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Reconciling GAAP Basis and Tax Basis in Partnership Income Tax Returns and K-1 Schedules
June 29, 2022 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax preparers and compliance professionals serving partnerships with a robust and practical guide to reconciling GAAP and tax basis accounting in preparing partnership income tax returns and K-1 schedules. The panel will discuss complex book-to-tax adjustments and the curren... Read More

Trust Establishment and Termination: Avoiding Common Errors
Funding, Choosing a Trustee, Situs, Final Distributions, Excess Deductions on Termination,...
June 29, 2022 CPE, EA Live Webinar
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This webinar will review the primary concerns of grantors, taxpayers, and trust and estate professionals when forming and terminating trusts. Our panel will discuss initial concerns, including trust situs, funding a trust, and selecting an appropriate trustee. Our experts will cover finalizing a tru... Read More

Advanced Income Tax Apportionment Issues Confronting Multistate Companies
Navigating States' Application of Market-Based Sourcing, Utilizing Alternative Apportionme...
June 30, 2022 CPE, EA Live Webinar
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This course will prepare tax executives and managers to handle the most complex and challenging apportionment issues with broad application to companies operating in various industries and a large number of states. The panel will go beyond the basics of apportionment for corporate tax professionals... Read More

Avoiding IRS Audit Red Flags: IRS' DIF Score, LB&I vs. Correspondence Exams, Statutes of L...
July 6, 2022 CPE, EA Live Webinar
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This webinar will give a first-hand look at how the Internal Revenue Service selects tax returns for audit. Our IRS veteran will provide insights into the different levels of IRS examinations, appropriate responses, and how to avoid the expansion or escalation of an audit. Read More

Tax Issues for Manufacturers and Distributors: State Incentives and Credits, Sales Tax Com...
July 6, 2022 CPE, EA Live Webinar
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This course will guide tax professionals through key tax challenges for manufacturers and distributors. The panel will discuss opportunities for federal and state tax incentives, sales and use tax implications and exemptions, capital expenses, NOLs, and other essential tax items. Read More

Real Estate Partnership Returns: Reviewing Form 1065, Schedule K-1, and Attachments to Avo...
July 6, 2022 CPE, EA Live Webinar
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This course will walk tax practitioners through reviewing Form 1065, U.S. Return of Partnership Income Tax Return, and its related schedules. Our partnership experts will cover changes to the 2021 form and schedules, common M-1 adjustments, properly reporting liabilities, key elections, and new cons... Read More

Mastering Form 5472: Filing Requirements for Foreign Individuals, LLCs, and Companies
Meeting Information Return Requirements for Foreign-Owned Disregarded Entities and 25%-For...
July 7, 2022 CPE, EA Live Webinar
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This course 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 comple... Read More

International Cryptocurrency Tax Compliance Challenges: Information and Income Tax Reporti...
July 12, 2022 CPE, EA Live Webinar
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This webinar will discuss the information and income tax reporting obligations for individuals and businesses owning cryptocurrency. Our panel of foreign tax veterans will discuss the diverse treatment of digital assets in the U.S. and abroad, provide insights and advice on meeting tax and disclosur... Read More

Accounting for Cryptocurrency and Digital Assets: Classification, Measurement, Financial R...
July 12, 2022 CPE Live Webinar
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This webinar will explain recording the receipt, disposition, and financial reporting aspects of digital assets, including cryptocurrency, for accountants and auditors. Our panel of accounting and audit experts will provide recommendations for accounting for these assets that are quickly becoming co... Read More

Preparing New Form 7203: Calculating S Corporation Shareholders' Stock and Debt Basis
Utilizing Prior Suspended Losses, Taxing Loan Repayments, Reconstructing Basis
July 13, 2022 CPE, EA Live Webinar
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This course will provide hands-on examples of reporting S corporation basis calculations on new Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations, including reporting loan repayments, stock blocks, and utilization of prior years' suspended losses. Our panel of flow-through vetera... Read More

