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 23, 2021 • CPE • Live Webinar
This webinar will provide employee benefit plan 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...
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Form 1065 Tax Basis Capital Methods for 2020
Transactional Approach and Three Alternative Methods for Partners' Beginning Capital
April 21, 2021 • CPE, EA • Webinar
This webinar will update practitioners on the latest tax basis capital reporting requirements. Our panel of experts will discuss the transactional approach for tax basis capital and the three alternative methods for calculating beginning tax basis capital, both added to the instructions for Form 106...
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Foreign Asset Information Reporting Requirements: Filing Thresholds, Reconciling Forms, En...
Fundamentals of Offshore Ownership Disclosures: FATCA, FBAR, Business Holdings on Forms 54...
April 22, 2021 • CPE, EA • Live Webinar
This webinar will provide tax advisers and compliance professionals with a sound foundation for individual taxpayers' complex foreign asset information reporting requirements. The webinar will identify specific classes of offshore ownership interests that require tax reporting when held by individua...
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Agreed Upon Procedures: New SSAE No. 19 Implementation
Engaging vs. Responsible Parties, Representation Letter, General Use Report, and Independe...
April 22, 2021 • CPE • Live Webinar
This webinar will discuss the changes made to agreed upon procedure (AUP) engagements by Statement on Standards for Attestation Engagements (SSAE) No. 19. The panel of auditing experts will discuss the flexibility afforded practitioners under the new guidelines, new reporting requirements, and best...
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Casualty Losses and Form 4684: Federal Disaster Relief, Section 1033 Involuntary Conversio...
Deducting California Wildfire Losses, COVID-19 Disaster Relief, Ponzi Scheme Losses
April 29, 2021 • CPE, EA • Live Webinar
This webinar will cover deducting casualty losses inside and outside of federally declared disaster areas. Our income tax veteran will describe common casualty loss scenarios, including California wildfire losses, eligibility for COVID-19 disaster loss relief, and Section 1033 involuntary conversion...
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Correcting Foreign Information Reporting Noncompliance: Voluntary Disclosure Programs
Navigating Penalty Abatement for Failure to File Forms 5471, 5472, FATCA, and FBAR
May 4, 2021 • CPE, EA • Live Webinar
This webinar will provide CPAs and tax advisers with a practical guide to navigating the amnesty programs 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 compliance profess...
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Multistate Tax Treatment of Multi-Tier Partnerships: Navigating State Rules For Nonresiden...
Determining Treatment of Lower-Tier Apportionment Factors, Meeting Withholding and Composi...
May 5, 2021 • CPE • Live Webinar
This webinar will provide tax advisers and compliance professionals with a practical guide to navigating the multistate reporting complexities in multi-tiered partnerships. The panel will outline various state rules governing apportionment of income from lower-tier pass-through entities, withholding...
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Exercising Disclaimers in Estate Plans: Meeting Section 2518 Requirements
Avoiding Nonqualified Disclaimers and Disclaiming Inherited IRAs After SECURE
May 18, 2021 • CPE, EA • Live Webinar
This webinar will explain why disclaimers are powerful, tax-saving estate planning tools considering the constant flux of estate planning rules. Our panel of estate and trust veterans will discuss how disclaimers are used to incorporate flexibility in post-mortem planning for beneficiaries.
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S Corporations Owning Multiple Entities: Mastering Tax Reporting and Planning Opportunitie...
Reconciling Intracompany Transfers, Utilizing S Corp Parent-Sub Structures, Allocating Inc...
May 19, 2021 • CPE, EA • Live Webinar
This webinar will provide tax advisers with a practical guide to the planning and reporting issues and opportunities that arise when an S corporation owns multiple entities under common control. The panel will discuss the ramifications of an S corporation owning more than one LLC or partnership, as...
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Correcting Capital Account Errors on Partnership Returns
A Comprehensive Guide to Corrections, Allocations, and True-Ups of Capital Accounts
March 3, 2021 • 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 reconstructing capital accounts in light of the required reporting of negative tax b...
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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 2, 2021 • 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 the identification and valuation of assets subject to BIG ta...
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IFRS vs. GAAP: Comparing and Contrasting Financial Statement Requirements
Identifying Key Balance Sheet, Income Statement, and Disclosure Differences
March 2, 2021 • CPE • Download
This webinar will compare and contrast significant reporting differences in financial statements issued using generally accepted accounting principles (GAAP) versus International Financial Reporting Standards (IFRS) for accountants preparing financial statements under either or both standards.
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Tax Reporting of Cryptocurrency: Calculating Basis, Income, and Gain
Determining Character of Gain and Basis in Mined Currency, Recognizing Filing Obligations...
February 25, 2021 • 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, an...
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Schedule K-1 Disclosures for Pass-Through Entities: At-Risk, Basis, and Passive Activity S...
Sec. 163(j), QBI, 704(c), and Tax Basis Capital Reporting Requirements
February 23, 2021 • CPE, EA • CPE On-Demand, Download
This webinar will discuss the latest IRS requirements for disclosing information to partners and shareholders on Schedule K-1. Our panel of tax experts will explain how to present attachments clearly and concisely for shareholders and partners of flow-through entities. They will provide examples and...
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Installment Sales Reporting Under Section 453: Avoiding Pitfalls
Contingent, Related Party, Depreciation Recapture, and Large Installment Sales
February 18, 2021 • CPE, EA • CPE On-Demand, Download
This webinar will address the various tax issues surrounding use of the installment sales method of reporting ("installment method") on the sale of property. Unique scenarios affecting use of the installment method will also be discussed, including contingent payments, depreciation recapture, sales...
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Form 1065 Tax Basis Capital Methods for 2020
Transactional Approach and Three Alternative Methods for Partners' Beginning Capital
February 9, 2021 • CPE, EA • CPE On-Demand, Download
This webinar will update practitioners on the latest tax basis capital reporting requirements. Our panel of experts will discuss the transactional approach for tax basis capital and the three alternative methods for calculating beginning tax basis capital, both added to the instructions for Form 106...
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Tax Aspects of Gifting a Home: Basis, Part-Sale Part-Gift Transfers, Installment Notes, an...
February 2, 2021 • CPE, EA • CPE On-Demand, Download
This webinar will explain the caveats and considerations of giving away the family home from the initial transfer to the final sale. The panelist of tax experts will discuss methods of transfer, capital gains issues, installment notes, related party rents, and how to devise the best tax outcomes for...
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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...
February 2, 2021 • CPE, EA • CPE On-Demand, 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...
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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
January 26, 2021 • 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 Canada, as well as Canadian citizens with U.S. tax reporting obligations. The panel will discuss U.S. tax law and tr...
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Correcting Capital Account Errors on Partnership Returns
A Comprehensive Guide to Corrections, Allocations, and True-Ups of Capital Accounts
January 19, 2021 • 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 reconstructing capital accounts in light of the required reporting of negative tax b...
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Identifying and Repairing Form 709 Gift Tax and GST Return Reporting Errors
Filing Corrective Returns, Reporting Prior Years' Unreported Gifts, Fixing GST Allocations...
January 13, 2021 • 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 common and complex gift tax mistakes, including incorrect reporting of gift splitting and incorrect G...
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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 12, 2021 • CPE, EA • CPE On-Demand, Download
This webinar will provide tax advisers with guidance to the U.S. reporting requirements for ownership of foreign disregarded entities (FDEs) 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 intern...
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Liquidation of Financially Distressed S Corporations: Mastering Tax Implications of Liquid...
