2025 Federal & California Update
San Jose Chapter Virtual Meeting

Date/Time:

Saturday, January 17, 2026
Part One - 9:00 AM to 11:30 AM
Part Two - 12:00 PM to 2:00 PM

Location:

Online Meeting via Zoom
This will be Zoom Meeting. Once you register and pay, the Zoom link will be provided in your confirmation email for you to log in at the designated meeting time. Zoom does require registration before entering the meeting.

Topic:

Federal Individual Update
- Tour of the form changes
- Form 1099-DA- OBBBA
- Other cases and guidance.
California Update with Highlight
- new conformity law and most recent FTB guidance and OTA cases.

Federal Business Update & Estate Planning; cautionary tale of not doing the DSUE right!

Presenters:

Claudia Stanley, CPA, EA
Claudia Stanley is a practicing CPA & EA in the Fresno area, as partner in C. Stanley, CPA & Associates. She is a graduate of California State University, Fresno, and serves as a state director for the CaliforniaSociety of Tax Consultants and for California Society of Enrolled Agents. In 2001 she was named on ofTop Ten Women of the Year in the nation by American Business Women’s Association. In 2022 she wasnamed CSTC’s member of the year. She frequently speaks on various tax topics, gives annual Federaland State tax update presentations, and hosts weekly roundtable discussion groups on Zoom.

Michele Patterson, EA
Michele Patterson is a practicing EA in the Fresno area, as partner in C. Stanley, CPA & Associates. She is a graduate of California State University, Fresno, and currently serves on the Board of Directors of Central Valley Chapter of CSTC. She and her husband are passionate about their dogs, enjoy vegetable gardening, and do volunteer work for children’s activities at their church. Michele frequently partners up with Claudia to speak on various tax topics including the annual Federal and State tax update

Lawrence Pon, CPA/PFS, CFP, EA, USTCP, AEP
Lawrence Pon is a Certified Public Accountant, Personal Financial Specialist, Certified Financial Planner, Enrolled Agent, United States Tax Court Practitioner, and Accredited Estate Planner in Redwood Shores, CA• Mr. Pon has been in practice since 1986 and speaks regularly to tax professionals on the latest tax planning and preparation topics nationally. Mr. Pon teaches Income Tax at College of San Mateo. Mr. Pon received his BS in Business Administration from UC Berkeley and MS in Taxation from Golden Gate University in San Francisco.

CPE Information:

2 California hour(s) (Topics covering California law issues)
3 Federal Tax Update hour(s) (Topics covering new tax law)

IRS: 18QC1-U-02254-25-O
CTEC: 1000-CE-05735

Knowledge Level: Overview (General knowledge of the subject)

Cost:

Registration Fee  if registered by January 13, 2026 (Member): $80
Registration Fee  if registered by January 13, 2026 (Non-Member): $150

Registration Fee  if registered after January 13, 2026 (Member): $100
Registration Fee  if registered after January 13, 2026 (Non-Member): $170

Registration:

Cancellation and Refund Policy:
Written cancellations will be accepted up to three (3) business days before the course begins for a full refund. Please email your request to [email protected]. No refunds will be given if cancellation notice is received later than three (3) business days before the course begins, or for no-show registrants.

This presentation has been designed to meet the requirements of the Return Preparer Office, the California State Board of Accountancy; and the California Tax Education Council including code 31 of Federal Regulations10.6 (g). This does not constitute an endorsement by these groups. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA. 95812- 2890, or phone CTEC at (877) 850-2832, or on the Internet at www.ctec.org.