Texas CPA. 65th Annual. Tax Institute. November 15 16, Crowne Plaza Dallas Near Galleria Addison Addison

Transcription

1 65th Annual Texas CPA Tax Institute November 15 16, 2018 Crowne Plaza Near Galleria Addison Addison Omni Hotel at the Colonnade 20% Discount for Early Bird Registrations! Details Inside!

2 65th Annual Texas CPA Tax Institute November 15 16, 2018 Crowne Plaza Near Galleria Addison Addison Omni Hotel at the Colonnade Follow Us On: #TXCPE2018 Program #: TI01 - Addison TI02 - TSCPA Registered : # 260 Date: November 15 16, 2018 Times: 8 a.m. 4:15 p.m. both days Registration opens at 7 a.m. Fees: $410 Early Bird TSCPA Member $595 Early Bird Nonmember $460 TSCPA Member $645 Nonmember Early Bird Discount Register by November 1, 2018 to receive Early Bird Registration rates. TSCPA is not responsible for checks or registrations delayed or lost in the mail. MCLE Credit: 15 CLE hours Hotels: ADDISON - TI01 Crowne Plaza Near Galleria Addison Midway Road Addison, TX Room Rate: $149 single/double plus applicable taxes. Hotel Cut-off Date: November 1, 2018 or when block fills. Call for hotel reservations and reference block code CPE. Hotel Parking Rates: Daily self-parking is complimentary to conference attendees. Contact hotel for additional parking information. Parking prices are subject to change and are not included as part of the registration fee. Credits: 18 CPE hours. CPE hours are based on actual attendance. 20% Discount: Register the first TSCPA member from a firm or company at full price, all other TSCPA members from the same firm or company receive a 20% discount on their registrations. To qualify for the discounts, registrations must be submitted together via phone or fax. Handouts: Handouts will be available beginning November 12, On November 12, 2018, TSCPA will send an that contains the link to the handout website. Cancellation Fee: Cancellations received less than five business days prior to the conference start date are subject to a $50 cancellation fee. Substitutions will be allowed until the start time of the program at no charge by calling or NO SHOWS WILL FORFEIT THE ENTIRE REGISTRATION FEE. SAN ANTONIO - TI02 The Omni Hotel at the Colonnade 9821 Colonnade Boulevard, TX Room Rate: $127 single/double plus applicable taxes. Hotel Cut-off Date: October 31, 2018 or when block fills. Call 800-THE-OMNI for hotel reservations and reference TSCPA Tax Institute room block. Hotel Parking Rates: Daily self-parking is complimentary to conference attendees. Contact hotel for additional parking information. Parking prices are subject to change and are not included as part of the registration fee. Special Thanks to Our s: Exclusive Premier Conference Partner Platinum Gold s Silver Bronze

