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From: Tax Reform Update <george.uribe@elitaxation.com>
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 Content preview:  Understanding the Tax Cuts and Jobs Act of 2017 Few Days Left
    to Register! Understanding the Tax Cuts and Jobs Act of 2017 NASBA & IRS
   CPE Credits: 4 (Taxes), CTEC Federal Tax Law Credits: 4 Faculty: Arthur Werner
    Live Webinar | Fri, April 20, 2018 | 240 minutes 1:00 pm ET | 12:00 pm CT
    | 11:00 am MT | 10:00 am PT Read More Understand How the Tax Cuts and Jobs
    Act of 2017 Will Affect Tax, Financial and Estate Planning Strategies for
    Your Clients [...] 
 
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Subject:  ****SPAM****  Understanding the Tax Cuts and Jobs Act of 2017

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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.=
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ntent=3D"text/html; charset=3Dutf-8"><title>Understanding the Tax Cuts and =
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lid #07456b;"><font style=3D"font-size:16px; line-height:23px; color:#fffff=
f; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuchet MS', Verdana, s=
ans-serif"><em>Few Days Left to Register!</em></font></td></tr><tr><td alig=
n=3D"center" style=3D"color: #ffffff; font-family: Calibri, serif; backgrou=
nd: #07456b; padding: 10px 10px 10px 10px; border-bottom: 2px solid #07456b=
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ily:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuchet MS', Verdana, sans-serif">=
<strong>Understanding the Tax Cuts and Jobs Act of 2017</strong></font> </t=
d></tr><tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calib=
ri, serif; background: #07456b; padding: 4px 10px 4px 10px; border-bottom: =
2px solid #07456b;"><font style=3D"font-size:17px"><u>NASBA &amp; IRS CPE C=
redits: 4 (Taxes), CTEC Federal Tax Law Credits: 4</u></font></td></tr><tr>=
<td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, serif; =
background: #07456b; padding: 10px; border-bottom: 2px solid #07456b;"><fon=
t style=3D"font-size:18px"><strong>Faculty: Arthur Werner</strong></font></=
td></tr><tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=
=3D"30" style=3D"color: #003366; font-family: Calibri, serif; padding: 10px=
 10px 10px 10px; line-height: 25px; font-size: 18px;"><strong>Live Webinar =
| <u>Fri, April 20, 2018</u> | 240 minutes<br>1:00 pm ET | 12:00 pm CT | 11=
:00 am MT | 10:00 am PT</strong></td></tr><tr><td valign=3D"top" align=3D"c=
enter" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-fami=
ly: Calibri, serif; padding: 0 10px 10px 10px; font-size: 18px; line-height=
: 35px;"><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/bcac925e2=
58902d6a228c5eacc7327cc/62222c08db20cc5940aa635f5f8651a1" style=3D"font-siz=
e:20px; background:#f05910; color:#ffffff; text-decoration:none; padding:3p=
x; border-radius:5px;" rel=3D"bcac925e258902d6a228c5eacc7327cc"><b> =C2=A0=
=C2=A0 Read More =C2=A0=C2=A0</b></a></td></tr><tr><td style=3D"color: #003=
366; font-family: Calibri, serif; padding: 10px 15px 10px 15px; margin: 0px=
;" bgcolor=3D"#ffffff"><strong>Understand How the Tax Cuts and Jobs Act of =
2017 Will Affect Tax, Financial and Estate Planning Strategies for Your Cli=
ents</strong><br><br>The legislation has passed; Congress has drastically c=
hanged the Internal Revenue Code by enacting the Tax Cuts and Jobs Act of 2=
017 (the "Act"). With the changes to the Internal Revenue Code, you must ma=
ke changes to the tax planning, financial planning, and estate planning tec=
hniques and strategies that you use when advising clients.</td></tr><tr><td=
 style=3D"color: #003366; font-family: Calibri, serif; padding: 10px 15px; =
margin: 0px;" bgcolor=3D"#ffffff">Join this session with taxation consultan=
