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Form 8865: Reporting Foreign Partnership Interests
Determining Taxpayer Categories Based on Control or Ownership, Calculating Allocable Share...
December 19, 2018 CPE, EA Live Webinar

This webinar will provide tax advisers and return preparers with a practical guide to completing Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships. The panel will discuss how to correctly identify the taxpayer category, determine the allocable share of foreign income, th... Read More

GST and Form 709: Fundamentals of Generation-Skipping Transfer Tax Reporting
Identifying Skip Persons, Direct vs. Indirect Skips, Exemption Allocations and More
December 20, 2018 CPE, EA Live Webinar

This webinar will provide tax advisers and compliance professionals with a practical introduction to the fundamentals of generation-skipping transfer (GST) tax rules. The panel will offer useful guidance in identifying potential GST tax issues and attendees will gain a solid grounding in the basics... Read More

Mastering the Rules of S Corporation Shareholder-Employee Compensation
The Reasonable Compensation Standards
January 3, 2019 CPE, EA Live Webinar

This webinar will provide tax advisers and other professionals with a comprehensive examination of the rules governing compensation of S corporation officers and shareholders, focusing on how to determine, document and support reasonable compensation to avoid or withstand IRS scrutiny. Read More

Guaranteed Payments Under IRC 199A Regulations: Year-End Strategies to Maximize QBI Benefi...
Restructuring Section 707 Payments to Partners Through Priority Allocations, Using Lower T...
January 9, 2019 CPE, EA Webinar

This webinar will provide partnership tax advisers with a practical exploration of the impact of the Section 199A Qualified Business Income (QBI) deduction on the tax treatment of guaranteed payments to partners for services. The panel will discuss the default treatment of payments for services to a... Read More

AMT Reduction Strategies After Tax Reform: Identifying AMT Risks and Planning to Avoid AMT
TCJA Changes to the AMT Regime, Credits and Carryforward Calculations, and Reporting on Fo...
January 10, 2019 CPE, EA Live Webinar

This webinar will provide tax advisers with a practical guide to calculating and reporting alternative minimum tax (AMT) for individuals, and planning strategies to minimize the impact of the AMT. The panel will discuss the changes to the AMT regime included in tax reform and detail specific steps t... Read More

Form 990 Schedule B and New Contributor Disclosure Rules: Reporting Contributions Over Thr...
Determining Public Support Test, Calculating Total Annual Contributions Per Donor, Reporti...
January 16, 2019 CPE, EA Live Webinar

This webinar will provide tax advisers to exempt organizations with a thorough and practical guide to completing Form 990 Schedule B, Schedule of Contributors, in light of recent IRS guidance limiting the reporting obligations for certain nonprofit organizations. The panel will go into detail in ide... Read More

Foreign Entity Selection for U.S. Owners of Offshore Businesses: Avoiding Tax and Reportin...
Applying U.S. Law to Foreign Structures, Determining Whether Foreign Trust Qualifies for U...
January 17, 2019 CPE, EA Live Webinar

This webinar will provide tax advisers to individuals owning controlling shares in foreign businesses with a practical guide to the tax and operational impacts of selecting the entity form for those foreign entities. The panel will discuss the full range of short-term and long-term tax issues that a... Read More

Tax Reform and Partnerships: What CPAs Need to Know in 2019
Changes in Pass-Through Rate, Active Loss Limitations, IRS Guidance on 199A, and More
January 23, 2019 CPE, EA Live Webinar

This webinar will provide partnership tax advisers and compliance professionals with a recap of the practical impact of the 2017 tax legislation on partnerships and LLCs one year after its passage. The panel will detail the specific changes the new law made to pass-through income tax rates, carried... Read More

Broker-Dealer Audits: Overcoming Costly Deficiencies in PCAOB Examinations, Avoiding Sanct...
Addressing Auditor Independence, Related-Party Transactions, SEC Net-Capital Rules and Mor...
January 23, 2019 CPE Live Webinar

This webinar will provide audit professionals and advisers with practical guidance for conducting broker-dealer audits, offering tools to avoid the most common and costly risk areas in broker-dealer audits as identified in PCAOB annual inspections. The panel will outline their experiences and practi... Read More

Multistate Allocation of Trust Distributable Net Income: Income Sourcing and Apportionment
DNI Calculations, Allocating Income Between Trust and Multistate Beneficiaries
January 29, 2019 CPE, EA Live Webinar

This webinar will provide tax advisers and professionals with a thorough and practical guide into the calculation challenges of allocating distributable net income (DNI) for complex trusts with income or beneficiaries in multiple states. The panel will focus on tax reporting of trust income from ass... Read More

Tax Treatment of Partnership Mergers: "Assets-Up" vs. "Assets-Over," Ensuring Tax Deferral...
January 30, 2019 CPE, EA Live Webinar

This webinar will provide tax advisers with a practical guide to the tax treatment of partnership mergers. The panel will discuss the impact of various merging structures on individual partners and detail the specific tax and operation structures of "assets-over" vs. "assets-up" merger transactions. Read More

Tax Reform and U.S. Foreign Reporting for Individuals: New Cross-Border Repatriation and I...
Navigating Participation Exemption System, GILTI Inclusions, Intangible and Passive Income...
January 31, 2019 CPE, EA Live Webinar

This webinar will provide tax advisers and compliance professionals with a practical guide to the impact of the Tax Cuts and Jobs Act on U.S taxpayers with foreign income and tax reporting obligations. The panel will examine the significant changes the law imposes on calculating and reporting taxabl... Read More

Form 8971 Basis Reporting Requirements for Estates: Schedule A and Beneficiary Consistency...
February 5, 2019 CPE Live Webinar

This webinar will provide tax advisers to trusts and estates with a practical guide to the estate basis consistency reporting requirements of Section 1014(f). The panel will explain the latest IRS pronouncements on coordinating basis reporting with the filing of the estate tax return and valuations... Read More

New Accounting Method Rules for Small Business Taxpayers Under IRC 448
Increased Gross Receipts Threshold for Cash Method Accounting, Elections for Inventory and...
February 7, 2019 CPE, EA Live Webinar

This webinar will prepare tax advisers to individuals owning small businesses with a practical guide to the new simplified accounting method change rules for companies with gross revenues under $25 million. The panel will discuss how to late-adopt the simplified method, detail what entities and inco... Read More

New IRS Foreign Tax Credit Regulations: IRC 904 Limitation, Allocation/Apportionment Rules...
Additional Income Buckets, Carryover and Carryback Rules, GILTI Application
February 12, 2019 CPE, EA Live Webinar

This webinar will provide tax advisers with a critical first look at new IRS proposed guidance on calculating foreign tax credit (FTC) limitations under Section 904. The panel will outline which additional "buckets" for foreign income grouping the new regulations create, discuss new rules regarding... Read More

Nonprofits and Exempt Organizations One Year After Tax Reform
New UBTI Calculations, Excise Tax on Excess Compensation, Individual and Business Changes...
February 13, 2019 CPE, EA Live Webinar

This webinar will provide advisers to tax-exempt organizations with a recap of the practical impact of the tax reform law on nonprofit entities. The panel will outline fundamental changes to UBTI/UBIT calculations and reporting, describe new compensation rules, and offer guidance on strategies to de... Read More

Valuation Challenges Involving Closely Held Businesses
Valuation Methodologies, Minority Interest and Marketability Discounts, Tax Considerations...
February 20, 2019 CPE, EA Live Webinar

This webinar will provide accounting advisers with a thorough and practical guide to the methodologies and common challenges of providing valuations of closely-held businesses. The panel will detail the specific approaches to valuing smaller private companies, describe the unique challenges of deter... Read More

IRC 1400Z Qualified Opportunity Zones for Individual Investors: Tax Deferral and Reduction...
Claiming Capital Gains Tax Mitigation, Basis Step-Up on a Qualified Opportunity Fund Inves...
February 21, 2019 CPE, EA Live Webinar

This CLE webinar will provide tax advisers with a practical guide to the tax incentives available to investors in qualified opportunity zones (QOZs). The panel will discuss the capital gains deferral opportunities involved in QOZs, and detail the provisions of the proposed regulations issued in Octo... Read More

Developing Indirect Cost Rates for Nonprofit Organizations: Practical Approaches
Calculating and Allocating Shared Expenses, Designing and Defending Methodologies
February 27, 2019 CPE Live Webinar

This webinar will provide accounting advisers to nonprofit organizations with a detailed guide to developing indirect cost rates in a practical, hands-on context. The panel will describe rate development methodologies and allocation questions, discuss strategies for moving indirect costs into direct... Read More

Foreign Asset Disclosure Noncompliance and Penalty Abatement After OVDP Closing
Remaining IRS Voluntary Disclosure Initiatives, Challenging Finding of Willful Failure, Re...
December 12, 2018 CPE, EA Download

This webinar will provide tax advisers with a useful and practical guide to navigating the IRS disclosure and penalty abatement process for foreign information reporting noncompliance after the closing of the Overseas Voluntary Disclosure Program (OVDP). The panel will discuss the remaining avenues... Read More

Tax Reform One Year Later: Maximize Benefits and Minimize Burdens
Incorporating New Provisions and Regulatory Uncertainty in Year-End Tax Planning
December 12, 2018 CPE, EA Download

This webinar will offer an in-depth evaluation of the "winners and losers" of the tax reform law, one year after its passage. The panel will offer planning tools to take advantage of the more advantageous terms in the bill and mitigate potential tax issues caused by some of the problematic provision... Read More

Year-End Charitable Planning After Tax Reform: Qualified IRA Distributions, Stacking Strat...
December 11, 2018 CPE, EA Download

This webinar will provide fiduciaries and their tax advisers with a thorough and practical guide to year-end charitable planning in the wake of the 2017 tax overhaul. The panel will detail which charitable vehicles provide maximum tax savings after tax reform law, focusing on qualified charitable di... Read More

Employee Benefit Plan Audit Peer Reviews
Preparing for Risk Assessment, Control Document Inspection, and Other Peer Reviewer Concer...
December 6, 2018 CPE CPE On-Demand, Download

This webinar will prepare audit advisers to identify issues that frequently arise in employee benefit plan audit peer reviews and offer best practices to address potential problems and to work with reviewers. Read More

Trusts Holding Partnership Assets: DNI and FAI Calculations, Fiduciary and Reporting
Determining Whether Distributions Count as Income or Principal, Calculating QBI Deduction,...
December 6, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide tax professionals and fiduciary advisers with a practical guide to the rules governing trust accounting income and tax treatment of partnership share assets held by trusts. The panel will discuss the specific challenges that partnership holdings present in calculating FAI,... Read More

Tax Apportionment in Wills and Estate Documents: Allocating Wealth Transfer Taxes Among Be...
Recognizing Defective Tax Allocation Provisions, Navigating Source of Law Questions, Deter...
December 5, 2018 CPE, EA Download

This webinar will prepare fiduciaries and tax advisers with a practical guide to navigating the challenges of estate and transfer tax apportionment. The panel will discuss how to interpret estate planning documents in instances where the apportionment is unclear, as well as understanding the proper... Read More

Subpart F Expansion After Tax Reform: Increased Tax Liability and Reporting Obligations
New Controlled Foreign Corporation and U.S. Shareholder Definitions, GILTI, Transition Tax
December 5, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers with a practical overview to the significant changes the 2017 tax reform law made to Subpart F tax treatment of controlled foreign corporations (CFCs). The panel will detail in plain language the specific areas where the law expanded Subpart F, including for ex... Read More

Guaranteed Payments Under IRC 199A Regulations: Year-End Strategies to Maximize QBI Benefi...
Restructuring Section 707 Payments to Partners Through Priority Allocations, Using Lower T...
December 3, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide partnership tax advisers with a practical exploration of the impact of the Section 199A Qualified Business Income (QBI) deduction on the tax treatment of guaranteed payments to partners for services. The panel will discuss the default treatment of payments for services to a... Read More

New Guidance on Calculating UBTI for Separate Trades or Businesses Under Tax Reform
What Constitutes Unrelated Separate Lines of Businesses, Using Silos to Compute UBTI, Anti...
November 29, 2018 CPE, EA Download

This webinar will provide tax advisers and exempt org personnel with a critical first look at the new IRS guidance on identifying separate lines of trade or businesses for purposes of calculating unrelated business taxable income (UBTI) as is now required by the TCJA tax reform law. The panel will d... Read More

Maintaining Partner Capital Account Balances: Preparing Workpapers, Documenting Allocation...
November 29, 2018 CPE, EA CPE On-Demand, Download

This video webcast will provide tax preparers and compliance professionals serving partnerships and LLCs with a solid and practical foundation to maintaining partners' capital account balances, including account setup and workpaper preparation. The panel will offer a practical discussion of tax allo... Read More

SALT Deduction Limits Under Tax Reform: State Tax Planning Workarounds and Strategies
Employment Tax Credit Initiatives to Counter Federal Tax Increase Due to Lost SALT Deducti...
November 20, 2018 CPE, EA Download

This webinar will guide tax advisers to individuals and closely held businesses on how to mitigate the impact of the tax reform law limitation on the deductibility of state and local taxes on a taxpayer's federal income tax return. The panel will outline various states' actions to try to work around... Read More

Form 1040NR Non-Resident Alien Filing Challenges and Effective Approaches
Determining Taxpayer Classifications and Elections, Computing Income and Deductions, and U...
November 20, 2018 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide to preparing Form 1040NR, U.S. Nonresident Alien Income Tax Return. The panel will offer useful guidance in determining which individuals should file, identifying and reporting income subject to U... Read More

Section 988 Foreign Currency Transaction Reporting Rules for Options, Straddles and Hedges
Utilizing Elections and Avoiding Traps in Foreign Currency Options, Section 1092 Contracts...
November 15, 2018 CPE, EA Download

This webinar will provide a comprehensive guide to reporting foreign currency transactions. The panel will outline the ground rules under IRC Section 988 and discuss scenarios where the taxpayer may elect out of ordinary income treatment. The presenters will also give practical tools to navigating t... Read More

Form 1041 Compliance for Special Needs Trusts: First-Party vs. Third-Party, Qualified Disa...
November 13, 2018 CPE, EA Download

This webinar will provide tax advisers with a practical guide to meeting the unique challenges of reporting the trust income of an SNT on Form 1041. The panel will give you tools to differentiate between types of SNTs and describe the specific tax filing requirements of a QDT versus a first-party tr... Read More

Form 1023 Application for 501(c)(3) Tax Exempt Status: Anticipating Compliance Challenges
Tying Financial Information to Proposed Activities, Required Disclosures, Streamlined Appl...
November 8, 2018 CPE, EA Download

This webinar will provide tax advisers and nonprofit personnel with a practical guide to the challenges of completing Form 1023, Application for Recognition of Exemption Under Section 501(c)(3). The panel will identify the most vexing compliance challenges, outline both financial and narrative requi... Read More

Multistate Tax Treatment of Multi-Tier Partnerships: Navigating State Rules For Nonresiden...
Determining Treatment of Lower-Tier Apportionment Factors, Meeting Withholding and Composi...
November 8, 2018 CPE CPE On-Demand, Download

This webinar will provide tax advisers and compliance professionals with a practical guide to navigating the multistate reporting complexities involved in multi-tiered partnerships. The panel will outline various state rules governing apportionment of income from lower-tier pass-through entities, wi... Read More

Completing Form 8833 Treaty-Based Return Position Disclosure: Claiming Income Tax Treaty B...
Identifying Treaty Provisions and Impacted Code Sections, Interrelated Filings, and Impact...
November 7, 2018 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with an in-depth and practical guide to completing IRS Form 8833 Treaty-Based Return Disclosure. The panel will detail the requirements of Section 6114 and describe how to identify scenarios where a tax treaty may allow a taxpayer t... Read More

Completing Form K-1 for Trust Distributions: Determining Filing Requirements
DNI Calculations, Allocating Trust Income from Pass-Through Entities Between Corpus and In...
November 6, 2018 CPE, EA Download

This webinar will provide fiduciary tax advisers and compliance professionals with the tools needed to navigate the unique challenges in reconciling and completing Form K-1 for estate and trust beneficiaries. The panel will discuss income classification and allocation of the trust's income distribut... Read More

IRC 751 "Hot Assets": Calculating and Reporting Ordinary Income on Disposition of Partners...
November 1, 2018 CPE, EA Download

This webinar will provide accounting and tax professionals with a deep dive into the tax treatment of so-called Section 751 "hot assets" when a partner disposes of his or her partnership interest. The panel will discuss identifying, calculating and reporting of ordinary income from hot assets in the... Read More

Calculating Foreign Trust DNI and UNI: Avoiding Throwback Tax on Undistributed Net Income
Identifying Income, Distribution Rules, U.S. and Non-U.S. Beneficiaries, Strategies, and E...
October 31, 2018 CPE, EA Download

This webinar will provide estate planners and fiduciary advisers with a practical guide to navigating "the throwback tax" on distributions from foreign trusts to U.S. beneficiaries. The panel will define undistributed net income (UNI), detail the reclassification process, and offer specifics on avoi... Read More

New Section 168(k) Bonus Depreciation Regulations: Claiming 100% First-Year Depreciation D...
Determining Qualified Property, Impact of Phase-Outs, Calculating Deduction
October 30, 2018 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide to the new IRS proposed regulations on the increased bonus depreciation for new and used property. The panel will outline the bonus depreciation provisions and phaseouts, detail depreciation calcu... Read More

Advanced Tax Planning for Nonresident Aliens: Pre-Immigration Strategies
Basis Adjustment Transactions, Drop-Off Trusts, Treatment of Nonresident Investment in the...
October 30, 2018 CPE, EA Download

This webinar will provide tax advisers with a practical guide to planning tools and techniques for clients who are nonresident aliens. The panel will go beyond the basics to detail intricate strategies for minimizing income tax, including basis strategies for non-U.S. situs assets, structuring "drop... Read More

New Partnership Representative Final Regulations Under Section 6223 Centralized Audit Regi...
Using Disregarded Entities With Designated Persons, Removing and Replacing Partnership Rep...
October 25, 2018 CPE, EA Download

This webinar will provide tax advisers to partnerships with a practical guide to the recently issued final regulations on the designation of partnership representatives for purposes of the centralized audit rules. The panel will discuss the process for naming, terminating and replacing partnership r... Read More

Foreign Investment in U.S. Real Estate After Tax Reform: Planning and Compliance Issues
TCJA Changes to Blocker Corps, REITS, BEAT, FIRPTA Withholding
October 23, 2018 CPE, EA Download

This webinar will provide tax advisers with a practical guide to the opportunities and challenges for foreign investors in U.S. real estate in the wake of the passage of the 2017 tax reform law. The panel will discuss the impact of the tax reform law on entity selection, FIRPTA withholding requireme... Read More

New Section 199A Qualified Business Income Regulations: Definitions, Thresholds, Exclusion...
Planning Opportunities and Anti-Abuse Provisions in the New Rules
October 18, 2018 CPE, EA Download

This webinar will provide partnership tax advisers and compliance professionals with an in-depth guide to the Service's recent Section 199A Qualified Business Income (QBI) deduction regulations. The panel will offer particular focus on the aggregation rules, the definitions of specified services, an... Read More

Calculating Trust Fiduciary Accounting Income: Interpreting Operating Documents, Applying...
Reconciling FAI to DNI and Trust Taxable Income, Avoiding Tax and Beneficiary Challenges
October 18, 2018 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a comprehensive guide to navigating the complexities of calculating fiduciary accounting income (FAI) for trusts and estates. The panel will detail how to interpret essential trust and estate provisions to apply to FAI calculat... Read More

Self-Employment Tax and NIIT for LLCs and Higher Income Individuals After Tax Reform
Minimizing Tax Through Activity Groupings, Self-Charged Interest, Blocker Corporations
October 18, 2018 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a practical guide to navigating the net investment income tax (NIIT) rules as they apply to self-employed taxpayers, and offer tax reduction strategies for minimizing the NIIT. The panel will discuss the impact of the 2018 tax... Read More

IRC Section 754: Partnership and Pass-Through Entity Basis Adjustments
Mastering Election Rules and Tackling Complex Decisions for Distributions From Partnership...
October 4, 2018 CPE, EA Download

This webinar will provide partnership tax advisers and compliance professionals with a practical guide to the mechanics of the Section 754 election. The panel will outline best practices for making the Section 754 election, tax implications of the election, and when to make--and when to avoid--the e... Read More

Mastering U.S. Tax Reporting of Foreign Retirement Account Ownership and Distributions
Case Study on Calculating Current Tax, Identifying Recognition Traps From Phantom Income,...
October 3, 2018 CPE, EA Download

This webinar will provide tax advisers with a comprehensive guide to understanding the reporting requirements of U.S. taxpayers with beneficial interests in foreign/non-U.S. retirement accounts, including pensions, annuities and social security equivalents. The panel will discuss how to identify, cl... Read More

