Affordable Care Act (ACA): What Practitioners Need to Know

We are accepting walk-ins only (at the Quality Inn and Suites in Ames).  The webinar is now closed (we are not accepting any more registrations for this part of the seminar).

To purchase materials; all materials have been updated and are available online at TaxPlace.  To subscribe or learn more, click here

This 4 hour seminar includes information about the Basic Framework of the ACA and Case Examples to approach and analyze existing I.R.C. §105 plans and more.

Speakers: Roger McEowen, Kristine Tidgren, Kristy Maitre, Dave Bibler and Joe Kristan

To learn more about Affordable Care Act, please join us for the Fall 2014 Affordable Care Act (ACA) Webinars: http://www.calt.iastate.edu/seminar/2014-10-07/fall-2014-affordable-care...

Agenda: 
7:15 a.m. - 7:45 a.m. - Check-in and Continential Breakfast
 
7:45 a.m. – 9:45 a.m. - The Basic Framework of the ACA - What Practitioners Need to Know.  This session provides a “nuts and bolts” discussion of the basic legal framework of the ACA and the necessary information that practitioners must gather from clients and the forms practitioners need to be aware of.  Specific topics addressed include: 
  • Eligibility computation for the premium assistance tax credit (PATC) and issues associated with having the PATC advanced How insurance information is to be reported, and applicable exemptions 
  • ACA rules impacting health reimbursement plans
    • HRPs in general
    •  HRAs
    • MRAs (I.R.C. §105 plans)
    • Cafeteria plans
  • Employer alternatives
  • Health Savings Accounts as an alternative
 
9:45 a.m. – 10:00 a.m. - Morning Break
 
10:00 a.m. - Noon - Case Examples - Panel Discussion - This session provides a hands-on, practical discussion using the case example approach to examine and analyze existing I.R.C. §105 plans, ACA issues for employers with between 11 and 50 employees, employers with 10 and fewer employees, farming sole proprietorships, S corporations, C corporations, and partnerships.  The case examples will delve into the common control test and constructive ownership rules as well as the final rules involving the net investment income tax (NIIT) and how the NIIT impacts entity planning for clients.
 
Continuing Education: 

This course provides continuing education for lawyers, tax practitioners, accountants, enrolled agents, and others interested.  A total of 240 minutes of instruction is provided at this seminar.  This event qualifies for: 4.8 credits based on a 50-minute hour or 4.0 credits based on a 60-minute hour.  Please note that some CPE organizations do not accept partial credit hours.

This seminar has been approved for: 

  • Enrolled Agents
    • 4 hours of CPE in Federal Tax Law Update
  • Other Tax Return Preparers
    • 4 hours of CPE in Federal Tax Law Update
  • Certified Public Accountants (Iowa Board of Accountancy) 
    • 4 hours of CPE
  • Attorneys (CLEs)
    • Iowa CLEs - has been approved for 4 hours of Standard Live and 4 hours for a Live Webcast
    • Federal CLEs - approved for 4 hours
  • Insurance Professionals
    • Application for class approval has been submitted.  Please check back here for updates on this.

Please note: Others (those outside of Iowa) licensed by other state boards/organizations should check with their respective boards/organizations to determine if credit applies toward continuing education requirements.  CALT does not apply for CPE in other states, but will we assist in the process to make sure you receive your CPE credits. 

Speakers: 
Roger A. McEowen is the Leonard Dolezal Professor in Agricultural Law and Director of the Center for Agricultural Law and Taxation at Iowa State University. Before joining ISU in 2004, he held a similar position at Kansas State University since 1993. He is a member of the Iowa and Kansas Bar Associations and is admitted to practice in Nebraska. He is widely published in law reviews and other agricultural law publications; is the author of a 1,200-page textbook on agricultural law; and is the lead author of one BNA Tax Management Portfolio and the co-author of two others. 
 
Kristine A. Tidgren is the staff attorney for the Center for Agricultural Law and Taxation. Prior to joining CALT, she worked as a practicing attorney and as an attorney editor for LexisNexis. Kristine is licensed to practice law in Iowa and Missouri. She graduated Order of the Coif from the University of Texas at Austin School of Law and received an undergraduate degree in journalism from Iowa State University.
 
Kristy S. Maitre is a tax specialist for the Center for Agricultural Law and Taxation.  She is also an enrolled agent and has almost 30 years experience with IRS, most recently as the IRS Senior Stakeholder Liaison for Iowa. Kristy is well-respected among Iowa tax practitioners for her knowledge, service and dedication.
 
A. David Bibler is a practicing attorney and CPA with the Buchanan Law Firm in Algona, Iowa. He is the co-author of the Iowa State Bar Tax Manual and a frequent speaker on various taxation topics. Mr. Bibler is a past instructor of taxation courses at the University of Iowa and Buena Vista University.
 
Joe Kristan, CPA, is the Roth & Company Tax Technical Director. A respected tax technician, Joe’s practice includes real estate, manufacturing companies, closely-held businesses, and foreign-owned U.S. operations. Mr. Kristan works regularly with partnership taxation and corporate acquisitions and restructurings. Mr. Kristan frequently teaches at tax schools and is an author of articles for technical and general publications. Mr. Kristan also writes the Roth & Company tax weblog and e-mail newsletter.
 
Registration: 

Questions: Contact Tiffany at 515-294-5217 or tlkayser@iastate.edu

 
Cancellation and Refund Policy: A full refund will be given if registration is cancelled 48 hours prior to the start of the event; if within 48 hours, no refund will be given. 
 
Date and Time: 
Friday, August 22, 2014 - 7:45am to 12:00pm
Location: 
Ames, Iowa
Accommodations: 

The seminar will place at the Quality Inn & Suites, 2601 E. 13th Street, Ames, Iowa