• Inflation adjustments
• Tax Cuts and Jobs Act provisions sunset
• Moore v. United States and Loper Bright v. Raimondo
• Section 17 4 research and experimental expenditures
• Beneficial ownership information reporting
• New and updated tax credits
• SECURE 2.0 required minimum distributions
• Digital asset reporting
• Conservation easements
• International tax final regulations
• Generation-skipping transfer tax
• U.S. Tax Court cases
Learning Objectives
When you complete this course, you will be able to: • Identify the correct 2024 rate tables and standard deduction applicable to filers.
• Identify the impact of consequential U.S. Supreme Court rulings.
• Identify clarifications made to the Section 17 4 research and experimental expenditures regulations.
• Recognize updates to retirement plans in 2024 that affect employers.
• Recognize updates to required minimum distribution requirements.
• Recognize the impact of recent tax cases on pass-through entities.
• Recognize recently released international tax guidance relevant to corporations.
• Recognize updates to the generation-skipping transfer tax.
Major Topics
• Inflation adjustments
• Tax Cuts and Jobs Act provisions sunset
• Moore v. United States and Loper Bright v. Raimondo
• Section 17 4 research and experimental expenditures
• Beneficial ownership information reporting
• New and updated tax credits
• SECURE 2.0 required minimum distributions
• Digital asset reporting
• Conservation easements
• International tax final regulations
• Generation-skipping transfer tax
• U.S. Tax Court cases