New IRS Guidance for Foreign Deemed Repatriation Transition Tax Relief Under Section 965
Avoiding Late Payment Penalties and Transition Tax Acceleration, Correcting Underpayments,...
September 25, 2018 CPE, EA Download

This webinar will provide tax advisers with an updated, practical guide to correcting errors and underpayments on the deemed repatriation provisions of Section 965. The panel will focus on recent IRS guidance offering relief from estimated tax penalties for failure to accurately calculate tax on dee... Read More

Revoking S Corp Election to Take Advantage of Tax Reform: Converting From S Corp to C Corp
Exclusions From 20% Pass-Through Deductions, Favorable Treatment of PTTP Distributions, an...
September 24, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and compliance professionals with a thorough exploration of the potential tax benefits and hazards of revoking S-elections and converting entities to C corporations. The panel will offer tools and strategies to maximize the tax and operational advantages of mak... Read More

U.S. Partnerships With Foreign Partners: Navigating Withholding, Informational Reporting a...
Determining ECI, FDAP, FIRPTA Income Classifications, Treaty Benefits, Basis Adjustments a...
September 20, 2018 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide to the issues faced by U.S. partnerships with foreign partners. The panel will discuss the various withholding requirements for non-U.S. partners, treaty structures (including limitation on benefi... Read More

Filing Final Income Tax Return for Deceased Person: Mastering Allocations, Understanding I...
September 18, 2018 CPE, EA Download

This webinar will give tax advisers and professionals detailed guidance on the specific issues arising from filing the final income tax return for a deceased taxpayer. The panel will discuss the role and requirements of a personal representative filing a return under Form 1310 authority, review the... Read More

Form 1041 Schedule D: Reporting Capital Gains for Trusts and Estates
Beneficiary Allocations, Loss Limitations, DNI, Tax Computation Using Maximum Capital Gain...
September 13, 2018 CPE, EA Download

This webinar will provide tax advisers with a thorough and practical guide to reporting trust capital gains income on Schedule D of Form 1041. The panel will demonstrate calculating and allocating capital gains and losses to beneficiaries, discuss the distributable net income (DNI) rules of IRC 643(... Read More

Mastering Tax Complexities in the Sale of Partnership and LLC Interests
Navigating Character and Holding Period of Gain/Loss, Basis, Varying Interest Rule, Instal...
September 5, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide accounting and tax professionals with a review of tax considerations involved with the purchase and sale of a partnership or LLC interest. The panel will address allocation of income gains and losses and will discuss tax implications on both the buy and sell side. Read More

UBTI and UBIT in IRAs and Qualified Plans: Identifying Unrelated Business Taxable Income a...
August 30, 2018 CPE, EA Download

This webinar will give nonprofit tax professionals and advisers a thorough guide to recognizing and reporting unrelated business taxable income (UBTI) about IRAs, qualified plans and other retirement accounts. The webinar will focus on the standards and guidelines for determining whether income deri... Read More

IRC 336(e) Elections for S Corporation Targets: Basis Step-Up Treatment for Qualified Stoc...
Timing Requirements, Identifying Eligible Dispositions, Form 8883 Reporting
August 22, 2018 CPE, EA Download

This webinar will provide tax advisers with a thorough and practical guide to the planning opportunities and compliance challenges of utilizing a Section 336(e) step-up election in the acquisition of a target S corporation. The panel will contrast the 336(e) election with 338(h)(10) treatment, outli... Read More

Correcting Foreign Information Reporting Noncompliance: Voluntary Disclosure Programs
Navigating Penalty Abatement for Failure to File Forms 5471, 5472, FATCA and FBAR
August 21, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide CPAs and tax advisers with a practical guide to navigating the amnesty programs that are available to rectify a client's failure to properly file required international information forms such as the FBAR, Form 8938, and Forms 5471 and 5472. The panel will focus on the role... Read More

Exempt/Non-Exempt Joint Ventures: Furthering Exempt Purpose Through Partnerships With For-...
Protecting Exempt Status, Avoiding UBTI, Structuring Considerations and JV Alternatives
August 16, 2018 CPE, EA Download

This webinar will give nonprofit advisers and tax professionals a practical guide to the rules governing joint ventures between tax-exempt organizations and for-profit entities. The panel will discuss the control regulations for determining the tax treatment of joint venture proceeds, detail the UBT... Read More

Tax Reporting of Fund Managers' Profit Grants: New Carried Interest Rules for Partnerships...
Determining Applicable Partnership Interests, Eligible Services, and the Three-Year Holdin...
August 15, 2018 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a practical guide to the compliance challenges and planning opportunities found in the carried interest provisions in the new tax reform law. The panel will discuss the default treatment of a partnership grant of a profits inte... Read More

IRC Section 734 Adjustments: Applying the 754 Election to Distributions of Partnership Pro...
An Advanced Case Study of Calculations and Considerations
August 9, 2018 CPE, EA Download

This webinar will equip tax professionals with the tools to analyze the impact of a Section 754 election. The panel will offer a detailed case study and illustration of how to calculate the Section 734(b) basis adjustment(s) to assets retained by the partnership after a distribution to a partner. Read More

New IRC 864(c)(8) Withholding Rules on Partnership Sales: Calculations and Affidavit of Ex...
Navigating New Partnership Effectively-Connected Income Treatment and Section 1446(f) Remi...
July 31, 2018 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a critical look at the new withholding rules for sales of interests in U.S. or foreign partnerships earning income effectively connected with a U.S. trade or business. The panel will detail the specific challenges of the new ru... Read More

Form 926 Reporting Transfers to Foreign Corporations: Avoiding Harsh Penalties
Ensuring Consistency Between FATCA, FBAR, Form 5471 and Other Foreign Asset Forms
July 31, 2018 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a comprehensive guide to reporting contributions to foreign corporations. The panel will identify the types of transactions that trigger Form 926 reporting obligations, discuss filing thresholds and required information to repo... Read More

Tax Treatment of Exempt Organization Real Estate Income: Calculating UBTI and UDFI on Rent...
July 26, 2018 CPE, EA Download

This webinar will provide tax professionals and advisers to exempt organizations with a practical guide to the planning opportunities, tax risks and reporting obligations of exempt organizations investing in real estate assets. The panel will outline when rental and sale income is exempt and when no... Read More

Reconciling GAAP Basis and Tax Basis in Partnership Income Tax Returns and K-1 Schedules
704(b) Book-Ups, Potential Impact of IRS Centralized Audit Regime on ASC 740 Reporting for...
July 25, 2018 CPE, EA Download

This webinar will provide tax preparers and compliance professionals serving partnerships and LLCs with a robust and practical guide to reconciling GAAP and tax basis accounting in preparing partnership income tax returns and K-1 schedules. The panel will discuss complex book-to-tax adjustments spec... Read More

State Income Tax Treatment of Nonresident Trusts: Compliance Challenges and Planning Oppor...
Determining Residency, Allocating Income Between Trust and Beneficiary, Apportionment Ques...
July 24, 2018 CPE Download

This webinar will provide tax professionals and advisers with a practical guide into various states' rules governing the income tax treatment of nonresident trusts with multistate income or beneficiary connections. The panel will address critical topics relevant to resident and nonresident trusts, w... Read More

Mastering Form 5472: New Filing Requirements for Foreign Individuals, LLCs and Companies
Meeting Information Return Requirements for Foreign-Owned Corporations, Disregarded Entiti...
July 18, 2018 CPE, EA Download

This webinar will provide tax advisers with a thorough and practical guide to completing Form 5472, focusing on the impact of new IRS regulations requiring 5472 reporting by foreign owners of disregarded entities (DREs). The panel will provide line-by-line guidance to completing the form, defining d... Read More

Form 4720 Private Foundation Excise Tax Return: Reporting Taxable Violations
Tying Excise Tax Return to Form 990-PF, Calculating Tax on Foundation and Individuals
July 12, 2018 CPE, EA Download

This webinar will provide tax advisers to private foundations with a thorough and practical guide to completing Form 4720 Private Foundation Excise Tax Return. The panel will discuss how to identify acts in violation of tax codes 4941-4946 by a private foundation, consider requirement that acts be "... Read More

Form 990-T Filing Requirements: UBTI Reporting for Exempt Trusts, IRAs and Other Qualified...
Identifying UBTI and UDFI Generating Assets in Exempt Trusts, New Aggregation Rules
July 11, 2018 CPE, EA Download

This webinar will give trust tax advisers and fiduciaries a thorough guide to recognizing and reporting unrelated business taxable income (UBTI) generated by assets held in trusts and estates, including inherited retirement plans. The webinar will focus on the standards and guidelines for determinin... Read More

IRC 962 Election for Corporate Tax Rate on Subpart F Income
Avoiding GILTI Complexities, Claiming Indirect Deemed Paid Foreign Tax Credits, Calculatio...
July 10, 2018 CPE, EA Download

This webinar will provide tax advisers with a practical guide to making a Section 962 election by an Individual to be taxed at corporate rates on certain foreign-sourced income under Section 951(a) and global intangible low-taxed income (GILTI) treated in the "same manner" as Subpart F inclusions. T... Read More

New FASB ASU 2016-14 on Not-For-Profit Financial Reporting and Disclosures: Are You Ready?
Revise Reporting Practices for Net Asset Classification, Expense Reporting and Liquidity D...
June 26, 2018 CPE Download

This webinar will provide not-for-profit (NFP) auditors and professionals with NFP financial reporting responsibilities with a thorough and practical guide to the new FASB ASU 2016-14 reporting standard, applicable to almost all nonprofits, and prepare to implement its significant changes to financi... Read More

Tax Reporting of Bitcoin and Other Cryptocurrency: Calculating Basis, Income and Gain
Determining Character of Gain and Basis in Mined Currency, Recognizing Filing Obligations...
June 26, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and compliance professionals with a practical look at IRS guidance to calculating and reporting income and gain on cryptocurrency (e.g. Bitcoin, Coinbase) transactions. The panel will discuss the IRS' position on cryptocurrency as property rather than cash, ana... Read More

Section 1291 Excess Distribution Calculations for PFIC Tax and Interest Reporting
Extrapolating PFIC Information From Fund Statements and Reporting on Form 8621
June 19, 2018 CPE, EA Download

This webinar will provide tax advisers with a detailed analysis of Section 1291 reporting including how to perform the onerous calculations and determine available elections to ease the burden. The panel will go beyond the basics to provide examples of PFIC disclosures on fund statements and illustr... Read More

U.S.-Foreign Social Security Totalization Agreements: Planning and Reporting Amid New IRS...
Avoiding Double Taxation, Maximizing Government Retirement Benefits, and Documenting Exemp...
June 12, 2018 CPE, EA Download

This webinar will provide tax advisers with a comprehensive guide to navigating the complex area of social security totalization agreements. The panel will detail how totalization agreements operate and how eligible taxpayers must report the foreign country's withholding to claim the exemption. The... Read More

UBTI and UBIT for Exempt Organizations: Mastering Form 990-T
Getting Calculations Right and Avoiding Audit Traps
June 7, 2018 CPE, EA Download

This webinar will give nonprofit tax professionals and advisers a good look at the rules governing unrelated business income tax ("UBIT"), which U.S.-based tax-exempt organizations must pay on UBTI. The webinar will focus on the standards and guidelines for determining whether income is UBTI and thu... Read More

Distributable Net Income: Mastering Difficult DNI Calculations for Estates and Complex Tru...
Case Study on DNI Computations and Tax Planning Opportunities
June 7, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and professionals with a deep dive into calculating distributable net income (DNI) for complex trusts. The panel will delineate between trust accounting income and taxable income and focus on tax reporting of trust income from assets, such as partnership intere... Read More

Tax Planning and Reporting for Partnership Equity Compensation Grants
Basis Adjustments, Avoiding Gain Recognition, Section 83 Elections and Deferred Compensati...
May 30, 2018 CPE, EA Download

This webinar will provide tax advisers to partnerships and LLCs with guidance on tax planning opportunities and reporting requirements involved in granting equity compensation as payment for services. The panel will detail the tax consequences of equity grants, available elections and required repor... Read More

GILTI Calculations for Individual CFC Shareholders: New Section 951A Tax on Foreign Intang...
Changes to Subpart F Controlled Foreign Corporation Treatment, Recognizing QBAI and More
May 22, 2018 CPE, EA Download

This webinar will provide tax advisers with a practical guide to the tax reporting challenges of the global intangible low taxed income (GILTI) provisions in the new tax reform bill. The panel will focus on identifying the differences in treatment of controlled foreign corporations (CFC) income unde... Read More

New FASB ASU 2014-09 Revenue Recognition Standards for Nonprofit Entities: Implementing AS...
Five-Step Process for Identifying Performance Obligations and Allocating Contract Inflows
May 22, 2018 CPE Download

This webinar will provide auditors and professionals with not-for-profit (NFP) financial reporting responsibilities with a thorough and practical guide to the FASB's new Accounting Standards Update (ASU) 2014-09. The presenters will also discuss Revenue from Contracts with Customers (Topic 606) reco... Read More

New IRC Section 67(g) and Form 1041 Trust Deduction Rules Post-Tax Reform
Navigating Uncertain Treatment of Fiduciary Fees, State and Local Taxes, and Other MIDs
May 22, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide fiduciary tax advisers and compliance professionals with a practical guide to the new deduction structure for Form 1041 under the new tax law. The panel will outline the specific changes the new law makes to fiduciary deductions, detail the impact of income items newly taxa... Read More

Correcting Capital Account Mistakes and Errors on Partnership Returns
A Comprehensive Guide to Corrections, Allocations and "True-Ups" of Capital Accounts
May 16, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide tax professionals and advisers with an in-depth and practical guide to the accounting and tax disclosure requirements to correct and adjust capital account balances. The panel will focus on the mechanics of both book entries and tax reporting and will offer concrete example... Read More

Tax Reporting and Reconciliation of Hedge Fund and Other Alternative Investment Fund K-1s
Navigating Footnotes and Tying Information to the Tax Return
May 16, 2018 CPE, EA Download

This webinar will provide tax advisers and professionals with the tools needed to accurately reconcile complex Form K-1 for hedge funds and other alternative investments. Read More

Calculating New IRC 199A Qualified Pass-Through Business Income Deduction
Determining QBI, Eligible Entities, Phase-Ins, Carry-Forwards, Wage and Capital Limitation...
May 10, 2018 CPE, EA CPE On-Demand, Download

This webinar will guide partnership tax advisers and compliance professionals in calculating the Section 199A Deduction of Qualified Business Income of Pass-Through Entities, which is central to the new tax overhaul/reform legislation. The panel will detail activities eligible for the deduction, des... Read More

Composite Returns and Nonresident Withholding for Pass-Through Entities: Navigating the Mu...
Determining Whether to File Composite Returns, Dealing With Withholding Requirements
May 1, 2018 CPE CPE On-Demand, Download

This webinar will offer tax professionals a deep dive into composite tax provisions and withholding requirements of pass-through entities with nonresident shareholders and/or partners. The panel will provide an advanced-level look at the specific issues facing tax advisers to pass-through entities r... Read More

Canadian RRSPs, RRIFs and Other Foreign Funded Retirement Plans: Tax Planning and Reportin...
May 1, 2018 CPE, EA Download

This webinar will provide tax advisers with a comprehensive guide to tax reporting requirements and planning opportunities for clients who take distributions from, or have ownership of, Canadian Registered Retirement Savings Plan (RRSP) accounts and similar accounts in other countries. The panel wil... Read More

Electing Out of New Centralized Partnership Audit Regime: New IRS Final Regulations on Opt...
Determining "Eligible Partnerships," Notification Requirements, Advantages and Hazards of...
February 28, 2018 CPE, EA Download

This webinar will provide tax advisers to partnerships with a practical guide to the recently issued final regulations on the process for qualified partnerships to opt out of the new IRS partnership audit regime. The panel will discuss which partnerships are eligible for the election, describe the b... Read More

Trust Distributions to Foreign Beneficiaries: Complex Planning and Calculation Challenges
Navigating the Interplay of Foreign Withholdings, Treaty Benefits, DNI Calculations, and T...
February 27, 2018 CPE, EA Download

This webinar will provide estate and trust tax advisers and compliance professionals with a thorough and practical guide to the tax compliance issues that fiduciaries face before making or allocating U.S. domestic trust or estate distributions to foreign beneficiaries. The panel will explain how to... Read More

Trust Income Tax Reporting After Tax Reform: FAI and DNI Calculation Impact of New Law Pro...
February 22, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide fiduciary tax advisers and compliance professionals with a critical first look at the practical impact of the new tax reform law on trust and estate tax reporting. The panel will detail the specific changes the new law makes to fiduciary deductions, outline the way that dis... Read More

Responding to Loss of Tax Exempt Status: Automatic Revocation and For-Cause Termination
Current and Retroactive Reinstatement, Notification Requirements and Filing Obligations
February 21, 2018 CPE, EA Download

This webinar will provide advisers to nonprofit and exempt organizations with a guide to responding to and remedying loss of tax exempt status. The panel will highlight risk areas for exempt status termination, discuss reinstating 501(c)(3) exemption status due to inadvertent lapses, detail how to c... Read More

Deemed Repatriation of Deferred Foreign Earnings: Calculating Accumulated E&P and Transiti...
Determining U.S Shareholders, Cash vs. Non-Cash Positions, Netting Provisions, and Mechani...
February 21, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers with a practical guide to the deemed repatriation provisions of the new tax reform bill, with a focus on the specific compliance aspects of the requirement to recognize all post-1986 deferred foreign source income. The panel will go beyond the basics of what th... Read More

Form 1041-A: Reporting Trust Charitable Accumulation Amounts, IRC 642(c) Deduction Require...
Calculating Set-Asides, Recognizing Eligible Income Deductions, and Identifying Principal...
February 20, 2018 CPE, EA Download

This webinar will provide tax advisers to trusts and fiduciaries with detailed practical guidance for completing IRS Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts. The panel will discuss the intersection between Form 5227 and 1041-A, detail trusts that are required to... Read More

403(b) Plan Annual Audits: Identifying Costly Reporting Errors, Evaluating Alternative Sol...
Determining Audit and Form 5500 Filing Requirements for Governmental and Nonprofit Plans
February 20, 2018 CPE Download

This webinar will provide employee benefits administrators, auditors and plan sponsors with best practices to prevent serious and costly errors in preparing for 403b plan audits. The panel will differentiate between 401k and 403b audits, explain the pitfalls that practitioners often encounter in the... Read More

Allocating Capital Gains to Distributable Net Income in Estates and Trusts: Achieving Opti...
February 13, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and counsel with a drill down into the rules and practices covering inclusion of capital gains in distributable net income (DNI) for trusts and estates. The panel will review the requirements within trust documents to allow treating capital gains as DNI and wil... Read More

UK-Based Retirement Accounts for U.S. Taxpayers: Mastering Reporting, Maximizing Planning...
Utilizing Treaty Provisions to Achieve Optimal Tax Results, Complying With Foreign Reporti...
February 6, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers with a deep dive into tax reporting requirements and planning opportunities for clients who take distributions from, or have ownership of, UK-based retirement accounts such as self-invested personal pensions (SIPPs) and other plans. The panel will discuss the U... Read More

FBAR 2018 Update: Mastering FinCen Form 114, Deadlines, Extension, Penalty Resolution and...
February 1, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide counsel and tax advisers with the tools necessary to navigate the FBAR filing requirements, including the newly announced extension and first-time penalty waiver requests, and will offer detailed guidance on completing and filing an FBAR (FinCen Form 114). Read More

Correcting Common Form 990 Errors: Identifying Audit Triggers and Remedying Prior Year Fil...
Penalty Abatements, Fixing Prohibited Transactions, Reconciling Related Organization Trans...
January 30, 2018 CPE, EA Download

This webinar will provide advisers to nonprofit and exempt organizations with a practical guide to identifying, avoiding and correcting the most common and complex errors in completing Form 990 and Form 990-PF. The panel will focus on the mechanics of tax reporting, offer concrete examples of correc... Read More

Mastering Reporting of Publicly Traded Partnership and MLP K-1s on Partners' Returns
Navigating Footnotes and Tying Information to the 1040
January 23, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and professionals with tools and practical knowledge to reconcile complex Schedule K-1s for publicly traded partnerships (PTPs) and master limited partnerships (MLPs), using sample K-1 information from complex oil and gas partnership footnotes and disclosures a... Read More

Form 8621 PFIC Reporting: Navigating the Complex IRS Passive Foreign Investment Company Ru...
Determining Which Assets Require PFIC Reporting, Calculating Tax and Interest, Leveraging...
January 18, 2018 CPE, EA CPE On-Demand, Download

This webinar will furnish tax advisers with a thorough and practical guide to the reporting of investments in a Passive Foreign Investment Companies (PFICs) on IRS Form 8621. The panel will identify those investments that require PFIC reporting, outline the various elections available to taxpayers h... Read More

