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From: "Tax Reform Update" <debj@pioneereducator.org> 
To: "bruce@transocean.com" <bruce@transocean.com>
Reply-To: debj@pioneereducator.org
Date: Tue, 17 Apr 2018 08:35:11 -0400
Subject: Tax cuts and jobs act of 2017
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 Content preview:  Tax cuts and jobs act of 2017 Webinar Invitation The Impact
    of The Tax Cuts and Jobs Act on Business & Asset Sales [...] 
 
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<=21DOCTYPE html PUBLIC =22-//W3C//DTD XHTML 1=2E0 Transitional//EN=22 =22=
http://www=2Ew3=2Eorg/TR/xhtml1/DTD/xhtml1-transitional=2Edtd=22>=0D=0A<h=
tml>=0D=0A<head>=0D=0A<title>Tax cuts and jobs act of 2017</title></head>=
=0D=0A<body>=0D=0A<p><span class=3D=22auto-style23=22 data-mce-mark=3D=22=
1=22><strong>Webinar Invitation</strong></span></p>=0D=0A<div>=26nbsp;=0D=
=0A<div><span style=3D=22color: =23008080;=22 data-mce-mark=3D=221=22><st=
rong><span style=3D=22font-size: 12pt;=22 data-mce-mark=3D=221=22>The Imp=
act of The Tax Cuts and Jobs Act on Business =26amp; Asset Sales</span></=
strong></span>=0D=0A<div>=26nbsp;=0D=0A<div><strong><span class=3D=22auto=
-style21=22 data-mce-mark=3D=221=22>Live Webinar <span class=3D=22auto-st=
yle19=22 data-mce-mark=3D=221=22>on=26nbsp;April 30, 2018=26nbsp;</span>=7C=
 1:00 PM ET =7C 12:00 PM CT =7C 10:00 AM PT=26nbsp;=7C </span></strong><s=
pan class=3D=22auto-style21=22 data-mce-mark=3D=221=22> <strong> Duration=
:=26nbsp;120 Minutes =7C By :=26nbsp;Haleh C=2E Naimi</strong></span>=0D=0A=
<div><br><strong>Credit: CPE 2 (Taxes) =7C IRS 2 (Taxes) ,=26nbsp;Course =
Field of Study : Tax , Program Level : Basic</strong>=0D=0A<div class=3D=22=
auto-style24=22>=26nbsp;=0D=0A<div class=3D=22auto-style24=22><strong><sp=
an style=3D=22font-size: 12pt;=22 data-mce-mark=3D=221=22><a href=3D=22ht=
tp://Incoming=2Esaveastamp=2Eca/linktracker2=2Easpx?=7B0=7Ebruce=40transo=
cean=2Ecom=7D=7B7282e8ab-24ae-4653-9052-575630d7ae3e=7D=7B=7D=7Bhttps=253=
a=252f=252fknowledgenhancer=2Ecom=252ftax-cuts-and-jobs-act=253f=253dutm_=
source=253dPIONEER30=7D=7B=7D=7B=7D=22 target=3D=22_blank=22>REGISTER NOW=
</a></span></strong>=0D=0A<div class=3D=22auto-style24=22>=26nbsp;=0D=0A<=
div class=3D=22auto-style24=22>=0D=0A<div class=3D=22auto-style24=22><str=
ong>Understand How the Tax Cuts and Jobs Act of 2017 Will Affect Tax, Fin=
ancial and Estate Planning Strategies for Your Clients</strong><br><br><s=
pan data-mce-mark=3D=221=22>The legislation has passed; Congress has dras=
tically changed the Internal Revenue Code by enacting the Tax Cuts and Jo=
bs Act of 2017 (the =22Act=22)=2E With the changes to the Internal Revenu=
e Code, you must make changes to the tax planning, financial planning, an=
d estate planning techniques and strategies that you use when advising cl=
ients=2E</span>=2E=0D=0A<div>=26nbsp;=0D=0A<div>Learn to optimize the ben=
efits that do apply to your business=26mdash;and steer clear of the pitfa=
lls of the new law=26mdash;in this informative session with tax and bankr=
uptcy attorney=26nbsp;<strong>Haleh C=2E Naimi</strong>=2E For instance, =
Naimi will cover the provision that allows individuals to deduct 20=25 of=
 qualified business income (QBI) from a sole proprietorship, S-corporatio=
n, or a partnership=2E She will also outline the limitations to the QBI d=
eduction benefit for income from a =26ldquo;specified service trade or bu=
siness=26rdquo; (e=2Eg=2E, law, health, and financial services)=2E=26nbsp=
;=0D=0A<div>=26nbsp;=0D=0A<div>In addition, Naimi will explain how owners=
 looking to sell their businesses can design a tax-efficient =26ldquo;exi=
t strategy=2E=26rdquo; She will discuss the impact of the interest expens=
e and Net Operating Loss (NOL) limitations, as well as expensing for capi=