Intentionally Defective Grantor Trusts: Asset Transfer Planning Strategies and Form 1041 R...
July 13, 2022 CPE, EA Live Webinar
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This course will provide tax professionals, including accountants and attorneys, with a detailed review of the advantages and applications of intentionally defective grantor trusts (IDGTs), tax planning approaches that utilize IDGTs, and related tax compliance. Read More

Foreign Tax Credits: Applying Final Regulations, Categorizing Income, and Preparing Form 1...
July 14, 2022 CPE, EA Live Webinar
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This course will provide an analysis of the final regulations issued in December 2021 and discuss the preparation of Form 1118 for tax practitioners and advisers grappling with these calculations. Read More

Tax Reporting and Reconciliation of Hedge Fund and Other Alternative Investment Fund K-1s
Navigating Footnotes and Tying Information to the Tax Return
July 14, 2022 CPE, EA Live Webinar
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This course will provide tax advisers and professionals with the tools needed to accurately reconcile complex Form K-1 for hedge funds and other alternative investments. Read More

Form 8832 Check-the-Box Entity Elections Under Section 7701: Selecting Entities for Foreig...
July 18, 2022 CPE, EA Live Webinar
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This course will provide tax advisers with practical guidance on the advantages and pitfalls of utilizing the check-the-box entity selection for U.S. individuals with offshore business activities. The panel will discuss the various tax effects of specific elections, outline the tax timing and treatm... Read More

Estate Planning for Digital Assets: RUFADAA-Adopting and Non-Adopting States Granting Fidu...
July 20, 2022 CPE, EA Live Webinar
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This webinar will offer advice on transferring valuable and sentimental digital assets to heirs. Our transfer tax expert will explain fiduciary rights under the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA) rules, discuss methods of transferring access rights to a fiduciary, and i... Read More

Final Carried Interest Regulations: Impact on Fund Managers and Tax Planning
July 21, 2022 CPE, EA Live Webinar
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This course will provide fund managers and advisers with a practical guide to the challenges and planning opportunities found in the final regulations and the proposed tax changes to the carried interest rules. Read More

Self-Directed IRAs and Unusual Investments: Prohibited Transactions, RMDs, Valuation Issue...
July 21, 2022 CPE, EA Live Webinar
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This webinar will detail self-directed IRA (SDIRA) requirements, including allowable investments, required minimum distributions, valuation issues, and prohibited transactions. Our panel of federal tax experts will review relative court cases and PLRs and offer advice for correcting past IRA errors. Read More

Restaurant Sales Tax Obligations: Managing Audit Risks, Multistate Compliance, and State S...
July 21, 2022 CPE Live Webinar
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This webinar will take an in-depth look at how states tax restaurant sales. Our sales tax experts will detail the critical differences in how types of sales are taxed among states and state-specific exemptions. The panel will offer advice for accumulating, calculating, and remitting sales tax paid b... Read More

Blockchain Asset Tax Planning: Emerging Issues with Respect to Cryptocurrencies, NFTs, and...
Mining and Staking Awards, QSBS Treatment, IRAs, Wash Sales, Form 8949 and FBAR Reporting
July 25, 2022 CPE, EA Live Webinar
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This course will review the current state of taxation of blockchain assets for entrepreneurs, founders, and venture capital investors. Our panel will discuss the latest IRS guidance and offer advice on planning opportunities with respect to the taxation of cryptocurrencies, NFTs, and other digital a... Read More

Streamlined Filing Compliance Procedures: IRS Foreign and Domestic Amnesty Programs
July 26, 2022 CPE, EA Live Webinar
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This webinar will guide international tax advisers through streamlined compliance programs offered by the IRS to bring taxpayers up to date on their tax and foreign reporting obligations. Our authoritative panel will explain eligibility requirements and required documentation as well as offer advice... Read More

Tax Treatment of Exempt Organization Real Estate Income: Calculating UBTI and UDFI on Rent...
July 26, 2022 CPE, EA Live Webinar
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This course will provide tax professionals and advisers to exempt organizations with a practical guide to the planning opportunities, tax risks, and reporting obligations of exempt organizations investing in real estate assets. The panel will outline when rental and sale income is exempt and when no... Read More

