Welcome to the Client Wise December 2015 update seminar. My name is Liam Senior, and I'm an enrolled agent with over 40 years of experience in the tax business. I am also the co-founder of Clockwise and the Chief Technical Officer for the firm. I frequently do presentations at our Client Wise Fall and Spring updates. Today, we will be discussing the changes that have occurred during December. While each individual change may not seem significant, when you put them all together, it becomes apparent that there have been quite a few. Before we begin, I want to mention that this course is qualified for one hour of CPE credit. To track your attendance, we will be presenting some questions and polls throughout the presentation. Please have a pencil ready to write down your answers. You can then go to our website and answer these questions on our CPA center, which will instantly generate a CPA certificate for you. In addition, we have a 13-page PDF document that provides detailed material about what we will be covering today. It is recommended that you have downloaded this document to follow along with the presentation. If you have any questions during or after the presentation, you can send them to cpe@clientwise.com, and one of our subject matter experts will respond as soon as possible. Now, if you turn to the table of contents on page two of the handout, you will see the topics we will cover today. These include the de minimis expense safe harbor, an estimation worksheet for the premium tax credit, ACA final regulations, auto and truck cents per mile fleet average fair market value maximums for 2016, a court case regarding a doctor's business deduction for a mobile home office, relaxed requirements and proposed regulations for ABLE accounts, requirements for...
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