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Instructor
Vivian J. Paige, CPA, CGMA, MBA, MS, has extensive experience in taxation and accounting. She was a successful sole practitioner until selling most of her firm 11 years ago and joining the faculty of her alma mater, Old Dominion University (ODU). During her nine years at ODU, she received numerous awards, including being bestowed the permanent title of "University Distinguished Teacher" and being named the "Most Inspiring Faculty Member" by the winner of the ODU Kaufman Scholar Award, given annually to the top student among ODU's 25,000+ students. She then spent two years as a member of the faculty at Christopher Newport University, where, in addition to teaching, she served as a mentor to the next generation of CPAs. She is currently taking a break from teaching.
Vivian is a member of the American Institute of CPAs (AICPA) and the Virginia Society of CPAs (VSCPA). She is actively involved in the VSCPA, currently serving as a member and immediate past chair of the Tax Advisory Committee and as a member of the VSCPA Political Action Committee Board, the ad hoc Educators' Symposium Task Force, and the Diversity, Equity and Inclusion (DEI) Council. She authored the VSCPA Legislators' Tax Guide and presented briefings to the legislature on taxation. She is the co-author of two current VSCPA ethics courses and has been a presenter at several VSCPA conferences. Her longtime service to the VSCPA was recognized in 2019 when she was named the Outstanding Member.
Vivian is also involved in her community. She serves as a member of the Audit and Finance Committee of the FoodBank of Southeastern Virginia, on the audit and finance committees of the ACLU of Virginia, and as a board member of the Hampton Roads Tax Forum. She was a member of the Mayor's Commission on Equity and Economic Opportunity and the Mayor's Committee on Gaming. For a number of years, she was a weekly guest opinion columnist for The Virginian-Pilot, covering state and local politics. She co-founded Norfolk United Facing Race and was a founding board member of the Hampton Roads Center for Civic Engagement. Her varied interests have led her to be a public speaker and a frequent guest on radio and television, both locally and nationally. For her work in the community, she has received numerous awards, including being a YWCA Women of Distinction honoree.
In this course, we review current year developments and planning ideas affecting individual, corporate and business income taxation using a combination of humor and examples. We will emphasize all major new tax legislation as well as other significant tax developments that affect 2025 tax return preparation and 2025 tax planning for individuals, corporations, and non-corporate businesses. The course format is designed to update CPAs with various levels of experience.
This course is designed to review major developments in federal income taxation for individuals, corporations and other businesses having the greatest impact on participants, their clients and their companies. The course will emphasize developments affecting 2025 returns and tax planning, including any new 2025 legislation, important regulations, rulings and court cases. The seminar is designed to update participants on 2025 tax developments, emphasizing practical solutions to problems and tax planning opportunities.
The major topics covered in this seminar include:
• A review of any tax legislation enacted in 2025, including potential changes to corporate and individual tax rates.
• Updates on FinCEN’s beneficial ownership information reporting rules and compliance requirements.
• Regulations modifying the required minimum distribution (RMD) rules for 2025.
• An analysis of 2025 developments related to energy credits, including clean energy incentives and tax credits for energy-efficient home improvements and electric vehicles.
• Employee Retention Credit (ERC) developments and IRS enforcement actions.
• Updates on 1099-K reporting rules and implementation for 2025.
• Emerging developments in digital assets taxation, including new IRS guidance on cryptocurrency and NFT transactions.
• Key new tax cases, rulings and regulations expected to have the most significant impact on individuals and businesses.
• IRS enforcement initiatives and compliance trends for 2025.
• Planning strategies for maximizing tax benefits and mitigating liabilities in light of recent legislative changes.
The presentation will emphasize tax planning opportunities resulting from these recent developments.
The course material includes:
• The course material will include detailed information on the above note information.
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Individuals having one or more Tax Seasons and a general understanding of individual, corporate and business income taxation who are involved in the preparation and/or review of individual, corporate and business income tax returns or who provide tax planning advice to individuals and businesses.