3 3:15 p.m. 2 p.m. 1 p.m. 11:45 a.m. 10:45 a.m. 8 a.m. ADDISON - DAY 1 Individual Tax Changes with the 2018 Tax Reform Duncan Campbell, CPA, Partner/Howard, LLP/ Review the Tax Reform Act of 2018 and how it relates to individuals. Learn the new tax rates, changes to standard deduction, kiddie taxes, and new limitation on Excel Business Loss. Some New and Enhanced Opportunities to Use Estate Planning to Save Income Tax and Transfer Tax (Estate, Gift & GST) After the TCJA (2017 Tax Law) Leonard Weiner, JD, CPA, MBA, AEP /Manager/Leonard Weiner Law PLLC/Houston Discuss opportunities to save income and transfer taxes, how and why most clients should update their estate planning to save, and how eligible clients may use estate planning to increase wealth and after-tax investment return using a trust that permits tax-free compounding of retained income. 10:30 a.m. BREAK Tax Maneuvers to Maximize the Value of the Qualified Business Income Deduction Lori Morales, CPA/Partner/Calvetti Ferguson/Houston The 2017 Tax Act created an entirely new type of tax deduction for individuals and trusts commonly called the Qualified Business Income Deduction. Using case studies, we will explore how to best take advantage of the new opportunities and issues this created to maximize tax savings. LUNCH PRESENTATION: You Mean People Can Go to Jail for That? Trust Fund Recovery Penalty Investigation David Gair/Tax Law Partner/Gray Reed & McGraw/ Tom Rhodus/Tax Law Partner/Gray Reed & McGraw/ When businesses fail to pay employment taxes, responsible persons may face criminal and civil penalties and become an IRS target. This session will provide advice on how to assist clients with avoiding these traps. Professional Issues Update Jim Oliver, CPA/PFS, CFP, CGMA/Tax Partner, High Net Worth/ Calvetti Ferguson/ The most important CPA issue in the 2019 Texas legislative session will be the Sunset Review of the State Board of Public Accountancy. We ll look at the potential issues and likely changes, the processes and what it means for the future of Texas CPAs. Additionally, we will review the November election results and examine how politics both in and Washington, D.C. may impact our profession. Behavioral Retirement Planning Brandon L. Chase, CFP, CDFA /First Vice President, Investments/ Beacon Hill Wealth Services of Raymond James*/Fort Worth What impact does an investor s behavior have on his/her success (or lack of) in retirement? The answer may surprise you to find out just how significant a role it plays. Brandon Chase will guide you through the psychology of investing and how being aware of behavioral tendencies can improve the quality of one s retirement plan*. What Every CPA Needs to Know About the New Partnership Audit Rules David Gair/Tax Law Partner/Gray Reed & McGraw/ Learn the major provisions of new rules and the timeline for basic action steps for partnerships and partners, elections that need to be made and the effect of such elections. Identify issues to minimize risk and exposure in an IRS exam. 8 a.m. 10:15 a.m. 11:30 a.m. 12:45 p.m. 1:45 p.m. 3:15 p.m. ADDISON - DAY 2 Legislative and Judicial Updates for Entities, Including Partnerships and Corporations Stanley L. Blend, JD, LLM/Of Counsel/Clark Hill Strasburger/San Antonio Address important recently passed laws, recently issued regulations, and rulings and current case law affecting corporations and partnerships. 9 a.m. BREAK Choice of Entity After Tax Reform Brady J. Cox, JD/Attorney/Jackson Walker LLP/ William H. Hornberger, CPA, JD/Partner/Jackson Walker LLP/ Discuss choice of entity considerations after the Tax Cuts and Jobs Act of 2017 and recent guidance issued by the IRS, including an update on developments since the Act was passed in December Hear issues that affect CPAs and their clients specifically, the impact of the Act s corporate and pass-through tax changes. Blockchain and Cryptocurrency: The Technology and Reporting Issues Jason B. Freeman, JD, CPA/Managing Member/Freeman Law, PLLC/ Frisco Gain a user-friendly overview of blockchain technology and cryptocurrencies. Learn how the technology impacts accountants and their clients, as well as important tax and other regulatory issues. LUNCH PRESENTATION: Spotting and Avoiding Scams Against Businesses Erin Dufner/Chief Marketing Officer/Better Business Bureau serving the Heart of Texas/ Learn the most common scams targeting small businesses, how to identify them and how to avoid them. Hear ideas from the BBB on how financial services professionals may be able to help small businesses that fall victim to scams. International Tax Reform Sebastien N. Chain, JD, LLM/Shareholder/Chamberlain Hrdlicka White Williams & Aughtry P.C./Houston Arturo Machado, CPA/Shareholder/Sol Schwartz & Associates, P.C./ Discuss recent changes to international tax provisions of the IRC under the Tax Cuts and Jobs Act and some potential planning opportunities. Overview of Significant Recent and Pending Texas Sales and Use Tax and Franchise Tax Cases David E. Colmenero, JD, LLM, CPA/Partner/Meadows, Collier, Reed, Cousins, Crouch & Ungerman, LLP/ Ray Langenberg/Special Counsel for Tax Litigation/Texas Comptroller of Public Accounts/ Discuss recent and pending significant Texas sales and use tax and franchise tax cases as well as the impact on Texas taxpayers. Presenters come from both sides of the issue. RS Update William (Trey) R. Cousins, III/Of Counsel/Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P./ Hear updates on the trends and climate for IRS examinations. * Raymond James & Associates, Inc., Member New York Stock Exchange/SIPC

