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2.0 Credits

Act, HR 3566, Data Breach Procedures, Distributions and Retirement Plans

Major Topics

1. Update on the Corporate Transparency Act due to take effect on January1,2024.
2. Electronic filing of forms, particularly the information returns due in January,2024 and how to obtain an exemption. No 1099 and no deduction.
3. Disaster relief postponements. Knowing the difference between a postponement and an extension of time to file and pay.
4. HR 3566 and the pending extension safe harbor.
5. Reminder about guidance on the various state rebates or refunds and differences between the various states.
6. Tax exempt organizations and how they spend their funds, particularly for political reasons or political support.
7. What should a practitioner do if they discover a data breach?
8. How to determine if your client is really conducting a trade or business activity.  
9. Now is the time to begin the schedules of determining at-risk basis for partners, S shareholders and LLC members. Watching out for year-end distributions.
10. Numerous new provisions regarding distributions from retirement plans effective in 2024.
11.  FinCEN regarding payroll tax evasion in the construction sector.
12. A few comments concerning AI as time permits.
13. More as time permits.