Case Studies on Planning, Calculations, and Property Dispositions
January 6, 2021 • CPE, EA • Download
This webinar will delve into case studies on the planning, tax calculations, property dispositions, and dissolution filings required to liquidate an S corporation, particularly those in financial distress. The panel will provide a briefing on the general rules stated in IRC Section 1371 tying liquid...
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Mastering Reporting of Publicly Traded Partnership and MLP K-1s on Partners' Returns
Navigating Footnotes and Tying Information to the 1040
December 22, 2020 • 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...
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Foreign Tax Credits for Individuals: Form 1116 Changes, Final and Proposed Regulations
GILTI High-Tax Exception, Limitations and Calculations, Income Baskets, Carryovers
December 10, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will provide a practical guide to completing Form 1116 to claim foreign tax credits (FTCs) in the aftermath of recent law changes to the Section 901 credit regime. The panel will outline which foreign taxes are eligible for foreign income tax credits after GILTI, discuss strategies for...
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Advanced Multistate Taxation of Partnerships and Individual Partners
Business vs. Nonbusiness Income Characterization, Reconciling Conflicting State Tax Treatm...
December 9, 2020 • CPE, EA • 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...
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Calculating Trust Accounting Income Under Uniform Principal and Income Act
December 3, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will provide tax advisers and compliance professionals with a more in-depth exploration of the fiduciary income calculations and determinations contained in the Uniform Principal and Income Act (UPIA). The panel will detail how to apply UPIA provisions to differentiate between corpus an...
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Section 704(c) Capital Account Book-Ups: Revaluation of Partnership Assets
Triggering Events for Revaluations, Effects of Revaluations on Allocations of Tax Items
December 2, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will provide tax advisers with a practical guide to the complexities of capital account revaluations or "book-ups" under Section 704. The panel will detail the circumstances and events under which a partnership may revalue its property to FMV to adjust the capital accounts of its member...
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Capital Accounts: 704(b) vs. GAAP vs. Tax Basis: Comparing and Contrasting Annual Allocati...
Meeting New Tax-Basis Capital Reporting Requirements
November 24, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will address calculating and maintaining partners' capital account balances under 704(b), GAAP, and tax-basis reporting requirements. Our panel of partnership experts will explain the importance of each method, compare and contrast annual recording differences for each, and discuss how...
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Form 5227 Reporting: Charitable Split-Interest Annuity Trusts and Unitrusts
Avoiding Common Errors in Information Reporting of CLATs, CRATs, CLUTs, and CRUTs
November 19, 2020 • 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," and discuss UBTI and Chapter 42 Excise...
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Calculating Trust Fiduciary Accounting Income: Interpreting Operating Documents, Applying...
Reconciling FAI to DNI and Trust Taxable Income, Avoiding Tax and Beneficiary Challenges
November 12, 2020 • CPE, EA • CPE On-Demand, 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...
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Form 5471 Schedule J, Accumulated Earnings of Controlled Foreign Corporation: Line-by-Line
Deep Dive Into Additional Categories, Classifications, and Sections of Complex Schedule J
November 12, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will provide tax advisers with a practical, in-depth guide to completing Form 5471's recently revised Schedule J, Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporations. The panel will take a line-by-line approach to the form, discussing each of the income items listed...
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Pass-Through Entities and COD Income: Sheltering Solvent Entity Owners From Insolvent Enti...
Section 108 Relief, Qualified Real Property Indebtedness, Reducing Tax Attributes, and Ent...
November 11, 2020 • CPE, EA • Download
This webinar will provide tax advisers 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 entitie...
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Basics of Foreign Tax Reporting: Identifying Individuals' Filing Requirements
Inbound vs. Outbound Reporting Duties, Intersection Between Information Reporting and Inco...
October 29, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will provide tax advisers and compliance professionals with a sound foundation for identifying foreign tax and asset information requirements for individual taxpayers. The webinar will identify reporting requirements, differentiate between inbound and outbound filing duties, and detail...
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ERISA 103(a)(3)(C) Audit Standard: Limited Scope Audit and Reducing Disclaimers
SAS 136: Audit Performance and Disclosure Duties, Evaluating Qualified Investment Informat...
October 28, 2020 • CPE • Download
This webinar will provide audit professionals and employee benefit plan (EBP) sponsors with a critical analysis of AICPA Statements on Audit Standard (SAS) 136, with a particular focus on ERISA Section 103(a)(3)(C) audit rules and the alteration of the prior limited scope audit provisions. The panel...
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Calculating S Corp Accumulated Adjustment Accounts: Mastering the Section 1368 Ordering Ru...
Minimizing Tax on Distributions, Navigating the Interplay Between Shareholder Basis and Co...
October 27, 2020 • 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...
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Tax Issues Facing Homeowners' Associations: Forms 1120-H, 1120, 1120-C and 990
October 27, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will provide welcomed tax advice for practitioners, board members, and owners participating in or advising HOAs. The panel will help advisers understand the three filing considerations HOAs should consider annually, historical precedents relative to HOAs, and how to minimize taxes paid...
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IRC 163(j) Business Interest Deduction Limitation Rules and How to Avoid Them
Investment Assets, Small Businesses, and Real Property
October 22, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will guide partnership tax advisers and compliance professionals in navigating the Section 163(j) Business Interest Deduction Limitation rules as they apply to individuals, partnerships, and other pass-through entities. The panel will discuss the interest expenses subject to limitation...
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Mastering Tax Complexities in the Sale of Partnership and LLC Interests
Navigating Character and Holding Period of Gain/Loss, Basis, Varying Interest Rule, Instal...
October 21, 2020 • 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 sides.
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Form 1041 Schedule D: Reporting Capital Gains for Trusts and Estates
Beneficiary Allocations, Loss Limitations, DNI, Tax Computation Using Maximum Capital Gain...
October 20, 2020 • 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, explain the distributable net income (DNI) rules of IRC 643(...
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Compensation and Fringe Benefits Paid by Pass-Through Entities: Reporting and Tax Issues
Health Insurance Premiums, Retirement Contributions, Auto Allowances, and Other Perks
October 7, 2020 • CPE, EA • Download
This webinar will explain reporting and tax obligations for fringe and other benefits paid to shareholders, partners, and employees of pass-through entities (PTEs). The panel will clarify when and where to report these benefits, which benefits are deductible by the PTE, and how to calculate and tax...
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Mastering U.S. Tax Reporting of Foreign Retirement Account Ownership and Distributions
Calculating Current Tax, Revenue Procedure 2020-17, Detailing Informational Reporting
October 6, 2020 • CPE, EA • CPE On-Demand, 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, social security equivalents, and recent relief exempting specific trusts f...
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Form 8621 PFIC Reporting: Passive Foreign Investment Company Rules
Subpart F Expansion, New U.S. Shareholder Rules, Dealing With Dual CFC/PFIC Status, QEF El...
September 24, 2020 • 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...
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Basis Calculations for Partnerships and LLCs
Book-Ups, Step-Ups, At-Risk Amounts, Allocating Liabilities, and Recourse and Nonrecourse...
September 22, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will provide tax preparers and professionals advising partnerships and LLCs with a solid foundation for the calculation and maintenance of partners' basis accounts. The panel will discuss book-ups, step-ups, at-risk rules, and the corresponding debt allocations of recourse and nonrecour...
