Overview 8.0 Credits IN-PERSON Last year, legislators and rulemakers delivered challenges and opportunities for individual and business tax clients. The Protecting Americans Against Tax Hikes (PATH) Act made some of the former so called 'tax extenders' permanent, further extended others, and changed the substance in some. Major changes to Social Security file-and-suspend and restricted application rules are forcing a total rethinking of many individual long-term planning strategies. The Affordable Care Act (ACA) tax compliance provisions continue to confound employers, with new requirements hitting their effective dates this year. These are just a few of the changes that will affect your clients this year, and they will look to you to understand the issues and develop a plan that serves their best interests. Tax advisors will be fully updated on the most important legislative and regulatory developments of the season as well as major trends and changes in the case law. Included is full coverage of all tax implications with a view toward planning. Updated for coverage of the NEW Department of Labor exemption classification and overtime requirements.