IRC 1367 S Corporation Stock and Debt Basis Adjustments: New IRS Practice Unit Guidance
January 17, 2018 CPE, EA Download

This webinar will provide tax advisers with a practical guide to making stock and debt basis adjustments for S corporations in light of recent IRS Practice Unit guidance. The panel will discuss the specific transactions and events identified by the Service in the IPU as potential issues and offer pr... Read More

Form 4970 and Form 1041 Schedule J Accumulation Tax: Reporting Distributions From Foreign...
January 11, 2018 CPE, EA Download

This webinar will provide tax advisers with guidance on calculating trust accumulation distributions for beneficiaries of foreign trusts. The panel will detail the computations required to complete Schedule J of Form 1041. The panel will discuss the interdependence between Schedule J and the reporti... Read More

Reverse 704(c) Allocations: Partnership Revaluations, Triggering Events, and Recent IRS Gu...
January 10, 2018 CPE, EA Download

This webinar will provide tax advisers with a practical guide and drill-down into the complexities of reverse allocations under Section 704(c). The panel will detail the specific circumstances and events under which a partnership may undertake a revaluation through reverse allocation and describe pe... Read More

Form 8858 Reporting of U.S. Owned Foreign Disregarded Entities: Ownership and Correct Fili...
Information Return Requirements for Check-the-Box Structures Including Indirect and Constr...
January 9, 2018 CPE, EA Download

This webinar will provide tax advisers with guidance to the U.S. reporting requirements for ownership of foreign disregarded entities (FDREs) on IRS Form 8858. The panel will offer section-by-section detail on completing Form 8858, discuss the interrelation between Form 8858 and other required inter... Read More

Form 8938 Reporting for Taxpayers With Foreign Assets: Integrating FATCA and Latest Enhanc...
December 20, 2017 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers with a practical guide to Foreign Account Tax Compliance Act (FATCA) reporting for taxpayers holding foreign assets. The panel will define the term "specified foreign asset" that must be reported, discuss valuation issues, and offer thorough instruction on comp... Read More

Alternative Investments for Nonprofits and Exempt Organizations: Avoiding Unforeseen Tax C...
Identifying Valuation Issues, UBTI, Foreign Reporting Requirements, and After-Tax Returns
December 12, 2017 CPE, EA Download

This webinar will provide tax advisers to exempt organizations with a thorough and practical guide to the reporting requirements and tax traps to avoid in holding alternative investments as part of the nonprofit's funding and investment strategy. The co-presenters will discuss the planning considera... Read More

Form 1042-S: Reporting and Withholding on U.S. Source Income for Foreign Persons
Avoiding Filing Errors, Credit Disallowances and Audit Penalties
December 12, 2017 CPE, EA Download

This webinar will provide tax preparers and professionals with a deep dive into preparing Form 1042-S. The panel will discuss evaluating potential Form 1042-S withholding and filing responsibilities, review common mistakes, and offer ways to avoid or mitigate late-filing or non-filing penalties. Read More

Partnership Debt Allocations and New IRS Regulations: Minimizing Tax Consequences
Meeting Challenges of IRS Crackdown on Leveraged Partnerships, Mitigating Liabilities Unde...
December 7, 2017 CPE, EA CPE On-Demand, Download

This CLE/CPE webinar will provide tax advisers with a thorough and practical guide to the challenges of allocating recourse and nonrecourse partnership debt, including a critical review of the Treasury regulations issued under IRC Sec. Sec. 707 and 752. These regulations significantly changed rules... Read More

Distributable Net Income: Mastering Difficult DNI Calculations for Estates and Complex Tru...
Case Study on DNI Computations and Tax Planning Opportunities
December 5, 2017 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and professionals with a deep dive into the difficult task of calculating distributable net income (DNI) for complex trusts. The panel will delineate the differences between trust accounting income and taxable income and focus on tax reporting of trust income f... Read More

International Implications of Social Security for Workers in the U.S.
Determining Eligibility, Withholding and Filing Requirements, Totalization Agreements and...
December 5, 2017 CPE, EA Download

This webinar will provide employee benefit advisers with a thorough and practical guide to the complex area of social security coverage and withholding for inbound employees of U.S. companies. The panel will outline the statutory rules for how these individuals qualify for coverage, discuss the impa... Read More

Implementing ASU 2016-14 Not-For-Profit Financial Statement New Reporting Standards
Major Changes in Net Asset Classification, Liquidity and Expense Function Reporting, and U...
November 28, 2017 CPE Download

This webinar will provide advisers to nonprofit organizations with a practical guide to the new FASB reporting requirements for nonprofit organizations. The panel will discuss the specific changes to various financial reporting requirements required by the new standard, including the reduction in th... Read More

LLC and Partnership Purchases: Entity Interests vs. Asset Sales
Basis Adjustments, Elections, Tax Reporting, and Structuring in Light of New Partnership A...
November 28, 2017 CPE, EA CPE On-Demand, Download

This webinar will provide partnership tax advisers with practical guidance on the tax ramifications of structuring the sale of a partnership or LLC entity as an asset sale vs. a sale of partnership interests. The panel will detail basis adjustments and available elections, describe the reporting and... Read More

Form 990 Challenges for Tax Advisers to Nonprofit Entities
Identifying Areas of IRS Scrutiny in Exempt Organization Tax Return and Schedules
November 20, 2017 CPE, EA Download

This webinar will provide advisers to nonprofit and exempt organizations with a practical guide to navigating some of the more challenging aspects of completing Form 990. The panel will discuss recent IRS changes to form instructions, detail areas of examination emphasis based on the Service's 2017... Read More

Foreign Investment in U.S. Real Property: Tax Planning and Reporting
Tax Issues When a Foreign Investor/Entity Acquires or Disposes of Interests
November 14, 2017 CPE, EA CPE On-Demand, Download

This webinar will provide accounting and tax professionals with a review of tax challenges for foreign investors in U.S. real estate, including form of ownership, IRS reporting obligations, and other matters. Read More

Material Participation Rules for Trusts: Leveraging Aragona Trust to Minimize NIIT
Avoiding the Passive Activity Loss Rules for Trusts Through Strategic Planning
November 9, 2017 CPE, EA Download

This webinar will provide tax professionals with a deep dive into the determination of "material participation" (MP) regarding trusts and estates in applying passive activity rules. The panel will analyze the tax court's groundbreaking holding in Aragona Trust v. Comm'r (2014) and offer perspectives... Read More

Short Year 1065 Returns for Terminated Partnerships: Avoiding Penalties For Failure to Rep...
IRC 708(b) Filing Requirements and Reporting Prior and Successor 754 Elections
November 8, 2017 CPE, EA Download

This webinar will provide tax advisers with a practical guide to completing "short year" Form 1065 Partnership Income Tax returns. The panel will discuss the rules governing short-year filings and will focus on technical terminations of existing partnerships that continue business activities as lega... Read More

Calculating Trust Accounting Income Under Uniform Principal and Income Act
November 1, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a deeper exploration of the fiduciary income calculations and determinations provided in the Uniform Principal and Income Act (UPIA). The panel detail how to apply UPIA provisions to differentiate between corpus and income, and... Read More

Form 8854 Exit Tax Calculations and Reporting: Minimizing the IRC 877A Expatriation Tax
Determining Covered Expatriates, Navigating the Mark-to-Market Tax on Unrealized Gains, Re...
October 26, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a practical guide to the calculations and reporting requirements needed for U.S. taxpayers and exiting green card holders. The panel will discuss the rules of Section 877A, as well as strategies for minimizing the impact of exp... Read More

Mastering Form 990 Schedule A: Protecting Public Charity Status, IRC 509 Public Support Te...
October 17, 2017 CPE, EA Download

This webinar will provide nonprofit advisers with a comprehensive guide to reporting the public support tests of IRC Section 509(a) on Schedule A of the Form 990 Exempt Organization Information Return. Read More

Opting Out of PFIC Tax-and-Interest Treatment: Making QEF Elections on Form 8621 Part II
October 17, 2017 CPE, EA Download

This webinar will provide tax advisers with a guide to the complex Qualified Electing Fund (QEF) election rules for foreign investments that are Passive Foreign Investment Companies (PFIC). The panel will go beyond the mechanics of PFIC reporting to detail the advantages, disadvantages and calculati... Read More

Section 754 Elections on Form 1065: Making Valid Elections, Seeking Relief For Missed or I...
Mastering the Mechanics of Election Statements, Schedule K-1, Section 301.9100 Relief and...
October 11, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough, practical guide to the mechanics of reporting a Section 754 election on a partnership's Form 1065 return. The panel will discuss making the election and will detail available relief in instances where a partnership... Read More

New Section 514(c) Fractions Rule Guidance for Exempt Orgs: Avoiding UBTI in Real Estate P...
October 3, 2017 CPE, EA Download

This webinar will provide advisers to tax-exempt organizations with a practical guide to the fractions rule, which governs the tax implications of allocations between tax-exempt partners and taxable partners. The panel will detail recent IRS guidance permitting certain partnership allocations that m... Read More

Tax Reporting of IRA Beneficiary Trusts: Conduit vs. Accumulation and RMD Calculations
Designated Beneficiaries, DNI Calculations, Disqualifying Terms, Form 1041 Compliance
September 27, 2017 CPE, EA Download

This webinar will provide tax advisers to fiduciaries with detailed and practical guidance on the tax reporting complexities of trusts designated as IRA beneficiaries. The panel will thoroughly discuss the rules for measuring life expectancy for purposes of required minimum distributions (RMDs) and... Read More

Form 6198 At-Risk Limitations: IRC 465 Calculations, Grouping, Elections and Schedules
Identifying Loss Deferrals, Recapture Requirements; Tracking Carry-Forward Amounts
September 26, 2017 CPE, EA Download

This webinar will provide tax advisers with an advanced guide to reporting loss limitations on Form 6198. The panel will have an in-depth discussion into the Section 465 rules and offer comprehensive and practical guidance on the complexities of maintaining at-risk amount schedules and carry-forward... Read More

Mastering Form 1040NR U.S. Nonresident Alien Income Tax Returns
Identifying ECI and FDAP, Determining Taxpayer Classifications and Elections
September 20, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide to preparing Form 1040NR, U.S. Nonresident Alien Income Tax Return. The panel will offer useful guidance in determining which individuals should file, identifying and reporting income subject to U... Read More

State Tax Treatment of UBTI for Exempt Organizations: Calculations, Conformance and Apport...
Navigating States' Partial- or Non-Conformance With Federal Treatment; Multi-State Apporti...
September 19, 2017 CPE Download

This webinar will provide nonprofit tax professionals and advisers with a practical guide into various states' rules governing unrelated business income tax (UBIT), which U.S.-based tax-exempt organizations must pay on unrelated business taxable income (UBTI). The webinar will focus on the standards... Read More

Reporting Full and Partial Redemptions of Partnership and LLC Interests
IRC 754 Elections, Section 736(b) Payments, Character and Timing of Gain, Installment Sale...
September 19, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with specific and practical guidance to navigating the tax rules that apply to the redemption of LLC or partnership interests. The panel will discuss both partial and complete redemptions, outline available elections, and identify c... Read More

IRC 2513 Gift-Splitting Rules: Identifying Gifts Requiring Non-Pro Rata Allocations
Form 709 Reporting Gifts to Trusts With Non-Gifting Spouse Beneficiaries, Valuing Remainde...
September 13, 2017 CLE, CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a practical, beyond the basics guide to the Section 2513 "gift-splitting rules." The panel will offer practical and detailed guidance on applying the rules to client situations involving GRATs, Crummey Trusts, and other vehicle... Read More

Mastering Multistate Taxation of S Corporations: State Variances in Recognition of S Elect...
September 6, 2017 CPE, EA Download

This webinar will provide tax preparers and advisers with detailed guidance on the most pervasive issues facing multistate taxation of S corporations. The panel will detail those states that vary from automatic acceptance of the federal S election, review the composite return requirements, and discu... Read More

Leveraging IRC 469 Real Estate Professional Rules for Individual Taxpayers: Avoiding Passi...
Identifying and Grouping Real Estate Rental Activities, Meeting Material Participation Thr...
September 6, 2017 CPE, EA Download

This webinar will provide tax advisers with a thorough and practical guide to navigating the real estate professional rules of IRC 469(c)(7). The panel will discuss the general passive loss limitation rules and exceptions for real estate activities, and will detail the material participation standar... Read More

Multistate Tax Treatment of Multi-Tier Partnerships: Navigating State Rules For Nonresiden...
Determining Treatment of Lower-Tier Apportionment Factors, Meeting Withholding and Composi...
August 31, 2017 CPE CPE On-Demand, Download

This webinar will provide tax advisers and compliance professionals with a practical guide to navigating the multistate reporting complexities involved in multi-tiered partnerships. The panel will outline various state rules governing apportionment of income from lower-tier pass-through entities, wi... Read More

Calculating S Corp Stock and Debt Basis: Avoiding Loss Limitations and Excess Distribution...
August 16, 2017 CPE, EA Download

This webinar will provide tax professionals and advisers with the tools and understanding to correctly calculate S corp shareholders' stock basis and debt basis and to effectively advise clients to avoid negative tax consequences due to loss limitations or excess distributions. Read More

Reporting GRATS, GRUTS, ILITS and IDGTs on Form 709: GST Exemption Allocation Calculations...
August 8, 2017 CPE, EA Download

This webinar will provide tax advisers with a thorough and comprehensive guide to the gift and generation skipping tax reporting challenges of allocating GST transfer taxes in circumstances involving the use of GRATs, IDGTs, ILITs and similar trusts. Our nationally-known speaker will discuss how to... Read More

Form 8865 Reporting of Foreign Partnership Income and Navigating Rules for Allocable Share...
August 3, 2017 CPE, EA Download

This webinar will provide tax advisers and return preparers with insights on handling complex challenges when completing Form 8865 and its associated schedules. The panel will explain approaches for correctly identifying taxpayer category, determining allocable share of foreign income, and avoiding... Read More

Mastering 1099-B Reporting on Schedule D and Form 8949: Meeting Capital Gains Basis Report...
Basis Adjustments, Reconciling Multiple 1099-B Forms, Recognizing Wash Sales, Real Estate...
August 1, 2017 CPE, EA Download

This webinar will provide tax advisers with a comprehensive and practical guide to mastering the tax reporting of 1099 brokerage statements on Form 1040 Schedule D and Form 8949. The panel will go beyond the basics to offer an in-depth tutorial on making adjustments to reported asset basis and navig... Read More

Form 990-PF: Meeting IRS Demands for Fiscal, Grant and Other Data From Private Foundations
July 25, 2017 CPE, EA Download

This webinar will prepare accounting and tax advisers to private foundations to handle all aspects of Form 990-PF compliance with a thorough review of the material requirements and instructions. The panel will discuss potential risk areas for tax professionals, not only in preparing the return, but... Read More

Sampling Strategies in Financial Statement Audits: Updated Guidance
Mastering AICPA Standards and Latest Sampling and Risk Guides to Devise a Sampling Methodo...
July 20, 2017 CPE, EA Download

This webinar will prepare audit specialists to select appropriate sampling techniques for financial statement audits. The panel will explain the rationale for and technical terms of generally accepted standards for sampling methodologies, based on AICPA accounting standards and guides and on profess... Read More

Form 1040NR for Foreign Trusts: Income Tax Reporting for Foreign Non-Grantor Trusts
Special DNI Calculations for Foreign Trusts, Tax on Trust Accumulations, and Coordinating...
July 19, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide for reporting foreign trusts with U.S. owners or other U.S. nexus on Form 1040NR. The panel will detail the events and transactions that require reporting, discuss filing obligations for owners an... Read More

Mastering Partnership Minimum Gain Chargeback Provisions for the Tax Professional
Reporting Requirements, Allocations and Planning Opportunities for Non-Recourse Deduction...
July 6, 2017 CPE, EA CPE On-Demand, Download

This webinar will give tax advisers and professionals a deep and practical guide to understanding the planning opportunities and compliance requirements that arise from "minimum gain chargeback" provisions in partnership agreements. The panel will go into detail on what the chargeback provisions mea... Read More

Mastering U.S. Tax Reporting of Foreign Retirement Account Ownership and Distributions
Case Study on Calculating Current Tax, Identifying Recognition Traps From Phantom Income,...
July 6, 2017 CPE, EA Download

This webinar will provide tax advisers with a comprehensive guide to understanding the reporting requirements of U.S. taxpayers owning or receiving payments from foreign/non-U.S. retirement accounts, including pensions, annuities and social security equivalents. The panel will discuss how to calcula... Read More

Section 704, Targeted Allocations and the Distribution Waterfall: Overcoming Challenges Ab...
Understanding the Economic Effect Test and How to Allocate Income or Loss Using Targeted A...
June 29, 2017 CPE, EA Download

This webinar will provide tax professionals with a review of the key concepts of targeted allocations and the role they play in making valid allocations to partners by partnerships and certain LLCs under Sect. 704(b). Read More

Offers in Compromise Strategies: Using OICs to Challenge Assessments and Request Reconside...
Filing Doubt-as-to-Liability Claims and Grounds for OICs Under Efficient Tax Administratio...
June 27, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide to navigating the IRS offer-in-compromise (OIC) procedures, detailing the three types of OIC submittals available to taxpayers. The panel will focus on using the OIC program to preserve taxpayer r... Read More

Mastering IRC 2632 GST Exemption Allocation Rules: Identifying GST Trusts and Indirect Ski...
Electing out of Default Allocation Treatment, Making Retroactive Allocations and Using All...
June 22, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical exploration of the GST exemption allocation rules in IRC Section 2632. The panel will take a line-by-line approach to the Code provisions, discussing default treatment and going in depth into the electi... Read More

Section 743(b) Adjustments in Multi-Tier Partnerships: Applying Rev. Rul. 87-115 to Upper-...
June 20, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with an advanced and practical guide to the reporting complexities and planning opportunities present in making Section 743(b) adjustments in the context of mutli-tiered partnerships. The panel will outline the provisions of Rev. Ru... Read More

Calculating S Corp Accumulated Adjustment Accounts: Mastering the Section 1368 Ordering Ru...
Minimizing Tax on Distributions, Navigating the Interplay Between Shareholder Basis and Co...
June 15, 2017 CPE, EA Download

This webinar will provide tax professionals and advisers with the tools and understanding to correctly calculate an S Corporation's accumulated adjustments account (AAA) and to effectively advise clients to avoid negative tax consequences due to loss limitations or excess distributions. The panel wi... Read More

Mastering Form 990 Schedule R: Reporting Transactions With Related Organizations and Unrel...
June 14, 2017 CPE, EA Download

This webinar will provide tax advisers to exempt organizations with a thorough and practical guide to completing Form 990 Schedule R, Related Organizations and Unrelated Partnerships. The panel will go into detail on translating the form instructions onto the Schedule and will include examples of co... Read More

U.S.-U.K. Dual Taxation Pitfalls: Reporting Issues and Planning Opportunities for U.S. Tax...
Navigating Tax Treaties to Minimize Tax on Passive Income and Pass-Through Income
June 13, 2017 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers with a thorough and practical guide into the tax reporting requirements and planning opportunities for U.S. taxpayers with earnings or assets in the United Kingdom, as well as U.K. citizens with U.S. tax reporting obligations. The panel will discuss U.S. tax la... Read More

IRC 645 Elections for Qualified Revocable Trusts: Mastering the DNI Separate Share Calcula...
Allocating Between Estate and Component Trust and Timing Distributions to Avoid Unnecessar...
June 8, 2017 CPE, EA Download

This webinar will provide trust tax advisers with a comprehensive and practical guide to the tax calculations, benefits and potential hazards involved with making a Section 645 election to treat qualified revocable trusts (QRTs) as estates. The panel will detail the impact of the "separate share rul... Read More

Hedge Fund Partnership Form 1065 Returns: Identifying Fund Structures and Preparing Tax Fi...
Navigating Mark-to-Market Rules, Straddles, and Fund Manager Income Reporting Rules
June 6, 2017 CPE, EA Download

This webinar will provide tax advisers with a practical introduction to the complexities of preparing a Form 1065 return for a hedge fund or private equity fund partnership. The panel will offer guidance on income classification rules, mark-to-market elections, and preparation of key schedules inclu... Read More

NOL Treatment on Federal Corporate and Individual Tax Returns: Challenges for Preparers
Navigating Computation, Sect. 382 Limitation, Carryback/Carryforward and Other Rules
June 6, 2017 CPE, EA Download

This webinar will provide tax preparers with a thorough and practical guide to the reporting challenges and planning opportunities involved in net operating loss (NOL) calculation for individual and corporate federal tax returns. Read More

AICPA Peer Review Program Compliance: Responding to Latest Developments
Best Practices for Optimal Reviews Given Broker-Dealer Issues, Single-Audit Checklist and...
May 31, 2017 CPE Download

