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Wednesday, February 5, 2020 Live Replay

Hot Topics: SECURE Act and New Jersey Pass-Through Act – What Do These Changes Mean to You? (Replay) (E2002214)

10:00 AM - 11:40 AM EST

Registration: 9:45 AM EST

Webcast


2 CPE Credits in TX

OVERVIEW

The Setting Every Community Up for Retirement Enhancement (SECURE) Act contains major changes to IRAs and employer-based retirement plans. The New Jersey Pass-Through Business Alternative Income Tax Act, just signed on January 13, also impacts how S corporations, partnerships, LLCs and their owners are taxed in New Jersey.

DESIGNED FOR

Every tax professional who deals with required minimum distributions, estate planning, preparing 2019 tax returns and those who deal with pass-through entity tax planning challenges.

BENEFITS

After taking this program, you will be better suited to help your clients with retirement planning as well as pass-through business owners who have been struggling with SALT deduction limitations.

HIGHLIGHTS

Discuss significant changes, such as:

  • Elimination of the 10-year rule
  • Extender legislation
  • Changes to the Affordable Care Act
  • New Jersey taxation changes at the entity level versus the personal income tax level
  • How to reduce the negative impact of the federal SALT deduction cap

COURSE LEVEL

Update

PREREQUISITES

None

INSTRUCTORS

James Evans

James B. Evans, CPA, J.D., LL.M.

Attorney

Kulzer & DiPadova, P.A.

Jim is a shareholder at Kulzer & DiPadova, P.A. He is admitted to practice before the United States Tax Court, is a member of the Bar of the State of New Jersey, and is a member of the Camden County Bar Association, the New Jersey Bar Association and the American Bar Association. Jim is a member of the tax sections of the NJBA and the ABA. In addition, he is a former president of the NJCPA, and has served as chairperson of the State Taxation Interest Group. He is a past president of the Southwest Jersey Chapter Board of Directors. Jim is also a member of the American Institute of Certified Public Accountants (AICPA) and serves on AICPA Council, its governing body. He is also a member of the New Jersey Tax and Fiscal Policy Commission and chaired the New Jersey Corporation Business Tax Review Commission.

Glenn Henkel

Glenn A. Henkel, CPA, J.D., LL.M.

Attorney

Kulzer & DiPadova, P.A.

Glenn is a shareholder of Kulzer & DiPadova, PA, specializing in complex estate planning; tax-exempt organizations; and probate, trust and estate law. He is admitted to practice before the United States Tax Court and is a member of the Bars of the State of New Jersey and the Commonwealth of Pennsylvania. Glenn is the author of publications for the New Jersey Institute for Continuing Legal Education. In 2009, he was awarded the Alfred C. Clapp Award for Excellence in Continuing Legal Education from the NJICLE. He is a fellow of the American College of Trust and Estate Counsel; past chair of the Real Property, Trust and Estate Law Section; and an officer of the Taxation Section of the New Jersey State Bar Association. He is also a member of the American Bar Association, the New Jersey Bar Association and the Camden County Bar Association. He was a trustee and co-chair of the Probate and Trust Committee of the Camden County Bar Association. He is a past president of the Trust Counselors Network and of the Estate and Financial Planning Council of Southern New Jersey. He is a member of the NJCPA, a past president of its Southwest Chapter, and a member of the American Institute of Certified Public Accountants (AICPA). He was named one of the 100 Top Super Lawyers in New Jersey and Best Lawyers in America.

Joseph Kempter

Joseph M. Kempter, CPA, J.D., LL.M.

Attorney

Kulzer & DiPadova, P.A.

Mr. Kempter is a shareholder with the firm and is a graduate of Widener University School of Law. He has earned his LL.M. in Taxation at Villanova University.

Mr. Kempter is a member of the Bars of the State of New Jersey and Commonwealth of Pennsylvania and is admitted to practice before the United States Tax Court and U.S. District Court for the District of New Jersey. Mr. Kempter is a member of the American Bar Association, the New Jersey Bar Association and the Camden County Bar Association.

In addition to being an attorney, Mr. Kempter is also a Certified Public Accountant in the Commonwealth of Pennsylvania and the State of New Jersey.

He is a member of the Society of Financial Service Professionals where he serves on the board and is a Past President of the South Jersey Chapter. He is a member of the New Jersey Society of Certified Public Accountants where he served on the board and is a Past President of the Southwest Jersey Chapter. He is also a member of the Estate and Financial Planning Council of Southern New Jersey where he served on the board and is a Past President.

Mr. Kempter’s particular areas of expertise include employee benefits, estate planning, estate administration and tax-exempt organizations.

PRICING

$49.00 - Member

$74.00 - Nonmember

$0.00 - Pass Holder

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