CLASS IS FULL AND CLOSED
The Tax Cuts and Jobs Act (P.L. 115-97) was signed by President Trump on December 22, 2017. The changes impact virtually every type of business and substantially rewrite the U.S. tax rules applicable to international operations. The tax bill also contains several provisions that impact employers with respect to their employees. Therefore, it is critical for businesses to understand the new rules and how they will shape the structure and operation of the marketplace.
What will this seminar cover?
- New individual and corporate tax rates.
- The new standard deduction and suspension of miscellaneous itemized deductions.
- New limits on mortgage interest and state and local tax (SALT).
- The new deduction for business income flowing through to individual returns.
- Business incentives, including full expensing and repeal of the AMT.
- Changes to net operating loss provisions.
- Key S corporation and partnership provisions.
- Highlights of the new rules for international businesses.
Who should attend?
- Supervisory and Managerial Employees;
- Chief Financial Officers and Senior Financial Executives, and
- Executives and Business Owners.
Neighbor Island Members: $40
Download the registration form. Payment must accompany the registration form. Registrations with credit card payment can be faxed to 833-6731. Registrations with check payment can be mailed to the attention of Tonya Ahn.
About our Speakers
Ronald I. Heller practices in the areas of tax litigation, business/commercial litigation, taxation and business law. He received both JD and MBA degrees from the University of Michigan, and is a licensed Certified Public Accountant as well as an attorney. Mr. Heller is a Fellow of the American College of Tax Counsel, and a past Chair of the Tax Section of the Hawaii State Bar Association. He has litigated tax cases at the county, state, and federal levels, and handled a wide variety of other business disputes in litigation or arbitration proceedings. He has served on the Board of Directors of the Hawaii Society of Certified Public Accountants continuously since 1988, and served as the Society's President for 1994-95. Mr. Heller also served multiple terms as one of the two Hawaii representatives on the Council of the American Institute of Certified Public Accountants. He is the author and instructor of "Professional Ethics," a course offered annually by the Hawaii Society of CPAs. He has been an Adjunct Professor at the University of Hawaii School of Law, and has taught many continuing professional education courses for attorneys, CPAs, and others. Mr. Heller has been listed in The Best Lawyers in America for more than 20 years.
Chris Mashiba is the Chair of the Tax Department at Cades Schutte LLP. His practice is concentrated in the areas of federal and state tax planning for businesses and individuals and resolving federal and state tax audits. He is the past chair of the Tax Committee of the Hawaii Society of CPAs and past chair of the Tax Section of the Hawaii State Bar Association. He is a past Adjunct Professor of Law at the William S. Richardson School of Law, teaching corporate and partnership taxation. Chris received his law degree from UC Hastings and his undergraduate accounting degree from the University of Hawaii.
Tom Yamachika is the President of the Tax Foundation of Hawaii, a private, nonprofit educational organization dedicated to informing the taxpaying public about the finances of our state and local governments in Hawaii. Tom is a tax attorney in solo practice since early 2013. Prior to 2013, he worked with the international accounting firm PricewaterhouseCoopers, and was also an Administrative Rules Specialist in the State of Hawaii Department of Taxation. In his capacity as President of the Tax Foundation, Tom writes weekly articles on tax topics, many of which appear in local and national news publications. He received his law degree from the University of California at Berkeley, and his bachelor's degree in Engineering and Applied Science from Yale College.
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