This webinar will prepare accounting firm professionals for future AICPA peer reviews with the latest developments on standards and guidance, and will outline best practices for undergoing reviews. Read More

Section 704(c): Contributions of Appreciated or Depreciated Property to Partnerships and L...
Navigating Complex Allocation Rules, Curative and Remedial Allocations, Elections, and Ant...
May 25, 2017 CPE, EA Download

This CLE/CPE webinar will provide tax advisers with a thorough and practical guide to navigating the complex requirements of Section 704(c). The panel will go in depth to identify contributed property subject to Section 704(c), and will discuss available elections to allocate gain and loss. Read More

Mastering Form 5500 Schedule H: Avoiding Audit Triggers
Financial Information Reporting Requirements, Identifying Valuation Challenges and Expande...
May 18, 2017 CPE, EA Download

This webinar will provide employee benefits professionals and tax advisers with a practical and comprehensive guide to completing Form 5500, with a specific focus on Schedule H, Financial Reporting. The panel will offer specific guidance on completing the form, detailing the fair value calculations... Read More

Identifying and Repairing Form 709 Gift Tax and GST Return Reporting Errors
Filing Corrective Returns, Reporting Prior Years' Unreported Gifts, Fixing GST Allocations...
May 15, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide to identifying and remedying gift tax reporting errors on IRS Form 709. The panel will discuss both common and complex gift tax mistakes, including incorrect reporting of gift splitting and incorr... Read More

Foreign Personal Holding Company Income Reporting: Mastering Subpart F Inclusions and Deem...
Navigating Foreign Tax Credit Passive Buckets, Look-Through Recharacterizations, and More
May 11, 2017 CPE, EA Download

This webinar will provide tax advisers with a deep exploration of the reporting of income from and ownership of a foreign personal holding company. The panel will identify the tests for determining whether an investment qualifies as a FPHC, outline what qualifies as foreign personal holding company... Read More

Tax Treatment of Compensation to Service Provider Partners: Navigating New IRS Prohibition...
Reporting Payments to and Benefit Plans for Service Provider Partners, Structuring Grants...
May 9, 2017 CPE, EA Download

This webinar will address the recent IRS regulations prohibiting a partnership from treating a partner who owns a single-member LLC as an employee. The panel will discuss the rules within the broader framework of structuring and reporting compensation for partner/employees. The program will review s... Read More

Form 1041 Reporting of Pecuniary Property-in-Kind Distributions: Tax Impact on Trusts and...
Tax Treatment of Formula Bequests, Distributions of Substitute Property to Satisfy Pecunia...
May 3, 2017 CPE, EA Download

This webinar will provide tax professionals who advise fiduciaries in trust and estate matters with a thorough and practical guide to reporting pecuniary property-in-kind distributions from trusts and estates on Form 1041. The panel will discuss proper reporting for property substitutions to meet pe... Read More

U.S.-Canadian Dual Taxation Pitfalls: Reporting Issues and Planning Opportunities for U.S....
Navigating Tax Treaties to Minimize Tax on Passive Income and Pass-Through Income
April 27, 2017 CPE, EA Download

This webinar will provide tax advisers with a thorough and practical guide into the tax reporting requirements and planning opportunities for U.S. taxpayers with earnings or assets in Canada, as well as Canadian citizens with U.S. tax reporting obligations. The panel will discuss U.S. tax law and tr... Read More

401k Annual Audits: Anticipating Serious and Costly Errors, Evaluating Alternative Solutio...
April 11, 2017 CPE Download

This webinar will provide employee benefits administrators, auditors and plan sponsors with best practices to prevent serious and costly errors in preparing for 401k audits. The panel will explain the pitfalls that practitioners often encounter in these audits and outline how to address these issues... Read More

Form 990 Schedule C: Mastering Complex Reporting of Political Campaign and Lobbying Activi...
Avoiding Excise Taxes, Penalties, Fines, and Revocation of Tax-Exempt Status Due to Noncom...
April 4, 2017 CPE, EA Download

This webinar will provide nonprofit advisers with a comprehensive guide to reporting on political campaign and lobbying activities on Schedule C of the Form 990 Exempt Organization Information Return. The panel will offer a practical part-by-part exploration of completing the schedule, focusing on i... Read More

Navigating the IRS Appeals Office Process: Achieving Settlement, Avoiding Litigation
Filing Formal Protests, Appealing Collection Actions, Requesting Collections Due Process H...
March 1, 2017 CPE, EA Download

This webinar will provide tax advisers and professionals with an advanced guide to navigating the IRS appeals processes. The panel will go beyond the basics to offer an in-depth guide to leveraging the appeals process to challenge not only assessments, but also collections proceedings. The webinar w... Read More

Employee Benefit Plan Voluntary Correction Programs: Fixing Costly Errors and Preserving T...
Leveraging Available IRS and DOL Programs to Proactively Address Plan Mistakes and Minimiz...
March 1, 2017 CPE Download

This webinar will provide employee benefits auditors with best practices and the proper procedures to remedy serious and costly (but all too common) benefit plan errors through available IRS and DOL retirement plan correction programs. The panel will explain the processes and potential pitfalls that... Read More

Interpreting Partnership Agreements and Reporting Terms on Form 1065
Identifying Ambiguous or Contradictory Provisions, Recognizing Opportunities for Section 7...
February 21, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a comprehensive guide to navigating the complexities of interpreting partnership operating agreements and applying key provisions to the Form 1065 return and accompanying schedules. The panel will offer practical suggestions fo... Read More

S Corporation Stock Sales: Mastering Tax Reporting, Income/Loss Allocation and Section 137...
Utilizing "Close-the-Book" Strategies, Determining Year-End Basis Adjustments, Preparing F...
February 15, 2017 CPE, EA Download

This webinar will provide tax advisers with a comprehensive and practical guide to reporting sales of S Corporation stock in non-liquidating transactions. The panel will discuss income and loss allocation in cases of a mid-year sale, describe available elections and consent requirements for sharehol... Read More

DOL Health & Welfare Plan Audit Response and Protection: Reducing Risk Exposure to Avoid C...
February 14, 2017 CPE, EA Download

This webinar will provide employee benefits accounting and tax professionals with a thorough and practical guide to preparing responses for a Department of Labor (DOL) investigative audit of a company's health and welfare plan. The panel will discuss required documentation and procedures for submitt... Read More

Mastering GST Elections and Reporting: Minimizing Generation-Skipping Transfer Tax Through...
Opting Out of Automatic Allocation of GST Exemptions, Structuring GST-Exempt Trusts and Re...
February 7, 2017 CPE, EA Download

This webinar will provide tax advisers with a comprehensive and practical guide to generation skipping transfer (GST) election strategies and the tax reporting mechanics of calculating GST taxes. The panel will offer specific guidance on reporting GSTs under various transfer scenarios. The panel wil... Read More

Mastering Form 990 Schedule D: Supplemental Financial Statements
Identifying Assets Requiring Separate Reporting, Navigating the Interplay Between Schedule...
February 7, 2017 CPE, EA Download

This webinar will provide nonprofit advisers with a comprehensive guide to reporting supplemental financial statement information on Schedule D of the Form 990 Exempt Organization Information Return. The panel will offer a practical part-by-part exploration of completing the schedule, focusing on id... Read More

Partnership Terminations: Mastering Section 708
Filing Short Year Returns, Revisiting Elections, Amortization Opportunities, Basis Adjustm...
January 25, 2017 CPE, EA Download

This webinar will provide tax advisers with a comprehensive and practical guide to partnership terminations. The panel will discuss identifying termination events, election strategies, short-year reporting, and partner-specific considerations in reporting partnership terminations. Read More

Mastering Form 8582 Passive Activity Loss Reporting: An Advanced Program on Calculations,...
January 11, 2017 CPE, EA Download

This webinar will provide tax advisers with an advanced guide to calculating and allocating passive activity losses. The panel will go beyond the basics on the passive activity rules and will offer a comprehensive, practical guide to mastering the complexities of calculating passive activity losses... Read More

Mastering Form 990 Schedule L: Reporting Transactions With Interested Persons
Meeting the Reasonable Effort Standard and Navigating New Placeholder Disclosure for Subst...
January 10, 2017 CPE, EA Download

This webinar will provide tax advisers to exempt organizations with a thorough and practical guide to completing Form 990 Schedule L, Transactions With Interested Persons, focusing on Parts II through V. The panel will go into detail on the "reasonable effort" requirement to identify interested pers... Read More

Form 8621 PFIC Reporting: Navigating the Highly Complex IRS Passive Foreign Investment Com...
Determining Which Assets Require PFIC Reporting, Calculating Tax and Interest, Leveraging...
January 5, 2017 CPE, EA CPE On-Demand, Download

This webinar will furnish tax advisers with a thorough and practical guide to the reporting of investments in a passive foreign investment company (PFIC) on IRS Form 8621. The panel will identify those investments that require PFIC reporting, outline the various elections available to taxpayers hold... Read More

Partnership Debt Allocations and New IRS Regulations: Prepare Now for Sweeping Changes to...
Meeting Challenges of IRS Crackdown on Leveraged Partnerships, Mitigating Liabilities Unde...
December 15, 2016 CPE, EA CPE On-Demand, Download

This CLE/CPE webinar will provide tax advisers with a thorough and practical guide to the challenges of allocating recourse and nonrecourse partnership debt, including a critical first look at the new Treasury regulations issued under Sections 707 and 752 of the Internal Revenue Code on Oct. 4, 2016... Read More

New IRC 457(f) Deferred Compensation Rules for Nonprofits: Preparing for Major Changes Ahe...
Reviving 457(f) Plans: Short-Term Deferrals, Rolling Risk of Forfeiture, Deferral of Curre...
December 14, 2016 CPE, EA Download

This webinar will provide nonprofit organization advisers and professionals with a critical first look at the new IRS guidance on deferred compensation for nonprofit and exempt organization executives and employees. The panel will discuss critical structuring changes to Section 457(f) and define the... Read More

Distributable Net Income: Mastering Difficult DNI Calculations for Estates and Complex Tru...
Case Study on DNI Computations and Tax Planning Opportunities
December 8, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and professionals with a deep dive into the often difficult task of calculating distributable net income (DNI) for complex trusts. The panel will delineate the difference between trust accounting income and taxable income and focus on tax reporting of trust inc... Read More

New Determination Letter Process for Tax-Qualified Employee Benefit Plans: Preparing for M...
Amending Plans in the Absence of Determination Letters, Elimination of the Five-Year Cycle...
December 7, 2016 CPE, EA Download

This webinar will provide employee benefits professionals and auditors with a critical first look at the new IRS guidelines that virtually eliminate the Determination Letter Program for retirement plans. The panel will also detail the specific changes contained in Rev. Proc. 2016-51, and offer usefu... Read More

Partnership Preferred Returns: Identifying Capital Shifts and Recharacterization Risks
December 6, 2016 CPE, EA Download

This webinar will provide partnership advisers and tax professionals with a thorough guide to the allocation and reporting challenges of partnerships with preferred return provisions in their operating agreements. The panel will discuss the tax risks to individual partners of preferred returns, desc... Read More

US-Canadian Dual Taxation Pitfalls: Reporting Issues and Planning Opportunities for US Tax...
Navigating Tax Treaties to Minimize Tax on Passive Income, Retirement Distributions and Pa...
November 30, 2016 CPE, EA CPE On-Demand, Download

This CPE webinar will provide tax advisers with a thorough and practical guide into the tax reporting requirements and planning opportunities for U.S. taxpayers with clients earnings or assets in Canada, as well as Canadian citizens with U.S. tax reporting obligations. The panel will discuss US tax... Read More

Tax Reporting Mechanics of Trust Decanting: Tackling Compliance Issues in the Absence of I...
Determining Continuation-vs-New Trust, Identifying Gain Recognition Scenarios, Utilizing E...
November 21, 2016 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a comprehensive and practical guide to the reporting mechanics of trust decanting transactions. The panel will discuss when a decanting results in a non-reporting event, and offer useful tools for determining when a decanting c... Read More

Implementing New FASB Not-For-Profit Financial Statement Reporting Standards of ASU 2016-1...
Major Changes in Net Asset Classification, Liquidity and Expense Function Reporting, and U...
November 16, 2016 CPE CPE On-Demand, Download

This webinar will provide advisers to nonprofit organizations with a practical guide to the new FASB reporting requirements. The panel will discuss the specific changes to various financial reporting requirements required by the new standard, including the reduction in the number of net asset classe... Read More

US Partnerships With Foreign Partners: Navigating Withholding, Informational Reporting and...
Determining ECI, FDAP, FIRPTA Income Classifications, Treaty Benefits, Basis Adjustments a...
November 16, 2016 CPE, EA CPE On-Demand, Download

This CLE & CPE webinar will provide tax advisers and compliance professionals with a thorough and practical guide to the issues faced by U.S. partnerships with foreign partners. The panel will discuss the various withholding requirements for non-U.S. partners, treaty structures (including Limitation... Read More

Section 1341 "Claim of Right" Refunds: Calculating Tax Benefits, Avoiding Double Taxation...
November 10, 2016 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide to claiming deductions or credits under the "claim of right" doctrine of Section 1341 of the Internal Revenue Code. The panelist will detail the requirements for evaluating and claiming tax benefi... Read More

S Corporation Debt: Planning Opportunities With Shareholder Loans to S Corps
Utilizing Debt Basis, Ordering Rules for Distributions and Repayments, Documenting Loans t...
November 2, 2016 CPE, EA Download

This webinar will provide tax advisers with a comprehensive and practical guide to structuring S corporation shareholder debt transactions to ensure the debt will be respected for basis increase purposes. The panel will outline what shareholder debts will increase debt basis, describe best practices... Read More

Foreign Investment in U.S. Real Property: Tax Planning and Reporting Challenges
Anticipating Tax Issues When a Foreign Investor or Entity Acquires or Disposes of Interest...
November 1, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide accounting, tax and legal professionals with a review of tax considerations for foreign investors in U.S. real estate. The panel will address challenges such as form of ownership and IRS reporting obligations, among others. Read More

Charitable Donations of LLC and Limited Partnership Interests to Nonprofits
Avoiding Negative Tax Consequences for Public Charities, Private Foundations and Donor-Adv...
October 27, 2016 CPE, EA Download

This webinar will provide nonprofit organization professionals and counsel with a practical guide to the planning and reporting implications involved when a donor contemplates gifting an interest in a partnership or an LLC to an exempt organization. The panel will outline gifting impacts to donors,... Read More

Opting Out of PFIC Tax-and-Interest Treatment: Making QEF Elections on Form 8621 Part II
October 20, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers with a guide to the complex Qualified Election Fund (QEF) election rules for foreign investments that qualify as a Passive Foreign Investment Company (PFIC). The panel will go beyond the mechanics of PFIC reporting to detail the advantages, disadvantages and ca... Read More

Mastering NIIT for Trusts and Estates: Net Investment Income Tax Planning Strategies to Mi...
Reporting Requirements, DNI Deductions, Income Thresholds for ESBTs, Material Participatio...
October 19, 2016 CPE, EA Download

This webinar will provide tax preparers and advisers with a comprehensive and practical guide to the planning and reporting issues in the imposition of IRC Section 1411 net investment income tax (NIIT) on trusts and estates. The panel will discuss how to calculate NIIT for reporting on a Form 1041 I... Read More

New Section 2704 Regulations and Family Partnerships: Navigating the New Discounting Rules...
October 18, 2016 CPE, EA Download

This CPE webinar will provide tax advisers who work with high net worth individuals and partnership structures with a thorough and comprehensive guide to the tax implications of the newly proposed Section 2704 regulations, specifically within the context of family limited partnerships, family limite... Read More

Reporting UBTI and UBIT in Partnerships and S Corporations: Mastering K-1 Disclosures for...
Key Box 20V Reporting, Footnotes and Separate Disclosures, and UDFI Exemptions
September 29, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide a comprehensive and practical guide into the rules governing Unrelated Business Income Tax (UBIT) on Unrelated Business Taxable Income (UBTI) as applied to partnerships and S corporations. The panel will discuss the reporting requirements imposed on tax advisers serving pas... Read More

Material Participation Rules for Trusts: Leveraging the Aragona Trust Holding to Minimize...
Avoiding the Passive Activity Loss Rules for Trusts Through Strategic Planning
September 27, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax professionals with a deep dive into the determination of "material participation" (MP) as the concepts apply to trusts and estates in the application of passive activity rules. The panel will analyze the tax court's groundbreaking holding in Aragona Trust v. Comm'r and... Read More

Mastering Section 263A UNICAP Reporting for Partnerships and S Corporations: Getting K-1 D...
Navigating Requirements for Tiered Partnerships, Footnote Disclosures and Interest Capital...
September 8, 2016 CPE, EA Download

This webinar will provide tax preparers and advisers with detailed guidance on the reporting requirements and traps to avoid in calculating and allocating capitalized costs under the the uniform capitalization (UNICAP) rules of IRC Sect. 263A on partnership returns. The panel will focus particularly... Read More

Income in Respect of a Decedent: Mastering Sec. 691 IRD Calculations, Reporting and Planni...
Preserving Deductions and Minimizing the Tax Impact of IRD Through Transfers and Conversio...
August 31, 2016 CPE, EA Download

This webinar will provide tax professionals with a deep and comprehensive examination of the IRC Section 691 Income in Respect of Decedents (IRD) rules. I will discuss what types of income must be included in IRD, including how to allocate receivables to IRD, and avoiding double-tax on IRD by approp... Read More

Form 926 Reporting Transfers to Foreign Corporations: Avoiding Harsh Penalties
Ensuring Consistency Between FATCA, FBAR, Form 5471 and Other Foreign Asset Forms
August 30, 2016 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a comprehensive guide to reporting contributions to foreign corporations. The panel will identify the types of transactions that trigger Form 926 reporting obligations, discuss filing thresholds and information required to be r... Read More

Mastering New Section 409A and 457(f) Deferred Compensation Rules: Calculating and Reporti...
August 23, 2016 CPE, EA Download

This webinar will provide a comprehensive and practical guide to determining and reporting includible amounts from nonqualified deferred compensation plans under Sections 409A and 457(f). The panel will discuss the new IRS guidance on both sections, and offer complete and practical tools for identif... Read More

Form 5227 Reporting: Mastering Compliance With Charitable Split-Interest Trusts, NIIT Calc...
August 18, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax preparers with detailed guidance on preparing Form 5227, Split Interest Trust Information Return. The panel will address common mistakes and traps for preparers to avoid, and will provide detailed guidance on the "four-tier rules," as well as discuss UBTI and Chapter 42... Read More

Form 1116 Foreign Tax Credits for Individuals: Mastering Calculations, Using Carryovers an...
August 17, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers with a comprehensive guide to calculating foreign tax credits and completing Form 1116. The panel will outline which foreign taxes are eligible for Section 901 foreign income tax credits, discuss strategies for determining optimal treatment of creditable foreig... Read More

IRC Section 734 Adjustments: Applying the 754 Election to Distributions of Partnership Pro...
An Advanced Case Study of Calculations and Considerations
August 11, 2016 CPE, EA CPE On-Demand, Download

This webinar will equip tax professionals with the tools and understanding to properly analyze the impact of a Section 754 election. The panel will offer a detailed case study and illustration of how to calculate the Section 734(b) basis adjustment(s) to assets retained by the partnership after a di... Read More

Schedule M-3 Book to Tax Adjustments: Overcoming the Toughest Challenges in Reporting Inco...
August 10, 2016 CPE, EA Download

This webinar will provide guidance to corporate tax executives and advisers on the complex challenges that arise in the context of book-tax adjustments on Schedule M-3 for partnerships, S Corps and corporate clients. The panel will identify and offer practical solutions for the most complex problems... Read More

Section 469 Passive Activity Loss Limitation Rules for Individual Taxpayers: Completing Fo...
Substantiating Material Participation, Calculating Carry-Forwards, Reporting Dispositions,...
August 10, 2016 CPE, EA Download

The webinar will provide tax advisers with a thorough and practical guide to navigating the passive activity loss (PAL) limitation rules, calculating PAL amounts and carry-forwards, and reporting the losses on Form 8582. The panel will discuss the separate calculations required for the form and desc... Read More

Mastering SOC-1 Attestation Reports Under SSAE 16: Auditing Service Organizations Controls...
August 9, 2016 CPE Download

This webinar will provide audit and attest professionals with a practical and comprehensive guide to issuing and interpreting SSAE 16 (SOC 1) audit reports of outside service companies. The panel will discuss the specific features and functions of an SOC 1 report, focusing on the peculiarities of pr... Read More

New Section 385 Regulations for S Corps: Protecting S Elections and Avoiding Debt Reclassi...
Analyzing Related-Party Debt Instruments to Withstand IRS Challenge to S Corp Status
August 3, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers with a critical first look into the impact of IRS proposed Section 385 regulations reclassifying certain related-party debt as equity will have specifically on S corporations and domestic entities. The panel will discuss the scope of the proposed regulations, e... Read More

