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| Divorce Taxation Including the Impact of the 2017 TCJA (1435Q) |
Course CPE: 2 hours
Field(s) of Study: Taxes–2 hrs
Program Level: Basic
Prerequisites: Previous training or experience with the fundamentals of accounting, finance, economics, and business writing. These individuals are often at the staff or entry level in organizations, although such programs may also benefit a seasoned professional with limited exposure to the area.
Advanced Preparation: None
Delivery Method: QAS Self-Study
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Item
Number: 20FL0619DTII2
Shipping Weight: 0lbs. 0oz. |
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$147.00 |
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Recording Date: June 19, 2021
Presenter: Jeff Urbach
Program Description:
An overview of divorce taxation covering the “old” law, repealed by the December “Tax Cuts and Jobs Act (TCJA)” (P.L. 115-97), and the new tax provisions. The “old Law” under IRC Sections 71 and 215 remain in force for pre-2019 Agreements, thus understanding the parallel tax systems in place is critical. This session will also review Sec. 1041, Property Transfers Pursuant to Divorces, QDROs, and a brief discussion of the impact of TCJA on business valuation.
After completing this course, you will be able to:
- Identify and compose an outline of IRC Sections 71 and 215
- Determine how TCJA impacts divorce business valuations
- Recognize the impact of TCJA on Antenuptials, Post-Divorce Actions, and general case settlement negotiations
For more information regarding refund or concerns, please contact our offices at (800) 677-2009.
The Consultants’ Training Institute (CTI) is registered with the National Association of State Boards of Accountancy (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.
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