Webcast: Surgent's Top Individual Tax Planning Strategies
2.0 Credits
Member Price $75.00
Non-Member Price $100.00
Overview
The Inflation Reduction Act (IRA) and SECURE Act 2.0 both contained tax law changes that impact many individuals in 2025 and in later years. This program covers many of these changes as well as other tax topics that continue to impact individual income taxpayers.
Highlights
- New Clean Vehicles (CV) and the Clean Vehicle Credit
- What the CV seller must provide to the buyer
- Credit for previously owned CVs
- Energy efficient home improvement credit
- Increase in age for required beginning date for RMDs
- Reduction in excise tax on RMD failures
- Indexing IRA catch-up limit
- Higher catch-up limit to apply at age 60, 61, 62 and 63
- Withdrawals for certain emergency expenses
- Qualifying longevity annuity contracts (QLACs)
- One-time election for qualified charitable distribution (QCD) to split-interest entity; increase in QCD limitation
Prerequisites
A basic understanding of the tax rules relating to individual income tax
Designed For
Tax practitioners who anticipate advising individual clients regarding tax planning opportunities for 2025 and later
Objectives
- Advise individual clients on tax changes and opportunities in 2025 and after
Leader(s):
Leader Bios
Mike J. Tucker, PhD, LLM, JD, Surgent McCoy CPE, LLC
Mike Tucker is a consultant for the accounting firm of T.M. Byxbee Co. in Hamden, CT. He is the author of many professional articles and a veteran TV and live-seminar presenter. He was a professor at Quinnipiac University in Hamden, CT and worked with KPMG Peat Marwick and Deloitte & Touche.
Non-Member Price $100.00
Member Price $75.00