Accountants
     8.0 CPE Hours

Certified Financial Planners
     8.0 CE Hours

IRS Enrolled Agents and
Other Tax Return Preparers
     8.0 CE Hours


Continuing Education Credit Information

This seminar is open to the public. It offers 8.0 intermediate level CPE hours in the area of taxes. No advance preparation is needed. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.

The New Jersey Board of Accountancy accepts sponsors who are registered with the NASBA National Registry of CPE Sponsors, which includes HalfMoon Education.

HalfMoon Education Inc. 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. Complaints can also be directed to Doug Chapman at doug@halfmoonseminars.org. Sponsor No. 103015.

HalfMoon Education Inc. is a New Jersey CLE Service Provider (No. 164), and this course offers 8.0 CLE hours to New Jersey attorneys.

HalfMoon Education Inc. is certified by the New York State CLE Board as an Accredited Provider of CLE programs. This traditional format course offers 8.0 CLE hours, consisting 8.0 Areas of Professional Practice hours, which are appropriate for new and experienced attorneys.

HalfMoon Education Inc. is a CFP Board-Registered continuing education Sponsor. The Certified Financial Planner Board of Standards, Inc. has granted 8.0 hours of continuing education credit for the completion of this seminar.

HalfMoon Education Inc. is an IRS-approved continuing education provider. This program qualifies for 8.0 hours of continuing education credit for enrolled agents and other tax return preparers under Treasury Department Circular #230 Section 10.6(g).

Attendance will be monitored, and attendance certificates will be available after the seminar for most individuals who complete the entire event. Attendance certificates not available at the seminar will be mailed to participants within fifteen business days.

Speakers:

Nicholas Koontz

Nicholas Koontz is an associate in Dilworth Paxson’s Tax and Trusts & Estates departments. Mr. Koontz previously worked for the Interpublic Group of Companies focusing primarily on international tax matters. He earned his J.D. degree from the University of South Dakota graduating with Sterling Honors. During law school, he served as production editor for the South Dakota Law Review and as a graduate research assistant for Professor Allen Madison. Mr. Koontz received his LL.M. degree in Taxation from New York University in 2018. His legal pro bono work includes tax controversy and tax return preparation for low-income clients.

John W. Schmehl

John W. Schmehl, a Dilworth Paxson LLP partner, advises clients on tax aspects of mergers and acquisitions; spin-off, split-off, and split-up transactions involving the tax-free division of assets; structuring executive compensation plans, including advice on golden parachutes and §409A deferred compensation issues; preservation of net operating losses and §382 studies; insolvency and bankruptcy planning, including forgiveness of debt issues; §1031 like-kind exchanges; S corporations; formation of limited partnership and limited liability companies; and state and local tax issues. With four years’ experience as an IRS trial attorney, Mr. Schmehl continues to advise clients in tax controversies from audit to appeal to litigation, both in the United States Tax Court and in tax refund litigation in District Court or the Court of Federal Claims. He also advises on private letter rulings and technical advice, and on IRS collection matters, and he works with the firm’s Corporate Investigations/White Collar Group to defend fraud and criminal tax investigations. As an IRS District Counsel attorney, Mr. Schmehl advised revenue agents, revenue officers and special agents in civil, collection and criminal tax matters. He graduated cum laude with a B.A. degree in Psychology from Muhlenberg College in 1975. Mr. Schmehl earned his J.D. degree, cum laude, from Pennsylvania State University Dickinson School of Law, where he was the editor of the Dickinson Law Review and a recipient of the Edwin Polisher and Prentice-Hall Awards in Taxation in 1978. Mr. Schmehl received his LL.M. degree in Taxation from Temple University School of Law in 1982. He was recognized as a Pennsylvania Super Lawyer for 2004-2017.

Stephanie Searles Vogel

Stephanie Searles Vogel is an associate in Dilworth Paxson’s Tax, Employee Benefits, and Trusts & Estates departments. She represents individuals, small and large businesses, and tax-exempt entities in a broad range of tax areas, including tax planning, trusts and estates, and employee benefits issues, as well as charity and foundation governance issues. Ms. Vogel previously served as a senior associate and as an experienced associate at PricewaterhouseCoopers in Philadelphia, where she worked in the Mergers and Acquisitions Tax Group with large, multinational, corporate clients. Her legal pro bono experience includes working on various tax law cases for low-income clients and also preparing Pennsylvania and federal tax returns. Ms. Vogel has worked on cases with Philadelphia VIP, PVLA and Pennsylvania SeniorLAW Helpline. She graduated cum laude with a B.A degree from the University of Pennsylvania in 2009. Ms. Vogel is a graduate of Villanova University School of Law, where she received the Dean’s Merit Scholarship and the Dorothy Day Award for Pro Bono Service and served as president of the Tax Law Society. During law school, she externed for Magistrate Judge Elizabeth Hey of the U.S. District Court for the Eastern District of Pennsylvania. She received her LL.M. degree in Taxation from Villanova University School of Law in 2015. Ms. Vogel was recognized as a Pennsylvania Super Lawyers Rising Star for 2016-2017.

Matthew I. Whitehorn

Matthew I. Whitehorn is a partner in Dilworth Paxson LLP’s Tax Group, chair of the Employee Benefits Group, and chair of the Pro Bono Committee, and he was the 2016-2017 chair of the IRS Advisory Committee on Tax Exempt and Government Entities (ACT). Mr. Whitehorn works with clients on a broad range of benefits matters and has spent over 25 years focusing his practice on ERISA issues. In addition to ERISA and retirement plan fiduciary requirements, he regularly addresses benefits issues such as: Affordable Care Act compliance, governmental and tax-exempt employer pension and 457(b) plans, employee benefits in bankruptcy, compliance reviews of qualified retirement plans, and non-qualified deferred compensation plans and compliance with Code Section 409A and Code Section 457(f) requirements. Mr. Whitehorn is a member of the International Foundation of Employee Benefits Plans as well as the IRS Mid-Atlantic Area Pension Liaison Group. He is co-chair of the Philadelphia Bar Association Employee Benefits Committee and a member of its Pension Committee. Mr. Whitehorn was recognized as a Pennsylvania Super Lawyer for 2014-2017. He graduated with a B.A./M.A. degree in History from Johns Hopkins University in 1981. He earned his J.D. degree from Villanova University School of Law in 1984. He received his LL.M. degree in Taxation from Temple University School of Law in 1987.

Tuition Costs:

Standard Tuition: $299.00
Online Tuition (pre-registration): $299.00
Group Prices
3 or more people each: $279.00

Each registration includes one copy of a manual prepared by the seminar speakers.