Events Search
  Summary & Check Out (0)

Special Tax Topics with Ed Zollars: Individual Developments Beyond OBBBA's Text (D0-E2509234)

2:38:38 Minutes
On demand - Video

On Demand - Video

OVERVIEW

If you missed the NJCPA’s Special Tax Topics with Ed Zollars: Individual Developments Beyond OBBBA's Text, you can watch a replay. The content is accurate as of the original date presented, 9/5/25. There is no CPE for this on-demand replay.

DESIGNED FOR

CPAs in public practice and industry who advise individuals and closely held businesses on tax matters

BENEFITS

  • Gain essential insights into complex areas of tax law in order to effectively advise clients or your company on current compliance and planning strategies.
  • Enhance your understanding of critical developments that have emerged over the past year.

HIGHLIGHTS

Key items covered in this session include:
  • The criteria for deducting theft losses under IRC Section 165 for victims of various scams, including the tax consequences of IRA distributions
  • The Third Circuit ruling in Murrin v. Commissioner on the indefinite assessment period for fraudulent returns, specifically when fraud is committed by a tax preparer
  • The deductibility of in vitro fertilization (IVF) and surrogacy expenses under IRC Section 213, distinguishing between deductible and non-deductible costs
  • The Tax Court's analysis of portability election pitfalls and strict deceased spousal unused exclusion (DSUE) requirements, as illustrated in Estate of Rowland
  • The Second Circuit’s decision on state charitable tax credit programs and their impact on federal deductibility under IRC § 170 following the overturning of Chevron deference
  • Recent IRS guidance regarding new PIN reporting requirements for energy credits (§ 25C and § 25D) and the accelerated termination of various energy credits under OBBBA

COURSE LEVEL

Basic

INSTRUCTOR

Edward Zollars

Edward K. Zollars, CPA
(4.8)

Tax and Technology Partner

Thomas Zollars & Lynch, Ltd.

Read bio

PRICING

$0.00 - Member

$39.00 - Nonmember

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

COURSE DEVELOPER

NJCPA Education Foundation, Inc.

AREAS OF INTEREST

Related events

On Demand
Featured
Tax Series with Ed Zollars: Scam Loss Deductions Under IRC Section 165: Did Your Client Fall for a Preferred Fraud Under the Law?
October 1, 2025
CPAxPACK: Tax Pro's Guide: Essential Courses for Tax Mastery
October 1, 2025
CPAxPACK: The Ultimate IRS Guide: Forms and Collections
October 1, 2025
Technical Individual Practice Issues and Tax Forms for Experienced Practitioners
FIRST
    LAST

      Related content

      news image
      NEWS

      IRS Reduces PTIN Fees

       September 30, 2025 Source: Internal Revenue Service
      article image
      ARTICLE

      No Horsing Around: Business and Tax Planning for the Thoroughbred Industry

       September 25, 2025
      news image
      NEWS

      IRS to Phase Out Paper Tax Refund Checks

       September 23, 2025 Source: IRS
      article image
      ARTICLE

      FAQs on Meals and Entertainment Deductions

       September 19, 2025 Source: AICPA
      Related Pages: Federal & International Tax Knowledge Hub | NJCPA Tax Events