December 2025 Tax Update and Planning Strategies MicroCast - 1 Hour CPE

December Update: Tax Changes, Planning Rules, and Practical Guidance Learning Objective:  By taking this course the student will learn about: tax ramifications of below market loans, draft Form 1098-LVI, big changes for catch-up contributions, collection statute expiration date, pass-through entity (PTE) elective tax is still viable, 2025 employer OT reporting penalty relief, IRS direct file program suspended, 2025 tax filings by the numbers, student loan debt forgiveness issue on the horizon, debt secured after completing substantial home improvements, dual sources of rental income, Sec 121 & foreign homes and more.    CPE Hours:  Federal Tax Subject = 1 CPE Credit / Total = 1 CPE Credit Accreditation:  CTEC, IRS, Enrolled Agents, NASBA CPA Field of Study:  Federal Tax Law  Publication Date: 12/1/2025  Instructional Delivery Method: Group Internet-Based Level:  Intermediate Prerequisites: None Advanced Preparation: No Advanced Preparation Requ