Mastering Consolidated Returns: A Comprehnesive Overview for Tax Professionals is specifically designed to provide participants with a thorough understanding of the consolidated return regime. The program will equip attendees with the knowledge necessary to navigate the complexities of consolidated groups, covering both foundational principles and the detailed rules that apply in various circumstances. You also will gain insight into recent tax legislation, such as the Corporate Alternative Minimum Tax (CAMT), and related guidance that applies to consolidated groups. A top tax faculty will provide practical examples and provide opportunities to practice the application of the rules. Attendees will leave with a strong foundation in consolidated tax principles, empowering them to navigate compliance challenges and optimize tax planning strategies.
Learning Outcomes:
- Gain a clear understanding of the foundational principles of consolidated returns, including affiliation requirements, how to file a consolidated return, and the rules governing group structure changes.
- Learn to calculate consolidated taxable income and consolidated Earnings and Profits (E&P), understand the investment adjustment system, intercompany transaction rules, and the implications of excess loss accounts (ELAs) and loss limitations in a consolidated group.
- Understand the impact of recent tax legislation, such as the Corporate Alternative Minimum Tax (CAMT), on consolidated groups, and gain practical knowledge of how to navigate compliance challenges and optimize tax planning strategies.
Instructor(s):
This series features instruction from experienced tax professionals across leading firms, including BDO, Skadden, Weil, Anderson, Crowe, Deloitte, and more!
General Course Information
Access
Online, upon completion of the checkout process, you will be directed to our Learning Management System (LMS) for access to the full course.
For member pricing, please login to tei.org
This is a digital product. With full paid access, content will be available for one year after the purchase date.
CPE Credits
This digital product is not eligible for Continuing Professional Education (CPE) credit.
Each session includes recordings from the 2025 virtual program and the corresponding PowerPoint slides.
Length of Course
The full course consists of multiple sessions, with a total duration of approximately 10.0 hours.
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
For more information, please refer to CPE requirements and NASBA sponsorship details.
Terms & Conditions
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