2025 Annual Update Conference Day 1 (732)

General Description:

We are pleased to continue the tradition of the Annual Update Conference in December, with a variety of speakers presenting the latest developments and legislation in all areas of taxation. The two-day agenda includes individual, corporate, partnership, state and local, and estate and gift taxation, and specific areas with recent changes affecting you and your clients, as well as two hours of ethics. Participants may take one day (8 hours CPE credit) or both days (16 hours).

Learning Objectives:

CPE4U Annual Update Conference Day 1
Monday, December 15, 2025

8:30-10:10 am, Ethics for Attorneys and Accountants
Brian F. Huebsch, founder and principal attorney at 53 Tax Law, will discuss the many levels of ethical rules and standards of practice that apply to tax practice, how they interrelate and conflict, how to determine which is controlling, and how to handle uncertainties when they arise under the Colorado Rules of Professional Conduct for Attorneys, Rules and Regulations of the Colorado State Board of Accountancy, and Circular 230. (2 hours ethics credit)

10:20 am-12:00 pm, Navigating the Passive Activity Rules
Tony Nitti, national tax partner at Ernst & Young, will break down the various rules of § 469. He will help you identify who is subject to the passive activity rules, apply the activity and income recharacterization rules and the grouping regime, understand the material participation standards, and recognize the exception from rental activities.

1:00-2:30 pm, Real Estate Tax Update
Douglas J. Becker of Becker PC will present an update on real estate tax matters, including capital gain issues, changes impacting real estate in the OBBBA, passive activity loss cases, and new developments with like-kind exchanges.

2:40-3:40 pm, Estate and Gift Tax Update
The increase in the lifetime exemption is just one of many significant developments affecting federal gift and estate taxation in 2025. Klaralee Charlton from the Denver law firm 3i Law will provide an in-depth review of key IRS form changes, regulatory updates, and recent case law shaping current planning strategies and provide attendees with practical guidance for advising clients and implementing changes.

3:50-4:40 pm, Latest Developments in State and Local Tax
Stacey Roberts, State and Local Tax Director at TaxOps, will discuss state decoupling from federal changes such as those in the OBBB, Colorado tax law updates, unitary reporting, Public Law 86-272, and trends in state and local tax. (This session is not eligible for IRS credit because its focus is on state and local tax, not federal.)

Instructors:

This is a conference with multiple topics and multiple speakers.

Related Courses: