2023 Tax Strategist Planning for the Year-End and Beyond

Learning Objectives

Please note, if you attended the 2023 Tax Strategist Planning for the Year-End and Beyond session at a live year-end annual conference hosted by a BDO office during November 3rd to December 14th, 2023 you may not be eligible to receive CPE credit for this webcast. Attendees are only eligible to receive credit for a CPE session one time.

At the end of this session, participants will be able to:

• Discuss important anticipated federal tax legislation, including specific proposals, their prospects for passage, and strategic considerations amid uncertainty.
• Identify potential tax opportunities offered by recent administrative guidance on an expanded menu of transferable energy credits and other tax incentives.
• Explain the implications for the tax code’s current international tax regime arising from the adoption of global minimum tax standards by many U.S. trading partners.
• Describe the strategic planning impact of recently effective changes to the tax treatment of research and experimental costs and the ongoing phase-out of bonus depreciation, including taking advantage of a potentially retroactive “reset” to pre-2017 tax rules for those costs.  
• Identify how the potential legislative changes to the tax code (some of them retroactive) affect a company’s ASC 740 positions.

BDO USA, P.C., is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org