Tax Seminar-in-a-Box

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Tax Seminar-in-a-Box

• A complete, ready-to-use PowerPoint presentation
  with speaker notes

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We do the work, you get the business

• Tax seminars are a proven way to develop new
  client relationships.
• Seminars enable you to demonstrate your expertise
  and start a dialog about tax planning
  strategies.
• But creating a seminar presentation can be
  difficult and time-consuming.
• PDI Globals Tax Seminar-in-a-Box gives you an
  easy way to conduct successful tax seminars.
• The presentation is based on PDI Globals
  2009-2010 Tax Planning Guide.
• Ready-to-use slides can be branded with your
  logo.
• Each slide has speaker notes to facilitate
  presentation.
• You can edit, take out, or add slides and note
  copy as you like.
• So you can focus on seminar marketing and
  execution ? and developing more business.

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PowerPoint presentation and script

• The tax seminar presentation consists of 67
  slides, with speaker notes.
• Space is provided to include additional technical
  and contact information, and you can always,
  edit, add or delete slides if needed to adjust
  timing or content.
• The graphics and images used throughout the
  presentation are also taken from the tax guide.
• The speaker notes include introductory and
  closing comments you may find useful.
• Following are a few sample slides from the
  seminar presentation, with the speaker notes, so
  you can see how the slides and notes work
  together.

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Why you should look at 2009 income, expenses and
potential tax now
TAX PLANNING BASICS
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Script for preceding slide

• Slide 6 Why you should look at 2009 income,
  expenses and potential tax now
• To minimize income tax, you need to look at your
  income, deductible expenses and potential tax
  liability before the end of the year. But if you
  focus solely on your marginal tax rate that is,
  the rate that applies to your next dollar of
  ordinary income you may be wasting your time.
• Why? Because there are a variety of other rates
  and limitations that can affect your income tax
  liability. And one of them is the alternative
  minimum tax

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Avoid or reduce the AMT

• If subject to the AMT this year, consider
• Accelerating income and short-term capital gains
  into 2009 to take advantage of the lower AMT
  rate
• Deferring expenses you cant deduct for the AMT
  until 2010
• If subject to the AMT next year, consider
• Deferring income until 2010, when youll pay the
  lower AMT rate
• Prepaying expenses deductible this year but not
  next
• Look into the AMT credit
• If you pay AMT on certain deferral items, you may
  be entitled to a (refundable) credit in a
  subsequent year

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Script for preceding slide

• Slide 8 Avoid or reduce the AMT
• If it looks as if youll fall into this tax trap
  this year, consider accelerating income and
  short-term capital gains into 2009. This may
  allow you to benefit from the lower maximum AMT
  rate. Also consider deferring expenses you cant
  deduct for AMT purposes until 2010 you may be
  able to preserve those deductions.
• If youll be subject to the AMT next year, take
  the opposite approach. For instance, defer income
  to 2010, because youll likely pay a relatively
  lower AMT rate. And prepay expenses that will be
  deductible this year but that wont help you next
  year because theyre not deductible for AMT
  purposes.
• Keep in mind that it may be hard to predict
  whether youll be subject to the AMT in 2010
  because theres some uncertainty about whether
  AMT relief will be extended beyond 2009.
• If you pay AMT in one year on deferral items,
  such as depreciation adjustments or the tax
  preference on ISO exercises, you may be entitled
  to a credit in a subsequent year.

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Plan for passive losses

• Passive activity losses are deductible only
  against income from other passive activities
• Carry forward disallowed losses to the next year
• To avoid passive treatment, participate in a
  trade or business more than 500 hours a year
• If you dont pass the test, consider
• Increasing your involvement
• Disposing of the activity
• Looking at other activities

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Script for preceding slide

• Slide 10 Plan for passive losses
• If youve invested in a trade or business in
  which you dont materially participate, remember
  that passive activity losses generally are
  deductible only against income from other passive
  activities. You can carry forward disallowed
  losses to the next year.
• To avoid passive activity treatment, typically
  you must participate in a trade or business more
  than 500 hours during the year or demonstrate
  that your involvement constitutes substantially
  all of the participation in the activity.
  (Special rules that well talk about later apply
  to real estate.)
• If you dont pass this test, consider increasing
  your involvement. If you can exceed 500 hours,
  the activity no longer will be subject to passive
  loss limits.
• You can also dispose of the activity, which will
  allow you to deduct all the losses. But the rules
  are complex, so consult your tax advisor. Or you
  may just want to look into other activities.

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Teens can reap great future rewards with Roth
IRAs
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Script for preceding slide

• Slide 12 Teens can reap great future rewards
  with Roth IRAs
• Both Emily and Jacob contribute 5,000 each year
  to their Roth IRAs up until the age of 66. But
  Emily starts contributing when she gets her first
  job at age 16, while Jacob waits until hes 23
  years old, after hes graduated from college and
  started his career.
• As you can see, given a 6 rate of return,
  Emilys additional 35,000 of early contributions
  result in a nest egg when she retires at age 67
  thats more than 500,000 more than Jacobs!
• OK lets move on to charitable giving

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Pricing and ordering

• When Tax Seminar-in-a-Box is ordered with at
  least 100 copies of PDI Globals 2009-2010 Tax
  Planning Guide, the price is 195.
• Without a PDI Global tax guide order, the price
  is 495.
• To order, call 800.227.0498 or e-mail
  pditaxguides_at_pdiglobal.com.