Vital Year End Tax, Business and Estate Law Strategy Forum

On December 9th, Frederich Liechti and J. Bradford Barlow, Jr. will present a CLE on the following topics:

2021 Year End Tax Issues

IRS Updates – Litigation and Enforcement
1. Fraud Enforcement – Civil Vs Criminal
2. Captive Insurance – Business Expense or Scheme?
3. Conservative Easements – Syndicated/Promoted
4. Cryptocurrency Enforcement – John Doe Summons to Identify Taxpayers
5. High Income Non-Filers
6. Partnership Tax Audits – 2015 Bipartisan Budget Act replaced TEFRA
7. Foreign Penalties – FBAR
8. Collection Procedures – Passport Revocation

Retirement Issues
1. Beneficiary Distribution Rules
2. Roth IRAs vs 401 K Plan Roth Deferrals
3. Defined Benefit Plan

Trust Tax Issues
1. Three Types of Trust – Revocable, Irrevocable and Intentionally Defective Grantor Trusts
2. Income Tax vs Estate/Inheritance Issues
3. Retirement Beneficiary Trusts

IRS Ethical Issues
1. Circular 230
2. New IRS Identification Program

Individual, Corporate, Partnership, Trust, and Estate Updates

The CLE is worth 2 Substantive and 1 Ethics CLE credits. If you wish to attend, please contact Lori Hagen at hagenl@duq.edu to register.