CPE Catalog
Real Estate Tax Boot Camp
Available Until
Online
8.00 Credits
Member Price: $159
Coverage of recent tax legislation pertaining to real estate Installment sales Rental operations Depreciation and recapture Determination of basis Passive activity losses At-risk rules The qualified business income (QBI) deduction as it relates to rental real estate Like-kind exchanges Calculation of gain or loss on sale of real estate
Recent Changes in Workplace Regulations: Overtime, Non-compete Agreements, and Employee/Independent Contractor
Available Until
Online
2.00 Credits
Member Price: $89
Final Rule - Employee or Independent Contractor Classification Under the FLSA: the multifactor “economic reality” test; What analysis guides whether a worker is an employee or independent contractor under this final rule? Can a worker voluntarily waive employee status and choose to be classified as an independent contractor? Are any of the economic reality factors adopted in this rule more important than others when evaluating a worker’s employment status? How does the final rule explain “extent to which the work performed is an integral part of the employer’s business?” The Federal Trade Commission’s Decision on Non-compete Agreements: impact on new and existing non-competes; treatment and definitional terms for senior executives; definition of a non-compete clause; definition of a “worker” New Overtime Rules: exemptions from minimum wage and overtime pay requirements for executive, administrative, professional, outside sales, and computer employees; increases in the standard level and the highly compensated employee total annual compensation threshold; new mechanism allowing for the timely and efficient updating of the salary and compensation thresholds
Recruiting and Retaining Next Gen Talent
Available Until
Online
1.00 Credits
Member Price: $49
Who are Next Gen employees, and what are their career objectives? How employers can align their values with Next Gen values Establishing procedures and priorities that allow for attracting the best talent Maintaining relationships with employees to reduce turnover and grow organizations
Reducing a Business Owner Client's Exposure to Social Security and Self-Employment Taxes
Available Until
Online
2.00 Credits
Member Price: $89
Section 1402(a)(1) exclusions from the definition of self-employment income Application of the SE tax to members of limited liability companies Taking a self-employed owner's health insurance deductions against self-employment tax How using the S corporation and the MMLLC treated as a partnership can help reduce an individual's exposure to self-employment tax How hiring a spouse and/or child helps reduce self-employment tax Differentiating between income treated as self- employment income and income that is not self-employment income
Remote Leadership and Virtual Meeting Mastery
Available Until
Online
1.00 Credits
Member Price: $49
Create an equipment/technology checklist before each meeting Structure your environment for maximum effect Manage and mitigate distractions Handle and respond to technology issues Present yourself with authority Prepare to achieve the best outcomes Establish an authentic and accessible professional presence Navigate a group meeting as well as one on one discussions Master audio only meetings and discussions
Revenue Recognition for Long-Term Construction and Similar Contracts: Topic 606 Implementation Challenges
Available Until
Online
4.00 Credits
Member Price: $129
Topic 606’s five-step revenue recognition model Determining whether to recognize revenue over time or at a point in time under Topic 606 Other unique considerations in applying the five-step model for entities currently using SOP 81-1 Lessons learned and best practices from entities already adopting Topic 606
Revenue Recognition - Top Challenges in Applying ASC 606
Available Until
Online
8.00 Credits
Member Price: $159
Types of performance obligations Bundled offerings Customizations Modifications to product specifications Requests for additional services Alterations in delivery timelines Long-term contracts Enforceability and payment terms
Revenue Recognition - U.S. GAAP vs. IFRS
Available Until
Online
1.00 Credits
Member Price: $29
Key principles of Revenue Recognition Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures
Reviewing Audit Workpapers
Available Until
Online
2.00 Credits
Member Price: $89
Documentation as a means of audit quality Responsibilities of the workpaper reviewer Important tips for providing reviews notes that will promote an effective and efficient financial statement audit Appropriate review considerations at various phases of the engagement, including before and after audit report date and report release
Review of Form 709 - Gift Tax Return
Available Until
Online
2.00 Credits
Member Price: $49
