Federal and California Tax Updates for Individuals and Businesses and Estates by CalCPA and CalCPA Education Foundation

Federal and California Tax Update for Individuals AND

Federal and California Tax Update for Businesses and Estates Live and Webcast

Top instructors Gary McBride and Annette Nellen bring their extensive professional and teaching experience to keep you up to date on the yearâ&#x20AC;&#x2122;s tax law changes that will impact you and your practice. Register today

calcpa.org/CATax or (800) 922-5272

All courses begin at 8:30 a.m. and end at 4 p.m. Lunch is provided at all live programs.

Federal and California Tax Update

for Individuals

This in-depth analysis of the year's important changes in federal and California tax law will take you through new legislation, regulations, cases, rulings and other important developments affecting individual taxpayers.

Learning Objectives:

• Identify new federal and California tax legislation affecting individuals. • Determine the past year's significant regulations; IRS and FTB rulings; and other administrative guidance on individual income tax matters. • Identify the most important 2016 court cases addressing individual income tax issues.

Topics presented: • Code and Regulations First Effective for 2016 • Expiring Provisions • Income Inclusions, Deferrals and Exclusions • Deductions—for AGI and Itemized • Passive Activity, Hobby and Other Losses • Serving New Economy Clients—Crowdfunding, Sharing and More • California Major Developments for Individuals • IRA and Retirement Plan Developments • ACA—New Figures and Limits • Avoiding the NIIT with Rental Real Estate • Education and Other Credits • International Tax Issues • Tax Practice, Procedures and Due Diligence Reminders • Looking Forward—Federal and California Course materials provide access to the full text of the items covered in the program and a CD contains the manuals of the prior 11 years. Materials are supplemented by a website maintained for this course that provides up-to-date additions and other supplementary materials to easily research 2016 tax law developments.

Credit Information: CPE 8 | CTEC-FL 8 | IRS-FTL 8 | MCLE 6.5 | LS-TX 6.5 Level: Update Pricing: $275 CalCPA Members/$375 Nonmembers Designed for: CPAs, financial professionals and attorneys interested in federal or California individual tax developments.

calcpa.org/taxupdateindividuals

Federal and California Tax Update

for Businesses and Estates Stay current on tax law changes that will impact you and your practice as we dive into the latest federal and California tax developments affecting C and S corps, partnerships, estates, trusts and exempt organizations. This course will examine new legislation, 2016 cases and rulings and provides valuable planning and practice insights.

Learning Objectives:

• Recognize new federal and California tax legislation affecting corporations, partnerships, estates and trusts, and how that legislation will impact your clients. • Identify the past year's significant regulations, IRS and FTB rulings, as well as other administrative guidance on business and estate tax matters. • Determine the most important 2016 court cases addressing business and estate tax issues.

Topics presented: • Code and Regulations First Effective for 2016

• Income Taxation of Trusts and Estates

• Expiring Provisions

• Estate and Gift Taxes

• Partnerships and LLCs

• Tax-Exempt Entity Items

• C Corporations

• International Tax Reporting and Other Developments

• S Corporations

• Looking Forward to 2017 and Beyond

• Tax Credits • Health Care Issues and ACA Enforcement • Payroll Tax and Worker Classification Matters • Accounting Methods • State of California and Multistate—Major Developments

Course materials provide access to the full text of the items covered in this year's program and a CD contains the manuals of the prior 10 years. Materials are supplemented by a website maintained for this course that provides up-to-date additions and other supplementary materials.

Credit Information: CPE 8 | CTEC-FTL 8 | IRS-FTL 8 | MCLE 6.5 | LS-TX 6.5 Level: Update Pricing: $275 CalCPA Members/$375 Nonmembers Designed for: CPAs, financial professionals and attorneys interested in federal or California tax developments related to business entities and estate planning.

calcpa.org/taxupdatebizestates

Authors/Instructors Gary R. McBride, CPA, Esq., LL.M. is a professor emeritus at California State University, East Bay - former director of the Graduate Tax Program. He is Principal in Summit Accountancy Group, Inc. McBride has worked for the IRS as a revenue agent, special agent, and technical advisor in the IRS National Office. In addition to tax matters in general, he specializes in mergers and acquisitions, partnership tax, estate and gift tax, and international taxation, and continually writes for and lectures to tax professionals. He holds both his juris doctor degree and his master of laws in taxation, and in addition to being an attorney is a licensed CPA. Annette Nellen, CPA, CGMA, Esq. is a professor and director of San Jose State Universityâ&#x20AC;&#x2122;s graduate tax program (MST), where she teaches tax research, accounting methods, property transactions, employment tax, ethics and tax policy. She serves as chair of the AICPA Tax Executive Committee and is a member of the AICPA Tax Reform Tax Force. In 2013, she received the AICPA Arthur J. Dixon Memorial Award, the highest award given by the accounting profession in the area of taxation. Nellen is an author with Bloomberg BNA, is an editor for the Southwestern Federal Taxation textbooks, and is a monthly columnist for the AICPA Tax Insider and State Tax Notes. Nellen testified on federal and state tax reform before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee and tax reform commissions. She is serving a two-year term on the Advisory Council to the Executive Director of the California Board of Equalization. Nellen is a graduate of CSUN, Pepperdine and Loyola Law School.

calcpa.org/CATax or (800) 922-5272.

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