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IRC Section 734 Adjustments: Distributions of Partnership Property
An Advanced Case Study of Calculations and Considerations
September 16, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will equip tax professionals with the tools to analyze the impact of a Section 754 election (or lack thereof). The panel will offer a detailed case study and illustration of how to calculate Section 734(b) basis adjustment(s) to assets retained by the partnership after distribution to a...
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U.S.-UK Dual Taxation Pitfalls: Reporting Issues and Planning Opportunities for U.S. Taxpa...
Analyzing Tax Treaties to Minimize Tax: Impact of Brexit, Passive Income, and Pass-Through...
August 27, 2020 • 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 the United Kingdom, as well as UK citizens with U.S. tax reporting obligations. The panel will discuss U.S. tax law...
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Loss Limitations Analysis: Basis, At-Risk, Passive, and NOLs
August 26, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will discuss the hierarchy of basis, at-risk, passive loss limitations (PALs), net operating losses (NOLs) limitations, and steps to avoid and mitigate the limitation of losses for owners of partnerships and S corporations.
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Section 267A New Final Anti-Hybrid Regulations
Hybrid Deduction Accounts, Foreign Hybrid Mismatch Rules, and Notional Interest Deductions
August 13, 2020 • CPE, EA • Download
This webinar will cover the disallowance of deductions for certain hybrid transactions with related parties under Section 267A, including an analysis of the April 2020 finalized and proposed regulations.
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Reporting UBTI From Investments in Partnerships and S Corporations
Footnotes and Separate Disclosures, UDFI Exemptions
August 12, 2020 • CPE, EA • Download
This webinar will provide a comprehensive and practical guide into the rules governing unrelated business income tax 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 pass-throu...
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NOLs, Carryback Claims, and Amended Returns: Maximizing Benefits of the CARES Act
Amending Returns for QIP, 163(j), 461(l), Section 965 Transition Payments, and New IRS Pro...
August 11, 2020 • CPE, EA • Download
This webinar will discuss 2020 planning opportunities in light of recent CARES Act relief for net operating losses (NOLs), including carryback claims, amending returns, and handling new IRS submission procedures. Our authoritative panel will cover how to file for relief to best benefit from tax-savi...
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Foreign Trust Challenges for U.S. Tax Professionals
Navigating Tax Traps and Opportunities, Fiduciary Accounting Income, Form 3520, and FATCA...
August 6, 2020 • CPE, EA • Download
This webinar will explore the U.S. tax compliance and accounting issues arising from foreign trust income. The panel will discuss specific U.S. tax planning issues for foreign trusts that tax advisers and tax counsel should understand.
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Form 5471: Preparing Schedule C Income Statement and Schedule F Balance Sheet
Overcoming Challenges With Functional Currency, U.S. GAAP Presentation, and Translation Ad...
August 6, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will provide practical steps for meeting the requirements of Form 5471 Schedules C and F, the income statement and balance sheet, for tax preparers. Our panel will provide insights into meeting the IRS requirements for including these statements, including reporting these in functional...
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Capital Accounts: 704(b) vs. GAAP vs. Tax Basis: Comparing and Contrasting Annual Allocati...
Meeting New Tax-Basis Capital Reporting Requirements
August 5, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will address calculating and maintaining partners' capital account balances under 704(b), GAAP, and tax-basis reporting requirements. Our panel of partnership experts will explain the importance of each method, compare and contrast annual recording differences for each, and discuss how...
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Private Foundations: Making Nontraditional and Foreign Grants in Compliance With IRS Regul...
Making Individual Grants Without and With Preapproval, Meeting Equivalency Tests and Expen...
August 4, 2020 • CPE, EA • Download
This webinar will discuss IRS guidelines and best practices for private foundations (PFs) making distributions to foreign charities, individuals, and other unique grants. Our panel of nonprofit experts will explain how to meet equivalency test requirements for foreign donations, structure individual...
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Form 1042-S: Withholding on Foreign Persons' U.S. Income
Final Regulations, Avoiding Filing Errors, Credit Disallowances, and Audit Penalties
July 30, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will provide tax advisers with a thorough and practical guide to preparing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. The panel will discuss incorporating the due diligence and reporting requirements outlined in the final regulations issued in December 2019...
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Charitable Giving and the CARES Act: 100% AGI Limitation, Donating Appreciated Property
CLATs and GRATs, Taking Advantage of Low IRS Section 7520 Interest Rates
July 28, 2020 • CPE, EA • Download
This webinar will discuss recent changes to charitable contributions and explain how to maximize tax savings by making charitable gifts. Our panel of tax experts will discuss donating appreciated property, utilizing the 100% AGI limitation, and establishing a charitable lead annuity trust (CLAT), as...
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Tax Consequences of Stock Options: ISOs, NSOs, ESPPs, and RSUs
July 27, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will discuss the tax implications of incentive stock options (ISOs), non-qualified stock options, ESPPs, and restricted stock units (RSUs). Compensating employees with stock allows them to purchase company stock at reduced prices and to share in the success and appreciation of the compa...
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Mastering Form 5472: Filing Requirements for Foreign Individuals, LLCs, and Companies
Meeting Information Return Requirements for Foreign-Owned Disregarded Entities and 25%-For...
July 23, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will provide tax advisers with a thorough and practical guide to completing Form 5472, focusing on the impact of IRS regulations requiring 5472 reporting by disregarded entities (DREs) with foreign owners. The panel will provide line-by-line guidance on completing the form, define diffi...
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FBAR 2020 Update: FinCen Form 114, Deadlines, Extension, Penalty Resolution, and Waiver Pr...
Who Must File, What Must Be Reported, Willful vs. Non-Willful Failures
July 16, 2020 • CPE, EA • Download
This webinar will provide tax advisers with a practical guide to completing required FBAR filing requirements. The panel will offer detailed instruction on completing and filing an FBAR (FinCen Form 114), discuss recent IRS penalty enforcement actions for non-filing of foreign bank accounts, and des...
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IRC 962 Election for Corporate Tax Rate on Subpart F Income
Avoiding GILTI Complexities, Claiming Indirect Deemed Paid Foreign Tax Credits, and NOL Ca...
July 7, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will guide tax advisers in making a Section 962 election for an individual, trust, or estate to be taxed at corporate rates on foreign-sourced income under Section 951(a) and global intangible low-taxed income (GILTI) treated in the "same manner" as Subpart F inclusions. The panel will...
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Self-Employed Taxpayers: CARES Act and FFCRA Relief
Calculating PPP Loan Forgiveness, NOL Carrybacks, Family Leave Credits
June 30, 2020 • CPE, EA • Download
This webinar will cover recent relief provided under the CARES Act and Families First Coronavirus Response Act (FFCRA) and its application to taxpayers filing Form Schedule C, Profit or Loss from Business. This program is for tax professionals advising and preparing returns for self-employed taxpaye...
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Calculating IRC 199A Qualified Pass-Through Business Income Deduction
Determining QBI, Eligible Entities, Phase-Ins, Carry-Forwards, Wage and Capital Limitation...
June 29, 2020 • CPE, EA • 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 tax overhaul/reform legislation. The panel will detail activities eligible for the deduction, describ...
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Form 5471 Schedules J, P, H, E: Calculating and Reporting E&P and Foreign Tax Credits
June 25, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will explain and simplify the preparation of Form 5471, Schedules J, P, H, and E for tax preparers grappling with the preparation of these detailed schedules after the multitude of changes made by recent tax reform.