tal investment on the negotiations of an asset sale=2E And she=26rsquo;ll=
 address the impact of the new tax law on qualified small business stock =
sales=2E=0D=0A<div>=26nbsp;=0D=0A<div><strong>Session Highlights</strong>=
=0D=0A<div>=26nbsp;=0D=0A<div><b>In this session, you will get review of =
new legislation, including:=26nbsp;</b>=0D=0A<ul>=0D=0A<li>Sunset provisi=
ons</li>=0D=0A<li>Affordable Care Act issues</li>=0D=0A<li>Tax Rates</li>=
=0D=0A<li>Standard Deduction changes</li>=0D=0A<li>Itemized Deduction cha=
nges</li>=0D=0A<li>Tax Credit changes</li>=0D=0A<li>Due Diligence issues<=
/li>=0D=0A<li>=22Kiddie Tax=22 issues</li>=0D=0A<li>Education issues</li>=
=0D=0A<li>Alimony issues</li>=0D=0A<li>MSAs and HSAs</li>=0D=0A<li>Fringe=
 Benefit issues</li>=0D=0A<li>Retirement plan changes</li>=0D=0A<li>Estat=
e and Gift tax changes</li>=0D=0A<li>Home Sale Exclusion issues</li>=0D=0A=
<li>Private Activity Bond issues</li>=0D=0A<li>Alternative Minimum Tax is=
sues</li>=0D=0A<li>Business Expensing issues</li>=0D=0A<li>Luxury Automob=
ile Limit issues</li>=0D=0A<li>Recovery Periods</li>=0D=0A<li>IRC =26sect=
;179 issues</li>=0D=0A<li>Business Interest restrictions</li>=0D=0A<li>Bu=
siness Entertainment issues</li>=0D=0A<li>Net Operating Loss issues</li>=0D=
=0A<li>Business Credit issues</li>=0D=0A<li>Pass-Through Business tax rat=
es</li>=0D=0A<li>Corporate Tax Rates</li>=0D=0A<li>Exempt Organizations</=
li>=0D=0A<li>IRS Administration issues</li>=0D=0A<li>International issues=
</li>=0D=0A<li>Repatriation issues</li>=0D=0A</ul>=0D=0A<div class=3D=22a=
uto-style22=22><strong><strong><strong><strong><strong><strong class=3D=22=
auto-style22=22 style=3D=22color: =23222222; font-style: normal; font-var=
iant: normal; letter-spacing: normal; line-height: normal; text-align: st=
art; text-indent: 0px; text-transform: none; white-space: normal; widows:=
 1; word-spacing: 0px; background-color: =23ffffff;=22><span class=3D=22a=
uto-style13=22><span style=3D=22font-size: 14pt;=22><a href=3D=22http://I=
ncoming=2Esaveastamp=2Eca/linktracker2=2Easpx?=7B0=7Ebruce=40transocean=2E=
com=7D=7B7282e8ab-24ae-4653-9052-575630d7ae3e=7D=7B=7D=7Bhttps=253a=252f=25=
2fknowledgenhancer=2Ecom=252ftax-cuts-and-jobs-act=253f=253dutm_source=25=
3dPIONEER30=7D=7B=7D=7B=7D=22 target=3D=22_blank=22>CLICK HERE TO REGISTE=
R</a></span></span></strong></strong></strong></strong></strong></strong>=
=0D=0A<div class=3D=22auto-style22=22>=26nbsp;</div>=0D=0A<div class=3D=22=
auto-style22=22><strong><strong><strong><strong><strong><strong class=3D=22=
auto-style22=22 style=3D=22color: =23222222; font-style: normal; font-var=
iant: normal; letter-spacing: normal; line-height: normal; text-align: st=
art; text-indent: 0px; text-transform: none; white-space: normal; widows:=
 1; word-spacing: 0px; background-color: =23ffffff;=22>Use =22DB<strong c=
lass=3D=22m_8133405470975747321auto-style22=22><strong class=3D=22m_81334=
05470975747321m_-658211084158294511auto-style22=22>30</strong></strong>=22=
 to get=26nbsp; =2430 Off=2E</strong></strong></strong></strong></strong>=
</strong>=0D=0A<div class=3D=22auto-style22=22>=0D=0A<div class=3D=22auto=
-style22=22>=0D=0A<div class=3D=22auto-style22=22>=0D=0A<div class=3D=22a=
uto-style22=22><dl><dt><strong><strong><strong><strong><strong><strong cl=
ass=3D=22auto-style22=22 style=3D=22color: =23222222; font-style: normal;=
 font-variant: normal; letter-spacing: normal; line-height: normal; text-=
align: start; text-indent: 0px; text-transform: none; white-space: normal=
; widows: 1; word-spacing: 0px; background-color: =23ffffff;=22>Attend in=
 a Group and save upto 50=25=2E Email us at=26nbsp; support=40pioneereduc=
ator=2Ecom</strong></strong></strong></strong></strong></strong><strong><=
