Hot Tax Topics for Individuals   Updated

Upon successful completion of this course, the user should be able to:

• determine the impact of the most important OBBBA tax changes that impact individual clients;

• define the proper advice to a client who terminates employment owning company stock and tax planning for employer-issued nonqualified stock options as well as tax treatment of personal casualty losses;

• identify changes in the Social Security tax;

• determine how to advise clients who plan to sell their home and how Section 121 and Section 1031 impact home sellers;

• determine how to use an IRA to invest in gold and other precious metals; and

• evaluate the appropriate advice for clients with regard to Roth IRAs.