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Tax Ethics in an Era of Social Distancing: Practical Advice for Practitioners
Best Practices for Ensuring Compliance With Circular 230 and Other Applicable Rules
June 23, 2020 • CPE, EA • Download
This webinar will discuss Circular 230 concerns in responding to ethical encounters facing tax professionals, including how current social distancing norms impact the profession. The panel will examine best practices to ensure compliance and avoid penalties.
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Generation-Skipping Transfer Tax: Fundamentals and Planning Opportunities
Identifying Skip Persons, Direct vs. Indirect Skips, Exemption Allocations, and More
June 18, 2020 • CPE, EA • Download
In this webinar, our panel of estate experts will describe the fundamentals of the complex federal generation-skipping transfer tax in simple and clear terms. They will also talk about GST planning opportunities, particularly those that should be implemented prior to the reduction in the generation-...
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U.S. Social Security Totalization Agreements
Avoiding Double Taxation, Maximizing Government Retirement Benefits, and Documenting Exemp...
June 18, 2020 • 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 transactions operate and what documentation is necessary to avoid dual social security contributions. The experts will a...
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NOL Treatment on Federal Corporate and Individual Tax Returns: Challenges for Preparers
Changes Under the CARES Act, the Proposed 382 Regulations, Calculating the Section 382 Lim...
June 16, 2020 • 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) calculations for individual and corporate federal tax returns after the liberalization of NOL deductions under the CARES Act.
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Global Entity Structuring: U.S. Taxpayers Doing Business Abroad
U.S. or Foreign, Corporation or Pass-Through, FTCs, Treaty Provisions and Relief Under 962
June 11, 2020 • CPE, EA • Download
This webinar will weigh the pros and cons of holding structure choices for foreign investments made by U.S. taxpayers. Our panel will explore the tax impact of entity choice as well as relief available for advisers working with taxpayers with global income.
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Correcting Errors and Changing Accounting Methods: Missed Elections, Rescinding Elections,...
Section 9100 Relief, PLRs, Late S-Elections, and Forms 8275 and 8275-R
June 9, 2020 • CPE, EA • Download
This webinar will explain the many ways to obtain relief for missed, late, or retrospective tax elections after tax reform. Our authoritative panel will cover the types of relief available, applying for relief, and when an adviser should include Form 8275 or 8275-R with a tax return.
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Clergy Taxation: Housing Allowances, W-2 Reporting, Deason Rule, Gifts, and Social Securit...
May 19, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will explain the unique aspects of tax return preparation and planning for members of the clergy. Our panel will cover the treatment of earnings by ministerial employees, including employment by a congregation, retirement income, social security, gifts, and housing allowances.
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Community Property: Estate and Income Tax Issues
Preserving Community Property Status Until Death, Filing Separate Returns, IRS Challenges
May 14, 2020 • CPE, EA • Download
This webinar will explain the benefits and caveats of holding community property for tax practitioners and advisers working with mobile clients. The panel will discuss identifying community property and helping clients retain or acquire community property status, when beneficial, along with the inco...
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U.S. Foreign Tax Reporting for Individuals: International Repatriation and Inclusion Provi...
Section 962 Election, GILTI Inclusions, Intangible and Passive Income Treatment
May 14, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will provide tax advisers and compliance professionals with a practical guide to the impact of the 2017 tax reform 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 taxable fore...
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Composite Returns and Nonresident Withholding for Pass-Through Entities: Multistate Comple...
Determining Whether to File Composite Returns, Dealing With Withholding Requirements
May 12, 2020 • CPE, EA • 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 partners. The panel will provide an advanced level look at the specific issues facing tax advisers to pass-through entities rega...
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Residency, U.S. Source Income, Deductions, and Filing Status in Dual-Status Returns
Mechanics of Filing Both Resident and Nonresident Returns
May 7, 2020 • CPE, EA • Download
This webinar will review the complexities of filing dual-status returns, including determining residency status, the mechanics of filing as both a resident and nonresident within the same tax year, determining U.S. source taxable income, and identifying available deductions. Advisers working with cl...
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Multistate Allocation of Trust Distributable Net Income: Income Sourcing and Apportionment
DNI Calculations, Allocating Income Between Trust and Multistate Beneficiaries
April 30, 2020 • CPE, EA • Download
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...
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Broker-Dealer Audits: Overcoming Costly Deficiencies in PCAOB Examinations and Avoiding Sa...
Addressing Auditor Independence, Related-Party Transactions, SEC Net-Capital Rules, and Mo...
April 28, 2020 • CPE • Download
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 offer their experiences and practica...
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SECURE Act: Addressing Significant Changes to Retirement Planning
RMDs, Qualified Charitable Distributions, Elimination of Stretch IRAs, Part-Time Employees...
April 28, 2020 • CPE, EA • Download
This webinar will explain the significant changes made by the Setting Every Community Up for Retirement Enhancement Act (SECURE Act) to retirement and tax planning. The panel will discuss the changes made by the SECURE Act, including developing new planning strategies after its passage.
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Partnership Audit Adjustments Under the Centralized Audit Regime
Push-Out and Pull-In Adjustments, Audit Tips, and New Forms 8978 and 8986
April 22, 2020 • CPE, EA • Download
This webinar will cover practical considerations for partners and advisers to partnerships now operating under the new partnership audit regime. Our panel of experts will review the latest guidance, explain partnership audit adjustments, and make recommendations for steps to take in light of the imp...
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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 25, 2020 • CPE • Download
This webinar will give tax advisers, 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. The panel will discuss qualified vs. nonqualified...
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Trusts and Estates Foreign Asset Reporting: FATCA, FBAR, Forms 3520, 5471, and 8865
March 4, 2020 • CPE, EA • Download
This webinar will identify and explain the many required foreign reporting obligations, best practices for avoiding penalties, and how to resolve past noncompliance for trusts and estates. This webinar is for tax preparers, fiduciaries, and other professionals working with trusts and estates.
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Correcting Common Form 990 Errors: Identifying Audit Triggers and Remedying Prior Year Fil...
Penalty Abatements, Fixing Prohibited Transactions, Reconciling Related Organization Trans...
February 25, 2020 • 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 corre...
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Form 8854 Exit Tax Calculations and Reporting and IRS Relief Procedures for Certain Former...
Determining Covered Expatriate Status, Navigating the Mark-to-Market Tax, and Expatriation...
February 20, 2020 • CPE, EA • Download
This webinar will provide tax advisers and compliance professionals with a practical guide to the basic calculations and reporting requirements needed for U.S. taxpayers and exiting green card holders. The panel will discuss the rules of Section 877A, how to determine if you are a covered expatriate...
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Sect. 704(c): Contributions to Partnerships and LLCs
Navigating Unsettled Issues, Complex Rules, and Allocation Method Elections
February 19, 2020 • CPE, EA • Download
This 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 the contributed property subject to Section 704(c) and will discuss available elections to allocate gain and loss.
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Section 1202 Qualified Small Business Stock: Maximizing Tax Advantages of Gain Exclusion a...
Leveraging QSBS Code Provisions Including 1244 Ordinary Loss Treatment
February 4, 2020 • 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 are eligible QSBS companies. The panel will also dis...
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Partnership Activity Aggregation Rules: Unpacking the "Specified Service Trade or Business...
W2 Wage and Income Tests, Avoiding "Pack and Crack" Disallowances, and Claiming the 20% QB...
January 29, 2020 • CPE, EA • Download
This webinar will provide tax advisers to pass-through entities with an in-depth and practical guide to the rules governing permissible activity aggregation among multiple pass-through entities (PTEs) for purposes of calculating the 20% deduction for Qualified Business Income. The panel will go beyo...
