CPA - medium firm
CPA - large firm
Enrolled Agent
This session covers significant business entity developments for both federal and state purposes, including new federal rules on research and experimental capitalization, interest expense deduction limitations, the phase-out of bonus depreciation, and certain provisions of the Inflation Reduction Act of 2022. The session will also discuss state conformity to each of these federal changes. The state section will also cover how internet activity can create nexus, apportionment developments, and sale of an ownership interest in a flow-through entity.
Learning Objectives:
- Determine how to handle significant federal law changes that take effect in 2022 and 2023
- List issues related to state non-conformity to federal law
- Evaluate how the concept of nexus is impacted by interactive internet activity
- Identify how to source the gain/loss on the sale of an ownership interest in a flow-through entity
CPE and CE will be issued by CPAacademy.org. For CLE credit consideration, contact [email protected]. Each state has different requirements for CLE and the participant should verify with their state bar association that this format meets those requirements.
Kathleen Wright
Golden Gate University
Director of the State and Local Tax Program
[email protected]
(415) 442-6639
Kathleen Wright is the Director of the State and Local Tax Program at Golden Gate University School of Taxation (San Francisco). She has a private tax practice focusing on representation and small business tax planning and consulting. She writes a column for State Tax Notes published by Tax Analysts (Washington DC), where she serves on their Editorial Advisory Board. She frequently publishes state and local issues with articles appearing in The Tax Adviser, The Tax Lawyer, The Journal of State Taxation, and The Journal of Legal Tax Research.
Don Rath
Golden Gate University
Writer / Adjunct Professor / CPA
[email protected]
(650) 861-2594
Don is an Adjunct Professor in the Braden School of Taxation at Golden Gate University where he teaches corporate taxation. He spent ten years in the tax practice of a Big 4 accounting firm and served as Chief Tax Executive of four public companies. Don is a CPA in California.
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