2019 Federal Income Tax Update Part 1
Joseph P. Nicola, Jr., JD, CPA, CVA

2 CPE/CPD in Tax

LIVE AND IN LIVING COLOR (COAST TO COAST):  YOUR 2019 FEDERAL INCOME TAX UPDATE

Presented by Joseph P. Nicola, Jr., JD, CPA, CVA


This session is Part I of a two-part miniseries on federal income tax developments.  In this session, Joe will trifurcate his presentation in his usual and customary fashion:  legislative, executive and judicial.  First, Joe will look for any activity on the part of Congress, and, if he finds any, he will present it. If he does not find any (and it is likely he will not), he will spend a few minutes lamenting the absence of any work on the part of Congress, then move on to what could and should have been (the status of extenders and technical corrections). Joe will then address review guidance provided by the IRS, then move into case law, allowing for some time to laugh.

Learning Objectives

·   To learn about recent activities on the part of Congress
·   To learn about proposed legislation

·    To understand the status of needed legislation, such as technical corrections
·    To learn about recent IRS guidance
·    To review recent case law

Speaker Bio
Joseph P. Nicola, Jr.Joseph P. Nicola, Jr., CPA, JD, CVA
Partner
Sisterson & Co., LLP

Joe has more than 25 years of experience in public accounting. Joe has experience in many diverse areas of taxation, including the taxation of and planning for various forms of business entities, such as corporations, partnerships, and limited liability companies. He also has considerable experience with individual income taxation. Joe is particularly experienced in federal and multistate tax matters that affect numerous industries, including natural resources, manufacturing, distribution, high technology, securities, and start-up businesses. He has consulted on technically complex matters, such as succession planning, corporate reorganizations, employee stock options, securities derivatives, partnership reorganizations and liquidations, and international tax matters.
 
While in public practice, Joe also served for many years as an adjunct member of the faculty at Duquesne University’s MBA and Master of Science in Accountancy programs, as well as with Robert Morris University's Master of Science in Taxation program.  His course load included Corporate Taxation, Advanced Corporate Taxation, Reorganizations (Mergers and Acquisitions), Taxes as a Basis for Managerial Decisions, Taxation of Property Dispositions, and Taxation of Derivatives.  He is a published author of CPE/CLE texts and industry articles.  Joe now teaches Tax Levels 2, 3 and 4 for the AGN Advance Professional Development Program.
 
Joe’s background also includes significant experience in ERISA and employee benefits, as well as representation before the Internal Revenue Service and Department of Labor.  He also has significant litigation support experience, including civil litigation, family law practice, criminal tax defense, and pre-trial assistance (such as assistance in the discovery and deposition process).
 
Joe received his B.S. in Business Administration from Robert Morris University in Pittsburgh, and his Juris Doctor from the University of Pittsburgh School of Law.
 
He is a Certified Public Accountant, Licensed Attorney, and a Certified Valuation Analyst.

   Joseph P. Nicola, Jr., CPA, JD, CVA
Tax Partner
Sisterson & Co. LLP
   
   Joe Nicola is a Tax Partner with Sisterson & Co., LLP in Pittsburgh, PA. He has more than twenty-five years of experience in public accounting. Joe has experience in many diverse areas of taxation, including the taxation of and planning for various forms of business entities, such as corporations, partnerships, and limited liability companies. He also has considerable experience with individual income taxation. Joe is particularly experienced in federal and multistate tax matters that affect numerous industries, including natural resources, manufacturing, distribution, high technology, securities, and start-up businesses. He has consulted on technically complex matters, such as succession planning, corporate reorganizations, employee stock options, securities derivatives, partnership reorganizations and liquidations, and international tax matters.

While in public practice, Joe also served for many years as an adjunct member of the faculty at Duquesne University's MBA and Master of Science in Accountancy programs, as well as with Robert Morris University's Master of Science in Taxation program. His course load included Corporate Taxation, Advanced Corporate Taxation, Reorganizations (Mergers and Acquisitions), Taxes as a Basis for Managerial Decisions, Taxation of Property Dispositions, and Taxation of Derivatives. He is a published author of CPE/CLE texts and industry articles.

Joe's background also includes significant experience in ERISA and employee benefits, as well as representation before the Internal Revenue Service and Department of Labor. He also has significant litigation support experience, including civil litigation, family law practice, criminal tax defense, and pre-trial assistance (such as assistance in the discovery and deposition process).

Joe received his B.S. in Business Administration from Robert Morris University in Pittsburgh, and his Juris Doctor from the University of Pittsburgh School of Law.

He is a Certified Public Accountant, Licensed Attorney, and a Certified Valuation Analyst.