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Tax Treatment of Real Estate Dealers, Investors, and Professionals
Capital Gains vs. Ordinary Income Treatment, Opportunity Zones and 199A
January 28, 2020 • CPE, EA • Download
This webinar will cover the differences between real estate dealers, investors, and professionals, the tax consequences of each classification, and new classification considerations after recent tax reform. The panel will cover the current IRS challenges, the 199A deduction, and investing in opportu...
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U.S. Tax Reporting of Foreign Retirement Accounts and Other Foreign Trusts
January 23, 2020 • CPE, EA • Download
This webinar will cover tax considerations for individuals with interests in foreign retirement accounts and trusts and will benefit accountants, attorneys, and investment professionals serving these clients. The webinar will go beyond the basics to offer useful practice pointers on how the IRS appr...
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Foreign Activities Reporting Requirements for Exempt Organizations: Form 990 Schedule F an...
Identifying Required Disclosures and Tracking Location and Nature of Foreign Accounts For...
January 14, 2020 • CPE, EA • 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...
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New Cryptocurrency Guidance: Identifying Units, Hardforks, and Airdrops
January 14, 2020 • CPE, EA • Download
This webinar will discuss recently released IRS Revenue Ruling 2019-24 and the updated FAQs regarding taxation of cryptocurrency. With only Revenue Ruling 2014-21 for guidance, practitioners and holders of virtual currency welcomed the release of updated guidance on the taxation of cryptocurrency. O...
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Unitary Combined Reporting Rules for Multistate Partnerships: Reconciling Conflicting Stat...
State Requirements for Flow-Through of Apportionment Factors, Permissible Allocations, Cor...
January 9, 2020 • CPE, EA • Download
This webinar will provide partnership tax advisers with a thorough and practical guide to the unitary reporting rules for partnerships with income or operations in multiple states. The panel will discuss critical questions such as whether the character of pass-through income is determined at partner...
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Form 1040NR Nonresident Alien Filing Challenges and Effective Approaches
Determining Taxpayer Classifications and Elections, Computing Income and Deductions, Under...
January 7, 2020 • CPE, EA • Download
This webinar will provide tax advisers and 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.S. income...
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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...
December 19, 2019 • CPE, EA • Download
This webinar will provide tax advisers with a practical guide to understanding the tax incentives made available to investors under Internal Revenue Code Section 1400Z-2. The panel will discuss the mechanics of Code Section 1400Z-2 and the proposed regulations issued in October 2018 and April 2019....
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Tax Treatment of Cannabis Partnerships: Pass-Through Entity Selection Strategies to Minimi...
Utilizing 199A QBI Deduction to Mitigate the Gross Income Inclusion and Section 280E Deduc...
December 18, 2019 • CPE, EA • Download
This webinar will provide tax advice to partnerships engaged in the cannabis business in states that have legalized its sale and/or cultivation. The panel will discuss the eligibility of pass-through entities claiming the QBI deduction, detail the rules limiting expense deduction under Section 280E,...
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Foreign Investment in U.S. Real Estate: Portfolio Interest Exemption and IRC 163(j) Intere...
Blocker Corporations, REITS, BEAT, FIRPTA Withholding Rules and Exemptions
December 17, 2019 • 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. The panel will discuss the impact of the 2017 tax reform law on entity selection, FIRPTA withholding requirements, and blocker corporations. The webinar will a...
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IRC Section 461(l) Business Loss Limitations: New Form 461
December 12, 2019 • CPE, EA • CPE On-Demand, Download
This webinar will explain how to calculate losses under new Section 461(l) and report these losses on Form 461. The panel will discuss what is and is not trade or business income, capital gains and losses to include in the calculation, calculating loss carryforwards, and completing Form 461 with nee...
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Employee Benefit Plan Audit Peer Reviews
Preparing for Risk Assessment, Control Document Inspection, and Other Peer Reviewer Concer...
December 11, 2019 • CPE • Download
This webinar will prepare audit advisers to identify issues that frequently arise in peer review audits of employee benefit plans and offer best practices to address potential problems and to work with reviewers.
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Outbound Foreign Income Tax Reporting Basics: Filing Requirements and Thresholds
Reconciling Income, Credits and Treaty Benefits, Foreign Entity Classification, GILTI
December 10, 2019 • CPE, EA • Download
This webinar will provide tax advisers with a guide to the framework of reporting foreign income and its accompanying tax obligations. The panel will detail the tax treatment of various classes of income, describe the remaining framework of deferral opportunities, credits for foreign taxes paid, tax...
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Trusts Holding Partnership Assets: DNI and FAI Calculations, Fiduciary and Reporting
Determining Whether Distributions Count as Income or Principal, Calculating QBI Deduction,...
December 10, 2019 • CPE, EA • 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,...
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FASB ASU 2014-09 Revenue Recognition Standards for Nonprofit Entities: Implementing ASC 60...
Five-Step Process for Identifying Performance Obligations and Allocating Contract Inflows
December 5, 2019 • 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 Accounting Standards Update (ASU) 2014-09. The presenters will also discuss Revenue from Contracts with Customers (Topic 606) recognit...
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Forming a Tax-Exempt Entity: State and 501(c) Considerations
December 4, 2019 • CPE, EA • Download
This webinar will guide advisers and individuals through the process of forming a tax-exempt entity (TEO). Our panel of experts will explain the process of establishing a nonprofit organization, including preparing the formation documents, selecting the appropriate entity type, state considerations,...
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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 3, 2019 • CPE, EA • Download
This webinar will provide tax advisers with a practical overview of 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...
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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...
November 26, 2019 • CPE, EA • 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...
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Special Rules for Deducting Unused S Corporation Losses and Claiming Nontaxable Distributi...
Measuring PTTP Under Treas. Reg. 1.1377-2, Increasing Stock Basis During PTTP, Treatment o...
November 21, 2019 • CPE, EA • Download
This webinar will provide tax advisers and compliance professionals with a thorough exploration of the risks and opportunities of deducting unused S corporation accrued losses in the "post-termination transition period" (whether due to revocation of S election, winding down of the business, or a dis...
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Estates, IRAs, RMDs, and Beneficiaries: See-Through Trusts, Inherited IRAs, Roth Conversio...
November 21, 2019 • CPE, EA • Download
This webinar will discuss necessary considerations when naming the beneficiaries of IRAs, as well as how to determine applicable beneficiaries, distribution periods, and amounts for RMDs for inherited retirement accounts. The panelist will cover spousal beneficiaries, non-spousal beneficiaries, cond...
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New IRS Form 965 Line-by-Line: Reporting Section 965 Transition Tax Inclusions, Deductions...
Tying Forms 965 and 965-A to Required Schedules and 2017 Transition Tax Statement
November 12, 2019 • CPE, EA • Download
This webinar will provide tax advisers with a practical guide to reporting the repatriation provisions of the transition tax on new Form 965. The webinar presumes the attendees already are versed in the provisions of Section 965 and will bypass the fundamentals of the statute to offer a line-by-line...
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Family Business Succession: Valuations, Sales, SCINs, and Tax Reform
November 7, 2019 • CPE, EA • Download
This webinar will provide guidance on family business succession for advisers and professionals working with small business owners. All business owners should have a succession plan in place whether the business is staying in the family or being sold to outsiders. This webinar will cover gifting, se...
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Calculating Wages for W-2 Limitations Under Section 199A: New IRS Guidance on Permitted Me...
