BEGIN:VCALENDAR VERSION:2.0 PRODID:-//National Association of Enrolled Agents - ECPv5.12.2//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:National Association of Enrolled Agents X-ORIGINAL-URL:https://www.naea.org X-WR-CALDESC:Events for National Association of Enrolled Agents REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/New_York BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20210314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20211107T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;VALUE=DATE:20211117 DTEND;VALUE=DATE:20211118 DTSTAMP:20220209T233729 CREATED:20210330T172716Z LAST-MODIFIED:20210914T153429Z UID:2600-1637107200-1637193599@www.naea.org SUMMARY:Casualties\, Disasters & Settlements DESCRIPTION:Casualties\, Disasters & Settlements\nIRS Program #: X9QQU-T-00800-21-S/O\nCE: 2\nSpeaker: Larry Pon\, EA \nCourse Description:\nIn this presentation\, we will review the latest tax rules for Casualty Losses\, Disasters\, and the taxation of Settlements. Our clients have certainly gone through their share of casualties and disasters and may have even received settlements. We will review the proper tax treatments and the many questions we need to ask our clients. Although the Tax Act of 2017 eliminated personal casualty loss deductions for the years 2018-2025\, business casualty losses remain deductible\, and personal losses within federally declared disaster areas remain deductible. \nLearning Objectives: \n\nDeducting casualty losses\nNavigating Form 4684\nDetermining Nature of Loss\nFederally Declared Disasters\nDefinition of casualty\nDetermine the amount of the loss\nEffect of insurance proceeds\, settlements\, and certain disaster relief payments\nWhen to report loss URL:https://www.naea.org/event/casualties-disasters/ END:VEVENT END:VCALENDAR