The AB5s of Employees vs. Independent Contractors
EVENT DATE:
Jul 08,2025
PRESENTER(s): Douglas J. Van Der Aa, CPA
1:00 PM ET | 12:00 PM CT | 10:00 AM PT |
120 Minutes
This program has been approved NASBA & IRS CPE Credit 2(Taxes)
This course explores the tests used to determine whether a worker is properly characterized as an employee or an independent contractor for tax purposes, with a focus on the cost of getting it wrong and possible Section 530 relief. The game changing impact of the Dynamex case and AB5 will also be discussed.
Learning Objectives:
- Apply the tests used to determine whether a worker is properly characterized for tax purposes
- Identify cost associated with misclassification
- Identify planning ideas and potential pitfalls.
Program Content:
- Four ways to classify a worker
- IRS 20 Factors
- 20% Section 199A deduction
- Cost of misclassifying an employee
- Section 530 relief
- Game changing impact of the Dynamex case and AB5
Credits and Other information:
- Recommended CPE credit – 2.0
- Recommended field of study – Taxes
- Session Prerequisites and preparation: None
- Session learning level: Basic
- Location: Virtual/Online
- Delivery method: Group Internet Based
- NASBA Sponsor: 146439
- IRS Course ID: PJGWS-T-00076-23-O
- Attendance Requirement: Yes
- Session Duration: 2 Hours
- Case Studies and Live Q&A session with speaker
- PowerPoint presentation for reference
Who Should Attend?
- CPA, EA, attorney, and staff
- Tax department
- CFOs and controllers
- Accounts payable and accounting managers
- Public accountants
- Sole Proprietors
Coder Archives is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Speaker Profile:
Doug is a lively and energetic speaker – especially on the subject of taxes and ethics. He has been a highly rated speaker and seminar leader for CPA Associations and other organizations throughout the country for more than 18 years. Doug has over 25 years of professional experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. As a CPA, Doug’s practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.