Rev. Proc. 2019-11 Unmodified Box Method, Modified Box 1 Method, Tracking Changes Method,...
November 6, 2019 • CPE, EA • Download
This webinar will provide tax advisers to pass-through entities with a deep and practical guide to determining eligible W-2 wages for purposes of calculating the Section 199A deduction limitations. The panel will go beyond the basics to detail the Service's position in Revenue Procedure 2019-11 on a...
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Form 5471 Schedule J, Accumulated Earnings of Controlled Foreign Corporation: Line-by-Line
Deep Dive Into New Categories, Classifications, and Sections of Complex Schedule J
November 5, 2019 • CPE, EA • CPE On-Demand, Download
This webinar will provide tax advisers with a practical, in-depth guide to completing Form 5471's newly revised Schedule J, Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporations. The panel will take a line-by-line approach to the form, discussing each of the income items listed in...
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Remedies for Partnership Form 1065 Errors Resulting from Tax Reform and Centralized Audit...
Fixing Missed or Incorrect Elections, Superseding Returns, Change of Partnership Represent...
October 30, 2019 • CPE, EA • Download
This webinar will provide tax professionals and advisers with a critical early look at available measures to correct errors on Form 1065 U.S. Return of Partnership Income arising from specific provisions of the 2017 tax reform law. The panel will focus on the recent IRS guidance allowing certain par...
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New SAS 134, Auditor Opinions on Financial Statements: Additional Disclosure and Reporting...
New "Basis of Opinion" Section, Ongoing Concern Requirements, Adequacy of Financial Statem...
October 29, 2019 • CPE • Download
This webinar will provide audit professionals with a practical early look at the new SAS 134 provisions on Auditor's Opinions on Financial Statement Audits. The panel will detail the new obligations audit professionals have under the new standard to state an opinion on the financial statements, disc...
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Donor Advised Funds, Private Foundations, Gift Annuities, and Other Charitable Contributio...
Bunching to Maximize Tax Benefits, Gifting Strategies for High Net Worth Individuals
October 29, 2019 • CPE, EA • Download
This webinar will contrast and compare charitable gifting arrangements that enable high net worth individuals to donate substantial assets to charity and receive a tax deduction. It will address strategies, including donor advised funds (DAFs), private foundations, charitable gifting annuities, CLTS...
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Basics of Foreign Tax Reporting: Identifying Individuals' Filing Requirements
Inbound vs. Outbound Reporting Duties, Intersection Between Information Reporting and Inco...
October 29, 2019 • CPE, EA • CPE On-Demand, Download
This webinar will provide tax advisers and compliance professionals with a sound foundation for identifying foreign tax and asset information requirements for individual taxpayers. The webinar will identify reporting requirements, differentiate between inbound and outbound filing duties, and detail...
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Form 990 Challenges for Tax Advisers to Nonprofit Entities
Identifying Areas of IRS Scrutiny in Exempt Organization Tax Return and Schedules
October 24, 2019 • 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 examine recent IRS changes to Form 990 instructions, discuss areas of heightened scrutiny based on the Service's 2...
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Tax Reporting Mechanics of Trust Decanting: Tackling Compliance Issues Absent IRS Guidance
Continuation-vs.-New Trust, Gain Recognition Scenarios, Elections, and Filing Requirements
October 22, 2019 • 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 decanting results in a non-reporting event and offer useful tools for determining when decanting causes...
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Section 469 Passive Activity Loss Limitation Rules for Individual Taxpayers: Loss limitati...
Substantiating Material Participation, Calculating Carryforwards, Reporting Dispositions,...
October 22, 2019 • 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 carryforwards, and the effect of tax reform on loss utilization. The panel will discuss the separate calculations required and describ...
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Noncompensatory Partnership Options: Tax Treatment of Issuance, Exercise, and Lapse of Opt...
Avoiding Partnership Treatment on Hybrid Instruments and Convertible Equity
October 10, 2019 • CPE, EA • Download
This webinar will provide tax advisers to partnerships and LLCs with a practical guide to the special rules governing the tax treatment of noncompensatory partnership options (NCPOs). The panel will detail the tax consequences to both the granting partnership and the optionee throughout the life cyc...
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Section 1031 Exchanges for Partnerships and Corporations: Divisions and Conversions to TIC...
Drop-and-Swap, Tax-Free Corporate Divisions, Partnership Promissory Notes
October 2, 2019 • CPE, EA • Download
This webinar will provide tax advisers with a practical guide to the workings of Section 1031 like-kind exchanges in the aftermath of the 2017 tax reform legislation and based current best practices. The panel will detail the changes to 1031 treatment, discuss what assets may qualify as "real proper...
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W-8 and W-9 Series Forms for Individual Taxpayers and Foreign Withholding Rules
Claiming Treaty Exemptions From Withholding on Effectively Connected Income, Foreign Inter...
October 1, 2019 • CPE, EA • Download
This webinar will provide tax advisers with a detailed and practical guide to Form W-8 series reporting for withholding on income associated with foreign entities or accounts for individual taxpayers. The panelist will describe the most recent 2017 changes to Form W-8BEN and will offer useful tips t...
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Form 3520: Reporting Foreign Trust Activities on U.S. Beneficiaries' Income Tax Returns
Identifying Filing Obligations, Completing the Form, DNI Planning After MID Disallowance,...
September 3, 2019 • CPE, EA • Download
This webinar will provide a practical guide to meeting the reporting obligations of Form 3520 for transactions with foreign trusts. The panel will detail the events and transactions that require filing by U.S. beneficiaries of foreign non-grantor trusts, review the form in depth, and discuss how the...
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Qualified Opportunity Fund Partnership Investments Under 1400Z: Special Timing and Deferra...
Entity vs. Partner Deferral Election, Allocation Rules, Basis Step-Up
August 29, 2019 • CPE, EA • Download
This webinar will provide tax advisers with a practical guide to the qualified opportunity zone (QOZ) tax incentives made available under Section 1400Z as they impact partnerships. The panel will discuss the mechanics of Section 1400Z and the proposed regulations issued in October 2018, as well as a...
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U.S. Partnerships With Foreign Partners: Navigating Withholding, Informational Reporting a...
Determining ECI, FDAP, FIRPTA Income Classifications, Treaty Benefits, Basis Adjustments a...
August 22, 2019 • 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...
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Financial Reporting Changes Post-Tax Reform: GAAP Entries for Repatriation Tax, GILTI and...
Determining Adjustments to Deferred Tax Assets, Retained Earnings and OCI
August 22, 2019 • CPE • Download
This webinar will provide financial accountants and advisers with a practical guide to meeting the GAAP financial reporting challenges of the foreign repatriation tax provisions of the 2017 tax reform law on publicly traded and non-publicly traded companies. The panel will discuss FASB's approach to...
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Implementing ASU 2018-08 for Contributions Received and Made
Reciprocal vs. Nonreciprocal, Conditional vs. Unconditional and Required Disclosures
August 21, 2019 • CPE • Download
This webinar will guide not-for-profit (NFP) advisers and businesses that receive or make contributions subject to ASU 2018-08 through its reporting requirements. The panel will discuss distinguishing between contributions and exchanges, conditional vs. nonconditional contributions, and implementing...
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Remedying Incorrect Section 965 Inclusions After Final Regulations
Determining How to Make Forward Adjustments to 965(h) Installment Amounts Absent IRS Guida...
