On-Demand   On-Demand Web Programs

Tax Cuts and Jobs Act Update 2018: Issues for U.S. Businesses and Individuals

Released on: Apr. 26, 2018
Running Time: 06:18:36
The Tax Cuts and Jobs Act effects the most significant changes to the Internal Revenue Code since the overhaul in 1986.  The changes impact virtually every type of business and substantially rewrite significant aspects of the U.S. tax rules applicable to business operations.  It is critical for tax directors and advisors to understand the new rules and how they will shape the structure and operation of businesses.  At this new full-day program, our faculty, consisting of recognized tax experts will analyze and discuss the tax law changes.   
 
• Understand the new domestic-focused tax provisions that impact businesses and individuals
• Consider the impact of the international provisions on transaction planning and consolidated returns
• Explore the impact of the TCJA provisions on state and local taxes
 
Plus you’ll have the opportunity to have your questions answered by our expert faculty throughout the program.
 
This program is designed for private practitioners, in-house tax professionals and anyone seeking a deeper understanding of these fundamental changes to the U.S. tax system.  
 
Lecture Topics [Total time 06:18:36]

Segments with an asterisk (*) are available only with the purchase of the entire program.

  • Opening Remarks* [00:03:47]
    David H. Schnabel, Karen Gilbreath Sowell
  • Business Interest Deductions under New Section 163(j): Interpretive Issues and Impact on Transaction Planning [01:10:18]
    John J. Lutz, Philip Wagman, Dana L. Trier
  • Section 199A: Opportunities and Uncertainties Surrounding the New Deduction for Qualifying Pass-Through Income [01:00:36]
    Peter A. Furci, Phillip Gall, Sara B. Zablotney, Dana L. Trier
  • New Accounting Method Rules under the TCJA and Potential Planning Opportunities [01:03:24]
    Christine Turgeon, Michael K. Yaghmour, Jane Rohrs, John P. Moriarty
  • Implications of the TCJA on Transaction Planning [00:59:54]
    Karen Gilbreath Sowell, Jodi J. Schwartz, Michael T. Mollerus, David H. Schnabel, Douglas C. Bates
  • Consolidated Return Issues under the TCJA [00:59:51]
    Bryan P. Collins, Julie A. Divola, Joseph M. Pari, Douglas C. Bates
  • Impact of the TCJA on State Tax Issues [01:00:41]
    Megan L. Brackney, Peter L. Faber, Elizabeth Pascal, Michael J. Hilkin

Presentation Material

  • New Section 163(j): Interpretative Issues and Impact on Transaction Planning
    John J. Lutz, Dana L. Trier, Philip Wagman
  • New York State Bar Association Tax Section: Report on Section 163(j) (Report No. 1393) (Handout)
    Philip Wagman
  • IRS Notice 2018-28: Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31, 2017 (Handout)
    Philip Wagman
  • Section 199A: Opportunities and Uncertainties Surrounding the New Deduction for Qualifying Pass-Through Income
    Peter A. Furci, Phillip Gall, Dana L. Trier, Sara B. Zablotney
  • Section 199A: Opportunities and Uncertainties Surrounding the New Deduction for Qualifying Pass-Through Income (Handout)
    Peter A. Furci, Phillip Gall, Dana L. Trier, Sara B. Zablotney
  • New Accounting Method Rules under the TCJA and Potential Planning Opportunities
    Jane Rohrs, Christine Turgeon, Michael K. Yaghmour
  • PwC Tax Insights from Accounting Method Services: Tax Reform Legislation Makes Significant Changes to Business Provisions (Handout)
    Christine Turgeon
  • PwC Tax Insights from Accounting Method Services: Tax Reform Legislation Makes Significant Changes to Depreciation Provisions (February 26, 2018) (Handout)
    Christine Turgeon
  • PwC Tax Insights from Accounting Method Services: Tax Reform `Framework’ Proposals Would offer Accounting Method Change Opportunities (October 19, 2017) (Handout)
    Christine Turgeon
  • Davis Polk Client Memorandums: GOP Tax Cuts and Jobs Act: Preview of the New Tax Regime (December 20, 2017) (Handout)
    Michael T. Mollerus, David H. Schnabel
  • Implications of the TCJA on Transaction Planning
    Michael T. Mollerus, David H. Schnabel, Jodi J. Schwartz, Karen Gilbreath Sowell
  • Wachtell, Lipton, Rosen & Katz Alert: What the New Tax Rules Mean for M&A (December 23, 2017) (Handout)
    Jodi J. Schwartz
  • Application of the Global Intangible Low-taxed Income and Foreign-derived Intangible Income Regimes to a Consolidated Group (Handout)
    Bryan P. Collins, Timothy J. Stratford
  • Consolidated Return Issues under the TCJA
    Bryan P. Collins, Julie A. Divola, Joseph M. Pari
  • New Tax Law: International Provisions and Observations
    Joseph M. Pari
  • Impact of the TCJA on State Tax Issues
    Megan L. Brackney, Peter L. Faber, Michael J. Hilkin, Elizabeth Pascal
  • Impact of the TCJA on State Tax Issues: A Framework for Analysis (April 4, 2018) (Handout)
    Megan L. Brackney, Peter L. Faber, Michael J. Hilkin, Elizabeth Pascal
Co-Chair(s)
David H. Schnabel ~ Davis Polk & Wardwell LLP
Speaker(s)
Douglas C. Bates ~ Branch Chief, Office of the Associate Chief Counsel (Corporate, Branch 4), Internal Revenue Service
Megan L. Brackney ~ Kostelanetz & Fink LLP
Bryan P. Collins ~ Deloitte Tax LLP
Julie A. Divola ~ Pillsbury Winthrop Shaw Pittman LLP
Peter L. Faber ~ McDermott Will & Emery LLP
Peter A. Furci ~ Debevoise & Plimpton LLP
Michael J. Hilkin ~ Morrison & Foerster LLP
John J. Lutz ~ McDermott Will & Emery LLP
Michael T. Mollerus ~ Davis Polk & Wardwell LLP
John P. Moriarty ~ Deputy Associate Chief Counsel (Income Tax & Accounting), Internal Revenue Service
Joseph M. Pari ~ KPMG LLP
Elizabeth Pascal ~ Hodgson Russ LLP
Jane Rohrs ~ Deloitte Tax LLP
Jodi J. Schwartz ~ Wachtell, Lipton, Rosen & Katz
Dana L. Trier ~ Davis Polk & Wardwell LLP
Philip Wagman ~ Clifford Chance US LLP
Sara B. Zablotney ~ Kirkland & Ellis LLP
General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.