Determining Tax Treatment of S Corporation Distributions: Applying Section 1368 for Optima...
July 20, 2016 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a comprehensive and practical guide of the rules for determining the taxability of an S corporation's distributions to its recipient shareholders. The panel will discuss the intent of IRC Section 1368, detail the shareholder- a... Read More

Mastering Form 3520: Reporting Foreign Trust Activities on U.S. Income Tax Returns
July 14, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide a deep exploration into IRS Form 3520, "Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts." The panel will detail the events and transactions that require reporting, discuss filing obligations for beneficiaries of foreign non-gran... Read More

Reporting GRATS, GRUTS, ILITS and IDGTs on Form 709: GST Exemption Allocation Calculations...
July 13, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers with a thorough and comprehensive guide to the gift and generation skipping tax reporting challenges of allocating GST transfer taxes in circumstances involving the use of GRATs, IDGTs, ILITs and similar trusts. The panel will discuss how to allocate exemption... Read More

Reconciling Book/Tax Treatment of Startup Costs: Deferred Tax Assets and Liabilities, Sche...
July 12, 2016 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with guidance on navigating the often complex differences in reporting business startup costs between book/financial statement reporting and tax treatment. The panel will discuss expenditures that should be classified as startup cos... Read More

Mastering Tax Complexities in the Sale of Partnership and LLC Interests
Navigating Character and Holding Period of Gain/Loss, Basis, Varying Interest Rule, Instal...
June 23, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide accounting and tax professionals with a review of tax considerations involved with the purchase and sale of a partnership or LLC interest. The panel will address allocation of income gains and losses and will discuss tax implications on both the buy and sell side. Read More

Section 704, Targeted Allocations and the Distribution Waterfall: Overcoming Challenges Ab...
Understanding the Economic Effect Test and How to Allocate Income or Loss Using Targeted A...
June 16, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax professionals with a review of the key concepts of targeted allocations and the role they play in making valid allocations to partners by partnerships and certain LLCs under Sect. 704(b). Read More

401k Audit Issues With Plan Transfers: Identifying Change of Provider Issues in Annual Pla...
Auditor's Role in Ensuring Compliance With DOL Rules and Fiduciary Standards
June 15, 2016 CPE Download

This webinar will provide benefit plan professionals, including auditors and plan administrators, with a deep and comprehensive guide to the specific issues involving 401(k) plan transfers from one provider to another. The panel will identify the specific risks and reporting requirements involved in... Read More

New IRS Partnership Audit Regulations: What Every Tax Adviser Needs to Know
Planning Tools to Prepare for Massive Changes Ahead
May 11, 2016 CPE, EA Download

This webinar will provide tax advisers with a critical first look at the planning and compliance implications of the new IRS rules for auditing partnerships. The panel will describe the new partnership audit processes in detail, outlining the changes that will facilitate IRS audits of partnerships.... Read More

S-Corporations Owning Multiple Entities: Mastering Tax Reporting and Planning Opportunitie...
Reconciling Intracompany Transfers, Utilizing S-Corp Parent-Sub Structures, Allocating Inc...
May 10, 2016 CPE, EA Download

This webinar will provide tax advisers with a practical guide to the planning and reporting issues and opportunities that arise when an S-corp owns multiple entities under common control. The panel will discuss the ramifications of an S-corp owning more than one LLC or partnership, as well as S-corp... Read More

Form 3115 Change in Accounting Method: Navigating the IRS Repair Regulations
May 4, 2016 CPE, EA Download

This webinar will prepare corporate tax professionals and tax advisers to successfully navigate the Form 3115 Change in Accounting Method filing requirements that have emerged with the recent tangible personal property regulations (the "repair regulations"). Read More

Mastering Tax Reporting and Planning in Real Estate Partnerships
Navigating "Dealer vs. Investor," Installment Sale Issues for Real Estate, and More
April 26, 2016 CPE, EA Download

This CPE webinar will provide tax advisers with a detailed and practical guide to navigating the Multistate Voluntary Disclosure Programs for noncompliant taxpayers with potential but unassessed state tax liabilities through a central point of contact. The panel will also discuss the nuances of indi... Read More

Intentionally Defective Grantor Trusts: Asset Transfer Planning Strategies and Form 1041 a...
March 17, 2016 CPE, EA Download

This webinar will provide tax professionals with a detailed review of the advantages and applications of intentionally defective grantor trusts (IDGTs), compliance with required tax forms for these entities, and tax planning approaches that utilize IDGTs. Read More

In-Kind Contributions: Accounting for Nonprofits
Determining Optimal Classification and Valuation of Gifts and Services, Appropriate Timing...
March 9, 2016 CPE Download

This webinar will provide tax advisors to exempt organizations with a review of the material terms of accounting standards, tax rules and guidance for gift-in-kind (GIK) donations to nonprofits. The panel will explore challenges that arise in the actual recording of GIKs both conceptually and practi... Read More

Form 8903 Domestic Production Activities Deduction: What You Need to Know Now
Mastering Complex Determinations, Calculations and Reporting to Maximize DPAD
March 9, 2016 CPE, EA Download

This webinar will provide tax advisers to businesses with a thorough and practical guide to claiming the Section 199 Domestic Production Activities Deduction (DPAD). The panel will discuss evaluating production activities to determine whether they qualify for the deduction, allocating costs between... Read More

Built-in-Gains Provisions in C-to-S Corp Conversions: Avoiding Double Taxation Through BIG...
Pre-Conversion Valuations and Calculations, Identifying Losses to Offset BIG, Using C Corp...
March 8, 2016 CPE, EA Download

This webinar will provide tax advisers with a comprehensive guide to the pre-conversion planning opportunities available to minimize or avoid built-in gains (BIG) tax in converting existing C corporations to S corps. The panel will discuss identification and valuation of assets subject to BIG tax an... Read More

Major Program Determination in Uniform Guidance Audits Under the New Standard: Mastering t...
Avoiding Deficiencies in the Single Audit MPD Process
March 2, 2016 CPE CPE On-Demand, Download

This webinar will provide audit professionals with thorough and comprehensive guidance to the Major Program Determination in Uniform Guidance (formerly referred to as Circular A-133) Audits, using the four-step risk evaluation model. The panel will discuss the changes to the MPD process that have ar... Read More

Responding to Adverse IRS Audit Assessments: Audit Reconsideration Requests, IRS Appeals,...
March 1, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and professionals with a discussion of IRS exam hotspots, and will outline practical strategies for responding to unfavorable IRS audit results including requesting audit reconsiderations, navigating the IRS Appeals Process, and the litigation options available... Read More

Foreign Earned Income: Form 2555 Exclusion Reporting and Other Tax Issues for Expat Worker...
Navigating Tax Treaties, Social Security Totalization Agreements, and Other Complexities
February 23, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and preparers with an in-depth review of complex income tax considerations related to Americans working abroad. The panel will explore elections and procedures that may have significant income tax consequences for the worker and, in some cases, the sponsoring e... Read More

ASU 2015-12: Applying the New Reporting Standard for Employee Benefit Plans
Ready for "Simplification?" FBRIC Measurement, Plan Investment Disclosures, Measurement Da...
February 23, 2016 CPE Download

This webinar will provide employee benefit plan professionals and advisers with a comprehensive discussion of the new standards announced in ASU 2015-12 as part of FASB's "Employee Benefit Plan Simplifications." While the intent of the new standards is to simplify reporting valuation of fully benefi... Read More

Tax and Accounting Implications Following a Partner's Death: Financial and Operational Con...
Post-Mortem Planning for Treatment of Suspended Losses, Optional Basis Elections, and Cont...
February 9, 2016 CPE, EA Download

This webinar will provide tax advisers and professionals with a thorough and practical guide to the accounting and tax considerations that arise in a partnership upon the death of a partner. The tax code has numerous and specific provisions and requirements when a partner dies, and these provisions... Read More

UDFI for Exempt Organizations: Reporting Unrelated Debt-Financed Income on Form 990-T
Avoiding Costly Allocation Mistakes in the Sale of Encumbered Property
February 3, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax professionals and advisers to exempt organizations with a thorough and comprehensive practical guide to calculating and reporting unrelated debt financed income (UDFI) and unrelated business taxable income (UBTI) rising from the sale of property financed with debt. The... Read More

Advanced Multistate Taxation of Partnerships and Individual Partners
Business vs. Nonbusiness Income Characterization, Reconciling Conflicting States Tax Treat...
January 27, 2016 CPE CPE On-Demand, Download

This webinar will give partnership tax advisers a thorough and comprehensive exploration into advanced multistate tax issues facing partnerships with income or operations in multiple states.The program will provide tax advisers and professionals with a detailed and practical guide to critical state... Read More

Calculating Estate Tax Portability Exemption Amount: The Nuts and Bolts of DSUE Computatio...
Planning Opportunities and Compliance Challenges in Reporting the Deceased Spouse Unused E...
January 20, 2016 CPE, EA Download

This webinar will provide tax advisers with a thorough and comprehensive guide to the computation and reporting of the deceased spouse's unused exemption (DSUE), which is used to calculate the applicable exclusion amount for the surviving spouse when portability has been elected. The panel will defi... Read More

Mastering S Corporation At-Risk Loss Limitations: Beyond Calculations to Proactive Plannin...
Grouping Strategies, Aggregation, Mergers and Q-Sub Elections
January 13, 2016 CPE, EA Download

This webinar will provide a deeper dive into the planning implications of S corporation at-risk loss limitations by giving tax advisers detailed strategies for avoiding negative tax outcomes by managing the limitations through often complex planning. The panel will discuss techniques such as groupin... Read More

Navigating the New Lease Accounting Standards for Audit Advisers
Preparing Clients for the Transition to the Joint Project Lease Reporting
January 12, 2016 CPE Download

This webinar will provide audit professionals with practical and concrete guidance on how the new Joint FASB/IASB Lease Accounting Standards will impact their role as auditors and advisors to companies affected by the new reporting requirements. The panel will offer details on what the new lease rep... Read More

Navigating Foreign Activities Reporting Requirements for Exempt Organizations: Form 990 Sc...
Identifying Required Disclosures and Tracking Location and Nature of Foreign Accounts For...
January 6, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide an in-depth exploration into the determinations, calculations, disclosures and tax reporting of foreign investments, accounts and activities held or engaged in by nonprofit/exempt organizations. The panel will offer practical guidance into identifying foreign investments th... Read More

Fraud Detection Brainstorming for the Auditor: Designing Fraud Protocols As Part of Audit...
December 22, 2015 CPE Download

This webinar will provide audit and assurance professionals with a thorough guide to the auditor's duties to detect fraud and to identify potential weaknesses in a company's internal controls that could lead to financial or other types of fraud. The panel will focus on best practices for designing a... Read More

Pass-Through Liabilities and Federal Tax Treatment: Resolving Complex Issues With Liabilit...
Reporting Liabilities for General or Limited Partnerships and LLCs Given Tax Code Inconsis...
December 22, 2015 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and corporate taxpayers utilizing pass-through entities (general or limited partnerships, LLCs) with a comprehensive guide to the tax treatment of liabilities from those pass-through entities. The panel will break out the different treatment of recourse vs. non... Read More

Implementing the New Revenue Recognition Standards Under ASC 606
Designing an Implementation Plan to Minimize Financial and Operational Upheaval
December 21, 2015 CPE, EA Download

This webinar will provide corporate financial professionals with an overview of the accounting and tax implications of the pending changes in revenue recognition forthcoming with ASC 606. The panel will offer guidance on evaluating how the new standard will affect the most impacted industries, and d... Read More

Sampling Strategies in Circular A-133 Audits: Ensuring Compliance
Developing an Audit Sampling Plan, Analyzing and Reporting Deviations, and Distinguishing...
December 16, 2015 CPE Download

This webinar will prepare Single Audit auditors to understand sampling concepts applicable to an audit conducted under OMB Circular A-133 and help you apply these concepts to the compliance audit component of a Single Audit. Read More

Mastering the UNICAP Rules of IRC 263A: Allocating Direct and Indirect Costs for Producers...
An Advanced Case Study With Calculations and Schedules
December 16, 2015 CPE, EA Download

This webinar will provide tax professionals and advisers with an in-depth analysis of the uniform capitalization (UNICAP) rules of IRC Sect. 263A by detailing activities subject to UNICAP rules, exploring frequently faced cost-capitalization decisions through practical examples, and offering concret... Read More

IRC Section 743(b) Basis Adjustments: Applying the 754 Election to Distributions of Partne...
An Advanced Case Study of Calculations and Considerations
December 15, 2015 CPE, EA Download

This webinar will cover how, and whether, to make a basis adjustment under Section 743(b) when there has been a transfer of a partnership interest. This is an election the partnership can make when there is a sale or exchange of a partnership interest, or upon the transfer of a partnership interest... Read More

401k Annual Audits: Anticipating Serious and Costly Errors, Evaluating Alternative Solutio...
December 1, 2015 CPE CPE On-Demand, Download

This webinar will provide employee benefits administrators, auditors and plan sponsors with best practices to prevent serious and costly errors in preparing for 401k audits. The panel will explain the pitfalls that practitioners often encounter in these audits and outline how to address these issues... Read More

Form 8865: Reporting Foreign Partnership Income
Navigating Rules for Allocable Share of Foreign Income
December 1, 2015 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and return preparers with insights in handling complex challenges in completing Form 8865 and its associated schedules. The panel will explain approaches for correctly identifying taxpayer category, determining allocable share of foreign income, and avoiding se... Read More

501(c)(7) Tax-Exempt Social Club Organizations: Mastering Tax and Operational Requirements
Reporting Nonmember and Nontraditional Income, Keeping Within Safe Harbor, and Defending I...
November 23, 2015 CPE, EA Download

This webinar will give a detailed overview of the accounting and operational requirements of an IRC 501(c)(7) "social club" organization. The panel will offer concrete illustrations of "non-member" and "nontraditional income," review the safe harbors for unrelated income, and provide guidance on res... Read More

Mastering Yellow Book and Single Audit Workpaper Documentation: Preparing High-Quality GAG...
November 10, 2015 CPE CPE On-Demand, Download

This webinar will provide audit professionals with a thorough and solid foundation to prepare GAGAS Yellow Book-compliant audit workpapers for Single Audits under OMB Circular A-133 and successor guidance. The panel will discuss best practices for documenting the contents, sequence and format of aud... Read More

Compensation Rules for Exempt and Nonprofit Organizations: Designing and Maintaining Execu...
October 28, 2015 CPE, EA Download

This webinar will provide nonprofit entity advisers with a deep and comprehensive examination of the complex rules governing compensation issues for exempt organizations. The panel will discuss the design, documentation, maintenance and corporate governance requirements of a compensation scheme that... Read More

Income Tax Treaty Interpretation and Practice for Tax Professionals: Claiming and Reportin...
October 27, 2015 CPE, EA Download

This webinar will provide tax advisers, professionals and preparers with a solid overview and explanation of key income tax treaty provisions needed to determine whether their individual clients may take treaty-based return positions. The speakers will enable advisers and preparers to complete IRS F... Read More

Liquidation of S Corporations: Mastering Tax Implications of Liquidating Distributions
Case Study on Planning, Calculations, and Property Dispositions
October 22, 2015 CPE, EA Download

This webinar will delve into a case study on the planning, tax calculations, property dispositions and dissolution filings required to liquidate an S corporation. The panel will provide a briefing on the general rules stated in IRC Section 1371 tying liquidation rules back to those applying to C Cor... Read More

Non-Profit Supporting Organizations: Mastering the Exempt Rules of IRC 509(a)(3)
Understanding Life Cycle and Tax Issues of Supporting Organizations
October 20, 2015 CLE, CPE, EA Download

This webinar will examine the tax and accounting issues specific to IRC Section 509(a)(3) "supporting organizations" and will discuss preparation of Schedule A relating to supporting organizations. The panel will review the "organizational," "operational," and "control" tests prescribed by those reg... Read More

Mastering the Effectively Connected Income Rules for Foreign Persons Engaged in Inbound Tr...
Navigating Differing Tax Treatment for ECI and FDAP Income, Withholding Requirements, Avai...
September 22, 2015 CPE, EA Download

This webinar will provide tax advisers and professionals with a deep dive into the effectively connected income (ECI) rules as they apply to inbound transactions engaged by nonresident alien taxpayers in the United States. The panel will discuss differing tax treatment for ECI and income that is fix... Read More

Mastering Form 990 Schedule G: Reporting Fundraising and Gaming Activities for Nonprofits
Navigating Accounting, Tax Reporting and UBTI Rules
September 9, 2015 CPE, EA Download

This webinar will provide accounting and tax professionals advising tax-exempt organizations with the tools and understanding to properly report fundraising and gaming activities on Schedule G of Form 990 or Form 990-EZ. The panel will perform a "deep dive" of the accounting calculations and tax rep... Read More

Navigating the New UGG "Uniformed Grant Guidance" Single Audit Rules: Moving Beyond UGG A-...
September 2, 2015 CPE Download

This webinar will provide CPAs performing audits of entities receiving and expending federal grants with an exploration of the new 2015 "Uniformed Grant Guidance" Single Audit standards. The panel will offer a comprehensive overview of the Single Audit process, and discuss in detail the changes made... Read More

Section 1202 Qualified Small Business Stock: Maximizing Tax Advantages of Gain Exclusion a...
Leveraging QSBS Code Provisions Including 1244 Ordinary Loss Treatment
August 27, 2015 CPE, EA CPE On-Demand, Download

This webinar will offer tax advisers and professionals an exploration of IRC Section 1202 qualified small business stock (QSBS). The webinar will detail the gain exclusion rules of Section 1202, and will describe the types of business entities that qualify as QSBS companies. The panel will also disc... Read More

Form 990-PF: Meeting IRS Demands for Fiscal, Grant and Other Data From Private Foundations
August 20, 2015 CPE, EA Download

This CPE webinar will prepare accounting and tax advisors to private foundations to handle all aspects of Form 990-PF compliance with a thorough review of the material requirements and instructions. The panel will discuss potential risk areas which tax professionals must be particularly aware of, no... Read More

Form 5227 Reporting: Charitable Split-Interest Trusts, NIIT Calculations, and More
Navigating the New Reporting Requirements and Avoiding Compliance Errors
August 20, 2015 CPE, EA CPE On-Demand, Download

This webinar will provide tax preparers with detailed guidance on preparing Form 5227, Split Interest Trust Information Return. The panel will address common mistakes and traps for preparers to avoid, and will provide detailed guidance on the "four-tier rules," as well as discussing UBTI and Chapter... Read More

Mastering Multi-State Taxation of S Corporations: State Variances in Recognition of S Elec...
August 13, 2015 CPE CPE On-Demand, Download

This webinar will provide tax preparers and advisers with detailed guidance on the most pervasive issues facing multi-state taxation of S corporations. The panel will detail those states that vary from automatic acceptance of the federal S election, review the composite return requirements, and disc... Read More

Mastering Charitable Contribution Deduction Rules and Completing Form 8283
Navigating Substantiation and Appraisal Requirements, Leveraging Carry-Forwards, and Avoid...
July 30, 2015 CPE, EA Download

This webinar will provide comprehensive guidance on the substantiation, valuation, timing rules and reporting of charitable contribution deductions. The panel will detail the language necessary to qualify as a valid acknowledgment under Section 170, and will discuss valuation and appraisal requireme... Read More

Capital Account Challenges for Partnerships and LLCs: Tackling Calculations and Complex Op...
July 21, 2015 CPE, EA CPE On-Demand, Download

This webinar will give tax professionals preparing Form 1065 tax returns a detailed review of the requirements for capital account maintenance for partnerships and LLCs, including a general review of tax allocations, mathematical examples, explanations of operating agreements, and approaches to comp... Read More

Foreign Investment in U.S. Real Property: Tax and Reporting Challenges
Anticipating Tax Issues When a Foreign Investor or Entity Acquires or Disposes of Interest...
July 21, 2015 CPE, EA CPE On-Demand, Download

This webinar will provide accounting, tax and legal professionals with a review of tax considerations for foreign investors in U.S. real estate. The panel will address challenges such as form of ownership and IRS reporting obligations, among others. Read More

Non-Profit Organizations: Avoiding, Correcting and Reporting Excess Benefit Transactions
June 30, 2015 CLE, CPE, EA Download

This webinar will prepare tax advisers and counsel for tax-exempt organizations to identify, remedy and report excess benefit transactions and to minimize excise tax and other sanctions arising from prohibited transactions. The panel will review different types of excess benefit transactions, and id... Read More

Avoiding Tax Pitfalls in C-Corp to S-Corp Elections: Built-in-Gains, Earnings and Profits,...
June 24, 2015 CLE, CPE, EA CPE On-Demand, Download

