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N.D. (NewsDakota.com) A tax management program will be offered to producers and tax preparers from 9a.m. to noon CST on Tuesday, Dec. 2, at 11 interactive video sites in North Dakota.

The program, sponsored by the North Dakota State University Extension Service and Internal Revenue Service, will feature presentations by Ann Makres, IRS; Steve Eckroth, Eide Bailly, Bismarck; Rhonda Mahlum, Mahlum Goodhart PC, Mandan; Rick Mapel, AgCountry Farm Credit Services, Grand Forks; and Steve Troyer, Eide Bailly, Fargo.

Experts will provide federal income tax updates and tax management alternatives while producers still have time to implement year-end tax management decisions. Topics include:

* Federal income tax update

* Net investment income surtax and grouping

* Repair expense rules and reporting

* Transition planning

* Health insurance premium tax credits

* Shared responsibility payments

* Affordable Care Act impacts on HRAs and HSAs

* Income deferral and prepaids

* Tax planning ideas for 2014 and beyond

There will be an overview of when to accelerate or defer income in conjunction with expense timing to manage tax liabilities now and for the future. The tax consequences of the Affordable Care Act also will be presented.

Four question-and-answer periods are scheduled during the three-hour program. Preregistration is required because seating is limited. The cost for the program
and materials is $15.

Interactive video sites for the program are at Bismarck State College; North Dakota School for the Deaf, Devils Lake; Bottineau County Courthouse, Bottineau; Stark County Courthouse, Dickinson; NDSU, Fargo; County Office Building, Grand Forks; James Valley Career and Technology Center, Jamestown; North Dakota State College of Science, Wahpeton; Broadway Commons, Williston; and NDSU Research Extension Centers in Minot and Langdon.

The program is approved for 3 IRS continuing education provider credits. For additional information or registration, call the NDSU Extension Service in Fargo at (701) 231-8642.