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  • 6th Annual IRS-SJSU Small Business Tax Institute--Agenda

 

6th Annual IRS-SJSU Small Business Tax Institute

Wednesday, May 23, 2018
8:00 am - 4:30 pm

Biltmore Hotel, Santa Clara

Successfully Navigating the TCJA for Small Business Clients

Click here to register 

Time

Topic

Presenters

8:00 - 8:20

Breakfast and Networking Registration

 

8:20 – 8:30

Welcome

  • Vivienne Antal, IRS Stakeholder Liaison SB/SE
  • Gerry Kelly-Brenner, IRS Stakeholder Liaison SB/SE
  • Annette Nellen, SJSU

8:30 - 10:10

A New Due Diligence Checklist - Let's Not Overlook Any New Tax Rules
An overview of all of the Tax Cuts and Jobs Act provisions relevant to small businesses including where new provisions modify operation of rules unchanged by the TCJA.

 

10:10 – 10:20

Break

 

10:20- noon

New Section 199A - The Qualified Business Income Deduction
Application to small businesses above and below the income thresholds that separate some simplicity and complexity; examples included.

 

Noon - 1:00

Lunch [provided] and Networking

 

1:00 - 1:50

TCJA Ethics - Changes to Penalty Provisions
Review and relevance to practice changes made to the percentage at Section 6662 when claiming the QBI deduction, and expanded due diligence of Section 6695(g).

 

1:50 - 2:40

 

New Thinking in Writing Off Business Assets
A review of TCJA changes to bonus depreciation, Section 179 expensing and auto depreciation of Section 280F. How to decide between bonus and expensing and the relevance of the de minimis safe harbor expensing election.

 

2:40 - 2:50

Break

 

2:50 - 3:40

New Favorable Methods for Small Business
How the method changes to Sections 448, 471 and 263A apply to small businesses and the relevance of the term "tax shelter" to these otherwise favorable rules. How to change a method of accounting under the TCJA changes.

 

3:40 - 4:30

Federal and California Choice of Entity Considerations
How do TCJA provisions affect choice of entity considerations for new and existing small businesses including relevance of California taxes.

 
 
 
  

SJSU Tax Conferences
The SJSU MST Program manages and co-sponsors three annual tax conferences. Our hallmark High Tech Tax Institute, started in 1988, is a two-day conference held each November. Speakers and attendees come from around the world. Leading edge topics relevant to high tech companies and their tax professionals are addressed by nationally and internationally recognized practitioners and government representatives who have practical experience of implementation. The learning and networking opportunities makes the annual TEI-SJSU High Tech Tax Institute an invaluable educational tax experience for accountants, attorneys, and corporate representatives who serve high technology businesses.

In addition to the HTTI, we offer the TEI-SJSU Tax Policy Conference and the IRS-SJSU Small Business Tax Institute. Agendas for upcoming programs, as well as materials from past programs are at this website.

 

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