Course Information

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Investment Strategies After the Jobs Growth and Tax Relief Reconciliation Act of 2003
Author: Sidney Kess and Barbara Weltman

Description:
When the Jobs and Growth Tax Relief Reconciliation Act of 2003 was finalized, it was estimated that 20 million returns would be impacted by the new treatment of dividends and 15 million returns would be impacted by the cut in capital gains.

Changes in the tax rates on dividends and capital gains, as well as a drop in the tax brackets above the 15% rate, requires investors to re-examine certain investment strategies in order to take advantage of the new tax breaks.

This course will review strategies for using the new law to your clients' best advantage.

Topics covered include:

  • Holding periods for purposes of the capital gain rate
  • Timing rules
  • Dividends
  • Deductibility of investment interest
  • Municipal bonds
  • Investment holdings

Course Details:
Price:  $40.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Overview
Advanced Preparation:  None
CTEC course number:  1075-CE-2339
Course was last updated on:  12/08/03
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Library:
Learning Center Core
Wealth Management

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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This course makes use of Macromedia Flash and requires the Flash plugin. To test if your browser already has the proper Flash support installed, click here to view a test file. If you cannot see the image, please visit the Macromedia Flash website to download the latest version of the free Flash plugin for your browser.
Credit Available For: Units
CPE 2.0 CPE
QAS 2.0 CPE
CFP® (Accepted by the CFP Board) 2.0 CPE
Enrolled Agent (Accepted by the IRS) 2.0 CPE
CTEC Federal 2.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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