PLI’s live and on-demand webcasts are single-user license products intended for an individual registrant only. Credit will be issued only to the individual registered.


U.S. MCLE States

Alabama:  PLI’s on-demand web programs qualify as “online” credit. Attorneys are limited to 6 credits of online programs per reporting period.

Alaska:  All PLI products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Arizona:  PLI’s on-demand web programs qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  PLI’s on-demand web programs are not approved for Arkansas CLE credit.

California:  PLI’s on-demand web programs qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All PLI products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Connecticut: Effective January 1, 2017, all PLI products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Delaware:  PLI’s on-demand web programs qualify as “eCLE” credit. Attorneys are limited to 12 credits of eCLE per reporting period, no more than 6 of which may be audio-only.

Florida:  All PLI products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Georgia:  PLI’s on-demand web programs qualify as “in-house” credit. Attorneys are limited to 6 in-house credits per reporting period.

Hawaii:  All PLI products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Idaho:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 15 credits of self-study per reporting period.

Illinois:  All PLI products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Indiana:  PLI’s on-demand web programs qualify as “distance education” credit. Attorneys are limited to 9 credits of distance education per reporting period. Effective January 1, 2019, the limit of distance education per reporting period will increase from 9 to 18 credits.

Iowa:  PLI’s on-demand web programs qualify as “unmoderated” credit. Attorneys are limited to 6 credits of unmoderated programs per reporting period.

Kansas:  PLI’s on-demand web programs qualify as “prerecorded” credit. Attorneys are limited to 6 credits of prerecorded programs per reporting period.

Kentucky:  PLI’s on-demand web programs qualify as “non-live” credit. Attorneys are limited to 6 non-live credits per reporting period.

Louisiana:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 4 credits of self-study per reporting period.

Maine:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 5.5 credits of self-study per reporting period.

Minnesota:  PLI’s on-demand web programs qualify as “on-demand” credit. Attorneys are limited to 15 on-demand credits per reporting period.

Mississippi:  PLI’s on-demand web programs qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Missouri:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 6 credits of self-study per reporting period.

Montana:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 5 credits of self-study per reporting period.

Nebraska:  PLI’s on-demand web programs qualify as “computer-based learning” credit. Attorneys are limited to 5 credits of computer-based learning per reporting period.

Nevada:  PLI’s on-demand web programs qualify as “self-study” credit. There is no limit to the number of credits an attorney can earn via self-study programs.

New Hampshire:  All PLI products can fulfill New Hampshire’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

New Jersey:  PLI’s on-demand web programs qualify as “alternative verifiable learning formats” credit. Attorneys are limited to 12 credits of alternative verifiable learning formats per reporting period.

New Mexico:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 4 credits of self-study per reporting period.

New York

Experienced Attorneys:  All PLI products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via PLI products.

