The Big Beautiful Bill: Tax Reform 2025 and What's Ahead
OL1511 | On Demand Course | Update | Self-Study
Description
The "Big Beautiful Bill" is the most significant tax law package since the TCJA, and it's now law. With dozens of TCJA provisions made permanent and plenty of new rules introduced, this session is packed with critical content for tax professionals. You'll walk away understanding what's changed, what's new, and what to prepare for across individual, business, and estate taxation.
Art Werner breaks down key topics like bonus depreciation, enhanced 199A deductions, Trump accounts, SALT cap changes, estate planning, charitable limits, 1099-K thresholds, and much more. He'll also examine areas with future sunsets, business incentives, and international tax provisions that could impact clients at all income levels.
Credits
| Number of Credits | Type of Credits |
|---|---|
| 4.00 | Taxes |
Highlights
- Extension of individual TCJA provisions
- Expansion of IRC Section 199A
- Bonus depreciation and Section 179 updates
- Changes to the standard deduction and personal exemptions
- Child tax credit revisions
- Business interest deduction limits
- Estate and gift tax thresholds
- International tax changes and foreign surtax provisions
- Creation of Trump Accounts and expansion of 529 plans
- 1099 reporting threshold changes and other administrative updates
Objectives
- At the end of this course, you will be able to:
- Identify the major tax provisions included in The One Big Beautiful Bill Act
- Analyze Changes to the Internal Revenue Code.
- Determine how the bill affects individual tax planning strategies
- Evaluate the impact of the bill on pass-through business taxation
- Analyze changes to corporate and international tax rules
- Interpret estate and gift tax modifications under the legislation
- Recognize changes to depreciation and expensing rules
- Assess the tax planning implications for clients affected by international provisions
- Explain the impact of the legislation on 529 plans and new Trump accounts
Notes
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Prices
- Member (Early Bird)
- $159.00
- Non-Member (Early Bird)
- $219.00
- Member
- $159.00
- Non-Member
- $219.00
Instructors
Arthur J. Werner, JD, MS
Art Werner 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 a former 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 more than 3000 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.
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