Complex Tax Provisions in LLC Operating Agreements: Minimum Gain Chargeback, Waterfall All...
July 27, 2022 CPE, EA Live Webinar
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This course will examine complex tax clauses in operating agreements to assist tax practitioners in identifying and implementing these key provisions in accordance with partners' expectations and existing regulations. Read More

Vacation Homes: Tax Reporting, Rental vs. Personal Property, Maximizing Expenses, Conversi...
July 28, 2022 CPE, EA Live Webinar
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This course will give tax advisers a thorough look at the tax implications of buying and renting vacation properties. Understanding how to maximize deductions for vacation homes, selling strategies, and the impact of legislation on these properties can make them worthy investments. Our panel of expe... Read More

State Pass-Through Entity Taxation Regimes: Analyzing Tax Consequences and Caveats of PTE...
July 28, 2022 CPE Webinar
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This course will discuss states' pass-through entity (PTE) taxation regimes and when and how to elect PTE taxation in applicable states, as well as analyze the ultimate taxation of owners to mitigate taxes paid. Read More

Federal and State R&D Credits: Comparing Federal and State Guidelines, Eligibility Require...
August 2, 2022 CPE Live Webinar
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This course will review the research and development (R&D) credits offered by states. Our panel of state and local tax specialists will explain the credit requirements in specific states, review the federal guidelines for the R&D credit, and explain the process of applying for missed credits in prio... Read More

Closer-Connection Exception: Determining Tax Home; Treaty Tie-Breakers, Form 8840
August 2, 2022 CPE, EA Live Webinar
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This course will examine how individuals can avoid residency status for U.S. income tax purposes by establishing a closer connection to a foreign country or by utilizing the treaty tie-breaker provision of an income tax treaty the United States has entered into with another country. Our seasoned int... Read More

Beneficiary Designations and Title to Property: Avoiding Unanticipated Consequences
Transfer on Death, Payable on Death, Probate and Nonprobate Assets, IRAs and SECURE
August 3, 2022 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This course will emphasize the importance of beneficiary designations in estate planning to avoid unintended tax and transfer outcomes. Our panel of trust and estate tax experts will explain transferring probate and non-probate assets, the tax consequences of beneficiary designations, and how advise... Read More

LLCs and S Corporations: Mitigating Self-Employment Tax for Flow-Through Entities
August 3, 2022 CPE, EA Live Webinar
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This course will assist tax professionals in determining whether flow-through income should be subject to self-employment tax. Our panel of pass-through entity veterans will explain how reasonable compensation, payments to partners, and management authority status affect self-employment tax on distr... Read More

Related Party Notes and Transactions: Section 267, Imputed Interest, Disallowed Losses, an...
August 4, 2022 CPE, EA Live Webinar
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This course will examine the complexities of related party transactions for tax advisers working with closely held businesses and their owners. Our knowledgeable income tax professionals will explain when imputed interest is required, when it is recognized by the payor and payee, when loss deduction... Read More

Composite Returns and Nonresident Withholding for Pass-Through Entities: Navigating the Mu...
Determining Whether to File Composite Returns, Dealing With Withholding Requirements
August 4, 2022 CPE, EA Webinar
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This course will offer tax professionals a deep dive into composite tax provisions and the 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 advisors to pass-through entities r... Read More

Purchase Price Allocations in Real Estate Transactions: Categorizing Assets, Minimizing Ta...
August 8, 2022 CPE, EA Live Webinar
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This webinar will discuss the key considerations when categorizing the purchase price of property by asset type. Our panel of income tax experts will review the types of gains, discuss methods for determining the fair market value of assets acquired or sold, and provide examples of purchase price al... Read More

Form 5471 Categories of Filers: Determining the Proper Category and Filing Requirements
August 9, 2022 CPE, EA Live Webinar
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This course will explain each category of filer on Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. Our knowledgeable international panel will discuss relative and recent legislation, the accompanying Form 5471 schedules that must be filed by category, and... Read More