4 8 a.m. 10:15 a.m. 11:30 a.m. 12:45 p.m. 1:45 p.m. 3:15 p.m. SAN ANTONIO - DAY 1 Legislative and Judicial Updates for Entities, Including Partnerships and Corporations Stanley L. Blend, JD, LLM/Of Counsel/Clark Hill Strasburger/San Antonio Address important recently passed laws, recently issued regulations, and rulings and current case law affecting corporations and partnerships. 9 a.m. BREAK Choice of Entity After Tax Reform Brady J. Cox, JD/Attorney/Jackson Walker LLP/ William H. Hornberger, CPA, JD/Partner/Jackson Walker LLP/ Discuss choice of entity considerations after the Tax Cuts and Jobs Act of 2017 and recent guidance issued by the IRS, including an update on developments since the Act was passed in December Hear issues that affect CPAs and their clients specifically, the impact of the Act s corporate and pass-through tax changes. Blockchain and Cryptocurrency: The Technology and Reporting Issues Jason B. Freeman, JD, CPA/Managing Member/Freeman Law, PLLC/ Frisco Gain a user-friendly overview of blockchain technology and cryptocurrencies. Learn how the technology impacts accountants and their clients, as well as important tax and other regulatory issues. LUNCH PRESENTATION: Spotting and Avoiding Scams Against Businesses Erin Dufner/Chief Marketing Officer/Better Business Bureau serving the Heart of Texas/ Learn the most common scams targeting small businesses, how to identify them and how to avoid them. Hear ideas from the BBB on how financial services professionals may be able to help small businesses that fall victim to scams. International Tax Reform Sebastien N. Chain, JD, LLM/Shareholder/Chamberlain Hrdlicka White Williams & Aughtry P.C./Houston Arturo Machado, CPA/Shareholder/Sol Schwartz & Associates, P.C./ Discuss recent changes to international tax provisions of the IRC under the Tax Cuts and Jobs Act and some potential planning opportunities. Overview of Significant Recent and Pending Texas Sales and Use Tax and Franchise Tax Cases David E. Colmenero, JD, LLM, CPA/Partner/Meadows, Collier, Reed, Cousins, Crouch & Ungerman, LLP/ Ray Langenberg/Special Counsel for Tax Litigation/Texas Comptroller of Public Accounts/ Discuss recent and pending significant Texas sales and use tax and franchise tax cases as well as the impact on Texas taxpayers. Presenters come from both sides of the issue. RS Update William (Trey) R. Cousins, III/Of Counsel/Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P./ Hear updates on the trends and climate for IRS examinations. * Raymond James & Associates, Inc., Member New York Stock Exchange/SIPC 8 a.m. 10:45 a.m. 11:45 a.m. 1 p.m. 2 p.m. 3:15 p.m. SAN ANTONIO - DAY 2 Individual Tax Changes with the 2018 Tax Reform Duncan Campbell, CPA, Partner/Howard, LLP/ Review the Tax Reform Act of 2018 and how it relates to individuals. Learn the new tax rates, changes to standard deduction, kiddie taxes, and new limitation on Excel Business Loss. Some New and Enhanced Opportunities to Use Estate Planning to Save Income Tax and Transfer Tax (Estate, Gift & GST) After the TCJA (2017 Tax Law) Leonard Weiner, JD, CPA, MBA, AEP /Manager/Leonard Weiner Law PLLC/Houston Discuss opportunities to save income and transfer taxes, how and why most clients should update their estate planning to save, and how eligible clients may use estate planning to increase wealth and after-tax investment return using a trust that permits tax-free compounding of retained income. 10:30 a.m. BREAK Tax Maneuvers to Maximize the Value of the Qualified Business Income Deduction Eric Teachout/Tax Senior Manager/Calvetti Ferguson/ The 2017 Tax Act created an entirely new type of tax deduction for individuals and trusts commonly called the Qualified Business Income Deduction. Using case studies, we will explore how to best take advantage of the new opportunities and issues this created to maximize tax savings. LUNCH PRESENTATION: You Mean People Can Go to Jail for That? Trust Fund Recovery Penalty Investigation David Gair/Tax Law Partner/Gray Reed & McGraw/ Tom Rhodus/Tax Law Partner/Gray Reed & McGraw/ When businesses fail to pay employment taxes, responsible persons may face criminal and civil penalties and become an IRS target. This session will provide advice on how to assist clients with avoiding these traps. Professional Issues Update Jim Oliver, CPA/PFS, CFP, CGMA/Tax Partner, High Net Worth/ Calvetti Ferguson/ The most important CPA issue in the 2019 Texas legislative session will be the Sunset Review of the State Board of Public Accountancy. We ll look at the potential issues and likely changes, the processes and what it means for the future of Texas CPAs. Additionally, we will review the November election results and examine how politics both in and Washington, D.C. may impact our profession. Behavioral Retirement Planning Brandon L. Chase, CFP, CDFA /First Vice President, Investments/ Beacon Hill Wealth Services of Raymond James*/Fort Worth What impact does an investor s behavior have on his/her success (or lack of) in retirement? The answer may surprise you to find out just how significant a role it plays. Brandon Chase will guide you through the psychology of investing and how being aware of behavioral tendencies can improve the quality of one s retirement plan *. What Every CPA Needs to Know About the New Partnership Audit Rules David Gair/Tax Law Partner/Gray Reed & McGraw/ Learn the major provisions of new rules and the timeline for basic action steps for partnerships and partners, elections that need to be made and the effect of such elections. Identify issues to minimize risk and exposure in an IRS exam.

