course

Tax Planning for Alimony (TCJA)

(1)
2
New Course
2 Hours (On-Demand)
2 CPE  
Not currently accepting new students

This course focuses on changes for the tax treatment of alimony arrangements. Taught by Professor Arthur Reed, MBA, CPA, MST, this video self-study course covers topics such as deductions, what constitutes alimony, frontloading and recapture, and IRA contributions.

Learning Objectives
  • Know Code Section 215, 71, 71(c) and Allocations
  • Understand What Alimony is
  • Know about IRA Contributions
  • Understand Contingencies
  • Know Section 71(f), Frontloading and Recapture
Last updated/reviewed: January 8, 2023
Prerequisites
Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction16:55
  Code Section 215 and 718:12
  Deductions7:51
  What is Alimony?6:22
  Code Section 71(c) and Allocations11:53
  Contingencies12:28
  Section 71(f), Frontloading, and Recapture11:55
  IRA Contributions3:45
CONTINUOUS PLAY
SUPPORTING MATERIALS
  Tax Planning for Alimony (TCJA) Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam