Titans Annual Federal Tax Planning: Business & Estate Update 25-26

Overview

Explore an in-depth analysis of this year’s key federal and California tax changes impacting C and S corporations, partnerships, estates, trusts, and exempt organizations. We’ll break down the latest legislative updates and guidance from the IRS and FTB, highlighting crucial compliance and planning considerations. Stay informed on recent law changes and due diligence practices to ensure you’re prepared for the latest developments. Titans of Tax 2025 Lineup: Titans of Tax Mid-Year Update 2025 Titans Annual Federal Tax Planning Individual Update 25-26 Titans Annual Federal Tax Planning: Business & Estate Update 25-26

Highlights

New law provisions and guidance and tax form changes affecting business entities, tax-exempts and estates and trusts with emphasis on details of relevant energy and research credits, loss limitation and any federal law changes in 2025

Key cases and IRS and FTB guidance affecting partnerships, LLCs, C corporations, and S corporations

Employment taxes and worker classification matters

Accounting method developments

Tax credits updates

Federal and California

The state of California and multistate significant developments, including nexus and sourcing

Expired and expiring provisions

Inflation-adjusted amounts for 2026

Prerequisites

General taxation knowledge.

Designed For

CPAs, financial professionals and attorneys.

Objectives

Recognize and apply federal and California tax developments affecting corporations, partnerships, estates and trusts, and how these new provisions and interpretations impact planning and compliance for your clients

Identify the year's significant regulations, IRS and FTB rulings, as well as other administrative guidance on business and estate tax matters

Describe the most important 2024 court cases addressing business entities, and their relevance to practice