2025 Mid – Year Tax Update: Planning for Individuals

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Instructor

Art
Werner

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Art Werner, J.D., M.S.

Bio

Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.

In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.

Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.

Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.

The new administration has proposed significant tax policy changes that may impact individual taxpayers and financial planning strategies. This course provides tax practitioners with essential updates on recent legislation, regulatory changes, and potential future reforms. Participants will explore the implications of proposed tax cuts, adjustments to Social Security and retirement taxation, and potential modifications to deductions and credits. The course also examines ongoing discussions about IRS restructuring and the expansion of tax incentives for American businesses and families.

With a focus on practical strategies, this course equips tax professionals with the tools to help clients prepare for these changes before year-end. Whether addressing Form 1040 issues, capital gains planning, or income and estate tax considerations, participants will gain insights to help clients make informed decisions.

*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 kori.herrera@acpen.com

Learning Objectives

Analyze the major changes to the Internal Revenue Code due to recent legislation.
Develop tax planning strategies in response to new legislative changes.
Update client financial, estate, and retirement plans based on new tax rules.
Evaluate potential tax changes under the new administration and their implications.
Identify key issues related to Form 1040 filings, including status, deduction, and credit updates.
Advise clients on capital gains, Social Security, and compensation/fringe benefits planning.

Major Topics

Legislative changes affecting individual tax planning
Income, deduction, and credit planning strategies
Form 1040 issues: divorce, death of a taxpayer, and status updates
Compensation, fringe benefits, and Social Security updates
Foreign reporting, resident alien, and cryptocurrency tax matters
Capital gains, Kiddie Tax, and related deductions

CPE Credits Available

4 CPE

4: Taxes

Things to Know About This Course

Course Level

Update

Professional Area of Focus

Taxes

Advanced Preparation

None

Intended Audience

CPAs, EAs, attorneys, financial planners, insurance agents, and bankers

Provider

ACPEN