August 21, 2019 • CPE, EA • Download
This webinar will provide tax advisers with a practical guide to remedying late or incorrect deemed repatriation filings required under Section 965 in the absence of detailed guidance from the IRS. The panel will describe recent IRS guidance offering relief from estimated tax penalties for failure t...
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Cybersecurity Risk Assessment and Employee Benefit Plans: Fiduciaries' Duty to Protect Pla...
ERISA vs. State Law Requirements, Preemption, Auditor's Role in Addressing Cybersecurity C...
August 15, 2019 • CPE • Download
This webinar will guide employee benefits administrators and audit advisers on conducting risk assessments of cybersecurity measures for employee benefit plans. The panel will discuss the specific fiduciary duties imposed on sponsors and administrators to protect individual identity and health infor...
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Section 1202 for Pass-Through Entities: Partnership Investments in Qualifying Small Busine...
Partnership Allocations, Holding Rules, S Corporation Conversions, Transfers to Disregarde...
July 31, 2019 • CPE, EA • Download
This webinar will offer tax advisers and professionals a practical guide to the rules governing IRC Section 1202 qualified small business stock (QSBS) owned by pass-through entities. The webinar will detail the gain exclusion rules of Section 1202 and the types of business entities that qualify as Q...
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Form 1040NR for Foreign Trusts: Income Tax Reporting for Foreign Non-Grantor Trusts
Special DNI Calculations for Foreign Trusts, Tax on Trust Accumulations, Coordinating With...
July 25, 2019 • 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...
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AS 3101 PCAOB Critical Audit Matters Disclosure Requirements: New Rules for Public Company...
Identifying CAMs, Implementing Processes and "Dry Run" Tests, PCAOB Guidance
July 25, 2019 • CPE • Download
This webinar will provide audit professionals with a critical first look at the new critical audit matters (CAM) disclosure requirements issued by PCAOB, effective for large accelerated filers with June 30, 2019, fiscal year-ends. The panel will discuss the determinations necessary to identify CAMs,...
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U.S.-Mexico Dual Taxation: Residency Rules, Filing Requirements, Planning Opportunities
Tax Treaty Provisions, Center of Vital Interest Standards, Fideicomisos and Structures for...
July 18, 2019 • CPE, EA • Download
This webinar will provide tax advisers with a thorough and practical guide to the tax reporting requirements and planning opportunities for U.S. taxpayers with earnings or assets in Mexico, as well as Mexican citizens with U.S. tax presence and reporting obligations. The panel will discuss U.S. tax...
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Employee Benefit Plan Audits: Asking the Right Questions and Avoiding Critical Errors
Understanding Internal Controls, Audit Considerations for the Limited Scope Audits, Ensuri...
July 11, 2019 • CPE • Download
This webinar will provide employee benefits auditors with best practices to prevent most of the severe 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 o...
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Mastering Partnership Minimum Gain Chargeback Provisions for the Tax Professional
Reporting Requirements, Allocations and Planning Opportunities for Non-Recourse Deduction...
July 11, 2019 • CPE, EA • Download
This webinar will give tax advisers and professionals an in-depth and practical guide to understanding the planning opportunities and compliance requirements that arise from "minimum gain chargeback" provisions in partnership agreements. The panelist will go into detail on the impact of chargeback p...
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Critical Elections for Trust, Gift and Estate Returns: Forms 1041, 709 and 706; GST, QTIP,...
July 10, 2019 • CPE, EA • Download
This webinar will explain the numerous elections available when preparing gift, estate and trust returns. Some elections are easily made but critical (gift-splitting, choice of year, Section 663(b)). Other elections require much more thought and expertise (GST allocation, QTIP election, Section 645)...
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In-Kind Contributions: Accounting for Nonprofits
Determining Optimal Classification and Valuation of Gifts and Services, Appropriate Timing...
July 10, 2019 • CPE • Download
This webinar will provide tax advisers 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...
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Foreign Earned Income: Form 2555 Exclusion Reporting and Other Tax Issues for Expat Worker...
Navigating Tax Treaties, Social Security Totalization Agreements, and Other Complexities
July 9, 2019 • CPE, EA • 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...
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UBTI and UBIT for Exempt Organizations: Mastering Form 990-T
Getting Calculations Right and Avoiding Audit Traps
June 27, 2019 • 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 unrelated business taxable income (UBTI). The webinar will focus on the standards and guidelines for determin...
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Tax Consequences of Stock Options: ISOs, NSOs, ESPPs and RSUs
Exercise, Sale, Section 83(i) and AMT Considerations
June 27, 2019 • CPE, EA • CPE On-Demand, Download
This webinar will discuss the tax implications of incentive stock options (ISOs), non-qualified stock options, ESPPs, and restricted stock units (RSUs). Compensating employees with stock allows them to purchase company stock at reduced prices and to share in the success and appreciation of the compa...
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New 2018 Schedule K-1 Items for Partnership Returns: Meeting Complex Compliance Issues
Expanded Partnership Liability Share Reporting, Additional Basis Identification Requiremen...
June 26, 2019 • CPE, EA • Download
This webinar will provide partnership advisers and compliance professionals with a practical guide to the challenges of preparing a Schedule K-1 beyond basic reporting of income and loss carried through from Form 1065, with a specific focus on new line items added as part of the 2017 tax reform law....
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State Income Tax Treatment of Nonresident Trusts: Compliance Challenges and Planning Oppor...
Determining Residency, Allocating Income Between Trust and Beneficiary, Apportionment Ques...
June 25, 2019 • 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 state taxation of trusts in light of the Supreme Court's grant...
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Remedying Common IRA Contribution and Withdrawal Errors to Avoid IRS Penalties and Plan Di...
Excess Contributions, Prohibited Transactions, Forgotten RMDs, Form 5329 Penalty Waiver or...
June 20, 2019 • CPE, EA • Download
This webinar will address the best steps tax practitioners and taxpayers can take to remedy the most frequent IRA contribution and withdrawal errors. IRA rules provide countless opportunities for missteps and taxpayers regularly stumble on these. Our panel will detail how to resolve the most common...
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Form 5471 for Interests in Foreign Entities After Tax Reform
New Schedules, Determining Ownership Share and Correct Filing Status
June 12, 2019 • CPE, EA • CPE On-Demand, Download
This webinar will provide tax advisers with a practical guide to completing the new Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations. The panel will detail the significant changes made to Form 5471 in light of the 2017 tax overhaul legislation. The webinar w...
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LLC and Partnership Purchases: Entity Interests vs. Asset Sales
Basis Adjustments, Elections, Tax Reporting, and Structuring in Light of New Partnership A...
June 5, 2019 • CPE, EA • 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...
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New IRC Section 67(g) and Form 1041 Trust Deduction Rules Post-Tax Reform
Navigating Treatment of Fiduciary Fees, State and Local Taxes, and Other MIDs
June 4, 2019 • CPE, EA • CPE On-Demand, Download
This webinar will provide fiduciary tax advisers and compliance professionals with a practical guide to the deduction structure for Form 1041 under the latest tax reform. The panel will outline the specific changes that recent tax reform makes to fiduciary deductions, detail the impact of income ite...
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International Private Client Issues for Non-U.S. Residents: Serving High Net Worth Foreign...
Foreign vs. Domestic Drop-Off Trusts, Working With Family Offices, Multi-Jurisdictional In...
May 30, 2019 • CPE, EA • Download
This webinar will provide tax advisers with a practical guide to the planning opportunities and potential tax pitfalls involved in providing private client services (PCS) for high net worth nonresident clients with U.S. tax presence. The panel will go beyond the basics to detail intricate strategies...
