Loss Utilization Planning After the 2017 Tax Act

Attend upcoming webinar and earn continuing education credits. Live Webinars   |   On-Demand   |   All-Access Plan Manage Preferences    |    View in Browser Loss Utilization Planning After the 2017 Tax Act April   22 1 pm - 2:30 pm ET Presenters: James Brockway, Louis Piscatelli, and Ryan LoRusso, of Withers Bergman LLP Credits: CPE, IRS EA, CLE in all states (Credit Details) Can't attend live? By registering, you will be able to view the course live, view a recording at any time after the live presentation, or both. Viewing Options: View on your computer, tablet, or smartphone Learn More Register Today Course Description   In this practical webinar, you will learn how the 2017 Tax Act has changed the rules with respect to planning for the use of various tax losses as offsets to current and future taxable income. Upon course completion, you will be able to: Identify the changes to the utilization rules for net operating losses and determine when in certain circumstances acceleration of deductions may not be advisable Describe how to segregate net operating loss pools for purposes of understanding how they will be absorbed in 2018 and future years Identify circumstances and taxpayer types when the rules for excess business losses as to non-corporate taxpayer will be applicable Describe the integration between passive losses and net operating losses Outline instances where the presence of net operating losses can affect the deduction for: Qualified business income (QBI) Global intangible low-tax income (GILTI) Foreign derived intangible income (FDII) Determine how the loss utilization rules affect business valuation and tax sharing agreements Identify implications relating to the intersection of the interest deduction limitation rules of Section 163(i) with net operating losses Learn More Register Today About The Presenters   James Brockway is a partner in the private client and tax team at Withers Bergman LLP. His practice is global in scope with particular emphasis on offshore trust planning, planning for non-US individuals and foreign assets, family investment and business planning, family offices, inbound and outbound business transactions and income, and transfer tax planning. Mr. Brockway advises on corporate and partnership tax planning for closely held businesses, investment entities and funds management entities, mergers and acquisitions, and insurance and derivatives investment tax planning. Lou Piscatelli is a partner in the private client and tax team at Withers Bergman LLP, with a focus on estate administration and probate. His practice includes tax, trust, and estate planning for domestic families, with particular emphasis on planning for closely held businesses. His work for clients involves a range of matters, from creating wealth and business succession structures to general legal business advice.   Ryan LoRusso is an associate in the private client and tax team at Withers Bergman LLP. His practice focuses on domestic and international income tax planning for individuals and closely held businesses. Mr. LoRusso advises on partnership and corporate structures, and reorganizations, mergers, and acquisitions. Learn More Register Today All-Access Membership   ● Earn continuing education credit for no additional fee ● Access courses on your computer, tablet, or smartphone ● More than 75 live webinars each month ● More than 1,500 on-demand courses Learn More Upcoming Webinars Excel: Spreadsheet Auditing Techniques April 23 at 1 pm ET Learn More Best Practices for Your Employee Attendance Policy April 30 at 1 pm ET Learn More Admissibility of Email and Internet Evidence April 30 at 1 am ET Learn More Questions? Please call us at 703-372-0550 Our Mailing Address: Clear Law Institute | 4601 N. Fairfax Dr., Ste 1200 | Arlington | VA | 22203 Remove me from future emails. Manage email preferences. This email was sent to virginia.duffy.planetduffy@blogger.com. If you are receiving it in error, please reply to this email.