5 2018 Texas CPA Tax Institute - TI01 and TI02 COMPANY AND CONTACT INFORMATION: Name: Member #: Company/Firm: Address: City: State: Zip: Phone: c I have special needs under the Americans with Disabilities Act and/or Food Restrictions REGISTRATION OPTIONS: c TI01 - Addison c TI02-20% Discount: First TSCPA member pays full price, all other additional TSCPA members from the same company/firm receive a 20% discount c $410 Early Bird TSCPA Member on their registrations. To qualify for 20% discount, registrations must be submitted together via phone or fax. c $595 Early Bird Nonmember c $460 TSCPA Member c $645 Nonmember Early Bird Rates effective through November 1, 2018 METHOD OF PAYMENT: Credit Card #: Name as it Appears on the Credit Card: Cardholder Signature: Check #: Exp. Date: Check Amount: Additional conference and cancellation policy information located at HOW TO REGISTER: u Register online at w Fax credit card registrations to: or v Mail your check and registration form to: TSCPA CPE Foundation, Inc Parkway, Suite 700, TX Make check payable to: TSCPA CPE Foundation, Inc. x Phone your registration in to: or

6 Texas Society of Certified Public Accountants CPE Foundation, Inc Parkway, Suite 700 TX Non-Profit Organization U.S. POSTAGE PAID, TX Permit 195 EARLY BIRD DISCOUNTS AVAILABLE BEFORE NOVEMBER 1! NEW! 20% DISCOUNT AVAILABLE. DETAILS INSIDE. 65th Annual Texas CPA Tax Institute Committee Woody Mathews, Jr., CPA -Chair Calvetti Ferguson Fort Worth Chip Adami, Jr., CPA Adami Lindsey & Co LLP Sherman Megan Allen, CPA Wood Johnson Heath PC Duncan Campbell, Jr., CPA Howard LLP Robin Christian, CPA Fort Worth Carol Collinsworth, CPA Brownsville David Colmenero, CPA Meadows Collier Reed Cousins Crouch & Ungerman LLP Steve Deel, CPA RGP Miriam Gratvol, CPA PricewaterhouseCoopers LLP Houston Perry Heath, CPA Wood Johnson Heath PC Anthony Jones, CPA Howard LLP Elaine Kovner, CPA Kruppa Nelson & Kovner PLLC Glynda McClure, CPA Parr & Associates Par Forrest McGlothlin, CPA Vol Forrest McGlothlin CPA New Braunfels Nathan Reneau, CPA Nathan L. Reneau, Attorney at Law New Braunfels Ken Sibley, CPA Calvetti Ferguson Joyce Smith, CPA Burnet David Stanush, CPA Strasburger & Price, LLP Kelli Todd, CPA Martens, Todd, Leonard & Ahrich Duke Troxell, CPA Fort Worth Richard Trubitt, CPA Lane Gorman Trubitt LLC Don Turnbow, CPA Donald C Turnbow CPA Lenny Weiner, CPA Weiner and McCulloch, PLLC Houston Bette Williams, CPA Bette Williams CPA Carrie Elder, CMP TSCPA CPE Foundation, Inc. Special Thanks to Our s: Exclusive Premier Conference Partner Platinum Gold s Silver Bronze Follow Us On: #TXCPE2018