This webinar will equip tax counsel and advisors with the tools to advise C-Corporation clients of the benefits and potential tax drawbacks of terminating C-Corp status in favor of making an S election. The panel will dissect the necessary considerations involved and outline ways to minimize potenti... Read More

Form 990 Challenges: Navigating 2014 Changes to the Non-Profit Information Return and Sche...
June 3, 2015 CPE, EA CPE On-Demand, Download

This webinar will provide return preparers with greater understanding of the more difficult aspects of Form 990 arising from recent IRS changes to the form, its schedules and instructions, as well as its longstanding tough demands. Read More

Calculating Depreciation Recapture Under IRC 1245 and 1250: Minimizing Tax Through Transac...
May 27, 2015 CPE, EA CPE On-Demand, Download

This webinar will provide a deep and detailed explanation of depreciation recapture rules, focusing on the technical calculations and planning opportunities of the recapture provisions. The speakers will explore Internal Revenue Code Sections 1245 and 1250, which set out the rules for recapture base... Read More

Accounting for Contributions, Pledges, Grants and Donations to Non-Profits
Navigating the Uncertainties Surrounding FAS 116 and FAS 117
May 20, 2015 CPE Download

This webinar will provide non-profits' tax advisors with a review the material terms of accounting standards and guidance on accounting for contributions, donations, pledges and grants to non-profits. The panel will also provide insights and perspectives into facing practical challenges that aren't... Read More

Navigating FASB's New Pushdown Rules for Acquired Entities
Evaluating Whether and How to Adopt Pushdown Accounting on Subsidiary Financial Statements
April 23, 2015 CPE Download

This webinar will prepare corporate accountants and executives to navigate the new FASB guidance on the use of "pushdown accounting" on an acquired entity, as well as detailing major balance sheet items which impact the purchased entity's decision of whether to apply "pushdown accounting" on its fin... Read More

Self-Directed IRAs Under IRS Scrutiny: Successfully Clearing the Legal and Tax Minefield
Avoiding Valuation Errors, Prohibited Transactions, and UBTI; Protecting Tax-Deferred Stat...
March 18, 2015 CPE, EA Download

This webinar will provide tax advisors with necessary guidance to help individual clients navigate the very specialized legal and tax rules governing SDIRAs. The panel will review contribution and valuation issues, the rules against self-dealing, and tax implications of UBTI in SDIRAs. Read More

Employee Stock Options: Tackling Complex Tax, Accounting and Valuation Challenges
Navigating IRC Section 409A, FASB Requirements, and the AICPA's Practice Guide to the Valu...
March 17, 2015 CPE, EA Download

This webinar will give tax advisors, corporate tax professionals, auditors and valuation professionals a detailed review of the IRS rules and financial accounting standards that impact the reporting, issuance and receipt of employee stock options. Read More

Form 706 Compliance for Estates: Challenges With Includable Property, Tax Calculations, Va...
March 11, 2015 CPE, EA Download

This webinar will provide tax advisors and return preparers with a review of a full range of compliance issues and decisions that arise in completing federal Form 706. The panel will outline their approaches for dealing with the difficult questions tax preparers will face. Read More

IRC 754: Partnership and Pass-Through Entity Basis Adjustments
Mastering Election Rules and Tackling Complex Decisions for Distributions and Sales of Int...
March 3, 2015 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisors and counsel with an in-depth analysis of the 754 election. The panel will outline best practices for making the 754 election, tax implications of the election, and when to make--and when to avoid--the election. Read More

Form 8903: Domestic Production Activities Deduction for Pass-Thrus and Other Business Enti...
Mastering Complex Determinations, Calculations and Reporting Challenges for the DPAD
February 25, 2015 CPE, EA CPE On-Demand, Download

This webinar will arm tax return preparers with a deeper understanding to tackle the most difficult issues in completing Form 8903. The panel will explain approaches to correctly handle qualifying, calculating and claiming the Sect. 199 domestic production activities deduction on Form 8903. Read More

FATCA Final Regulations for Individual Taxpayers: Form 8938 Reporting on Foreign Financial...
February 24, 2015 CLE, CPE, EA CPE On-Demand, Download

This webinar will discuss the final regulations that change, modify and clarify the 2011 rules on which tax preparers have relied when reporting interests in foreign financial assets to the IRS. These final regulations apply to 2014 tax filings and impact the information provided on Form 8938, State... Read More

Improving Internal Controls Under the New COSO Framework
Meeting Stricter Principles-Based Standards and Identifying Material Weaknesses
February 24, 2015 CPE Download

This webinar will prepare audit professionals to operate under the new COSO Framework for Internal Controls, by detailing the change to a principles-based approach to audits of a company's system of internal control. The webinar will also detail the new areas of emphasis in the Updated COSO Framewor... Read More

Partnership Tax Returns: High-Risk and Challenging Aspects
Anticipating the Most Serious and Costly Errors, and Evaluating Alternative Solutions
February 19, 2015 CLE, CPE, EA CPE On-Demand, Download

This webinar will provide tax professionals, counsel and advisors with best practices to prevent most of the serious and costly, but all too common, errors in partnership tax returns. The panel will outline alternative approaches to prevent or resolve mistakes while preparing Form 1065. Read More

Pass-Through Entities and COD Income: Sheltering Solvent Entity Owners From Insolvent Enti...
January 28, 2015 CLE, CPE, EA CPE On-Demand, Download

This CLE/CPE webinar will provide tax advisors and counsel with a review of insolvent pass-through entities and the options available to protect solvent owners from realizing taxable cancellation of debt (COD) income. The program will highlight how COD income is treated for various types of business... Read More

Employee Benefit Plan Audits: Asking the Right Questions and Avoiding Critical Errors
Identifying Underfunded Plans, ESOP Valuation Mistakes, 403(b) Eligibility Issues and Othe...
December 17, 2014 CPE, EA Download

This webinar will provide employee benefits auditors with best practices to prevent most of the serious and costly (but all too common) errors in benefit plan audits. The panel will explain the pitfalls that practitioners often encounter in these audits and outline how to address these issues based... Read More

Basis Adjustments for Partnerships and LLCs: Compliance Challenges
Navigating Complex Basis Rules and Avoiding Pitfalls in Section 754 Elections
December 17, 2014 CPE, EA CPE On-Demand, Download

This webinar will analyze the basis adjustment rules associated with sales, transfers and partnership interests or property distributions; review the impact of the Section 754 election for individual partners and the partnership; and discuss structuring transactions to avoid unintended tax consequen... Read More

Leveraging New IRS Rules Eliminating 36-Month Testing Period for Cancellation of Debt Inco...
Reporting COD Income and Filing 1099-C Under the IRS Proposed Rules
December 15, 2014 CLE, CPE, EA Download

This webinar will prepare tax attorneys and CPAs to offer their clients advice on filing federal tax returns and complying with IRS rules for reporting cancellation of debt (COD) income in compliance Sect. 6050P revised regulations for recognizing discharges of debt. Read More

Form 1120S Challenges for Tax Preparers
Navigating Computations-to-Adjustments Accounts and Determining Treatment of Dividends, Di...
December 10, 2014 CPE, EA CPE On-Demand, Download

This webinar will improve tax return preparers' familiarity with issues and solutions for preparing specific parts of Form 1120S, including Schedule M-2 accumulated adjustments accounts, other adjustment accounts' treatment of dividends and distributions, fringe benefits to shareholders, and health... Read More

Recourse and Non-Recourse Debt for Partnerships
Minimizing the Tax Impact of Partner Liability and Debt Allocations Under Sections 752 and...
December 3, 2014 CPE, EA CPE On-Demand, Download

This webinar will prepare accounting advisors and tax preparers to make the difficult and complex distinction between recourse and non-recourse debts for partnerships. The panel will explain how to account for those debts in a partner's tax basis under IRC Sec. Sec. 752 and 704. Read More

Form 8582: Passive Activity Reporting and Impact of 3.8% Medicare Tax
Tackling Complex Passive Activity Computations; Navigating Income Tax and AMT Reporting Ch...
November 19, 2014 CLE, CPE, EA CPE On-Demand, Download

This webinar will update tax advisors and return preparers on the key challenges and practical solutions for accurately preparing Form 8582. The panel will provide guidance and rules to minimize the impact of the 3.8% surtax and maximize permissible use of passive losses. Read More

Final IRS Sect. 67(e) Regs for Estate and Trust Taxpayers: Applying the Required 2% Deduct...
Navigating Fully Deductible vs. Fees Subject to the Floor, Rules for Conditionally Deducti...
October 15, 2014 CLE, CPE, EA CPE On-Demand, Download

This webinar will prepare tax advisors and counsel to understand when a trust or estate's fees are deductible or subject to the 2% floor for itemized deductions. New regulations under Sect. 67(e) provide rules, which are not intuitive, governing whether various expenses paid by estates and trusts ar... Read More

IRC Sect. 704(b): Partnership Allocations
Navigating Complex Rules to Determine Valid Allocation of Income, Gain, Loss, Deductions o...
October 8, 2014 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisors, corporate tax professionals and counsel with a review of the key tax concepts for making valid allocations to partners by partnerships and certain LLCs under Sect. 704(b) of the Internal Revenue Code. Read More

3.8% Federal Net Investment Income Tax Challenges for Tax Professionals
Tackling Tax Compliance and Planning for High-Income Individuals and Pass-Through Entities
September 18, 2014 CLE, CPE, EA CPE On-Demand, Download

This webinar will address practical planning and compliance issues that taxpayers should anticipate arising from the 3.8% net investment income (NII) tax, given the likelihood for their drawing extra IRS attention. Read More

Form 1040NR Non-Resident Alien Filing Challenges and Effective Approaches
Determining Taxpayer Classifications and Elections, Computing Income and Deductions, and U...
September 10, 2014 CPE, EA Download

This webinar will provide tax advisors and pros with a deeper understanding of issues in preparing Form 1040NR, including taxpayer classification, determining who should file, how to report income and claim refunds, identifying available deductions and limitations, treatment of spouse and dependents... Read More

Partnership Basis and Distributions: Navigating Sections 731-737, 751(b) and 755
September 9, 2014 CLE, CPE, EA CPE On-Demand, Download

This webinar will provide tax advisors and managers with an in-depth review of the rules for partnership basis adjustments and distributions under Internal Revenue Code Sections 731 through 737, 751(b) and 755. Read More

Tax Challenges With U.S.-Based Private Equity Fund Formation
Maximizing Benefits for Clients Given Diverse Investor Tax Objectives
June 17, 2014 CPE, EA Download

This webinar will provide tax advisors with a summary of basic fund prototypes, a comprehensive review of the principal U.S. tax objectives of the general partner and the fund manager, and explain the various categories of investors in a typical fund and location of fund. Read More

Passive Activity Loss Reporting: Strategies for Pass-Throughs and Impact of New NII Tax Re...
Leveraging Latest Federal Guidance and Rulings to Establish Material Participation
May 20, 2014 CPE, EA CPE On-Demand, Download

This webinar will provide accounting and tax advisors to pass-through entities with a thorough review of the latest passive activity loss guidance and the impact of the IRS final regulations for net investment income tax (NIIT) reporting. The panel will prepare advisors to maximize permissible use o... Read More

Form 1041: Estate and Trust Tax Reporting
Allocating Income and Deductions, Calculating DNI, Understanding Reporting Rules for Trust...
February 27, 2014 CPE, EA CPE On-Demand, Download

This webinar will improve return preparers' familiarity with preparing Form 1041, such as calculating distributable net income, allocating income between the trust and beneficiaries, and understanding reporting rules for revocable and irrevocable trusts. Read More

Auditing Derivatives and Hedge Contracts Under ASC 815, 820 and Other Guidance
Mastering Key Challenges and Analysis Techniques for Swaps, Options and Other Financial In...
February 25, 2014 CPE Download

This webinar will provide audit professionals with a solid understanding of the fundamentals for accounting of derivatives and hedges. The panel will help you identify the key issues, challenges and approaches to prevent or resolve missteps. Read More

Form 1065 Reporting and Calculations for Partnership Terminations and Transfers of Interes...
February 20, 2014 CPE, EA CPE On-Demand, Download

This webinar will provide tax return preparers with increased familiarity with the issues involved in transfers of partnership interests, including exchanges, retirement of a partner, gift, contribution or abandonment of a partnership interest, and death of a partner. Read More

Form 1120S: Mastering the Complex Schedules for S Corps
Navigating Changes to the 3.8% NII Tax, Schedules D and M-3, and More
February 5, 2014 CPE, EA Download

This webinar will improve tax return preparers' familiarity with the challenges and solutions for preparing specific parts of Form 1120S. The panel will discuss recent legislative changes and updates to 2013 versions of forms, and provide a detailed look at key schedules, including Schedules K, K-1,... Read More

Filing Form 1040NR: Taxpayer Elections, Income and Deduction Computation, and Spouse/Depen...
January 22, 2014 CPE, EA CPE On-Demand, Download

This webinar will provide tax preparers with a drill-down of Form 1040NR filing requirements, determining who should file, correctly reporting income and claiming refunds, identifying available deductions and limitations, listing dependents and spouses, and avoiding costly errors. Read More

Sampling Strategies for Circular A-133 Audits: Ensuring Compliance and Internal Controls
Selecting a Methodology, Developing an Audit Sampling Plan, and Understanding Deviations a...
January 16, 2014 CPE Download

This webinar will prepare Single Audit auditors to understand sampling concepts applicable to an audit conducted under OMB Circular A-133 and help you apply these concepts to the compliance audit component. Read More

Broker Dealer Auditing: Mastering New SEC and PCAOB Rules and Standards
Complying with Changed Regulatory Framework for Conducting Audits and Attesting to Interna...
December 10, 2013 CPE Download

This webinar will prepare accounting professionals to comply fully with new attestation standards pertaining to audits of brokers and dealers, including the new PCAOB auditing standard for broker dealer audits and the SEC amendment to Rule 17a-5. Read More

Form 8949 Capital Gains Reporting and Impact of 3.8% Medicare Tax
Mastering Complex Calculations and Information Gathering Amid Intensified IRS Scrutiny
December 10, 2013 CPE, EA Download

This webinar will provide tax return preparers with an understanding of difficult cost basis reporting issues and offer best practices for accurately completing Form 8949. Read More

IRC 263(a): New Finalized Repair Regulations for Return Preparers
Applying Revisions to Accurately Capitalize Costs Under the New Rules
November 20, 2013 CPE, EA Download

This webinar will provide federal return preparers with an in-depth analysis of the final repair regulations and outline best practices for accurately filing returns according to Section 263(a) capitalization rules. Read More

Final IRS Repair Regulations: What You Need to Know Now
Tax Planning and Compliance After Substantial Changes to 263(a) Cost Capitalization Rules
November 7, 2013 CPE, EA Download

This webinar will provide corporate tax professionals and advisors with an in-depth analysis of the newly issued repair regulations and outline best practices for corporate compliance and planning opportunities. Read More

Leveraging IRS Recognition of Same-Sex Marriages for Income and Estate Tax Returns
Filing Current and Amending Past Year Federal Returns to Maximize Refunds and Reconciling...
October 30, 2013 CPE Download

This webinar will instruct practitioners on the opportunities available and key changes for tax reporting for same-sex couples due to IRS Rev. Ruling 2013-17. The panel will discuss the impact of the Supreme Court's DOMA decision and the IRS ruling. The panel will also offer best practices for prepa... Read More

Filing and Amending Federal Tax Returns in Light of IRS Recognition of Same-Sex Marriages
Maximize Refunds and Reconciling With State Returns for Income and Estate Tax
October 30, 2013 CPE Download

This webinar will instruct practitioners on the opportunities available and key changes for tax reporting for same-sex couples due to IRS Rev. Ruling 2013-17. The panel will discuss the impact of the Supreme Court's DOMA decision and the IRS ruling. The panel will also offer best practices for prepa... Read More

Form 1023 and the Toughest Compliance Challenges
Clearing the Hurdles When 501(c)(3) Organizations Apply for Tax Exempt Status
October 23, 2013 CPE Download

This teleconference will offer an in-depth review for accounting pros and tax preparers who work with non-profit organizations and other clients seeking to qualify for tax exempt status on Form 1023. The panel will equip the attendees with approaches for overcoming Form 1023 and its schedules' tough... Read More

Form 990 Reporting In Depth: Understanding Key Schedules and Forms, Adjusting to 2013 IRS...
October 10, 2013 CPE, EA Download

This teleconference will provide accounting professionals and return preparers with an in-depth review of the more difficult schedules and forms of Form 990. The panel will outline approaches to the latest IRS changes to the form, schedules and instructions, as well as complex ongoing reporting dema... Read More

IRC Sect. 704(b): Partnership Allocations
Navigating Complex Rules to Determine Valid Allocation of Income, Gain, Loss, Deductions o...
October 3, 2013 CPE Download

This teleconference will provide tax advisors and corporate tax professionals with a review of the key tax concepts for making valid allocations to partners by partnerships and certain LLCs under Sect. 704(b) of the Internal Revenue Code. Read More

Partnership Distributions: Avoiding Tax Traps of Mixing Bowl Transactions, Disguised Sales...
Gaining Insight Into the Complex Tax Concepts Through Real World Examples
September 18, 2013 CPE Download

This teleconference will provide tax professionals with an in-depth review of the rules for disguised sales, mixing-bowl transactions and partnership distribution transactions under Sect. 751(b). The panel will also address how to avoid negative tax consequences. Read More

Taxation and Financial Reporting of Investments in Securities and Related Complex Transact...
Tackling Financial Statement Challenges and Tax Consequences of Timing, Character and Sour...
September 10, 2013 CPE Download

This teleconference will provide advisors with a framework for the accounting of equity instruments under standards and guidance such as ASC 820, along with a review of the relevant federal tax rules. Read More

Leveraging Final Sect. 336(e) Regulation Benefits in Acquisitions and Corporate Spin-Offs
August 22, 2013 CPE Download

This teleconference will provide tax professionals with a thorough briefing on using and realizing the potential benefits from the finalized Sect. 336(e) in instances of deemed asset sales. Read More

Statements of Functional Expenses for Non-Profits
Best Practices for Categorizing and Reporting Expenses Under Accounting Standards
August 21, 2013 CPE Download

This teleconference will provide non-profit finance professionals and their advisors with a review of current trends related to the statement of functional expenses (SFEs) and best practices for creating an effective statement of functional expenses. Read More

Federal Tax Compliance for LLCs and Partnerships in Commercial Real Estate
Tackling Tax Challenges in Acquisitions, Financing, Development, Leasing and Dispositions
August 13, 2013 CPE, EA Download

This teleconference will give tax preparers and tax advisors a detailed review of the IRS rules and compliance issues relating to commercial real estate activities conducted through LLCs and partnerships, focusing particularly on acquisitions, financing, development, leasing, dispositions and other... Read More

Valuation Challenges With $10 Million-and-Under Businesses
Avoiding Mistakes With Built-In Gains and Taxes, Misuse of Market Data and Other Small Bus...
August 8, 2013 CPE Download

This teleconference will explore the challenges that frequently arise for advisors in providing a valuation of a smaller business ($10 million and under in revenues). The panel will address common traps such as valuation methodology, built-in gains and taxes, proper adjustment to accounting records,... Read More

Stock Basis Calculation for Pass-Through Entities: Challenges for Tax Professionals
Tackling Complex Issues for S Corporations, LLCs and Partnerships
August 6, 2013 CPE, EA Download

This teleconference will provide tax pros and advisors with a review of the issues involved in calculating basis for owners of pass-through entities. The panel will discuss the adjustments needed to reflect increases to and reductions in the initial owner's investment. Read More

Business Entity Conversions: Income Tax Consequences You May Not Anticipate
Understanding and Navigating Complex Federal Income Tax Implications
July 18, 2013 CPE Download

This teleconference will provide tax advisors and corporate tax specialists with an explanation of the steps that should be taken in analyzing federal tax implications in a conversion to a different business entity. Read More

Non-Profit Internal Controls: Establishing and Examining Controls To Prevent Fraud and Imp...
July 17, 2013 CPE Download

This teleconference will provide a special focus on developing strong internal controls fitted to the unique characteristics of a non-profit organization, under current accounting and marketplace standards. Read More

Non-Profits and Sales Tax Exemptions on Purchases and Sales
Navigating Variations in how States Award and Administer Exemptions and Apply Nexus Rules
June 19, 2013 CPE Download

This teleconference will provide nonprofit advisors with a review of commonalities and exceptions in how states currently qualify non-profit organizations for sales tax exemptions on their purchases and sales, administer the tax break, and apply nexus rules and other general sales tax standards. Read More

LLCs and LLPs: Navigating Variable State Tax Treatment
Responding to Latest Changes in LLC Taxation, Non-Resident Withholding, Entity Level Tax,...
June 13, 2013 CPE Download

This teleconference will brief state tax advisors and multi-state business taxpayers on what to expect with differing state tax policies regarding limited liability companies and limited liability partnerships. The panel will prepare advisors to work more effectively with multiple state or local age... Read More

