August 19, 2022


4 Total CPE Credits


Surgent's Individual Tax Planning Ideas

  • Instructor

    Michael Frost

Learning Objectives

  • Identify areas where individual taxpayers are not taking full advantage of the Code
  • Know the directions in which taxes are changing or are likely to change and how that affects planning

Major Topics

  • The SECURE Act, including IRA and RMD changes, reviewing beneficiaries, and discussing strategies to mitigate the elimination of the stretch IRA
  • Overview of major CARES Act and ARPA changes related to individual taxpayers
  • Overview of new COVID-19 legislation provisions impacting partners, S corporations, and sole proprietorships, including PPP loans, the ERTC, FFCRA credits, and payroll tax deferral
  • Review of pertinent changes from tax reform
  • Reading a tax return for developing client-specific tax strategies
  • Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future
  • Compensation and fringe benefit issues
  • Identify clients with net investment income tax problems and the potential ways to reduce or eliminate them
  • All in the family: Tax tactics for spouses, children, and parents
  • Understanding the environment: what's new, what's expired or expiring, and what's likely to change

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate

Intended Audience

All practitioners involved in tax planning for individuals who need to go beyond basic tax and financial planning techniques



This event has ended.