Form 990-PF: Meeting IRS Demands for Fiscal, Grant, and Other Data From Private Foundation...
August 9, 2022 CPE, EA Live Webinar
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This course will prepare accounting and tax advisers for private foundations to handle all aspects of Form 990-PF compliance with a thorough review of the material requirements and instructions. The panel will discuss potential risk areas for tax professionals in preparing the return and advising cl... Read More

Real Estate Professional Tax Status: Electing Aggregation, Meeting the Material Participat...
August 10, 2022 CPE, EA Live Webinar
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This course will explain the criteria that must be met for a taxpayer to be considered a real estate professional. Our panel of real estate taxation experts will discuss how real estate professionals meet the material participation tests and the advantages and drawbacks of this designation. Read More

Changing State Residency for Tax Purposes: Severing Ties, Establishing Domicile, Part-Year...
August 11, 2022 CPE Live Webinar
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This course will focus on issues to consider when taxpayers relocate or consider relocating to other states. Purchasing a house in a state is not sufficient to create residency. Avoiding dual residency may be more critical than establishing residency in the new state. Listen as our experts explain h... Read More

Multistate Partnerships: Navigating Various State Taxation Rules of Corporate Partners
Business vs. Nonbusiness Income Characterization, Aggregate vs. Entity Determination, and...
August 11, 2022 CPE, EA Live Webinar
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This course will provide tax advisers and professionals with a detailed and practical guide to critical state tax issues and trends impacting partners owning shares of multistate partnerships. The panel will discuss critical questions such as whether the character of pass-through income is determine... Read More

Avoiding Sales Tax on High-End Purchases: Airplanes, Boats, Yachts, Vehicles, Jewelry, Rac...
August 11, 2022 CPE, EA Live Webinar
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This course will highlight options to eliminate or lessen state sales taxes on high-dollar purchases. Sales and use taxes on expensive items can significantly increase the purchase price. Our sales and use tax experts will discuss strategies to abate these taxes for purchases of planes, yachts, vehi... Read More

Calculating Estate Tax Portability Exclusion Amount: Filing Form 706, Rev Proc 2017-34 and...
August 17, 2022 CPE, EA Live Webinar
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This course will provide tax advisers with a comprehensive guide to the computation and reporting of the deceased spouse's unused exclusion change to the deceased spouse's unused exemption (DSUE). The panel will explain when portability should be elected and demonstrate the calculation to show the D... Read More

Section 754 Elections on Form 1065: Making Valid Elections, Seeking Relief for Missed or I...
Mastering the Mechanics of Election Statements, Schedule K-1, Section 301.9100 Relief, and...
August 17, 2022 CPE, EA Live Webinar
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This course 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 detail available relief when a partnership fails to make a time... Read More

Tax Considerations of Rental Properties: Maximizing Depreciation, 199A Eligibility, Electi...
August 18, 2022 CPE, EA Live Webinar
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This webinar will explain how to maximize current deductions for rental property owners. Our panel of property experts will review depreciation rules, trade or business requirements, overlooked expense deductions, and completing Schedule E for tax practitioners and rental property owners. Read More

Basics of Foreign Tax Reporting: Identifying Filing Requirements
Inbound vs. Outbound Reporting Duties, Intersection Between Information Reporting and Inco...
August 23, 2022 CPE, EA Live Webinar
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This course will provide tax advisers and professionals with a sound foundation for identifying foreign tax and asset information requirements for taxpayers. The webinar will identify reporting requirements, differentiate between inbound and outbound filing duties, and detail the intersection betwee... Read More

Trusts as S Corporation Shareholders: Elections, Eligibility, and Avoiding Loss of Subchap...
QSSTs, ESBTs, Grantor Trusts, and Testamentary Trusts
August 23, 2022 CPE, EA Live Webinar
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This course will cover types of trusts eligible to hold S corporation shares, including Qualified Subchapter S Trusts (QSSTs) and Electing Small Business Trusts (ESBTs), making the corresponding QSST and ESBT elections, and avoiding common scenarios where S status is inadvertently terminated when a... Read More