Independence Disclosure Challenges With Form 990
Navigating Reporting Rules for Directors, Transactions and Compensation Amid Intense IRS S...
June 13, 2013 CPE Download

This teleconference will focus on important and much-watched non-profit independence disclosures on Form 990 and its schedules, against a backdrop of heightened oversight by IRS auditors--and by donors, lenders and the marketplace. Read More

Employee Fringe Benefits and Sect. 409A Deferred Compensation: Tax Issues
Evaluating Exclusions or Potential Federal Taxability
June 12, 2013 CPE Download

This teleconference will offer advisors a review of Internal Revenue Code provisions and IRS guidance regarding taxability of various employee fringe benefits. The panel will provide an overview of Sect. 409A nonqualified deferred compensation concepts applicable to employee and/or employer tax liab... Read More

Tax Allocation in Pass-Through Entities
Minimizing Tax Impact Through Strategic Allocation of Income, Gains, Losses and Liabilitie...
June 6, 2013 CPE Download

This teleconference will provide guidance for tax advisers and tax preparers on tax allocation provisions for partnerships and LLCs taxed as partnerships. The panel will outline steps to meet the tax goals for both the partners and the entity. Read More

Federal Schedule K-1 Issues for Tax Return Preparers
Addressing Complex Compliance Issues With Basis, Gains and Losses
May 30, 2013 CPE, EA Download

This webinar will improve an attendee's familiarity with the issues involved in preparing a federal Schedule K-1 to accurately prepare the schedule and guide clients in making informed decisions about basis, at risk and passive loss limitations, and other important topics. Read More

ASC 740 Income Tax Accounting Challenges in 2013
Tackling Valuations of Deferred Tax Assets, Tax Expense and UTP Reporting, and Other Issue...
May 28, 2013 CPE Download

This teleconference will prepare corporate tax professionals and tax advisors to anticipate challenges with valuing deferred tax assets and other activities governed by ASC 740. The panel will provide insights on defensible analyses and decisions in a range of income tax accounting activities. Read More

Navigating the New AU-C 600 Group Audit Rules
Managing Responsibilities and Risk in Engagements Involving Multiple Auditors and Componen...
May 14, 2013 CPE Download

This teleconference will review all key material terms of the Auditing Standards Board's new group audit standards, AU-C 600, and put them in the context of practical scenarios facing auditors working in groups. Read More

Derivatives and Hedge Contracts: Identification and Analysis Techniques for Audit Advisors
Evaluating Financial Instruments Under Terms of ASC 815, ASC 820 and Other Guidance
April 17, 2013 CPE Download

This teleconference will provide audit advisors with a fundamental framework for accounting of derivatives and hedges under standards and guidance such as ASC 815 and ASC 820. Read More

Cancellation of Indebtedness Income for Pass-Through Entities
Navigating Complex Tax, Exclusion and Deferral Issues Arising in Forms 1099-C and 982
March 13, 2013 CPE Download

This teleconference will provide guidance on handling cancellation of debt income for pass-through entities, including tax treatment to partnerships, S corps, LLCs and their owners. The panel will outline ways to defer or exclude the income arising from the cancelled debt and understanding Form 1099... Read More

Partnership Termination and Transfer of a Partner's Interest: Form 1065 Challenges
Tackling Complex Calculation Issues for Return Preparers
February 21, 2013 CPE Download

This webinar will provide tax return preparers with increased familiarity with the issues involved in transfers of partnership interests, including exchanges, retirement of a partner, gift, contribution or abandonment of a partnership interest, and death of a partner. Read More

Non-Profit M&A: Benefits and Pitfalls
Analyzing Tax, Accounting and Business Aspects of Partnerships With Other NPOs
February 20, 2013 CLE, CPE Download

This teleconference will provide advisors to non-profits with a review of the business and regulatory benefits and risks of a broad variety of mergers and acquisitions, partnerships, and other business ventures among non-profits. Read More

Partnership Tax and Disguised Sales
Navigating Section 707 to Determine Classification of Partners' Contributions and Distribu...
February 13, 2013 CPE Download

The webinar will increase tax return preparers' familiarity with issues involved in classifying partners' contributions, distributions and other transactions as disguised sales. The panel will focus on the application of disguised sale rules and ways that an otherwise non-taxable distribution may be... Read More

2013 Medicare Tax Increases: New Issues for Tax Return Preparers
Tackling the Net Investment Income Tax and Surtax on Wages and Self-Employment Income
January 22, 2013 CPE Download

This webinar will improve tax return preparers' familiarity with issues involving two new Medicare surcharge tax increases for high income earners effective Jan. 1, 2013. The panel will discuss the 3.8% Medicare surcharge on investment income and .9% Medicare surtax on wages and self-employment inco... Read More

Sect. 263A: Allocating Direct and Indirect Costs
Mastering Established and Evolving Regs, Guidance and Rulings
January 10, 2013 CPE Download

This teleconference will provide tax professionals and advisors with an in-depth analysis of Sect. 263A (capital A) regulations and guidance, explore frequently faced cost-capitalization decisions through practical examples, and outline best practices for honing corporate compliance and planning. Read More

LLCs: Latest Developments in Federal and State Tax Treatment
Navigating the Opportunities and Pitfalls of Series LLCs, L3Cs and New Tax and LLC Laws
January 9, 2013 CPE Download

This teleconference will bring tax advisors up to speed on the current issues involving LLC formation and regulation changes they need to know now. Read More

Reporting Costs of Health Insurance on Employee W-2s: New Requirements
Mastering the Procedures for Disclosing and Valuing Coverage Starting in 2013
December 20, 2012 CPE Download

This program qualifies for CPE and CFP continuing education credits. This teleconference will prepare tax advisors and professionals to deal with the new federal mandate to value and report an employee's employer-sponsored health insurance on Form W-2 starting in Jan. 2013. Read More

The Revised Debt-for-Equity Exchange Regulations: Compliance Challenges
Anticipating Issues in Valuations of Partnership Interests Received, Bad Debt Deductions,...
November 1, 2012 CPE Download

This teleconference will prepare advisors to deal with the most challenging aspects of the finalized Sect. 108(e)(8) regulations on partnership debt-for-equity exchanges. Read More

IRS Forms for Reporting Foreign Income: Compliance Challenges
Mastering Latest Demands of Forms 8621, 8858, 2555, 8832 and Others
October 23, 2012 CPE Download

This teleconference will prepare tax advisors and corporate tax professionals working on forms 8621, 8868, 2555, 8832 and related forms with practical experiences geared toward improving compliance. Read More

Federal and State New Markets Tax Credits
Mastering the Fundamentals of NMTC Incentives Used in Various Financing Structures
October 10, 2012 CPE Download

This teleconference will prepare advisors and tax professionals with the tools to work effectively on business transactions financed in part with federal or state new markets tax credits. Read More

FASB Statement No. 167: Ongoing Challenges With Consolidating Variable Interest Entities
Tackling Issues With Filing Compliant Financials Until the Standard is Updated
September 25, 2012 CPE Download

This teleconference will offer accounting advisors lessons for dealing with the most complex choices with variable interest entities under FAS 167 (ASU 2009-17). Read More

Nexus Reviews: Uncovering State Sales or Income Tax Obligations
Designing an Effective Internal Process to Identify Potential Tax Exposures
August 1, 2012 CPE Download

This teleconference will provide tax professionals and advisors with insights and best practices to plan, execute and oversee a comprehensive sales/income tax nexus evaluation for a multi-state corporation--and outline how to follow through on results. Read More

OMB Circular A-110: Overcoming Post-Grant Challenges
Leveraging Key Cost Reimbursement Principles for Non-Profits Accepting Federal Grants
July 25, 2012 CPE Download

This teleconference will prepare advisors to non-profits to effectively meet the costing principals, management procedures and creation of internal controls required when a non-profit receives a federal grant. Read More

Section 179D: Leveraging the Energy Efficiency Deduction for Commercial Buildings
Navigating Details of Full or Partial Tax Breaks on New or Improved Structures and Systems
July 18, 2012 CPE Download

This teleconference will prepare tax advisors and professionals to analyze the pros and cons of the Section 179D deduction for commercial buildings and outline approaches to claim the largest possible deduction at the most advantageous time. Read More

Non-Profits and Unrelated Business Income: Evaluating Non-Core Revenue Streams
Preparing for Tough Scrutiny of UBI by the IRS
July 11, 2012 CLE, CPE Download

This teleconference will provide accounting advisors with an update on new developments involving unrelated business income (UBI) oversight at the federal level. The panel will offer suggestions to improve planning and preparation for IRS non-profit audits. Read More

Review of Fair Value Calculations During Financial Statement Audits
Navigating SAS 57, SAS 73, SAS 101 and Other Standards in Testing Measurements and Disclos...
May 16, 2012 CPE Download

This teleconference will provide accounting advisors with a review of the standards governing examinations of fair valuations during financial statement audits. The panel will explore different approaches involving the practical application of those standards. Read More

Form 990: Responding to Key Changes in the Form and Regulations
Preparing to Report Foreign Investments and JV Assets, Meet New Compensation Thresholds, a...
April 25, 2012 CPE Download

This teleconference will prepare advisors to nonprofit organizations to handle all disclosures required under the latest changes for Form 990. Read More

Form 11-K Audits: Best Practices for Examining Retirement Plan Financials
Complying With AICPA, PCAOB and SEC Rules From Engagement Letter Through Filing
April 18, 2012 CPE Download

This teleconference will prepare advisors to conduct Form 11-K audits of employee benefit plans, offer best practices from experienced professionals, and outline a prudent checklist of the regulations that all plans must meet. Read More

Latest FBAR Voluntary Disclosure and Impending FATCA Reporting Duties
Analyzing Pros and Cons of the IRS Offer; Data to Include on Form 8938
March 21, 2012 CPE Download

This teleconference will prepare advisors and taxpayers to analyze the potential benefits and drawbacks of the latest OVDI, to comply with FATCA reporting requirements, and to grasp the ramifications of other recent developments in the FBAR realm. Read More

Preparing SOC 1, SOC 2 or SOC 3 Reports: Best Practices
Meeting Challenges Arising From SSAE 16, ISAE 3402 and Other Service Company Control Stand...
March 7, 2012 CPE Download

This teleconference will demystify confusing aspects of preparing SOC 1, SOC 2 and SOC 3 reports by audit advisors examining a service organization client's internal controls. Read More

Sect. 263(a) and the New 2012 Repair Regulations
Adjusting Tax Planning and Compliance for the Latest Cost Capitalization Rules
February 23, 2012 CPE Download

This teleconference will provide corporate tax professionals and advisors with an in-depth analysis of the new repair regulations and outline best practices for honing corporate compliance and planning. Read More

New Partnership Debt-for-Equity Exchange Regulations
Navigating Issues With COD Income, Gains and Losses, and Other Aspects of Sect. 108(e)(8)
February 2, 2012 CLE, CPE Download

This teleconference will provide advisors and taxpayers with a thorough review of the material terms and practical considerations involved with the finalized Sect. 108(e)(8) regulations on partnership debt-for-equity exchanges. Read More

401(k) Plan Audit Preparation Strategies
Navigating IRS and DOL Standards, Taking Corrective Actions and Minimizing Risks of Penalt...
January 18, 2012 CPE Download

This teleconference will provide employee benefits advisors with alternative approaches and best practices to improve 401(k) audit planning and plan self-reviews before an audit is scheduled. Read More

Purchase Price Allocation: Valuation Challenges During Due Diligence
Overcoming Critical Issues Arising in Business Stock and Asset Sales
December 21, 2011 CPE Download

This teleconference will provide valuation and tax advisors with a detailed, analytical approach to complex valuation decisions that frequently confront advisors planning purchase price allocation matters during the M&A due diligence phase. Read More

Sect. 743(b) Basis Adjustments on Partnership Interests
Resolving Practical Issues Arising From Distributions Under Sections 743(b) and 734(b)
December 14, 2011 CPE Download

This teleconference will prepare advisors with an analysis of the election and basis adjustment rules for partnership transfers under Sect. 743(b) and Sect. 734(b) and practical examples to fortify decision-making in this important area of the partnership Code. Read More

Circular A-122: Navigating Cost Principles With Federal Grants
Ascertaining Whether Rent, Personnel and Other Costs Charged to Grants are Allowable
November 22, 2011 CPE Download

The teleconference will provide advisors to non-profits with a review of the material terms of OMB Circular A-122 and the practical realities of evaluating whether a particular cost can be charged to the government agency awarding the grant. Read More

After the FBAR Overhaul: Foreign Account Reporting Enforcement
Preparing for IRS Exams, Potential Penalties, Administrative Appeals or Litigation
November 16, 2011 CPE Download

This teleconference will prepare advisors and taxpayers for the next wave of IRS enforcement and potential penalties, following conclusion of the 2011 offshore voluntary disclosure initiative. Read More

Mastering the New EBSA Rules on Covered Plan Fee and Expense Reporting
Ensuring That 401(k) and 403(b) Plans Make Complete and Timely Disclosures
October 26, 2011 CLE, CPE Download

This teleconference will provide accounting advisors with a review and analysis of the new EBSA rule on disclosure of fee and expense information to self-directed retirement plan participants--and the anticipated demands on plans and advisors. Read More

Lobbying by Non-Profit Clients: Navigating Federal and State Regulations
Complying With Lobbying Activity Tests, Limits, Registration and Reporting
October 19, 2011 CPE Download

This teleconference will provide accounting advisors with a solid framework for complying with federal regulation and guidance on permissible lobbying by non-profits. The panel will also offer practical examples and discuss trends in state oversight. Read More

Form 3115: New Procedures for Changing Accounting Methods
Mastering Latest Rules and Guidance
October 12, 2011 CPE Download

This teleconference will prepare accounting advisors and taxpayers for the essential concepts, the latest changes, and the potential pitfalls to comply with the new rules when reporting changes in accounting method on Form 3115. Read More

Section 382 Limits on NOL Usage Following an Ownership Change
Navigating Restrictions on Loss Carryforwards to Maximize Tax Benefits
September 21, 2011 CLE, CPE Download

This teleconference will provide accounting advisors with a review of the impactful terms of Sect. 382 and associated guidance. The panel will explore its application to frequently seen situations by corporations of all sizes struggling with limits on usage of NOLs following a change in ownership. Read More

Section 754 and Basis Adjustments for Partnership and LLC Interests
Navigating Complexities in Federal Tax Treatment of Distributions and Sales of Interests
September 13, 2011 CLE, CPE Download

This teleconference will provide advisors with a thorough review of both the material terms and practical considerations involved with Sect. 754 elections and basis adjustments for sales or distributions of partnership interests or property. Read More

Non-Profit Challenges With Alternative Investments and Restricted Funds
Making Defensible Valuations and Well-Crafted Disclosures in Financials
September 7, 2011 CPE Download

This teleconference will provide accounting advisors with a review of applicable standards and best practices for valuations and disclosures of non-profits' alternative investments and donor-restricted funds. The panel will also discuss potential audit issues with such investments. Read More

FBAR and Preparing for Filings Under New Deadlines
Navigating FBAR Demands and Latest Guidance on 2011 Form, FATCA Return and Compliance Init...
August 17, 2011 CPE Download

This teleconference will prepare advisors and taxpayers to file the Foreign Bank and Financial Accounts Report (FBAR) and 6038D return, to evaluate the IRS 2011 Offshore Voluntary Disclosure Program, and to take advantage of filing extensions. Read More

Federal Tax Return Preparer Registration: Navigating Final Regulations
Preparing for New Circular 230 Preparer Standard, Competency Testing and Continuing Educat...
August 3, 2011 CPE Download

This teleconference will provide accounting advisors and tax return preparers with a thorough overview of the details of the finalized tax return preparer registration program rules in Circular 230. The panel will prepare advisors to create a comprehensive compliance program for their entire staff. Read More

Non-Profit Cost Allocation Plan Strategies
Crafting an Effective Plan to Distribute Direct and Indirect Expenses
July 26, 2011 CPE Download

This teleconference will prepare accounting advisors to work effectively with non-profit organizations on a comprehensive approach to create a cost allocation plan that meets the goals of internal NPO management and the requirements of outside government agencies and donors. Read More

Form 1042 Compliance and Audit Strategies
Navigating Rules on Withholding on U.S.-Source Income for Foreign Persons
July 20, 2011 CPE Download

This teleconference will prepare advisors to U.S. corporations to evaluate potential Form 1042 withholding and filing responsibilities, avoid late-filing or non-filing penalties, and get ready for rigorous IRS Tier 1-level audits. Read More

Non-Profit Endowments and ASC 958-205 (FAS 117-1): Compliance Challenges
Making Tough Decisions on Asset Classification and Disclosures
July 13, 2011 CPE Download

This teleconference will provide accounting advisors with an in-depth analysis of FASB's asset classification standards for non-profit endowments and will explore common compliance challenges to date in preparing future financial statements. Read More

The ASB's Audit Standards Clarity Project: Prepare Now to Comply
Meeting the Challenges of International Convergence, New Objectives and Special Considerat...
June 29, 2011 CPE Download

This teleconference will provide advisors with an analysis of the material changes (to date and upcoming) to U.S. auditing standards by the Auditing Standards Board's (ASB) clarification and international convergence efforts, as well as the navigational issues with which auditors will deal on a rout... Read More

Valuations in Buy/Sell Agreements for Private Companies and Businesses
Mastering Standards and Best Practices to Calculate and Update Fair Market Value
June 22, 2011 CPE Download

This teleconference will prepare advisors to decide how and when to apply valuation methods to a private business or company that uses a buy/sell agreement, as well as to understand what is expected with different valuation standards under different circumstances. Read More

IRC Sect. 707: Transactions Between Partner and Partnership
Navigating Disguised Sales Provisions and Avoiding Other Pitfalls Under Anti-Abuse Rules
June 8, 2011 CLE, CPE Download

This teleconference will provide tax advisors with a review of the key tax ramifications involved with transactions between partners and partnerships under Sect. 707 of the Internal Revenue Code. Read More

Form 5500 Schedule C for 2010 Plan Years: Lessons Learned From First Filing
Navigating Rules to Accurately Report Service Provider Fees and Compensation
May 18, 2011 CPE Download

This teleconference will prepare advisors to pension and welfare plan administrators to report material details on expenses and compensation that must be included on the 2010 Schedule C for Form 5500. Using practical scenarios, the panel will provide guidance on making accurate recommendations on wh... Read More

Audit Confirmations: Navigating the Updated ASB, PCAOB and IAAS Standards
Meeting the Tougher Requirements for Confirming Audit Evidence
May 11, 2011 CPE Download

This teleconference will provide accounting advisors with a clear understanding of new and revised confirmation standards from the AICPA Auditing Standards Board, Public Company Accounting Oversight Board, and International Auditing and Assurance Standards Board--and how they impact a firm's externa... Read More

Report of Foreign Bank and Financial Accounts: Preparing for 2011 Filings
Evaluating the Final FBAR Regs, Second Voluntary Compliance Offer and Other Developments
May 4, 2011 CPE Download

This teleconference will prepare advisors and taxpayers to comply with the rapidly approaching 2011 deadline for filing the Foreign Bank and Financial Accounts Report (FBAR) and the 6038D return. The panel will review lessons from filing the revised form and evaluate the IRS 2011 Offshore Voluntary... Read More

Sect. 108 and Cancellation of Debt Income: Navigating IRS Rules
Deferring Tax Under This Complex Code Section and Under Latest Guidance
April 20, 2011 CLE, CPE Download

This teleconference will provide tax advisors and compliance professionals with an in-depth briefing on Sect. 108 and the most recent and highly relevant regulatory changes, guidance and rulings affecting COD income. Read More

New Form 8955-SSA: Preparing for Compliance in 2011
Navigating the IRS Requirements for Plan Sponsor Data and E-Filing
March 16, 2011 CPE Download

This teleconference will provide accounting advisors with an analysis of compliance with and filing processes for Form 8955-SSA, given the IRS' versions and guidance to date. Read More

SSAE 16 and ISAE 3402: Preparing for New Service Company Control Standards
Mastering Requirements Governing Your Next Controls Report
February 16, 2011 CPE Download

This teleconference will prepare auditing professionals to meet a service organization client's particular needs with regard to an internal controls report, under the new requirements of SSAE 16 and ISAE 3402. Read More

Report of Foreign Bank and Financial Accounts: Preparing for 2011 Filings
Latest Developments and Practical Lessons From 2010 Compliance
February 9, 2011 CPE Download

This teleconference will prepare advisors and taxpayers to comply with the 2011 filing deadline of the Foreign Bank and Financial Accounts Report (FBAR). Read More

New ERISA 408(b)(2) Regulations
Mastering Detailed Requirements for Service Provider Fee Disclosures
January 26, 2011 CPE Download

