Understanding the Tax Cuts and Jobs Act Seminar
DISCLAIMER
Before purchasing, review the rules of your licensing or certifying entity. It is your responsibility to confirm this course meets your CE requirements. See the credit tab on the course page for details.
What’s Included: Full webinar recording, written course materials, expert instruction, a mandatory quiz, and a certificate upon completion.
Deliverability Timeline: All courses are generally available within 1-2 weeks after the live presentation.
CE Credits: AIA and/or LA/CES accreditation is available by request for courses recorded prior to March 11, 2026. All courses after that date include those accreditations by default, if applicable. With these accreditations, our courses qualify for credit in nearly all states for engineers, surveyors, architects, and landscape architects.
Learn more about the on-demand format in our FAQ or contact us at (715) 835-5900 or customerservice@halfmoonseminars.org
Agenda
Registration: 8:00 – 8:30 am
Morning Session: 8:30 am – 12:15 pm
Lunch (On your own): 12:15 – 1:15 pm
Afternoon Session: 1:15 – 4:40 pm
Introduction: Policy Points of Tax Cuts and Jobs Act
R. Woods Jr.
Lower taxation
Creating jobs
Personal Income Tax Changes
R. Chamberlain
Rate changes, standard deduction and personal exemptions
Changes to deductions and credits
Individual AMT
Estate tax
Corporate Income Tax and Changes to BusinessvDeductions
R. Woods Jr.
Corporate income tax rate, corporate AMT
NOLs, interest deductions, excess business loss
Accounting changes
Carried interest
Qualified Business Income Deduction
N. Rodes IV
General overview
Limitations
Specified service businesses
International Tax
R. Woods Jr.
Exemption of foreign income
Deemed repatriation of foreign income
Base erosion prevention
Other provisions
Employee Benefits and Non-Profits
R. Chamberlain
Fringe benefits
Employee compensation
FMLA credit
Non-profits
Employee benefits
Planning Opportunities
N. Rodes IV
199A planning
1202 opportunities
Choice of entity and exit planning
Credits
Accountants
8.0 CPE Hours
Attorneys
6.75 Kentucky CLE Hours
6.75 Ohio CLE Hours
6.70 Indiana CLE Hours
IRS Enrolled Agents and Tax Preparers
8.0 CE Hours
Certified Financial Planners
8.0 CE Hours
Continuing Education Credit Information
This course is open to the public. It offers continuing education credit to accounting, legal, and tax professionals.
This group live course offers up to 8.0 intermediate-level CPE credits in the field of taxes. A basic knowledge of federal taxes is recommended, and no advance preparation is required. The Kentucky State Board of Accountancy accepts sponsors listed on the NASBA National Registry of CPE Sponsors.
HalfMoon Education Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org. Complaints can also be directed to Doug Chapman at doug@halfmoonseminars.org. Sponsor No. 103015.
This seminar has been approved for 6.75 CLE hours for Kentucky and Ohio attorneys. It is approved for 6.7 Indiana CLE hours.
This program qualifies for 8.0 hours of continuing education credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g). Program No. NHXDT-T-00062-18-I.
HalfMoon Education Inc. is a CFP Board-Registered continuing education Sponsor. The Certified Financial Planner Board of Standards, Inc. has granted 8.0 hours of continuing education credit for the completion of this seminar.
Speakers
Rachael Chamberlain
Frost Brown Todd LLCRachael High Chamberlain is an associate in the Lexington office of Frost Brown Todd LLC and practices in the area of tax law with an emphasis on state and local taxation. She has experience in the areas of property tax, sales and use tax, and income tax. Ms. Chamberlain has also assisted with several nonprofit entities’ tax projects and, she assists clients with general business transactions. Ms. Chamberlain is a 2011 graduate of Transylvania University, and received her degree from the University of Kentucky College of Law in 2014. She currently serves as chair of the Tax Section of the Kentucky Bar Association.
Nelson Rodes
Frost Brown Todd LLCNelson D. Rodes IV is an attorney and associate in the Louisville office of Frost Brown Todd LLC. Mr. Rodes’ practice focuses on civil and criminal tax litigation matters as well as the tax implications of general business transactions. He has counseled clients on various issues involving federal and state income taxes, employment taxes, sales and use tax, real property taxes, and tax incentives. Prior to joining Frost Brown Todd, Mr. Rodes was with Ernst & Young where he was a senior in the firm’s National Tax Department, focusing primarily in the area of state and local transactional tax, assisting clients with the tax consequences of mergers and acquisitions and post-transactional planning. He also served as a summer law clerk for the Hon. Joseph R. Goeke of the United States Tax Court prior to earning his LL.M. degree in Taxation. Mr. Rodes is a graduate of Centre College and received his J.D. degree from the University of Kentucky and LL.M. in Taxation from Georgetown University.
Richard Woods
MCM’s Tax Services DepartmentRichard B. Woods, Jr., is a partner in MCM’s Tax Services Department and leads the Federal Tax Group. His practice focus is providing business and individual tax planning and compliance to closely held businesses and their owners, with emphasis on C corporation/shareholder issues, consolidated multi-state tax returns, mergers and acquisitions, partnership and S corporation issues, and real estate matters. Mr. Woods has been active in public accounting since 1996 and was formerly associated with a national accounting firm for over five years. He is a member of the firm’s Insurance, Manufacturing and Financial Institutions Service Teams.