Overview

2.0 Credits
ONLINE

Discussion will concern the PPP loans (particularly the effect on pass-through entities), changes in retirement accounts and updated numbers for 2021. Should the new federal administration introduce tax legislation, we will review the proposals. Also, there will be a discussion of Georgia and the neighboring jurisdictions' nexus and conformity requirements. There are several NOL and depreciation choices, and the choice of accounting method if the business's gross receipts are less than $26 million.

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