Marketplace Facilitator Sales Tax Collection, Reporting, and Liability Risks
Key Tax Rules Impacting Facilitators of the Sale of Third-Party Goods and Services
August 25, 2022 CPE Live Webinar
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This course will provide tax professionals and advisers guidance on the key sales tax issues facing marketplace facilitators stemming from the sale of goods and services of third parties. The panel will discuss recent developments in state sales tax laws, the varying state definitions of a marketpla... Read More

Branch Profits Tax: Form 1120-F Reporting, Identifying Trade or Business, Determining Trea...
August 30, 2022 CPE, EA Live Webinar
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This course will explain the nuances of branch profits tax, including what entities are subject to this additional tax, how U.S. effectively connected income, dividend equivalent amounts, and the change in U.S. net equity is determined, and the effect of U.S. income tax treaties on the branch profit... Read More

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...
October 5, 2022 CPE, EA Live Webinar
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This course will provide advisors with a practical guide to the planning opportunities and potential tax pitfalls 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 for minimizin... Read More

Preparing New Schedules K-2 and K-3: Qualifying for Penalty Relief, Who Must File, Reporti...
June 28, 2022 CPE, EA CPE On-Demand, Download
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This course will discuss new required Schedules K-2 and K-3 for reporting partners' income, deductions, and credits from foreign activity. Our panel of highly experienced tax specialists will explain each part of each schedule so that tax practitioners can efficiently meet this new reporting obligat... Read More

Sales Tax Rules Post-Wayfair: Comparing and Contrasting States' Responses
June 23, 2022 CPE Download
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This webinar will address the latest state sales tax strategies, thresholds, and compliance obligations in response to the U.S. Supreme Court condoning a state's right to collect tax on remote sellers in South Dakota v. Wayfair Inc. Read More

Calculating Trust Accounting Income Under Uniform Principal and Income Act
June 23, 2022 CPE, EA Download
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This course 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 and... Read More

Willful FBAR Violations: Distinguishing Willful and Nonwillful, Relevant Factors, Mitigati...
June 21, 2022 CPE, EA Download
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This webinar will examine the most recent and notable cases and guidance surrounding FBAR violations. Our astute panel will cover the factors differentiating willful and nonwillful violations, what constitutes willful blindness, enforcement measures, and steps taxpayers can take to mitigate and avoi... Read More

Statements of Auditing Standards No.134- No.140: Changes to Auditors' Report, Materiality,...
June 21, 2022 CPE Download
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This webinar will explain the changes made to audits by SASs 134-140 issued by the AICPA Auditing Standards Board. Our accounting and auditing experts will walk practitioners through the latest guidance and offer advice on complying with these current standards. Read More

Tax Strategies for Breweries: Leasing vs. Buying Kegs, Choice of Entity, R&D Credit, Excis...
June 16, 2022 CPE, EA CPE On-Demand, Download
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This course will address general business decisions, the taxes paid that are specific to beverage alcohol industries, and the incentives available for brewery owners and advisers. Our brewery experts will focus on steps to minimize taxes and maximize profits for these businesses. Read More

Complex Gift Reporting on Form 709: GRATs, Business Interests, Crummey Trusts, CLTs and CR...
June 15, 2022 CPE, EA CPE On-Demand, Download
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This course will guide practitioners through reporting of more complicated gifts, including examples of how gratuitous transfers made under common estate planning strategies should be reported and disclosed on Form 709. Our expert panel will discuss in detail the reporting of gifting to GRATs, Crumm... Read More

Partnership Losses in Excess of Basis: Preparing for the IRS' New Audit Campaign
June 15, 2022 CPE, EA CPE On-Demand, Download
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This webinar will prepare pass-through advisors to withstand IRS challenges to partners' basis calculations. Our panel of federal tax experts will guide partners and tax professionals through the calculations necessary to determine a partner's basis in a partnership, the IRS examination, and handlin... Read More

