Skip to main content
Live Webcast Replay

Business Losses: Going Backward and Forward


Total Credits: 2 including 2 Taxes - Technical

Average Rating:
   39
Categories:
ACPEN Industry Institute |  Tax |  IRS Approved
Faculty:
Doug Van Der Aa, CPA, JD
Course Levels:
Intermediate
Duration:
2 Hours
License:
Product Setting: Expires 30 day(s) after program date.

Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Description

The TCJA made turning business losses into tax refunds far more difficult.  The CARES Act suspended and modified many of these changes.  This course will address the revised rules for deducting business losses and discuss planning ideas and potential pitfalls. 

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Basic Course Information

Learning Objectives
  • Apply recent legislative developments and deducting business losses and amending returns
  • Identify planning ideas and potential pitfalls

Major Subjects
  • Recent legislative developments for deducting business losses
  • TCJA net operating losses rules of §461(l)
  • §163(j) Business Interest Expense
  • Limitations of deducting losses and basis
  • What is the “quickie” refund
  • Section 465: At-Risk amount
  • Section 469 Passive Activity Loss rules

Course Materials

Faculty

Doug Van Der Aa, CPA, JD's Profile

Doug Van Der Aa, CPA, JD Related Seminars and Products


Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.

Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.

Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.


Dates

Sat, Mar 09, 2024 - 02:00pm to 03:53pm MST
Tue, Mar 19, 2024 - 08:00am to 09:53am MDT
Fri, Mar 29, 2024 - 10:00am to 11:53am MDT
Wed, Apr 03, 2024 - 12:00pm to 01:53pm MDT
Sat, Apr 13, 2024 - 02:00pm to 03:53pm MDT
Mon, Apr 22, 2024 - 08:00am to 09:53am MDT

Additional Info

Basic Course Information

Advanced Preparation None
Course Developer

Van Der Aa Tax Ed, LLC


Designed For CPAs and members working in industry seeking a broader understanding of calculating and reporting business losses
Yellow Book No
Original Recording Date 05/01/2023
Prerequisites Basic working knowledge of business taxation
Date Added to Catalog 02/08/2023

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints.  anne.taylor@acpen.com, (972-377-8199).
Course Registration Requirements Online Registration
Instructional Delivery Method Group Internet Based
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Reviews

5
4
3
2
1

Overall:      4.7

Total Reviews: 39

Comments

Len M

"Very excellent speaker."

Jon D

"Good update of knowledge and rules"

Lori B

"Presenter made me chuckle a few times - sense of humor was funny."

Cathryn C

"Doug is an excellent presenter! Makes the topics interesting!"

Lynda M

"A fun course!"