Form 709, gift tax reporting, and the effect of the lifetime exclusion Present interest versus future interest The annual exclusion – what qualifies and how is it calculated Situations in which consenting spouses are not required to file Form 709 Gifts excluded from gift tax reporting Adequate disclosure requirements and the statute of limitations Proper gift tax reporting of front-end-loaded §529 qualified tuition plans The inclusion of up-to-date revised forms and references Calculation of unified credit and prior year credit recalculation Calculation of additional credit for decedent spousal unused exemption (DSUE)
Risk Management for the Small Business
Available Until
Online
1.00 Credits
Member Price: $49
Was COVID-19 a “black swan” or a “gray rhino”? Monitor centrally but control decentrally Establish specific plan for risk management Risk recognition Risk evaluation Risk mitigation
SAS 134 and Other Reporting Considerations
Available Until
Online
2.00 Credits
Member Price: $89
Revised format of audit opinion under SAS 134 Additional responsibilities of both management and the auditors under SAS 134 Additional requirements related to SASs 135-140 Qualified auditor reports, their wording, and when the auditor would issue one of them Circumstances requiring the addition of Emphasis of Matter and Other Matter paragraphs to the standard unqualified audit report
Schedules K-2 and K-3: Preparation of Forms
Available Until
Online
2.00 Credits
Member Price: $89
How to read and complete Parts II and III for Foreign Tax Credit Practical tips on how to tackle Parts IV and IX for corporate partners How to correctly fill out Parts X and XIII for foreign partners Comprehensive examples for operating, real estate rental, and investment partnerships with filled-in sample forms
S Corporation Core Tax Issues From Formation Through Liquidation
Available Until
Online
8.00 Credits
Member Price: $159
What exactly is terminating S corporations, including recent rulings Schedules K-2 and K-3 reporting requirements and filing exceptions Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Shareholder changes Living Trust and causes S termination LLCs electing S status, changing agreement could terminate election Inherited a new client with reporting errors? What are my options? Debt vs. equity and §385; Federal Express battled and won, how do we? Are we to expect SECA tax on pass-through entities? Shareholders losing “substance over form” argument Basis neither increased by phantom income, nor reduced by non-deducted pass-through losses Can I accrue expenses payable to a shareholder? Sure, but can I deduct them? How §179 limitations affect S corp. basis Comparison of liquidation of a C corporation vs. the liquidation of an S corporation Did not timely file Form 2553? A simple method to correct Is there a “flexible standard of law” in regard to closely held entities?
S Corporation, Partnership, and LLC Tax Update
Available Until
Online
4.00 Credits
Member Price: $79
Timely coverage of breaking tax legislation Guidance on the impact of recent legislation on S corporations and partnership entities Form 1099-K reporting requirements Thinking beyond section 163(j) - Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions Bonus depreciation in 2024 Section 174 Research and Experimental Expenditures New FinCEN reporting requirements in 2024, including recently updated FAQs Decentralized Autonomous Organizations (DAOs) A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
S Corporation Taxation: Advanced Issues
Available Until
Online
4.00 Credits
Member Price: $79
Detailed rules governing basis in the shareholder’s debt and stock AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable
S Corporation Taxation: Advanced Issues
Available Until
Online
4.00 Credits
Member Price: $129
Detailed rules governing basis in the shareholder’s debt and stock AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable
SEC Form 8-K: When to File and What to Disclose
Available Until
Online
4.00 Credits
Member Price: $79
The overall purpose of the Form 8-K Triggering events for filing the Form 8-K Filing deadline for the Form 8-K
SEC Hot Topics - MD&A and Non-GAAP Financial Measures
Available Until
Online
5.00 Credits
Member Price: $45
The overall importance of the rules and regulations with respect to the Management's Discussion and Analysis (MD&A) section of an entity's consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC) An overview of Non-GAAP Financial Measures
Section 199A: Applications and Challenges
Available Until
Online
4.00 Credits
Member Price: $79
The latest guidance from the IRS provided through regulations or administrative announcements Taxpayers that own multiple entities; aggregation rules Calculating qualified business income The latest guidance on specified trades or businesses Taxable income limits on specified service trades or businesses Maximizing the 20 percent deduction for pass-through entities and Schedule Cs Accounting for negative QBI Whether particular tax entities offer a greater §199A deduction Whether the owner of a Schedule E with net rental income can claim the §199A deduction