Form 8621 PFIC Reporting: Passive Foreign Investment Company Rules
Proposed and Final Regs, Subpart F Expansion, Dealing With Dual CFC/PFIC Status, QEF Elect...
June 14, 2022 CPE, EA CPE On-Demand, Download
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This course will furnish tax advisers with a thorough and practical guide to reporting 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 holding inte... Read More

Maximizing the 199A Deduction: Increasing Assets and Wages, Separating and Aggregating Bus...
June 13, 2022 CPE, EA Download
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This course will provide advisers to businesses with strategies to increase the generous 20 percent QBI (qualified business income) deduction under 199A. The panel will cover tips to maximize W-2 income and assets when applicable, separating and aggregating businesses, and other planning tips. Read More

Tax Preparer Due Diligence Audits: Avoiding and Preparing for IRS Examinations, Acting on...
June 9, 2022 CPE, EA Download
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This webinar will explain steps tax preparers can take to ensure they meet the IRS' due diligence requirements for claiming taxpayer credits and benefits, including the American Opportunity Tax Credit, Earned Income Credit, Child Tax Credit, and Head of Household Filing status. Our panel of IRS exam... Read More

Composite Returns and Nonresident Withholding for Pass-Through Entities: Navigating the Mu...
Determining Whether to File Composite Returns, Dealing With Withholding Requirements
June 8, 2022 CPE, EA CPE On-Demand, Download
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This course will offer tax professionals a deep dive into composite tax provisions and the 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 advisors to pass-through entities r... Read More

Preparing Form 706-NA: Estate and Gift Tax Treaties, U.S. Situs Assets, Allowable Deductio...
June 8, 2022 CPE, EA Download
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This webinar will explain how to prepare Form 706-NA, U.S. Estate and GST Tax Return, for green card holders and nonresidents. Our panel of trust and estate tax experts will discuss assets that are included in the gross estate, available deductions, and the effect of death tax treaties on the taxabl... Read More

Form 5471 Schedules J, P, H, E: Calculating and Reporting E&P and Foreign Tax Credits
June 7, 2022 CPE, EA CPE On-Demand, Download
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This course will explain and simplify the preparation of Form 5471, Schedules J, P, H, and E for tax preparers grappling with the requirements of these detailed schedules, including the most recent changes made to these schedules. Read More

Preparing Form 4797, Sales of Business Property: Minimizing Tax on Dispositions
Calculating Unrecaptured Section 1250 Gain, Section 1231 Lookback, Related Forms and Elect...
June 6, 2022 CPE, EA CPE On-Demand, Download
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This webinar will detail the steps needed to report various gains and losses on Form 4797, Sales of Business Property, with primary consideration given to minimizing the overall tax paid by taxpayers reporting dispositions. Our authoritative panel will explain reporting differences between specific... Read More

SALT and Multinational Businesses: Analyzing State and Local Taxation of Foreign Company T...
June 2, 2022 CPE Download
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This course will offer tax professionals insight and guidance on state tax implications for transactions and activities of multinational businesses. The panel will discuss the impact of deemed tax residency, business apportionment, certain selective add-backs to income, tax implications arising from... Read More

LLC/Partnership Formation Key Issues: Distribution Rights, Capital Contributions, Income a...
June 1, 2022 CPE, EA CPE On-Demand, Download
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This webinar will explain essential considerations advisers, members, and partners should address when forming an LLC or partnership. Our panel of partnership taxation veterans will point out common and often overlooked items that should be considered initially to minimize tax and future operational... Read More

State Pass-Through Entity Taxation Regimes: Analyzing Tax Consequences and Caveats of PTE...
May 31, 2022 CPE CPE On-Demand, Download
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This course will discuss states' pass-through entity (PTE) taxation regimes and when and how to elect PTE taxation in applicable states, as well as analyze the ultimate taxation of owners to mitigate taxes paid. Read More

Interpreting Tax Treaties: Tax-Free Interest, Foreign Tax Credits and Form 8833
May 31, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers, professionals, and preparers with a solid overview and explanation of key income tax treaty provisions needed to determine whether their clients may take treaty-based return positions. The panel will discuss income tax treaties that exist between the U.S. and o... Read More

