2025 Year-End Seminar Agenda
(15-min Summary Podcast) NotebookLM
| Session | Start Time | End Time | Minutes |
|---|---|---|---|
| 1. OB3: Federal Tax Law Updates and Adjustments for Individuals and Businesses. – (Summary Video) NotebookLM This section highlights the core provisions of the One Big Beautiful Bill Act that impact both individual and business returns for 2025 and beyond. We’ll review key rate adjustments, expanded credits, and deduction changes that flow through Forms 1040, 1120, and 1065. You’ll see how these updates affect planning for 2026 estimated payments, entity structure choices, and midyear compliance adjustments. | 9:00 am ET 8:00 am CT | 10:15 am ET 9:15 am CT | 75 mins |
| 2. Form 706, Portability, and Retirement Planning. – (Summary Video) NotebookLM This section explores estate and gift planning as we approach the scheduled reduction of the federal estate tax exemption after 2025. This session walks through Form 706 and the DSUE (Deceased Spousal Unused Exclusion) portability election, with examples of how missed filings can still be salvaged under current IRS relief procedures. We’ll also connect these rules to retirement planning strategies, including inherited IRA distributions and timing considerations for high-net-worth estates. | 10:15 am ET 9:15 am CT | 11:30 am ET 10:30 am CT | 75 mins |
| Break | 11:30 am ET 10:30 am CT | 11:45 am ET 10:45 am CT | 15 mins |
| 3. QBI Deduction, Business Strategies, and Depreciation Updates. – (Summary Video) NotebookLM The 2026 filing season brings new challenges for flow-through entities as the §199A Qualified Business Income (QBI) deduction phases into its next compliance cycle. We’ll review current thresholds, aggregation rules, and planning strategies for maximizing the deduction under varying taxable income limits. The session also covers the latest depreciation updates – bonus, §179 expensing, and qualified improvement property—to help businesses manage timing and cash-flow advantages effectively. | 11:45 am ET 10:45 am CT | 1:00 pm ET 12:00 pm CT | 75 mins |
| Lunch | 1:00 pm ET 12:00 pm CT | 1:30 pm ET 12:30 pm CT | 30 mins |
| 4. AI & Automation Best Practices. – (Summary Video) NotebookLM This course explores best practices for integrating AI and automation into tax practice operations and client communication, with an emphasis on compliance and ethical use. Participants will examine how AI tools are used in correspondence with clients and the IRS, along with the evolving landscape of IRS enforcement initiatives targeting automated interactions. The session clarifies the scope of AI-related reporting, third-party responsibilities, and preparer risk areas to ensure responsible and effective use of technology. | 1:30 pm ET 12:30 pm CT | 2:30 pm ET 1:30 pm CT | 60 mins |
| 5. Preparing for the 2026 Filing Season: Using Schedule 1-A. – (Summary Video) NotebookLM Get ready for the 2026 filing season by reviewing how the new Schedule 1‑A (Form 1040) will capture the four fresh deductions under the One, Big, Beautiful Bill Act – including tips, overtime pay, car-loan interest and an enhanced seniors’ deduction. These deductions are claimed below the line, reduce taxable income (though not AGI), and carry modified adjusted gross income (MAGI) phase-out thresholds you’ll want to map now. We’ll walk through a sample Schedule 1-A so you can see how the form works and what to flag for your clients. | 2:30 pm ET 1:30 pm CT | 3:45 pm ET 2:45 pm CT | 75 mins |
| Break | 3:45 pm ET 2:45 pm CT | 4:00 pm ET 3:00 pm CT | 15 mins |
| 6. Ethics and the OIC. – (Summary Video) NotebookLM This session focuses on ethical best practices when assisting clients with IRS resolution matters, including Offers in Compromise. Attendees will examine practitioner obligations under Circular 230 related to disclosure, communication, and due diligence. Real-world scenarios will highlight how to navigate complex client interactions while maintaining compliance with evolving ethical standards. | 4:00 pm ET 3:00 pm CT | 5:00 pm ET 4:00 pm CT | 60 mins |
| 7. Overall Summary & Ask the Expert. – (Summary Video) NotebookLM This final session brings all six prior parts together with open Q&A and follow-up on any topics not fully covered earlier in the program. Participants can raise unresolved issues, request clarification on new or complex provisions, and discuss practical application in real client scenarios. It’s an interactive wrap-up focused on deeper understanding and next steps for topics that merit further research or continuing updates. | 5:00 pm ET 4:00 pm CT | 5:30 pm ET 4:30 pm CT | 30 mins |
| 450 mins CPE Total |
More Resources
Note: Paid attendees can request a replay link for any previously recorded webinar by asking JoJo or emailing [email protected].
