Course Details


Course Name: Tax Planning for Alimony
CPE Credits: 2
IRS Credits: 2
Type: Online/Video
Exam: Passing grade (70%)
Price: $30


Description:
This 2 credit hour CPE Course focuses on changes for the tax treatment of alimony arrangements. This video self-study course will cover topics such as deductions, what constitutes alimony, frontloading and recapture, and IRA contributions. This course will address these issues based on the new Tax Cuts and Jobs Act (TCJA) laws passed in late 2017.


Topics:
Introduction
Sections 215 and 71
Case study: Deductions
What is alimony?
Code section 71(c) and allocations
Contingencies
Section 71(f), frontloading, and recapture
IRA contributions







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