E-Tax Relief, Unemployment Insurance Reauthoriza-tion, and Job Creation Act of 2010

E-Tax Relief, Unemployment Insurance Reauthoriza-tion, and Job Creation Act of 2010
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Price: $49.99
Credits: 4
Prerequisite: N/A
Level: N/A
Model: MT036
Author: Danny Santucci
Average Rating: Not Rated
Fields of study: Taxes
Format: PDF


This course examines and explains the major tax provisions of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (“TRUIRJCA”). The focus is on individual tax rates, marriage penalty relief, family and child incentives, alternative minimum tax relief, and in particular estate planning changes imposed by TRUIRJCA. The course examines how the TRUIRJCA shapes other key tax laws as pertains to various available deductions and credits, dividends and capital gains, depreciation, expensing, and charitable contributions. Finally, the course will highlight the major impact of the TRUIRJCA on estate, gift, and generation-skipping transfer taxes. Participants will be able to help clients navigate these changes and learn how TRUIRJCA affects them in particular.

Learning Assignment & Objectives

As a result of studying the assigned materials, you should be able to meet the objectives listed below.

ASSIGNMENT

At the start of the materials, participants should identify the following topics for study:

* Extension of Individual Income Tax & Dividend Rates

* Continuation of Educational & Energy Benefits

* Implementation of Family & Child Incentives

* Extension of AMT Patch for Individuals

* Extension of Bonus Depreciation & Other Business Provisions

* New Estate & Charitable Planning Provisions

Learning Objectives

After reading the materials, participants will able to:

1. Explain the TRUIRJCA changes to individual tax rates, marriage penalty relief, alternative minimum tax relief, tax rates for dividend income and capital gain, the adoption credit, employer-provided child care credit, and tuition credit.

2. List extended and enhanced credits & deductions for teachers, state and local sales taxes, educational expenses, research, and wages, pointing out their timing and usage.

3. Summarize the TRUIRJCA business provisions, in particular those on depreciation of leasehold improvements, bonus depreciation, payroll taxes, expensing, and environmental remediation costs.

4. Differentiate selected contributions, including conservation, inventory, charitable IRA contributions and contributions for transit and parking.

5. Analyze the major impact of TRUIRJCA on estate, gift, and generation-skipping transfer taxes, and spousal portability, listing several planning consequences.

 

 

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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