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Section 446 Separate Trade or Business Rules: Identifying Distinct Business Lines
Real Estate Safe Harbors, Intersection Between Sections 446 and 162, Impact of 199A on STB...
May 29, 2019 • CPE, EA • Download
This webinar will provide partnership tax advisers with a thorough and practical guide to the Section 446 separate trade or business (STB) rules. The panel will dig into the standards for determining whether an activity qualifies as a separate trade or business, discuss accounting method considerati...
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Blockchain for CPAs: Financial Reporting Opportunities and Audit Implications
Implementing and Verifying Distributed Ledger Technology on Financial Accounting Engagemen...
May 16, 2019 • CPE • Download
This webinar will provide accounting and audit professionals with a critical early look at the financial reporting and audit challenges for companies utilizing blockchain technology in their financial reporting. The panel will detail the fundamentals of blockchain as they apply to financial transact...
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Section 461(l) Excess Business Loss Limitations for Non-Corporate Taxpayers
Excess Business Losses: What Are They and What to do With Them
May 15, 2019 • CPE, EA • Download
This webinar will provide tax advisers with a practical exploration of the loss limitation rules of Section 461(l) for non-corporate taxpayers passed in the 2017 tax reform bill. The panel will discuss what items are included or excluded in the business loss calculations, the effect of such a loss a...
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U.S.-China Tax Issues for Dual-Status Taxpayers: Tax Planning and Compliance Requirements,...
Capital Controls and Asset Migration, Pre-Immigration Planning, Special Considerations for...
May 8, 2019 • CPE, EA • Download
This webinar will provide tax advisers with a practical guide into the tax reporting requirements and planning opportunities for U.S. taxpayers with earnings or assets in China, as well as Chinese citizens with U.S. tax reporting obligations. The panel will describe Chinese residency and expatriatio...
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Retirement Plan Audit Risks: Identifying Plan Errors and Remedying Noncompliance
Preparing 401(k), 403(b) and Retirement Plans for Audit
May 7, 2019 • CPE • Download
This webinar will apprise auditors and plan sponsors of the potential audit risks relating to their 401(k) and retirement plans and address how to bring these plans into compliance. The panel will identify common plan deficiencies, corrective actions and insights into avoiding plan audits.
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Series LLCs: Tax Planning and Wealth Transfer Opportunities
Segregating Asset Ownership and Business Lines, QBI Deduction, State Law Comparisons
April 24, 2019 • CPE, EA • Download
This webinar will provide tax professionals and family office advisers with a practical guide to the tax, business operations, and wealth transfer planning opportunities of using series LLCs. The panel will provide an overview of series structures in various states, discuss the accelerating evolutio...
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Implementing FASB ASU 2016-14 Not-For-Profit Financial Statement Reporting
Clarifying Net Asset, Liquidity and Functional Allocation Presentation
April 18, 2019 • CPE • Download
This webinar will guide advisers to nonprofit organizations as they continue to work through the new FASB reporting requirements for nonprofit organizations. The panel will review the specific changes to various financial reporting requirements required by the new standard, including the reduction i...
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Section 41 R&D Credits for Pass-Through Entities After Tax Reform: Maximizing Tax Credits...
Impact of Lower Corporate Rates on Value of R&D Credits, Special Allocations of Credits, S...
March 28, 2019 • CPE, EA • Download
This webinar will provide tax advisers with a practical guide to maximizing the benefits of the Section 41 Research and Development (R&D) Income Tax Credit, with a focus on pass-through entities (PTEs). The panel will drill down into activities that constitute qualified research activities (QRAs), a...
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IRC 338(g) Elections for Buyers of Controlled Foreign Corporation Stock in Wake of Major C...
Section 1248(j) and 100% Dividends Received Deduction and Impact of GILTI Claiming Basis S...
February 28, 2019 • CPE, EA • Download
This webinar will provide tax advisers to individuals with a practical guide to the tax implications of Section 338(g) election on the purchase of controlled foreign corporation (CFC) stock. The panel will discuss the mechanics of taking a basis adjustment under IRC 338(g) and describe how the 2017...
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Form 709 Gift Tax Reporting of Transfers of Fractional Interests to Trusts
Identifying Fractional Interest Gift Structures, Complying With Valuation Discount and Sub...
February 26, 2019 • CPE, EA • Download
This webinar will provide fiduciary tax advisers with a practical guide to the tax compliance for reporting fractional interest ownership and transfers on estate and trust tax returns. The panel will outline how to identify fractional interest transfers in trust documents, make the allocations and v...
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Valuation Challenges Involving Closely Held Businesses
Valuation Methodologies, Minority Interest and Marketability Discounts, Tax Considerations...
February 20, 2019 • CPE, EA • Download
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...
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IRC 1446 Withholding Requirements for Foreign Partner's Effectively Connected Income: Form...
Special Rules for Real Estate Partnerships, Partner-Level Adjustments, Overpayment Rules,...
February 20, 2019 • CPE, EA • Download
This webinar will provide an in-depth practical guide to reporting partnership withholdings for non-U.S. partners on U.S. effectively-connected income (ECI) under IRC Sections 1445 and 1446. The webinar will go beyond the basics of the ECI rules to offer line-by-line guidance on calculating required...
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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 • CPE On-Demand, Download
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...
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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 • Download
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...
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Reporting Master Limited Partnership K-1s on Partners' Returns
Navigating Footnotes and Tying Information to the 1040
January 24, 2019 • CPE, EA • Download
This webinar will provide tax advisers and professionals with tools and practical knowledge to reconcile complex Schedule K-1s for master limited partnerships (MLPs), using sample K-1 information from partnership footnotes and disclosures as a roadmap. The panel will offer guidance on how to transla...
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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 • Download
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...
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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 • Download
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...
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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 • Download
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 panelist will discuss the full range of short-term and long-term tax issues tha...
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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 • Download
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...
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Mastering the Rules of S Corporation Shareholder-Employee Compensation
The Reasonable Compensation Standards
January 3, 2019 • CPE, EA • Download
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.
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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 • Download
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...
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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...
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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...
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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.
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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
August 8, 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...
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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...
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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...
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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...
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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 "...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
February 15, 2018 • CPE, EA • CPE On-Demand, Download
This webinar will provide tax advisers and compliance professionals with a critical first look at the practical impact of the new tax overhaul bill on U.S taxpayers with foreign income and tax reporting obligations. The panel will examine the major changes the new law imposes on calculating and repo...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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.
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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.
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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,...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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....
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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.
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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.
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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.
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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...
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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.
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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...
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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...
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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.
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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.
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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...
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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.
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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.
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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.
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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...
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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.
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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.
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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,...
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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.
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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.
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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.
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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.
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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.
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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...
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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...
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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...
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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.
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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...
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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,...
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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.
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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.
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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...
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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.
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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...
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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.
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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.
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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.
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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.
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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...
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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...
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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...
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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...
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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.
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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.
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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...
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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...
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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...
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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.
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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.
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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...
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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...
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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.
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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.
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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.
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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.
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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...
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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.
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IC-DISC: Mastering Intricacies of the Federal Tax Incentive for Exporters
Overcoming Compliance Challenges to Maximize Tax Benefits
March 10, 2010 • CLE, CPE • Download
This CLE webinar will prepare tax and accounting professionals for the complex challenges involved in taking advantage of the tax benefits of IC-DISC formation. The panel will review and explain the key strategic steps for entity formation, tax planning and maintaining compliance.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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...
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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...
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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