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Sidney Kass and Barbara Weltman
Together, the Jobs and Growth Tax Relief Reconciliation Act of 2003 and the Tax Increase Prevention and Reconciliation Act of 2005 have cut the tax rate on dividends and long-term capital gains.
As a result, millions of returns are affected by the more favorable treatment of dividends and by the cut in the capital gains rates. Changes in the tax rates on dividends and capital gains, as well as a drop in the tax brackets above the 15% rate, requires investors to re-examine certain investment strategies in order to take advantage of the new tax breaks.
In addition, the Pension Protection Act of 2006 made sweeping changes to strengthen pension plans and help virtually all taxpayers save and invest more for retirement. This course will review strategies for using recent tax law changes to your clients' best advantage.
Topics covered include:
- Holding periods for purposes of the capital gain rate
- Timing rules
- Dividends
- Deductibility of investment interest
- Municipal bonds
- Investment holdings
- How the Pension Protection Act of 2006 Affects Savers and Investors
- Year-end investment strategies
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Course Details
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Price: $30.00
Field of Study: Taxes
Prerequisites: Basic knowledge of individual income taxation
Level: Update
CTEC course number: 1075-CE-5158
Course was last updated on: 10/18/07
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Library:
Technical Requirements:
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| Credit Available For: |
Units |
| CPE |
2 CPE |
| QAS |
2 CPE |
| CFP® (Accepted by the CFP Board) |
2 CPE |
| Enrolled Agent (Accepted by the IRS) |
2 CPE |
| CTEC Federal |
2 CE |
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Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.
Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.
CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.
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