Titans Annual Federal Tax Planning: Business & Estate Update 25-26

Overview

Explore an in-depth analysis of this year’s key federal and California tax changes impacting C and S corporations, partnerships, estates, trusts, and exempt organizations. We’ll break down the latest legislative updates and guidance from the IRS and FTB, highlighting crucial compliance and planning considerations. Stay informed on recent law changes and due diligence practices to ensure you’re prepared for the latest developments. Titans of Tax 2025 Lineup: Titans of Tax Mid-Year Update 2025 Titans Annual Federal Tax Planning Individual Update 25-26 Titans Annual Federal Tax Planning: Business & Estate Update 25-26

Highlights

• New law provisions and guidance and tax form changes affecting business entities, tax-exempts and estates and trusts with emphasis on details of relevant energy and research credits, loss limitation and any federal law changes in 2025
• Key cases and IRS and FTB guidance affecting partnerships, LLCs, C corporations, and S corporations
• Employment taxes and worker classification matters
• Accounting method developments
• Tax credits updates
• Federal and California
• The state of California and multistate significant developments, including nexus and sourcing
• Expired and expiring provisions
• Inflation-adjusted amounts for 2026

Prerequisites

General taxation knowledge.

Designed For

CPAs, financial professionals and attorneys.

Objectives

• Recognize and apply federal and California tax developments affecting corporations, partnerships, estates and trusts, and how these new provisions and interpretations impact planning and compliance for your clients
• Identify the year's significant regulations, IRS and FTB rulings, as well as other administrative guidance on business and estate tax matters
• Describe the most important 2024 court cases addressing business entities, and their relevance to practice
• Identify planning and due diligence learned from recent development

Preparation

None.