Tax Planning for Early Retirement: The Great Resignation
Planning for Early Distributions and IRS Notice 2022-6, Healthcare, Capital Gains and Inve...
May 26, 2022 CPE, EA Download
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This webinar will provide tax-saving recommendations for tax professionals advising clients who are considering early retirement. Our retirement planning expert will provide advice for healthcare planning, minimizing investment and capital gains tax, key tax age thresholds, and meeting exceptions to... Read More

Family Office Tax Update: Structuring, Meeting Trade or Business Criteria, Recent and Impe...
May 25, 2022 CPE, EA CPE On-Demand, Download
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This course will discuss the latest planning and structuring strategies with respect to family offices in light of the ever-changing legal and tax landscape. Read More

Calculating Depreciation Recapture Under IRC 1245 and 1250: Minimizing Tax Through Transac...
May 25, 2022 CPE, EA CPE On-Demand, Download
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This course will provide an in-depth explanation of depreciation recapture rules, focusing on the technical calculations and planning opportunities of the recapture provisions. The speakers will explore IRC 1245 and 1250, which set out the rules for recapture based on various types of assets. Read More

International Tax Disputes: FBAR Violations, Penalty Stacking, Form 3520, Accidental Ameri...
Lessons Learned From Current and Notable Cases
May 24, 2022 CPE, EA Download
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This webinar will analyze the most recent and relevant court cases affecting international taxpayers. Our panel of foreign tax veterans will detail the status of recent and notable cases and offer insights for handling common international tax and compliance problems. Read More

Foreign Tax Credits for Individuals: Form 1116 Changes, Final and Proposed Regulations
GILTI High-Tax Exception, Limitations and Calculations, Income Baskets, Carryovers
May 19, 2022 CPE, EA CPE On-Demand, Download
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This course will provide a practical guide to completing Form 1116 to claim foreign tax credits (FTCs) in the aftermath of recently released regulations and considering the addition of the new Schedules K-2 and K3 for pass-through entities. The panel will outline which foreign taxes are eligible for... Read More

Form 8971 Basis Reporting Requirements for Estates: Schedule A and Beneficiary Consistency...
May 18, 2022 CPE Download
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This course will provide tax advisers to trusts and estates with a practical guide to the estate basis consistency reporting requirements of Section 1014(f). The panel will explain the latest IRS pronouncements on coordinating basis reporting with the filing of the estate tax return and valuations r... Read More

Mastering Form 5500 Schedule H: Avoiding Audit Triggers
Financial Information Reporting Requirements, Identifying Valuation Challenges and Expande...
May 17, 2022 CPE, EA Download
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This course will provide employee benefits professionals and tax advisers with a practical and comprehensive guide to completing Form 5500, specifically focusing on Schedule H, Financial Information. Our panel will offer specific guidance on completing the Schedule H including proper classification... Read More

Texas Franchise Tax: New Sourcing Rule, COGS Calculations, Entity Issues, and Combined Rep...
May 17, 2022 CPE CPE On-Demand, Download
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This course will provide a guide to various compliance requirements and planning opportunities related to the Texas Franchise Tax. The program will discuss options for calculating and reporting the most challenging aspects of the tax, including new sourcing regulations, identifying Texas cost of goo... Read More

Private Placement Life Insurance: Avoiding Income and Transfer Tax for High Net Worth Taxp...
Meeting IRS Ownership, Diversification, and Insurance Guidelines
May 12, 2022 CPE, EA Download
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This webinar will explain private placement life insurance (PPLI), including structuring considerations, asset selection, and meeting IRS requirements for tax practitioners working with high net worth taxpayers. Read More

Sales Tax Issues for Products and Service Transactions: Taxable and Nontaxable Components,...
May 12, 2022 CPE, EA Download
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This course will provide guidance to tax professionals and advisers on key issues regarding the sales taxation of products and services. The panel will provide a detailed analysis of transactions and products containing both taxable and nontaxable components, classifying products and services for sa... Read More

