Dinner Meeting August 10, 2015
CAPITALIZATION & REPAIR REGULATIONS
Mini-Seminar: 3-hours CPE
Please Note the Earlier Start Times
You Won't Want To Miss This One!
Mark will cover all the de minimis safe harbor rules, when annual elections are required, when to expense and when to capitalize, the liberal expense rules for real estate, restorations, betterments, incidental and non-incidental material and supplies rules, how to apply the "unit of property" definition, when accounting changes are required and how to make them, and much more.
But most importantly, it is not too late to amend the 2014 returns to properly adopt the regulation if the client has not previously done so or you overlooked the requirements
. You will learn the steps you need to take before the extended due dates for 2014 returns. Whether a 3115 need to be filed or can your client rely upon the "do nothing" appraoch of Rev. Proc. 2015-20. Bonus:
85 page very detailed course marterial for future reference.
Van Nuys, CA 91406 Time:
Board Meeting: 5:00pm
Presentation: 6:30pm - 9:00pm CPE:
3-hours Federal Tax Subjects Cost:
CSEA Members: $45
No Reservation Surcharge: $5 Meal Selection:
Herb Crusted Tilapia or
Chicken Marsala and
Grilled Vegetable Plate
Dinner includes CA Field Greens Salad & Ice Cream BombeReservations:
E-mail Katherine Charles at email@example.com
. Be sure to include your meal selection. E-mail by Friday 5PM prior to the Monday dinner meeting. Attendees without reservations or a late reservation will be subject to a $5 surcharge and meal selection will be limited to whatever is available. About The Presenter:
Mark Seid is a CPA, Enrolled Agent and is admitted to practice before the U.S. Tax Court. He began his career working for the IRS as an Internal Revenue Agent frpm 1987 through 1996. He is a state director for the CSEA, and has chaired the Finance & Budget Committee. Mr. Seid manages an active tax preparation and representation practice in Paso Robles, CA. He presents continuing professional education topics for CPAs and EAs throughout CA on tax topics and representation before the Internal Revenue Service.