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Tax Reform’s Impact on Other Subpart F Modifications & Inbound Transactions

12:00 am–11:59 pm ET

# of CPE Credits

2

Description

The monumental passage of the 2017 Tax Cuts and Jobs Act resulted in historic tax reform affecting nearly every American. This CPE course provides a comprehensive overview of the changes affecting individuals and families, as well as critical financial planning considerations and strategies.
 
 
Please note—This course will expire on Tuesday, December 31, 2019. If you don’t complete the course by midnight on this date, you will forfeit your registration fee for this course.  
 

Objective

* Recognize the basic provisions enacted by the Tax Cuts and Jobs Act * Identify the major international provisions of the new income tax laws * Determine how the significant changes to international tax laws should be applied

Highlights

* Overview of international tax reform * Overview of business provisions (noninternational) * Rate cut * Cost recovery * IRC Section 163(j) * Modification of NOL rules * Carried interest * Sale and exchanges of partnership interests * The international provisions * Other Subpart F modifications * Modification of IRC Section 958(b)(4) * Modification of the definition of “U.S. shareholder” * Elimination of 30-day control requirements * Other * Prevention of base erosion (outbound) * IRC Section 936(h)(3)(B) changes* Hybrid transaction rules * No 1(h)(11) rate for "inverted" companies

Who Should Attend

* CPAs, tax professionals, and other qualified professionals with basic knowledge of, and interest in, international tax * Management accountants and business team members involved in corporate tax function

Required Knowledge

None

Advanced Prep

None

Event Speaker(s)

Mr. David Eric Sites, CPA ( Charlotte, NC ),

Additional Event Information

Technical Support
Contact NCACPA if you need assistance with your online program. For the quickest results, email the Online Learning Team at onlinelearning@ncacpa.org, and a team member will contact you shortly.

If you need assistance with internet access issues, browser capability, or when the NCACPA office is closed* please call Freestone Technical Support at 866-702-3278 or by email at support@peachnewmedia.com.

*NCACPA office hours are 9:00 am–5:00 pm ET. Online Learning Team members will be available via phone or email 30 minutes prior to the start of a live online program.


We anticipate a spike in webinar activity later in the calendar year, and NCACPA is not liable for third-party service outages that may occur. Please plan your CPE before 12/31 to avoid any unforeseen technology issues.

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Share This Event

Event Vendor:The Association of International Certified Professional Accountants
Field of Study:Taxes
Level: Intermediate
Other:Enrolled Agent

Event Type:On Demand
Event Code:OD004119

Registration Fees

OD004119: Tax Reform’s Impact on Other Subpart F Modifications and Inbound Transactions Early Bird Regular
NCACPA Member N/A $85.00
Non-Member N/A $120.00
CPE Sponsors LogoThe National Registry of CPE Sponsors is a program offered by the National Association of State Boards of Accountancy (NASBA) to recognize CPE program sponsors who provide continuing professional education (CPE) programs in accordance with nationally recognized standards. The North Carolina Association of Certified Public Accountants is registered with 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/.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800- 469-1352.