1 Participatory MCLE Credits; 1 Legal Specialization in Taxation Law

Congress will address Tax Cuts and Jobs Act provisions expiring in 2025 and perhaps even provisions that expired earlier. What about non-TCJA expiring provisions, President Trump’s new tax proposals, proposals of others, trust fund issues, growing deficits and debt, likely spending cuts, impact to states, and more? This webinar will cover these topics, with a focus on how to prepare, help your clients or employer, and provide input if desired.

Learning Objectives:

1. Explain possible tax changes for 2025.
2. Describe factors shaping a tax bill for 2025.
3. Understand how to help clients or your employer with possible tax changes.

Speakers:

• Kimberly Arndt
• Carol Wang

Moderator: Annette Nellen

Non-Member Price
$65.00

Member Price
$45.00

Kimberly Arndt is a Senior Tax Counsel with the Senate Finance Committee. She has been with the Senate Finance Committee since 2023. Prior to that she was with PwC for over ten years.  Kimberly has an LLM in Taxation from the Georgetown University Law Center.

Carol Wang is a member of Shartsis Friese LLP’s tax group, with a practice focused on advising clients on fund formation and structuring, sponsor level economic and tax planning, and sponsor liquidity and minority investment transactions.  She also plans and structures other complex business transactions, including corporate mergers and acquisitions and outbound transactions relating to subpart F/GILTI, foreign tax credits and tax treaties.

Prior to joining Shartsis Friese, Carol served as legislation counsel at the Joint Committee on Taxation, where she focused on partnership and international tax issues.  Prior to JCT, she was a partner at an international law firm, specializing in fund formation tax issues.

Outside of practice, Carol enjoys playing piano, learning languages, and participating in triathlons.

Annette Nellen, CPA, CGMA, Esq., is a professor in and director of San José State University’s graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, employment tax, ethics, leadership, and tax policy.

Annette is a past chair of the AICPA Tax Executive Committee (Oct. 2016 to May 2019). She is a past chair of the AICPA Individual Taxation Technical Resource Panel. Annette was the lead author of the AICPA tax policy concept statement #1, Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals (2001, 2017), still in use today. Annette is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation. In fall 2013, Annette completed a three-year term on the Executive Committee of the Taxation Section of the California Bar. and the 2019 Benjamin F. Miller Award from the Taxation Section of the California Lawyers Association for achievement and contribution in the field of state and local taxation law. Annette is a former chair of the ABA Tax Section’s Sales, Exchanges & Basis Committee. She is a member (and past co-chair) of the CalCPA Accounting Education Committee.

Annette is the author of Bloomberg BNA Tax Portfolio #533, Amortization of Intangibles. She is an editor for two of the Southwestern Federal Taxation textbooks. She is a monthly columnist (Moving Forward?) for Tax Analysts’ State Tax Notes.

Annette has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform. In 2000, Annette served on the academic panel that advised the Joint Committee on Taxation staff for the tax law simplification study submitted to Congress in 2001. In 2015 she was appointed to the California Board of Equalization Executive Director’s Advisory Council (now serving on the CDTFA Advisory Board).

Annette maintains the 21st Century Taxation website and blog (http://www.21stcenturytaxation.com), as well as several websites on tax reform, state tax nexus, e-commerce taxation, worker classification, virtual currency taxation, and tax and ethical issues for marijuana businesses and tax advisers.

At SJSU, Annette is a recipient of the Outstanding Professor Award (2000/2001) and Distinguished Service Award (2004/2005).

Annette is a graduate of CSU Northridge (BS Accounting), Pepperdine (MBA), and Loyola Law School (JD). Prior to joining SJSU in 1990, Annette was with Ernst & Young and the IRS (revenue agent and lead instructor).