{"id":670,"date":"2012-02-21T14:58:53","date_gmt":"2012-02-21T20:58:53","guid":{"rendered":"http:\/\/www.taxeducationinc.com\/wordpress\/?page_id=670"},"modified":"2026-08-20T14:25:39","modified_gmt":"2026-08-20T19:25:39","slug":"topics","status":"publish","type":"page","link":"https:\/\/www.taxeducationinc.com\/wordpress\/seminar\/tax-update-part-2\/topics\/","title":{"rendered":"Topics"},"content":{"rendered":"<p><strong>2026 TAX UPDATE PART 2 &#8211; Group Live<\/strong><\/p>\n<p>At the conclusion of the program participants will have achieved the following learning objectives:<\/p>\n<ul>\n<li>Become current on selected legislation, cases, rulings, regulations that have occurred during 2026 as well as selected currently relevant topics.<\/li>\n<li>Recognize situations described in the program that may affect clients or their tax returns.<\/li>\n<li>Be able to describe those tax issues to clients.<\/li>\n<li>Develop appropriate responses or plans for such issues based on client circumstances.<\/li>\n<\/ul>\n<p>Update Part 2 Topics:<\/p>\n<ul>\n<li>What\u2019s new. An annual update on recent legislation, cases, regulations, and rulings.<\/li>\n<li>Partnership hot assets and modification of hot asset reporting requirements<\/li>\n<li>How cash value life insurance policies can trigger significant unexpected income tax liabilities.<\/li>\n<li>The dangers of terminating vested interests in irrevocable trusts<\/li>\n<li>Focus topics: short discussions of selected topics<\/li>\n<li>OBBBA updates<\/li>\n<li>Handling nonfilers<\/li>\n<li>Ethics: Artificial intelligence\u2019s new challenges to client confidentiality<\/li>\n<\/ul>\n<p><!--\n\n\n<ul>\n \t\n\n<li>What\u2019s new. An annual update on recent cases, regulations, and rulings.<\/li>\n\n\n \t\n\n<li>One Big Beautiful Bill Act update: current guidance and issues<\/li>\n\n\n \t\n\n<li>Section 1202 exclusion of gain on sale of qualified small business stock structuring a sale of subchapter C stock to qualify for the exclusion<\/li>\n\n\n \t\n\n<li>Purchase price allocation strategies: obtaining the best tax results for clients on a sale or purchase of business assets<\/li>\n\n\n \t\n\n<li>Not so disregarded entities: circumstances under which a disregarded entity is not ignored for federal tax purposes<\/li>\n\n\n \t\n\n<li>Focus topics: short discussions of selected topics<\/li>\n\n\n \t\n\n<li>Section 266 capitalization election strategies for taxes and carrying charges on investment and nonproductive property<\/li>\n\n\n \t\n\n<li>Rescuing Subchapter S elections<\/li>\n\n\n \t\n\n<li>Ethics: Dealing with clients and the myth of privilege<\/li>\n\n\n<\/ul>\n\n\n--><br \/>\n<!--\n<strong>Topics Include:<\/strong>\n\n\n<ul>\n \t\n\n<li>What\u2019s new. Continuation of the annual update on recent cases, regulations, and rulings, as well as any recent legislation.<\/li>\n\n\n \t\n\n<li>Employee retention credit (ERC) update.<\/li>\n\n\n \t\n\n<li><em>Loper Bright<\/em>: A potential bombshell Supreme Court case on regulatory guidance<\/li>\n\n\n \t\n\n<li>Drop-and-swap 1031 like-kind exchanges: the partnership workaround.<\/li>\n\n\n \t\n\n<li>Recovering attorney fees from IRS: how to design a client\u2019s case for the best chance of recovery.<\/li>\n\n\n \t\n\n<li>How long is long enough for tax purposes?<\/li>\n\n\n \t\n\n<li>Current state of LLC SECA and the coming battle.<\/li>\n\n\n \t\n\n<li><strong>Ethics:<\/strong>\u00a0Due diligence: it\u2019s more than a position on a tax return.<\/li>\n\n\n \t\n\n<li style=\"list-style-type: none;\">\n\n\n<ul>\n \t\n\n<li style=\"list-style-type: none;\">\n\n\n<ul>\n \t\n\n<li style=\"list-style-type: none;\">\n\n\n<ul>\n \t\n\n<li style=\"list-style-type: none;\"><\/li>\n\n\n<\/ul>\n\n\n<\/li>\n\n\n<\/ul>\n\n\n<\/li>\n\n\n \t\n\n<li style=\"list-style-type: none;\"><\/li>\n\n\n<\/ul>\n\n\n<\/li>\n\n\n<\/ul>\n\n\n--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026 TAX UPDATE PART 2 &#8211; Group Live At the conclusion of the program participants will have achieved the following learning objectives: Become current on selected legislation, cases, rulings, regulations that have occurred during 2026 as well as selected currently &hellip; <a class=\"more-link\" href=\"https:\/\/www.taxeducationinc.com\/wordpress\/seminar\/tax-update-part-2\/topics\/\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":4,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"page-altright-regisiternow.php","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-670","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/pages\/670","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/comments?post=670"}],"version-history":[{"count":105,"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/pages\/670\/revisions"}],"predecessor-version":[{"id":5374,"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/pages\/670\/revisions\/5374"}],"up":[{"embeddable":true,"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/pages\/4"}],"wp:attachment":[{"href":"https:\/\/www.taxeducationinc.com\/wordpress\/wp-json\/wp\/v2\/media?parent=670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}