CPE Catalog
U.S. Taxation of Foreign Corporations: A Case Study Approach
Available Until
Online
3.00 Credits
Member Price: $54
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate GILTI, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Discuss the impact of Section 962 election Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations
Weekly Expert Hour (Original Air Date: 10/07/21)
Available Until
Online
1.00 Credits
Member Price: $49
Update on tax legislation (as of 10/7/21) Medicare reimbursements and balance billing When does it make economic sense to claim Social Security?
Weekly Expert Hour (Original Air Date: 10/08/20)
Available Until
Online
1.00 Credits
Member Price: $49
TIGTA Audit Report No. 2020-30-056 Regulations under Section 274 relating to deducting meal and entertainment expenses (October 2020) PPP loan forgiveness (as of 10/08/20)
Weekly Expert Hour (Original Air Date: 10/14/21)
Available Until
Online
1.00 Credits
Member Price: $49
Increase for Social Security recipients New 2021 draft tax forms (as of 10/14/21): Form 1040 - Schedule 1, Schedule 2, and Schedule 3 The 4% rule: is this the best approach to sustainable retirement spending Commercial real estate tax strategies: a refresher for tax year 2021
Weekly Expert Hour (Original Air Date: 10/15/20)
Available Until
Online
1.00 Credits
Member Price: $49
SBA Form 3508S Closing a sole proprietorship with one or more employees Applying for Social Security benefits: common "odd" cases Professional employer organizations (PEOs)
Weekly Expert Hour (Original Air Date: 10/21/21)
Available Until
Online
1.00 Credits
Member Price: $49
Legislative update (as of 10/21/21) TIGTA report #2021-30-042 Tax aspects of selling a home
Weekly Expert Hour (Original Air Date: 10/22/20)
Available Until
Online
1.00 Credits
Member Price: $49
Excepted benefit HRAs – Revenue Procedure 2020-43 T.D. 9923: final regulations concerning ABLE accounts New DOL proposed rule ( September 2020) on classifying workers as employees or independent contractors Like-kind exchange rules post TCJA
Weekly Expert Hour (Original Air Date: 10/28/21)
Available Until
Online
1.00 Credits
Member Price: $49
Details of the Build Back Better framework announced by President Biden (as of 10/28/21) The IRS' responses to questions about rehires following bona fide retirement and in-service distributions Employee Retention Tax Credit – 2020 and 2021 legislation Medicare plans, parts, and costs
Weekly Expert Hour (Original Air Date: 10/29/20)
Available Until
Online
1.00 Credits
Member Price: $49
Taxpayer Advocate Service (TAS) COVID-19 Business Tax Relief Tool 2021 retirement plan limits State tax issues: out-of-state commuters, nexus, convenience rules, telecommuting American economic policies in practice over the years
Weekly Expert Hour (Original Air Date: 1/06/22)
Available Until
Online
1.00 Credits
Member Price: $49
The status of the Build Back Better Act as of 1/6/22 IRS Letters 6419 and 6475 Update on disaster relief as of 1/6/22 Individual health insurance in 2022
Weekly Expert Hour (Original Air Date: 1/07/21)
Available Until
Online
1.00 Credits
Member Price: $49
Highlights of new end-of-2020 tax legislation Donor-advised funds Key themes for the economy and markets in 2021 Retirement income planning
Weekly Expert Hour (Original Air Date: 11/04/21)
Available Until
Online
1.00 Credits
Member Price: $49
The IRS' responses to questions about rehires following bona fide retirement and in-service distributions Proposed Build Back Better legislation (as of 11/04/21) Tax aspects of selling a home Changes to IRC Section 41 Research Credit Refund Claims
Weekly Expert Hour (Original Air Date: 11/05/20)
Available Until
Online
1.00 Credits
Member Price: $49
Changes to the Main Street Lending Program PPP Loan Necessity Questionnaires RMD rules for those continuing to work beyond age 72 Health insurance and Medicare: new challenges for 2021
Weekly Expert Hour (Original Air Date: 11/11/21)
Available Until
Online
1.00 Credits
Member Price: $49
Infrastructure Investment and Jobs Act (as of 11/11/21) Q&As regarding the Employee Retention Credit (ERC) Audit Reconsideration
Weekly Expert Hour (Original Air Date: 11/12/20)
Available Until
Online
1.00 Credits
Member Price: $49
Treasury Decision 9930 and its effect on required minimum distributions Rev. Proc. 2020-50 guidance Data security Data retention: which documents should you keep and for how long?
Weekly Expert Hour (Original Air Date: 11/18/21)
Available Until
Online
1.00 Credits
Member Price: $49
Enactment of the Infrastructure Investment and Jobs Act (IIJA) IRS Notice 2021-63 Revenue Procedure 2021-47 on tax treatment of Homeowner Assistance Fund (HAF) payments News Release 2021-217 Asset allocation Year-end tax planning
Weekly Expert Hour (Original Air Date: 11/19/20)
Available Until
Online
1.00 Credits
Member Price: $49
Baer v. United States Safe harbor provided by Rev. Proc. 2020-51 Are S corporations and partnerships subject to the $10,000 SALT limit? IRS Notice 2020-75 Commercial real estate tax strategies
Weekly Expert Hour (Original Air Date: 1/13/22)
Available Until
Online
1.00 Credits
Member Price: $49
Child Tax Credit Form 7203, "S Corporation Shareholder Stock and Debt Basis Limitations" Carried interests IRS News Release 2021-217 – How to be prepared for filing 2021 returns in 2022 IRS Notice 2022-1 – IRS guidance regarding reporting of discharged student debt
Weekly Expert Hour (Original Air Date: 1/14/21)
Available Until
Online
1.00 Credits
Member Price: $49
The second Economic Impact Payment Brett John Ball v. Commissioner of Internal Revenue Section 965 transition tax Time collection options for employers
Weekly Expert Hour (Original Air Date: 1/20/22)
Available Until
Online
1.00 Credits
Member Price: $49
The Employee Retention Tax Credit overview and update (as of 1/20/22) What accountants want to know about the American economy looking forward to 2022 The No Surprises Act