Speaker: David De Jong, CPA, LL.M, ABV, CVA – Stein Sperling

The session will focus on current developments affecting both return preparation and the advice provided to clients in federal tax matters. Changes in the law, new regulations and recent cases and rulings will be discussed whether affecting individuals, retirement and estate planning, business or procedure.

*There was a delay in the arrival of Mr. De Jong – Mr. Alan Katz, and Jeremy Bendler held an hour long session on Firm Resiliency in Turbulent Times

Speaker: Richard Chisholm, JD, CPA – WardChisholm, P.C.

This session will be a practical review of Code Section 199A. It will include a discussion of the Treasury Regulations, other Treasury pronouncements, and practitioner experiences arising from the 2018 filing season.

Speakers: Tom Nice, CPA and Dan King, CPA – CohnReznick

Internal Revenue Code Section 163(j), enacted by the Tax Cuts and Jobs Act of 2017, potentially limits the amount of deductible interest expense by businesses. Proposed regulations were issued in November 2018 which provide guidance in the implementation of the rules. We will provide an overview of the proposed regulations and we will also discuss the special considerations for the real estate industry.

Speaker: Stewart Schabes, JD, LL.M – Baker Donelson

The multi-year IRS Modernization Plan includes dozens of initiatives to improve how the agency interacts with taxpayers and the tax community while continuing to strengthen cybersecurity protections and information technology systems. The initiatives, including those underway and others, will enhance taxpayer service and enforcement activities over the next several years.

Speaker: Jeffrey Martin – Grant Thornton LLP

The Tax Cuts and Jobs Act made significant changes to the taxation of fringe benefits, many of which affect the employers who provide those benefits and their ability to deduct the expenses associated with those benefits. We will discuss the changes that affect an employer’s deduction for meals and entertainment, qualified transportation fringe (including parking) and commuting expenses. We will also discuss the changes to employee moving expense reimbursements and other fringe benefits.

Speaker: Mary O’Byrne, Esq. – O’Byrne Law LLC

Planning for people with disabilities calls for coordination among individuals, families and professionals.  This session will focus on the touch many changes at the state and federal levels regarding special needs trusts, taxes and benefits eligibility that will affect your clients and their planning strategies.

Speaker: Mark Vulcan, Esq., CPA – Maryland Dept. of Commerce

Maryland tax credits are available for a variety of businesses. Some are industry based, others are tied to a geographic location, activity, to job creation or a combination of factors, The tax credit may be realized as a refundable state income tax credit, a property tax credit, on qualified expenses such as acquisition, construction, furnishing and equipping a new location, and more.

Speaker: Jordon Rosen, CPA, MST, AEP – Belfint, Lyons, Shuman

This session will emphasize the continued need for planning for our clients with estates under the $11.4 million exclusion amount. We will cover both upfront planning techniques as well as post-mortem planning and elections for the decedent’s final income tax return, fiduciary and administrative elections including portability and elections available when the estate has an ownership interest in a partnership or S corporation.

Speaker: Daraius Irani, Ph.D. – Towson University

This presentation will explore the national, regional and state economic trends impacting Maryland’s economy. From these trends, an economic forecast for the state of Maryland will be presented.