Tax Trends: 2025 Year-end tax planning series

In this session, Baker Tilly tax professionals will explore key federal and international business tax planning considerations for pass-through entities, including the permanent extension of the Qualified Business Income (QBI) deduction, changes to interest deduction limitations and more. Attendees will gain insights into entity-level and owner-level strategies, compliance challenges and opportunities for optimizing tax outcomes. Designed for tax professionals advising or working with partnerships, S corporations and LLCs, this session will provide actionable guidance to close out the year with confidence.

- Summarize major OBBBA provisions affecting flow-through entities and their owners

- Analyze international tax reforms relevant to partnerships with cross-border operations

- Develop planning approaches for entity structure, income timing and owner distributions

CPE credit: One (1) hour credit

As 2025 comes to a close, individual taxpayers face a shifting tax landscape, including changes to the SALT deduction cap, charitable contribution limits, estate and gift tax exemptions, and other tax considerations. In this session, Baker Tilly tax professionals will discuss updated considerations for individual taxpayers following the enactment of the OBBBA.

- Summarize key individual tax provisions in the OBBBA and implications for tax year 2025 tax planning

- Apply strategies to manage income, deductions and gifting in light of new phaseouts and thresholds

- Assess planning opportunities related to SALT, PTET elections and charitable contributions

CPE credit: One (1) hour credit

In this session, Baker Tilly tax specialists provide an overview of state and local tax (SALT) provisions shaped by sweeping provisions in the OBBBA. Presenters will cover strategic year-end planning considerations, significant multi-state tax developments as well how state conformity to federal changes may affect planning decisions and compliance risks.

- Identify major SALT-related provisions in the OBBBA and their implications for 2025 year-end tax planning

- Evaluate significant multi-state direct tax developments

- Analyze state conformity challenges and how the influence SALT planning across jurisdictions

CPE credit: One (1) hour credit

This session will explore key updates to federal and state transferable tax credits, negotiated credits and incentives, new rules for qualified production property and domestic research expenditures under section 174.Attendees will gain insight into new eligibility timelines, compliance requirements and strategic opportunities for seizing benefits before year-end and prepare for 2025 filings.

- Identify tax credit and incentive opportunities available for year-end tax planning for federal and state transferable tax credit opportunities.

- Apply planning strategies for domestic research expenditures under revised section 174 rules

- Identify federal and state transferable tax credit and negotiated credit and incentive opportunities

CPE credit: One (1) hour credit

Join Baker Tilly tax professionals for a year-end tax planning update covering federal and international business tax considerations for corporate entities. This session provides a comprehensive overview of key planning opportunities for business expansion and compliance challenges, including changes to interest deduction limitations, ASC 740 updates and more.

- Summarize major corporate tax provisions in the OBBBA and their implications for year-end planning

- Evaluate the impact of ASC 740 considerations on corporate tax modeling

- Analyze international tax reforms, including FDDEI

- Develop strategies for business expansion and year-end tax planning

CPE credit: One (1) hour credit