Newly Admitted Attorneys:  PLI’s transitional on-demand web programs can be used to fulfill the requirements for New York newly admitted attorneys. Only professional practice and law practice management credits may be earned via transitional on-demand web programs. Ethics and skills credits may not be earned via on-demand web programs.

North Carolina:  PLI’s on-demand web programs qualify as “online” credit. Attorneys are limited to 6 credits of online programs per reporting period.

North Dakota:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 15 credits of self-study per reporting period.

Ohio:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Oklahoma:  PLI’s on-demand web programs qualify as “online, on-demand” credit. Attorneys are limited to 6 credits of online, on-demand programs per reporting period.

Oregon:  All PLI products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Pennsylvania:  PLI’s on-demand web programs qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Puerto Rico:  All PLI products can fulfill Puerto Rico’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Rhode Island:  PLI’s on-demand web programs qualify as “video replay” credit. Attorneys are limited to 6 video replay credits per reporting period.

South Carolina:  PLI’s on-demand web programs qualify as “alternatively delivered” credit. Attorneys are limited to 6 credits of alternatively delivered programs per reporting period.

Tennessee:  PLI’s on-demand web programs qualify as “distance learning” credit. Attorneys are limited to 8 credits of distance learning per reporting period.

Texas:  All PLI products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Utah:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Vermont:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 10 credits of self-study per reporting period.

Virgin Islands:  All PLI products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Virginia:  PLI’s on-demand web programs qualify as “pre-recorded” credit. Attorneys are limited to 8 credits of pre-recorded programs per reporting period.

Washington:  All PLI products can fulfill Washington’s CLE requirements. There is no limit to the number of credits an attorney can earn via PLI products.

West Virginia:  PLI’s on-demand web programs qualify as “online” credit. Attorneys are limited to 12 credits of online instruction per reporting period.

Wisconsin:  PLI’s on-demand web programs qualify as “repeated, on-demand” credit. Attorneys are limited to 15 credits of repeated, on-demand programs per reporting period. No ethics credits can be earned via on-demand web programs.

Wyoming:  PLI’s on-demand web programs qualify as “self-study” credit. Attorneys are limited to 6 credits of self-study per reporting period.


CPD Jurisdictions

British Columbia (CPD-BC):  PLI’s on-demand web programs are not eligible for CPD-BC credit unless viewed with at least one other attorney or an articled student. In this case, the credit must be recorded as a “study group.”

Ontario (CPD-ON):  PLI’s on-demand web programs qualify as “recorded” credit. If viewed without a colleague, attorneys are limited to 6 credits of recorded programs per year. If viewed with at least one colleague, there is no limit to the number of credits that can be earned via recorded programs.

Quebec (CPD-QC):  PLI’s on-demand web programs can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  PLI’s on-demand web programs are not approved for CPD-HK credit.

United Kingdom (CPD-UK):  PLI’s on-demand web programs can fulfill the United Kingdom’s CPD requirements.

Australia (CPD-AUS):  PLI’s on-demand web programs may fulfill Australia’s CPD requirements. Credit limits for on-demand web programs vary according to jurisdiction. Please refer to your jurisdiction’s CPD information page for specifics.

Alberta (CPD-ALBERTA):  All PLI products can fulfill Alberta’s CPD requirements. There is no limit to the number of credits an attorney can earn via PLI products.

Dubai (CLPD-DUBAI):  PLI’s on-demand web programs may fulfill CLPD credit requirements.


Other Credit Types

CPE Credit (NASBA):  Select on-demand web programs qualify as the “QAS Self-Study” delivery method. Please check the Credit Information box on the right-hand side of this page to verify CPE credit availability.

IRS Continuing Education (IRS-CE):  PLI’s on-demand web programs may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at plicredits@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  PLI’s on-demand web programs may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at plicredits@pli.edu.

IAPP Continuing Privacy Credit (CPE):  PLI’s on-demand web programs may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  PLI’s on-demand web programs may fulfill HR credit requirements.

SHRM Recertification (SHRM):  PLI’s on-demand web programs qualify as "self-paced" credit. SHRM professionals are limited to 30 credits of self-paced programs per recertification period.

Compliance Certification Board (CCB):  PLI’s on-demand web programs qualify as “self-study” credit. Candidates are limited to 10 self-study credits per 12-month period, and certification holders are limited to 20 self-study credits per 2-year renewal period.

Certified Anti-Money Laundering Specialists Certification (CAMS):  PLI’s on-demand web programs are not approved for CAMS credit.

New York State Social Worker Continuing Education (SW CPE):  PLI’s on-demand web programs are not approved for SW CPE credit.

American Bankers Association Professional Certification (ABA):  PLI’s on-demand web programs may fulfill ABA credit requirements.

Certified Financial Planners (CFP):  PLI’s on-demand web programs are not approved for CFP credit.

 

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