Unpacking the Big Beautiful Bill’s Bold Individual Provisions

Tax Controversy | Robbin E. Caruso | Oct 14, 2025

AAA-CPA 2025 Fall Education Conference
Session: Unpacking the Big Beautiful Bill’s Bold Individual Provisions

Presenter: Robbin E. Caruso, CPA, CGMA, Co-Partner in Charge, National Tax Controversy, Prager Metis.
5:00–6:00 PM EST | November 6

Join us for an in-depth exploration of the One Big Beautiful Bill and its sweeping changes to individual taxation. Robbin E. Caruso will unpack the bill’s most significant provisions—from the elimination of taxes on tips and overtime to expanded deductions, retirement incentives, and Opportunity Zone enhancements.

This session will provide critical insights into how these reforms impact:

• Estate planning strategies
• Business structuring coordination
• Tax controversy approaches

Designed for dual-licensed professionals, this session offers the statutory interpretation, regulatory guidance, and practical application needed to navigate today’s evolving tax landscape with confidence and precision.

Learn more.

2025-10-14T12:03:37-04:00

ニュースレター 2025年12月22日

移転価格は、大企業特有の問題と捉えられがちである。しかし実際には、多くの日系企業に関係する重要な会計税務の領域である。米国税務においては、IRC §482 が中心的な規定として位置づけられており、関連者間取引を独立企業間価格へ調整するための強制的な介入ルールとして機能している。

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