June 18, 2026

Live Webcast

2 CPE Credits

Don Farmer's Advanced Schedule A Planning: SALT Caps, AMT & BunchingStrategies

June 18, 2026
Live Webcast
2 CPE Credits

Don Farmer's Advanced Schedule A Planning: SALT Caps, AMT & BunchingStrategies

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    Instructor

    Nick
    Preusch

    View Bio

    Nick Preusch, CPA, JD, LLM, MSA

    Bio

    Nick joined YHB in 2020 with over 15 years of experience in the industry. Nick is a graduate of Carthage College with a BS in Accounting and Business, the University of Connecticut with an MA in Accounting, Case Western Reserve University with a JD, and Georgetown University with an LLM in taxation. Nick has also worked with the Internal Revenue Service as a Revenue Agent and an Attorney with the IRS Office of Professional Responsibility.

    EXPERTISE

    Nick’s expertise includes helping high wealth individual and large business entities with complex tax compliance, along with specializing in international, non-for-profit tax issues, and tax ethics issues. He has used his tax expertise not only to serve his clients, but also his peers. He has authored publications for the AICPA’s Journal of Accountancy, AICPA’s Tax Advisor, NATP’s Tax Pro Journal, and CCH’s Journal of Tax Practice and Procedure and co-authored a textbook, Tax Preparer Penalties and Circular 230 Enforcement, published by Thomas Reuters. He has also lectured nationally on topics such as ethics, complex tax transactions, and IRS practice and procedure.

This course provides an advanced analysis of Schedule A planning strategies in a post-TCJA environment. Participants will examine the SALT deduction limitation, alternative minimum tax (AMT) interactions, charitable contribution timing, and medical expense planning. Through real-world examples, the course emphasizes how to optimize itemized deductions using bunching strategies, state tax workaround considerations, and timing techniques for high-income taxpayers.

Learning Objectives

1. Analyze the impact of the SAL cap and identify planning opportunities to mitigate its effect 2. Evaluate AMT exposure when implementing Schedule A strategies 3. Apply bunching strategies for charitable contributions and medical expenses 4. Distinguish when itemizing versus taking the standard deduction produces optimal tax results 5. Identify common pitfalls and compliance risks in advanced Schedule A planning

Major Topics

• Schedule A planning considerations under current federal tax law
• SALT deduction limitation; application of the SALT cap
• Alternative minimum tax (AMT) implications
• Charitable contribution planning including timing and bunching strategies
• Medical expense deduction planning including threshold requirements
• Itemized deductions versus the standard deduction
• Compliance considerations and common pitfalls I advanced Schedule A planning

CPE Credits Available

2 CPE Credits
2
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Tax; Taxation

Prerequisites

None

Advanced Preparation

None

Provider

Don Farmer Tax Education

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