t <strong>Arthur Werner</strong>, where you will get an understanding of th=
e major changes to the Internal Revenue Code by the Tax Cuts and Jobs Act o=
f 2017. Arthur will outline all of the significant changes in the 1,100-pag=
e act. With this session, you will learn about the legislative changes that=
 have occurred and how these changes will affect the compliance and plannin=
g needs of your clients. You cannot afford to miss this session if you prov=
ide planning services to clients! Arthur will provide you with ideas on how=
 to create and/or update your client's tax, financial, and estate plans due=
 as a result of the new tax act.</td></tr><tr><td style=3D"color: #003366; =
font-family: Calibri, serif; padding: 10px 15px 0px 15px; margin: 0px;" bgc=
olor=3D"#ffffff"><strong>Session Highlights</strong><p>In this session, you=
 will get review of new legislation, including:</p><ul><li>Sunset provision=
s</li><li>Affordable Care Act issues</li><li>Tax Rates</li><li>Standard Ded=
uction changes</li><li>Itemized Deduction changes</li><li>Tax Credit change=
s</li><li>Due Diligence issues</li><li>"Kiddie Tax" issues</li><li>Educatio=
n issues</li><li>Alimony issues</li><li>MSAs and HSAs</li><li>Fringe Benefi=
t issues</li><li>Retirement plan changes</li><li>Estate and Gift tax change=
s</li><li>Home Sale Exclusion issues</li><li>Private Activity Bond issues</=
li><li>Alternative Minimum Tax issues</li><li>Business Expensing issues</li=
><li>Luxury Automobile Limit issues</li><li>Recovery Periods</li><li><a hre=
f=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/e3c674d1b5bf16429f936809=
8e9550a0/62222c08db20cc5940aa635f5f8651a1" rel=3D"e3c674d1b5bf16429f9368098=
e9550a0">Read more</a></li></ul></td></tr><tr><td style=3D"color: #003366; =
font-family: Calibri, serif; padding: 10px 15px 10px 15px; margin: 0px;" bg=
color=3D"#ffffff"><strong>NASBA &amp; IRS Category of Study: Taxes</strong>=
<br><br><strong>Level: Basic</strong></td></tr><tr><td valign=3D"top" align=
=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font=
-family: Calibri, serif; padding: 10px 10px 10px 10px; font-size: 18px;"> <=
strong>Faculty: Arthur Werner</strong></td></tr><tr><td valign=3D"top" alig=
n=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; fon=
t-family: Calibri, serif; padding: 0px 10px; font-size: 18px; line-height: =
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20px; background:#f05910; color:#ffffff; text-decoration:none; padding:3px;=
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rget=3D"_blank" rel=3D"fded2076127324942cfa34575d31c8ad">1-800-223-8720</a>=
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"#e1e1e1" style=3D"color: #003366; font-family: Calibri, serif; padding: 10=
px;"><strong>About Our Faculty</strong></td></tr><tr> <td style=3D"color: #=
003366; font-family: Calibri, serif; padding: 10px; border-bottom: #000000 =
solid 1px;"> <img width=3D"80" vspace=3D"3" hspace=3D"5" height=3D"100" bor=
der=3D"0" align=3D"left" style=3D"padding-right:5px;" alt=3D"Arthur Werner"=
 src=3D"https://www.elifinancial.com/speaker/61.jpeg"><strong>Arthur Joseph=
 Werner</strong>, JD, MS (Taxation), received his B.S. in Accounting and hi=
s M.S. in Taxation from Widener University. He holds a J.D. in Law from the=
 Delaware Law School. His lecture topic specialties extensively include the=
 areas of Estate Planning, Financial Planning, and Estate and Gift Taxation=
 to Certified Public Accountants, Enrolled Agents, Attorneys, Financial Pla=
nners,... <a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/5f236a93=
49d29173866366e3695caf4a/62222c08db20cc5940aa635f5f8651a1" style=3D"color:#=
044062; text-decoration:none;" rel=3D"5f236a9349d29173866366e3695caf4a"><st=
rong>Read more</strong></a></td></tr><tr><td align=3D"center" valign=3D"top=
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