Election 2024 and Tax Policy: What's at Stake

Date: Wednesday, December 18, 2024
Time: 01:00 PM ET / 12:00 PM CT / 11:00 AM MT / 10:00 AM PT [Prevailing Time]
Presenters: Rochelle L. Hodes, Principal, Crowe, Danielle L. Bush, Federal Tax Senior Manager, Crowe, Amy Cronen, CPA – Partner-Elect, Crowe
Moderator: Wayne Sine, CPA, MBA, Director of Education, National Society of Accountant for Cooperatives (NSAC)
Learning Objectives:
1. Understand the expiring TCJA tax provisions
2. Explore the impact of elections on tax policy
3. Gain insights on the cost to enact Trump’s tax proposals
Field of Study: Taxes
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group Internet-based
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
  Order Recording

Course Description

How will the 2024 elections shape the future of tax policy? This webinar delves into the potential impacts of electoral outcomes on critical tax provisions and IRS funding. Join us to explore the expiring Tax Cuts and Jobs Act (TCJA) provisions, assess the cost implications of proposed tax policies, and better understand what’s at stake for taxpayers and businesses.

Presenter and Moderator Bios

Presenter: Rochelle L. Hodes, Principal, Crowe

Rochelle Hodes is a Principal in the Washington National Tax Office at Crowe. She has over thirty years of experience in federal tax practice and procedure, including federal tax dispute resolution and tax policy services. Rochelle advises clients on a broad range of tax matters relying on her deep knowledge developed in private practice and the federal government. Rochelle is a contributing author for “IRS Practice and Procedure.” In 2017, Rochelle was named a “Tax Person of the Year” by Tax Notes.

Prior to becoming a Principal at Crowe, Rochelle was Associate Tax Legislative Counsel in the Office of Tax Policy at the U.S. Treasury Department. While at Treasury, she worked on a variety of matters, including the new partnership audit regime, crypto-currency and the Tax Cut and Jobs Act. Rochelle began her career as an attorney with the Internal Revenue Service Office of Chief Counsel. Before returning to Treasury, Rochelle spent several years in private practice in the Washington D.C. national tax office of two major public accounting firms. Her experience includes assisting clients in resolving federal tax disputes, obtaining private letter rulings, and addressing and responding to regulatory and legislative changes in tax policy.

Professional Affiliations
• The District of Columbia Bar
• American College of Tax Counsel
• American Bar Association
• American Institute of Certified Public Accountants

Education & Certifications
• Bachelor of Science, The American University | Washington, D.C.
• Juris Doctor, Law Review, Washington College of Law | Washington, D.C.
• Master of Laws, Taxation, Georgetown University Law Center | Washington, D.C.

Presenter: Danielle L. Bush, Federal Tax Senior Manager, Crowe

We would like to thank Danielle for the planning and development of this session.

Danielle Bush, a Federal Tax Senior Manager, brings over 9 years of public accounting experience to the table. She has worked extensively with family-owned and private equity-owned businesses, both with international and multi-state operations. Since joining Crowe LLP (“Crowe”) in January of 2015, Danielle has focused on federal and state tax compliance and consulting.

Throughout her career, Danielle has focused on family-owned and private equity-owned businesses with a current focus in the Food and Commodities and Agribusiness Industries, including purchasing, marketing and agricultural cooperatives. She has developed experience with growing companies and acquisitions,

Presenter: Amy Cronen, CPA – Partner-Elect, Crowe

We would like to thank Amy for the planning and development of this session.

Amy Cronen is a partner-elect in the Crowe Federal Tax Services Group. She has over twenty years of tax compliance and consulting experience with multi-state and international businesses.

During her career, she has spent the majority focusing onthe Food and Commodity value chain, including agriculturalproduction, commodity merchandising and cooperativebusinesses. Her technical focus has been in the area ofpartnership, LLC taxation and “C” and “S” Corporations.

Moderator: Wayne Sine, CPA, MBA, Director of Education, National Society of Accountant for Cooperatives (NSAC)

After retiring as Tax Director for Southern States Cooperative, Wayne Sine was asked to serve as Education Director for NSAC. He has been a long-time and active member of NSAC, having served as past President of the Atlantic Chapter and past Chair of the Tax Committee. In addition to his work with NSAC, Wayne has served on the Legal, Tax, and Accounting (LTA) Committee of the National Council of Farmer Cooperatives, Chaired the Tax Committees for both the Virginia Chamber of Commerce and the Virginia Manufacturers Association, served on the Tax Policy Committee of the Virginia Society of CPAs, and served as past Region Vice President for the Tax Executives Institute.

Cost
Free for NSAC Members / $56.00 for Non-Members

Delivery System

• All programs are delivered using the Zoom platform.
• Confirmations will include log-in instructions.
• Participants are able to participate using any device with an Internet connect (if the device does not have speakers, the participant can also dial-in) or they can participate with audio only by dialing in.
• All registrants will receive a link to the CLN’s recording by email within 48 business hours of event’s conclusion.
• There will be assistance available to help with technical and connectivity issues up to 10 minutes prior to the start of the presentation.

Registration

All registration is done on-line and each guest must provide their name and email address to participate. All NSAC members may register for free. Non-members may register for a nominal fee.

Refund Policy

NSAC will not issue refunds for CLNs. If a registrant is unable to participate in the CLN and provides notification to info@nsacoop.org 48 hours prior to the session, a credit will be provided for a future CLN. Alert the NSAC staff member monitoring the CLN if technical difficulties are encountered and technical support will be provided to eliminate problems with future CLNs.

Additional Information

Live participation is required for CPE credit and polling questions must be answered to document your active participation. All registrants will receive an email following the session with links to the slides and/or handouts, and a link to the CLN recording (unless otherwise stated). If you are unable to participate in the live session, you can still watch the recorded session, but you will not be eligible for CPE credits. Those eligible for credits will receive their certificate by email with 7 business days.

For more information regarding NSAC CLNs or administrative policies such as complaint and refund, contact the NSAC Headquarters, 7946 Clyo Road, Suite A, Centerville, OH 45459, 937-222-6707, or info@nsacoop.org.