AICPA-Becker REG V3.7更新内容汇总！

来源: 正保会计网校编辑：00LilGhost 2020/09/23 18:05:46　字体：大小

2020年9月8日，Becker软件已更新FAR和REG Course Update PDFs，增加了MCQs和Simulations，这些内容仅在2020年10月至12月考试中有所体现。

2020年10月1日，Becker 软件将会更新教材更新页、flashcards、MCQs和simulations，适用于2020年10月1日以后的AICPA考试。

REG V3.7更新内容：

REG V3.7
适用考期	更新内容
2020.10.1-12.31	REG 1—Module 1 R1-4：	2 Charity （no AGI limit）
	REG 1—Module 2 R1-15：	2.2 Nontaxable fringe benefits: Employer payment of student loans also excludable
	REG 1—Module 2 R1-21：	2.10.1 IRA distribution: No required minimum distributions
	REG 1—Module 2 R1-27：	2.18 Coronavirus-related distributions are not subject to penalty tax
	REG 1—Module 3 R1-29：	1.2 The deduction for business interest expense is limited to 50 percent of business income
	REG 1—Module 5 R1-59-63； REG 5—Module 1 R5-9； REG 5—Module3 R5-30,32,33,34；	Excess business loss limitation suspended
	REG 2—Module 1 R2-5,7,8	Traditional IRA: No required minimum distributions
	REG 2—Module 2 R2-22-24:	2.4 No AGI limit on charitable deductions itemized deduction
	REG 2—Module 2 R2-44,45:	2.18 Employee retention credit available to eligible employers
	REG 4—Module 2 R4-10,45:	1.3.4 The deduction for business interest expense is limited to 50 percent of business income
	REG 4—Module 2 R4-11	Charitable Contributions （25 Percent of Adjusted Taxable Income Limitation）
	REG 4—Module 2 R4-18,25	The chart indicates that the corporate charitable deduction is limited to 25 percent of "A."
2020.10.1以后	REG 1—Module 1 R1-4； REG 2—Module 2 R2-3,13:	2 Qualified charitable contributions （up to $300）
	REG 1—Module 3 R1-31：	1.4.2 Net Taxable Loss
	REG 1—Module 3 R1-44； REG 5—Module 3 R5-27：	Retirement plan contributions for partners （included as part of guaranteed payments）需填写1065表
	REG 3—Module 5 R3-49：	year Class: Includes qualified improvements to the interior of existing nonresidential building and certain improvements made directly to land
	REG 3—Module 5 R3-55 :	1.5 Bonus Depreciation, Qualified property is personal property with a recovery period of 20 years or less, including qualified improvement property
	REG 4—Module 2 R4-18； REG 4—Module 4 R4-39,40:	Net Operating Loss: Carryback five years, carryforward indefinitely （2018–2020）, No carryback, carryforward indefinitely （2021 and beyond）
	REG 4—Module 3 R4-25:	1.4.4 Minimum Tax Credit 1.4.5 Employee Retention Credit
	REG 4—Module 3 R4-25:	1.4.4 Minimum Tax Credit , 1.4.5 Employee Retention Credit
	REG 4—Module 2 R4-41,42:	The substance and calculations in Illustration 1 have not changed, but the actual years （2019, 2020, etc.） have been added for clarity
	REG 6—Module 6 R6-55:	5.3 Substantial Authority Standard: The substantial authority standard is a position that has more than a 40 percent chance of succeeding in court.
2021.1.1以后	REG 1—Module 3 R1-31：	1.4.2 Net Taxable Loss