strong><strong><strong><strong><strong class=3D=22auto-style22=22 style=3D=
=22color: =23222222; font-style: normal; font-variant: normal; letter-spa=
cing: normal; line-height: normal; text-align: start; text-indent: 0px; t=
ext-transform: none; white-space: normal; widows: 1; word-spacing: 0px; b=
ackground-color: =23ffffff;=22>=26nbsp;for bulk orders=2E</strong></stron=
g></strong></strong></strong></strong></dt><dt><strong><strong><strong><s=
trong><strong><strong class=3D=22auto-style22=22 style=3D=22color: =23222=
222; font-style: normal; font-variant: normal; letter-spacing: normal; li=
ne-height: normal; text-align: start; text-indent: 0px; text-transform: n=
one; white-space: normal; widows: 1; word-spacing: 0px; background-color:=
 =23ffffff;=22>=26nbsp;</strong></strong></strong></strong></strong></str=
ong></dt><dt><strong><strong><strong><strong><strong><strong class=3D=22a=
uto-style22=22 style=3D=22color: =23222222; font-style: normal; font-vari=
ant: normal; letter-spacing: normal; line-height: normal; text-align: sta=
rt; text-indent: 0px; text-transform: none; white-space: normal; widows: =
1; word-spacing: 0px; background-color: =23ffffff;=22><span class=3D=22au=
to-style21=22 style=3D=22font-style: normal; font-variant: normal; font-w=
eight: normal; letter-spacing: normal; line-height: normal; text-align: s=
tart; text-indent: 0px; text-transform: none; white-space: normal; widows=
: 1; word-spacing: 0px; background-color: =23ffffff;=22>Looking forward t=
o your participation here=2E<span class=3D=22Apple-converted-space=22>=26=
nbsp;</span></span> </strong></strong></strong></strong></strong></strong=
></dt></dl>=0D=0A<div class=3D=22auto-style17=22><span class=3D=22auto-st=
yle22=22><strong><strong><strong><strong><strong><strong class=3D=22auto-=
style22=22 style=3D=22color: =23222222; font-style: normal; font-variant:=
 normal; letter-spacing: normal; line-height: normal; text-align: start; =
text-indent: 0px; text-transform: none; white-space: normal; widows: 1; w=
ord-spacing: 0px; background-color: =23ffffff;=22>Thank You,</strong></st=
rong></strong></strong></strong></strong></span><strong><strong><strong><=
strong><strong><strong class=3D=22auto-style22=22 style=3D=22color: =2322=
2222; font-style: normal; font-variant: normal; letter-spacing: normal; l=
ine-height: normal; text-align: start; text-indent: 0px; text-transform: =
none; white-space: normal; widows: 1; word-spacing: 0px; background-color=
: =23ffffff;=22><br class=3D=22auto-style23=22><span class=3D=22auto-styl=
e22=22><span class=3D=22auto-style22=22>Deb Johnson<br>KnowledgEnhancer<b=
r> 1055 West, 7th Street<br> Los Angeles, CA 90017 (USA)</span></span><br=
> <span class=3D=22auto-style22=22>1-877-709-3847<br></span></strong></st=
rong></strong></strong></strong></strong></div>=0D=0A</div>=0D=0A</div>=0D=
=0A</div>=0D=0A</div>=0D=0A</div>=0D=0A</div>=0D=0A</div>=0D=0A</div>=0D=0A=
</div>=0D=0A</div>=0D=0A</div>=0D=0A</div>=0D=0A</div>=0D=0A</div>=0D=0A<=
/div>=0D=0A</div>=0D=0A</div>=0D=0A</div>=0D=0A</div>=0D=0A</div>=0D=0A</=
div>=0D=0A</div>=0D=0A</div>=0D=0A</div>=0D=0A<table align=3D=22center=22=
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100=25=22>=0D=0A<tr><td><center><table cellpadding=3D=220=22 cellspacing=3D=
=220=22 border=3D=220=22 width=3D=22100=25=22 style=3D=22font-family:aria=
l;color:=23808080;font-size:10px;=22>=0D=0A</table>=0D=0A</center></td></=
tr><tr><td height=3D=2226=22><font face=3D=22arial=22 color=3D=22=2380808=
0=22 size=3D=221=22><center><table cellpadding=3D=220=22 cellspacing=3D=22=
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olor:=23808080;font-size:10px;=22>=0D=0A<tr>=0D=0A<td height=3D=2226=22 a=
lign=3D=22center=22>This message is intended for bruce=40transocean=2Ecom=
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