Self-Study
1
Overview
Taxes
There are no prerequisites.

Course Description

Those who cope with the Alternative Minimum Tax by simply making the required entries on the IRS forms when the filing season rolls around are likely to make errors, face surprises, or miss planning opportunities. This course goes beyond the mechanical rules of AMT to provide a deeper understanding of this parallel system of taxation. Part I explains the workings of the system in general, while Part II deals with advanced aspects of interest to holders of incentive stock options.



Instructor

Kaye Thomas

Kaye Thomas is a lawyer, author and consultant whose practice has been largely devoted to taxation of investments. His books include Consider Your Options, the best-selling book on how to handle stock-based compensation, and Equity Compensation Strategies, a book for tax professionals and other advisors who help clients with stock option planning. His law degree is from Harvard University, where he was a member of the law review.



Course Specifics

Taxes
Dec 5, 2017
There are no prerequisites.
SS8172601
None


Compliance Information

103220
IRS Provider #: OMYXB
IRS Course ID: 0MYXB-T-01255-18-S
IRS Federal Tax Law Credits: 1
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1202
CTEC Federal Tax Law Credits: 1
Qualifies for CA Fraud: No


Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Identify specific differences between the way that the regular income tax and the alternative minimum tax (AMT) systems function.
  • Determine how to adjust AMT basis for stock option transactions and capital gain and loss transactions.
  • Cite characteristics of the AMT credit and recognize strategies for utilizing the AMT credit for tax planning purposes.


Choose Your Preferred Format


Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy


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