Tax planning for 2024 is largely based upon legislation contained within the Inflation Reduction Act and the SECURE Act 2.0, both enacted in 2022, that offer new planning options and challenges for businesses in 2024. There are, however, other business tax changes in 2024 that result from different pieces of tax legislation, IRS pronouncements, and court cases that need to be taken into account from a planning perspective. This program analyzes the new opportunities and challenges that these tax changes offer to businesses and their owners that impact 2024 and sometimes later years.