This teleconference will prepare advisors to employee benefit plan administrators to comply with the Labor Department's detailed disclosure requirements on plan service provider compensation starting in 2011. Using practical scenarios, the panel will provide guidance on making complete and compliant... Read More

Section 1031 Like-Kind Exchanges
Navigating Regulations and Guidance for Diverse Transactions and Structures
January 19, 2011 CLE, CPE Download

This teleconference will provide tax advisors and corporate tax professionals with an in-depth analysis of Sect. 1031 regulations and guidance, explore frequently faced compliance decisions, and address evolving like-kind exchange structures. Read More

International Business: Federal Tax Planning Update
Alternative Approaches for the Latest Forms and Reports, Audit Practices and Rulings
January 5, 2011 CLE, CPE Download

This teleconference will prepare tax professionals to refine planning techniques and structures based on 2010 U.S. tax developments that affect international business structures used by both corporations and smaller entities. Read More

IRS Audits of Non-Profits
Preparing for Auditors' Red Flags With Income, Activities and Business Relationships
December 21, 2010 CPE Download

This webinar will prepare advisors on IRS audits of non-profits in the current economic climate and on preparing a proactive approach with respect to federal audits. Read More

Retirement Plan Audit Strategies
Revising Audit Roadmaps Based on 403(b) Regs, Form 5500 Changes and New Transitional Guida...
November 17, 2010 CPE Download

This webinar will provide accounting advisors with alternatives and best practices to improve audit planning for non-profit retirement plans and for filing Form 5500 and financials under the revised 403(b) regulations and transitional guidance. Read More

U.S. IFRS Conversion Update: Tax Accounting Standards
Responding to Latest Developments in International Financial Reporting Standards Conversio...
November 11, 2010 CLE, CPE CLE On-Demand, Download

This webinar will bring accounting advisors and tax executives up to date on progress in a U.S. conversion to IFRS. The panel will analyze the impact on tax accounting standards and provide perspectives for working with corporate tax clients on advance preparation. Read More

S Corporations and Inadvertent Terminations
Navigating Complex Federal Rules for Termination Triggers and Relief
October 12, 2010 CLE, CPE Download

This CLE webinar will prepare tax advisors to avoid inadvertent termination of S corporation elections at the federal level. Read More

Foreign Tax Credits for U.S. Taxpayers: Dealing With New Restrictions
Preparing for Tough Limits on Credit Use and Repeal of 80/20 Rules
October 7, 2010 CLE, CPE Download

This CLE webinar will prepare you to promptly comply with the foreign tax credit and international tax reform aspects of the Education Jobs and Medicaid Assistance Act of 2010. Read More

New PCAOB Audit Risk Assessment Standards
Master the Guidelines for Analyzing Material Risk of Misstatements in Financials
September 30, 2010 CPE Download

This webinar will prepare accounting advisors to comply fully with the new PCAOB audit risk standards for post-Dec. 15, 2010 period audits, utilizing a comprehensive risk-assessment approach. Read More

Meeting FAS 109 Compliance Challenges
Tackling Allowance Releases, Return-to-Tax-Provision Reconciliations and Other Complex Iss...
September 9, 2010 CPE Download

This webinar will prepare accounting advisors to make sound decisions about persistently complex compliance and reporting challenges arising from ASC 740 (FAS 109) on accounting for income taxes. Read More

Valuations of Distressed Companies
Best Practices for Valuing Businesses Before, During and After Bankruptcy or Reorganizatio...
September 2, 2010 CLE, CPE Download

This webinar will sharpen advisors' skill set for working on various distressed company valuation situations, using practical scenarios that apply across industries and in business circumstances that frequently arise. Read More

Tax Treatment of Equity Compensation for LLC Members
Structuring Equity-Based Interests for Optimal Tax Outcomes
September 1, 2010 CLE, CPE CLE On-Demand, Download

This CLE webinar will provide tax advisors with an overview of the types of equity interests an LLC can issue and discuss the resulting tax impact for the owner, existing members and the entity. The panel will outline best practices for structuring equity incentive arrangements to optimize tax outco... Read More

FAS 141R: Valuing Contingent Assets and Liabilities
Mastering Valuation Standards for Mergers, Acquisitions and Combinations
July 27, 2010 CPE Download

This webinar will provide advisors with best practices for complying with FAS 141R standards for accounting for business combinations and their 2009 revisions, including the valuation of contingent assets and liabilities recognized during mergers and acquisitions. Read More

Mastering SAS 70 Audit Reports for Service Organizations
Evaluating Internal Controls Issues With Type I and Type II Reports
June 16, 2010 CPE Download

This webinar will prepare auditing professionals to meet a service organization client's particular needs with regard to a SAS 70 report, anticipate special challenges in evaluating a service provider's internal controls and their effectiveness, and produce a high-quality SAS 70 report. Read More

The New IRS Employment Tax Audit Initiative
Strategies to Prepare for Audits Given Anticipated Tax and Compensation Targets
June 1, 2010 CPE Download

This webinar will prepare advisors for the realities of a tougher IRS approach to auditing corporate taxpayers on withholding tax compliance. The panel will offer alternatives to improving ongoing remittance of tax and audit planning and preparation. Read More

FASB's ASU 2010-06: Expanded Requirements for Fair Value Disclosures
Navigating New Guidance for Disclosing Valuation Techniques and Measurements
April 20, 2010 CPE Download

This webinar will prepare accounting advisors and corporate finance professionals to make complete and accurate disclosures about fair value techniques and measurements, under the new guidelines provided by ASU 2010-06. Read More

S Corporation Tax Compliance Challenges
Overcoming Hurdles for 1120S Filers: Loan Treatment, Entity Formation, Tax Rate Planning a...
April 1, 2010 CLE, CPE Download

This CLE webinar will identify persistent and complex compliance challenges with forming the initial S corporation entity and filing tax returns. A panel with extensive S corporation experience will guide advisors and taxpayers on alternatives to improve taxpayer performance in the most vexing areas... Read More

FASB Statement 166 and Commercial Loan Participations
Meeting Complex Accounting and Disclosure Standards for Lead and Participating Lenders
March 24, 2010 CPE Download

This webinar will prepare accounting advisors and corporate finance professionals to make accurate decisions about accounting for loan participations under FAS 166, and to make required disclosures in financial statements. Read More

Form 5500: Tackling Compliance Risks, Understanding Applicability of IRS Paid Preparer Rul...
Proactive Steps to Meet the Most Complex Requirements and Avoid IRS Penalties
March 18, 2010 CPE Download

This webinar will provide approaches to accounting professionals to improve Form 5500 compliance, with particular focus on high-risk areas under the revised IRS Sect. 6694 paid preparer penalties. The panel will review how and when those penalties can also apply to outside advisors. Read More

Section 7216 Tax Return Protections: Newest IRS Regs and Guidance
Complying With TD 9478 and New Revenue Rulings in Cross-Selling Services
March 3, 2010 CPE Download

This webinar will offer guidance to accounting firms on permissible ways to market additional services to tax return clients and comply with the revised Sec. 7216 regs and recently effective TD 9478 temporary regs on acceptable promotions, client confidentiality, and client consents. Read More

Employee Stock Ownership Plans: Key Valuation Decisions
Practical Solutions for ESOP Marketability Discounts, Loans and Other Valuation Challenges
February 24, 2010 CPE Download

This webinar will analyze scenarios that frequently arise in valuing shares held by an Employee Stock Option Plan (ESOP) and outline new approaches for optimal valuation decisions. Read More

Derivatives and Hedging Accounting: FAS 133 and Beyond
Mastering the Evolving Guidance on Derivative Instrument Accounting and Valuations
February 17, 2010 CPE Download

This webinar will analyze the relevant FASB guidance and recent revisions affecting various derivative instruments, hedging transactions, and foreign currency accounting. Read More

Stock Options in an Employee Stock Purchase Plan: Mastering the New IRS Regs
Meeting the Comprehensive Rules for Plan Qualification and Tax Treatment
February 11, 2010 CPE Download

This webinar will review and explain key terms of the new IRS regulations on employee stock purchase plans and related rules on incentive stock options, performance-based incentives, and parachute payments in M&A. Read More

Risk Assessments for Non-Profit Organizations
Identifying and Mitigating Unique Risks to Improve Internal Controls and Transparency
February 10, 2010 CPE Download

This webinar will review the factors an accounting advisor must include to ensure a well-executed risk assessment or audit tailored to the non-profit organization. Read More

New FIN 48 Mandate for Pass-Throughs, Non-Profits and Private Entities
Are You Ready for FASB's Reserve and Disclosure Demands?
January 19, 2010 CPE Download

This webinar will provide a thorough briefing on the dictates of ASU 2009-06 within the broader context of FIN 48. The panel will offer best practices for advisors to prepare private company, pass-through and non-profit clients for FIN 48 compliance. Read More

Liquidations and Dissolutions: Critical Tax Implications for Businesses
Proactive Steps to Minimize Negative Income Tax Consequences
January 6, 2010 CLE, CPE Download

This CLE webinar will update advisors' awareness of the key federal income tax implications throughout the business dissolution or liquidation processes, and offer alternative tax compliance and tax planning strategies. Read More

Federal Schedule K-1: Mastering the Compliance Challenges
Determining and Reporting a Partner's Income, Credits and Deductions
December 22, 2009 CPE Download

This seminar will offer experienced approaches to fine-tune compliance work on federal Schedule K-1 reporting, estimating, electing and coding. Read More

PCAOB Auditing Standard 7 and AICPA SQCS No. 7
Mastering Engagement Quality and Quality Control Reviews
December 16, 2009 CPE Download

This seminar will review new requirements for conducting highly detailed engagement quality reviews and peer reviews within the realities of staff time and resources. Read More

Cancellation of Indebtedness Income: Mastering Latest Guidance
Capitalizing on Recent Deferral Rules to Minimize Corporate Income Tax
December 9, 2009 CPE Download

This seminar will provide tax accountants with an analysis of the latest IRS guidance governing the deferral election for cancellation of debt income and related topics. Read More

Mandatory E-Filing of Form 5500: Are You Ready?
Mastering the New EFAST2 Procedures and Rules
December 3, 2009 CPE Download

This seminar will prepare benefit plan administrators and their accounting advisory firms for next year's new Form 5500 e-filing mandate. The panel will outline detailed steps for handling each step of the e-filing process from registration through actual filing. Read More

Valuing Stock Compensation Under Sect. 409A
Reaching the Best Decisions in Allocating Value to Stock Options and Stock Appreciation Ri...
November 24, 2009 CPE Download

This seminar will analyze scenarios that frequently arise in valuing and allocating value among common and preferred stock options and rights. The panel will offer new approaches to making optimal valuation decisions for employee stock compensation. Read More

Retirement Plan Audit Strategies
New Form 5500 and 403(b) Regulations: Revising Your Audit Roadmap
November 11, 2009 CPE Download

This seminar will offer alternatives and best practices to improve audit planning for examinations of the new Form 5500 and under the revised 403(b) regulations. Read More

Mastering the PCAOB's New Extensive Reporting Mandate on Firm Activities
Preparing Now to Meet Annual and Special Disclosure Requirements
October 27, 2009 CPE Download

This seminar will prepare accounting firm leadership and professionals to thoroughly and fully comply with filing the PCAOB's revised Forms 2 and 3. Read More

New FASB Standards Codification: Are You Ready?
Leveraging Essential and Non-Essential Guidance to Prepare GAAP Statements and Footnotes
October 14, 2009 CPE Download

This seminar will provide an advance course on the principles and operational details of the new FASB accounting standards hierarchy and its associated database, preparing accounting professionals to use them efficiently from the outset and to produce GAAP financials under the Accounting Standards C... Read More

GRATs and GRUTs: Evaluating Estate Planning Options
Latest Strategies to Maximize Returns and Minimize Tax in Trust Formation
October 7, 2009 CLE, CPE Download

This seminar will provide accounting firm advisors to high-net-worth clients with a current framework to evaluate tax compliance requirements in forming GRATs and GRUTs, and offer strategies for tax and investment planning using those trust structures. Read More

Revised USPAP Standards: Key Implications for Valuation Specialists
Mastering New Requirements for Ethics, Competency and Other Engagement Conduct
September 29, 2009 CPE Download

This seminar will discuss and analyze all of the material provisions of changes to USPAP for 2010 and 2011. The panel will outline best practices for adjusting current practices in order to fully comply. Read More

Taxation of Intellectual Property: Federal Corporate Income Tax Implications
Minimizing Tax Liability and Improving Compliance in IP Ownership and Transactions
September 24, 2009 CLE, CPE Download

This seminar will prepare corporate tax professionals and their advisors to manage the compliance and planning for a variety of complex intellectual property transactions and business structures, for both federal and cross-border tax purposes. Read More

FASB Statement 164: Accounting for Non-Profit Mergers and Acquisitions
Preparing for New Standards on Combinations, Accounting Methods and Disclosures
September 16, 2009 CPE Download

This seminar will provide an in-depth review of FASB Statement 164 and offer guidance and best practices to advisors for non-profit organizations on proper accounting and disclosures in mergers and acquisitions. Read More

Federal Employment Tax Oversight: Preparing for Heightened IRS Enforcement
Strengthening Compliance to Withstand Tougher Audits and Avoid Civil and Criminal Penaltie...
August 13, 2009 CLE, CPE Download

This seminar will explore the realities of the IRS' heightened scrutiny of corporate federal withholding tax compliance and offer best practices to improve a company's ongoing remittance of this tax. Read More

Tax Strategies for S Corporations in Financial Distress
Mastering Complex S Corp Regulations to Protect Your Tax Position
July 29, 2009 CPE Download

This seminar will explore the details of federal tax regulations relevant to S corps either under financial distress or booking losses. The panel will offer practical solutions for adjusting tax compliance and planning to weather the current economic crisis. Read More

Non-Profit Organization Investment Policies
Revising Policies and Practices to Recognize and Control New Market Risks
July 23, 2009 CPE Download

This seminar will outline steps for non-profit advisors to craft a general strategy for working with investment committees and trustees to scrutinize and revise investment policies. Read More

Equity Compensation Accounting: Sound Decisions in an Uncertain Market
Leveraging FAS 123R to Value and Expense Restructured Compensation
June 24, 2009 CPE Download

This seminar will provide accounting professionals with an in-depth analysis of applicable guidance affecting clients' equity-based compensation and offer best practices for preparing financial reports and booking expenses. Read More

Estate Tax Planning Strategies for Wealthy Clients
Leveraging the Exemption While Anticipating Tax Increases
May 19, 2009 CLE, CPE Download

This seminar will provide a briefing on important developments in federal estate tax law, regulations and guidance and offer strategies to consider to maximize clients' estate tax exemptions. The panel will also discuss possible additional documentation and other unintended consequences from a large... Read More

New FASB Fair Value Guidelines for Financial Instruments
Implementing Mark-to-Market Revisions for Asset Valuation and Non-Temporary Impairments
May 14, 2009 CLE, CPE Download

This seminar will analyze the new FASB mark-to-market guidance for accounting advisors to banking, financial services and other industries, offer a framework to make sound valuation decisions under the new rules, and discuss the impact of the new rules. Read More

Form 5500 Updates: Achieving Full Compliance
Navigating the New Schedules and Data Demands
May 7, 2009 CPE Download

This seminar will review the material changes to Form 5500 and its schedules and recommend approaches to obtain and report the new data needed for complete compliance. Read More

New IRS 403(b) Regulations
Compliance Strategies to Meet the Non-Profit Retirement Plan Requirements
April 23, 2009 CPE Download

This seminar will provide the bottom line for accounting professionals on all new and anticipated revisions to the Section 403(b) regulations on non-profits' employee retirement plans. Read More

Accounting for Troubled Debt Restructuring
Meeting the Demands of SFAS 15 and 114 in an Ailing Economy
March 26, 2009 CPE Download

This seminar will prepare accounting professionals to meet FASB troubled debt restructuring standards under SFAS 15 and SFAS 114 across a diverse range of industries and debt structures. Read More

SAS Nos. 104-111 for Non-Profits: Mastering the Risk Assessment Standards
Evaluating Unique Risks, Designing Effective Internal Controls, and Assuring Compliance
March 19, 2009 CPE Download

This seminar will provide a detailed examination of how SAS 104-111 reshapes auditing firms' examinations of non-profit organizations and will offer approaches to deal with the most frequently faced challenges in analyzing their special risks and controls. Read More

FIN 48: Mastering the Practical Changes
Implement Efficient Processes and Procedures for More Effective Compliance
February 12, 2009 CLE, CPE Download

This seminar will include experienced corporate tax, finance, and accounting firm professionals sharing hard-won insights and perspectives to help tax executives create smoother processes and procedures for FIN 48 compliance. Read More

Tax Return Preparer Penalties: Mastering the New IRS Regulations
Strategies for Complying with Significant Changes in Preparer Disclosure Standards
February 3, 2009 CLE, CPE

This seminar will give a thorough review of the latest changes to the IRS return preparer penalty standards and the associated IRS guidance. The panel will suggest approaches for accounting firms and tax counsel to stay in full compliance. Read More

The OCBOA Alternative for Cash-Basis Compilations and Reviews
Best Practices to Save Time and Money
January 22, 2009 CPE Download

This seminar will help accounting firm professionals evaluate the advantages and disadvantages of OCBOA cash basis and modified cash basis alternatives for compilations and reviews. Read More

SAS Nos. 104-111: Meeting the Mandate for Tighter Audit Processes
Assuring Compliance and Preventing Financial Statement Errors
January 15, 2009 CPE Download

This seminar will offer the real-world experiences of accounting profession veterans who will review the intent and nuance of every material portion of SAS Nos. 104-111 for audit staff seeking to improve compliance and reduce errors. Read More

Canadian Transfer Pricing Audits of U.S. Companies Soar: Are you Ready?
Strategies to Minimize Tax Liability When Facing Canada Revenue Agency Reviews
January 8, 2009 CPE Download

This seminar will offer experienced perspectives on transfer pricing audits in Canada and the U.S. to help accounting professionals prepare clients for the Canada Review Agency's increasingly difficult audit process. Read More

Conducting Efficient Internal Controls Audits of Smaller Companies Under AS5
Strategies for a Thorough Yet Cost Effective Examination
November 6, 2008 CPE

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The OCBOA Alternative for Tax-Basis Compilations and Reviews
Best Practices to Avoid Oversimplification Risks While Leveraging Time and Cost Benefits
September 25, 2008 CPE Download

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Business Valuation Services: Lessons Learned Under the New AICPA Standard
Effective Processes and Procedures to Comply with SSVS No. 1
July 31, 2008 CPE

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Mastering SSARS No. 16 and No. 17 on Compilation and Review Engagements
AICPA Overhauls Professional Responsibility and Analysis Standards
May 27, 2008 CPE

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Business Valuation: Mastering Changes in Key Standards
Complying with New USPAP and NACVA Mandates
May 6, 2008 CPE

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Auditing Standard No. 6 and FAS 154: Guiding Clients Through the New Requirements
Ensuring Consistency in Financial Statements
April 17, 2008 CPE

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Tax Return Preparer Sanctions: A Harsh New World
Facing Tougher IRS Penalties and Circular 230 Standards
March 26, 2008 CPE

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FASB Statements 141R and 160: Meeting the Compliance Challenge
Mastering the New Accounting Standards for Business Combinations
March 12, 2008 CPE

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Federal Estimated Tax Payments: Meeting Tougher New Demands
Mastering the IRS' Complex New Formula and Avoiding Penalties
February 21, 2008 CPE

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Corporate-Owned Life Insurance: Mastering the New Accounting Policies
How to Implement FASB Issues 06-4 and 06-5
October 25, 2007 CPE

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Overcoming Ethical Challenges in Attest Engagements
Solutions for Implementing AICPA Interpretation 101-3
October 3, 2007 CPE

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New FIN 48 Demands on Transfer Pricing:
Preparing Clients for Heightened Scrutiny of Cross-Border Transactions
July 12, 2007 CPE

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SOX 404 Internal Control and AS2 Audit Reforms
Understand the Impact; Implement New Compliance Standards Now
June 27, 2007 CPE

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CPA Partner-In-Training: Roadmap for a High-Impact Program (or to Energize the One You Hav...
Protect Your Investment and Guarantee Your Firm's Future
June 21, 2007 CPE

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New IRS Rules for Transfer Pricing of Services:
Directing Clients to Capitalize on the Safe Harbor
May 8, 2007 CPE

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Walking the Fraud Tightrope with Audit Clients:
How Accounting Firms Should React to the
April 24, 2007 CPE

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Inside the New Federal Schedule M-3 for Accounting Firms
Handling the Government’s Demands for More Data from Your Clients
March 14, 2007 CPE

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FIN 48 Compliance: Are You Ready?
New Accounting Methods For Uncertain Income Tax Positions
February 27, 2007 CPE

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Bracing for SAS 112
Identify and communicate internal controls to avoid liability
February 22, 2007 CPE

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