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From: "Tax Reform Update" <debj@pioneereducator.org> 
To: "bruce@transocean.com" <bruce@transocean.com>
Reply-To: debj@pioneereducator.org
Date: Wed, 18 Apr 2018 07:20:29 -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=7Bdb509bcd-6bae-42b5-8de2-8c690cc16d84=7D=7B=7D=7Bhttps=253=
a=252f=252fpioneereducator=2Ecom=252fBanking-and-Taxation=252ftax-cuts-an=
d-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-styl=
e24=22>=26nbsp;=0D=0A<div class=3D=22auto-style24=22>=0D=0A<div class=3D=22=
auto-style24=22><strong>Understand How the Tax Cuts and Jobs Act of 2017 =
Will Affect Tax, Financial and Estate Planning Strategies for Your Client=
s</strong><br><br><span data-mce-mark=3D=221=22>The legislation has passe=
d; Congress has drastically changed the Internal Revenue Code by enacting=
 the Tax Cuts and Jobs Act of 2017 (the =22Act=22)=2E With the changes to=
 the Internal Revenue Code, you must make changes to the tax planning, fi=
nancial planning, and estate planning techniques and strategies that you =
use when advising clients=2E</span>=2E=0D=0A<div>=26nbsp;=0D=0A<div>Learn=
 to optimize the benefits that do apply to your business=26mdash;and stee=
r clear of the pitfalls of the new law=26mdash;in this informative sessio=
n with tax and bankruptcy attorney=26nbsp;<strong>Haleh C=2E Naimi</stron=
g>=2E For instance, Naimi will cover the provision that allows individual=
s to deduct 20=25 of qualified business income (QBI) from a sole propriet=
orship, S-corporation, or a partnership=2E She will also outline the limi=
tations to the QBI deduction benefit for income from a =26ldquo;specified=
 service trade or business=26rdquo; (e=2Eg=2E, law, health, and financial=
 services)=2E=26nbsp;=0D=0A<div>=26nbsp;=0D=0A<div>In addition, Naimi wil=
l explain how owners looking to sell their businesses can design a tax-ef=
ficient =26ldquo;exit strategy=2E=26rdquo; She will discuss the impact of=
 the interest expense and Net Operating Loss (NOL) limitations, as well a=
s expensing for capital investment on the negotiations of an asset sale=2E=
 And she=26rsquo;ll address the impact of the new tax law on qualified sm=
all 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 provisions</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>Item=
ized Deduction changes</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>Edu=
cation issues</li>=0D=0A<li>Alimony issues</li>=0D=0A<li>MSAs and HSAs</l=
i>=0D=0A<li>Fringe Benefit issues</li>=0D=0A<li>Retirement plan changes</=
li>=0D=0A<li>Estate and Gift tax changes</li>=0D=0A<li>Home Sale Exclusio=
n issues</li>=0D=0A<li>Private Activity Bond issues</li>=0D=0A<li>Alterna=
tive Minimum Tax issues</li>=0D=0A<li>Business Expensing issues</li>=0D=0A=
<li>Luxury Automobile Limit issues</li>=0D=0A<li>Recovery Periods</li>=0D=
=0A<li>IRC =26sect;179 issues</li>=0D=0A<li>Business Interest restriction=
s</li>=0D=0A<li>Business Entertainment issues</li>=0D=0A<li>Net Operating=
 Loss issues</li>=0D=0A<li>Business Credit issues</li>=0D=0A<li>Pass-Thro=
ugh Business tax rates</li>=0D=0A<li>Corporate Tax Rates</li>=0D=0A<li>Ex=
empt 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=22auto-style22=22><strong><strong><strong><strong><stron=
g><strong class=3D=22auto-style22=22 style=3D=22color: =23222222; font-st=
yle: normal; font-variant: normal; letter-spacing: normal; line-height: n=
ormal; text-align: start; text-indent: 0px; text-transform: none; white-s=
pace: normal; widows: 1; word-spacing: 0px; background-color: =23ffffff;=22=
><span class=3D=22auto-style13=22 data-mce-mark=3D=221=22><span style=3D=22=
font-size: 14pt;=22 data-mce-mark=3D=221=22><a href=3D=22http://incoming=2E=
saveastamp=2Eca/linktracker2=2Easpx?=7B0=7Ebruce=40transocean=2Ecom=7D=7B=
db509bcd-6bae-42b5-8de2-8c690cc16d84=7D=7B=7D=7Bhttps=253a=252f=252fpione=
ereducator=2Ecom=252fBanking-and-Taxation=252ftax-cuts-and-jobs-act=253f=25=
3dutm_source=253dPIONEER30=7D=7B=7D=7B=7D=22 target=3D=22_blank=22>CLICK =
HERE TO REGISTER</a></span></span></strong></strong></strong></strong></s=
trong></strong>=0D=0A<div class=3D=22auto-style22=22>=26nbsp;</div>=0D=0A=
<div class=3D=22auto-style22=22><strong><strong><strong><strong><strong><=
strong class=3D=22auto-style22=22 style=3D=22color: =23222222; font-style=
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e: normal; widows: 1; word-spacing: 0px; background-color: =23ffffff;=22>=
Use =22PE4<strong class=3D=22m_8133405470975747321auto-style22=22><strong=
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div class=3D=22auto-style22=22>=0D=0A<div class=3D=22auto-style22=22>=0D=0A=
<div class=3D=22auto-style22=22><dl><dt><strong><strong><strong><strong><=
strong><strong class=3D=22auto-style22=22 style=3D=22color: =23222222; fo=
nt-style: normal; font-variant: normal; letter-spacing: normal; line-heig=
ht: normal; text-align: start; text-indent: 0px; text-transform: none; wh=
ite-space: normal; widows: 1; word-spacing: 0px; background-color: =23fff=
fff;=22>Attend in a Group and save upto 50=25=2E Email us at=26nbsp; supp=
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tyle22=22 style=3D=22color: =23222222; font-style: normal; font-variant: =
normal; letter-spacing: normal; line-height: normal; text-align: start; t=
ext-indent: 0px; text-transform: none; white-space: normal; widows: 1; wo=
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trong><strong><strong><strong><strong class=3D=22auto-style22=22 style=3D=
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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;</strong></strong></strong></stron=
g></strong></strong></dt><dt><strong><strong><strong><strong><strong><str=
ong class=3D=22auto-style22=22 style=3D=22color: =23222222; font-style: n=
ormal; 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><sp=
an class=3D=22auto-style21=22 style=3D=22font-style: normal; font-variant=
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: normal; widows: 1; word-spacing: 0px; background-color: =23ffffff;=22>L=
ooking forward to your participation here=2E<span class=3D=22Apple-conver=
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/strong></strong></dt></dl>=0D=0A<div class=3D=22auto-style17=22><span cl=
ass=3D=22auto-style22=22><strong><strong><strong><strong><strong><strong =
class=3D=22auto-style22=22 style=3D=22color: =23222222; font-style: norma=
l; font-variant: normal; letter-spacing: normal; line-height: normal; tex=
t-align: start; text-indent: 0px; text-transform: none; white-space: norm=
al; widows: 1; word-spacing: 0px; background-color: =23ffffff;=22>Thank Y=
ou,</strong></strong></strong></strong></strong></strong></span><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><br class=3D=22auto-style23=22><span class=
=3D=22auto-style22=22><span class=3D=22auto-style22=22>Deb Johnson<br>Pio=
neer Educator<br> 1055 West, 7th Street<br> Los Angeles, CA 90017 (USA)</=
span></span><br> <span class=3D=22auto-style22=22>1-877-709-3847<br></spa=
n></strong></strong></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>=
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