Disposing of a Foreign Disregarded Entity: Tax Challenges and Reporting Requirements
May 12, 2022 CPE, EA CPE On-Demand, Download
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This course will identify specific tax issues surrounding the sale of a foreign entity. Our panel of foreign tax veterans will explain steps that taxpayers can take to lessen the taxes paid when selling stock or assets held overseas, including critical elections. The panel will also review required,... Read More

Calculating S Corp Stock and Debt Basis: Avoiding Loss Limitations and Excess Distribution...
May 11, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax professionals and advisers with the tools and understanding to correctly calculate S corporation shareholders' stock and debt basis and advise clients to avoid adverse tax consequences due to loss limitations or excess distributions. Read More

Form 3520-A Line by Line: Preparing Owner and Beneficiary Statements, Avoiding Penalties,...
May 10, 2022 CPE, EA CPE On-Demand, Download
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This webinar will provide trust and international practitioners with a line-by-line explanation of the filing requirements and examples of filing Form 3520-A, Annual Information Return Foreign Trust With a U.S. Owner. Our panel of international tax veterans will offer advice for unfiled returns and... Read More

IRC Section 461(l) Business Loss Limitations: Preparing Form 461, Limitation on Business L...
May 10, 2022 CPE, EA CPE On-Demand, Download
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This course 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 need... Read More

State Addbacks and Subtractions: Managing Rolling, Fixed Date, and Selective Federal Confo...
May 5, 2022 CPE Download
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This webinar will detail the most frequent and recent additions and subtractions imposed by states when calculating taxable business income. Our panel of state and local tax experts will give examples of these required adjustments in specific states so that SALT advisers are aware of these when calc... Read More

Form 1065 Tax Basis Capital Methods
Transactional Approach, Handling Prior Year Noncompliance, Tracking Outside and Debt Basis
May 4, 2022 CPE, EA CPE On-Demand, Download
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This course 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 best practices for handling partnership returns that may not have been compliant with the new reporting requirement in... Read More

Form 5227 Reporting: Charitable Split-Interest Annuity Trusts and Unitrusts
Avoiding Common Errors in Information Reporting of CLATs, CRATs, CLUTs, and CRUTs
May 4, 2022 CPE, EA CPE On-Demand, Download
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This course 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 T... Read More

Accidental Americans: Remedying Noncompliance, IRS Streamlined Procedures, Relinquishing a...
May 3, 2022 CPE, EA Download
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This webinar will explain which former U.S. residents, with no or insignificant ties to the U.S., may be subject to U.S. tax and information return reporting requirements. Our panel of foreign tax experts will discuss required filing and reporting requirements, using IRS' streamlined procedures to b... Read More

Commonly Overlooked State Tax Credits and Incentives: R&D, Investment, Jobs Tax Credits, a...
Excelsior Programs, CA Competes, NY Qualified Emerging Tax Credit, NYC Musical Tax Credit
April 28, 2022 CPE Download
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This course will highlight opportunities for companies to increase their bottom line by taking advantage of state tax credits and incentives that are often overlooked. Specific credits and eligibility requirements for these credits in California, New York, and other states will be discussed. Read More

In-Kind Contributions: Accounting for Nonprofits
Determining Optimal Classification and Valuation of Gifts and Services, Appropriate Timing...
April 28, 2022 CPE Download
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This course 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 recording GIKs both conceptually and practically, includi... Read More

Streamlined Sales Tax: Simplifying Multistate Sales Tax Registration, Calculation, and Rem...
April 21, 2022 CPE Download
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This course will discuss the benefits of utilizing a Streamlined Sales Tax Certified Service Provider (CSP) in achieving and maintaining sales tax compliance in the 24 member states. Our panel of sales tax experts will explain the ins and outs of the program, which companies are eligible, which bene... Read More

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
April 21, 2022 CPE, EA Download
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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... Read More

Check-the-Box Elections for Foreign Subsidiaries and Branches: Achieving Optimal Tax Treat...
Using Hybrid Entities for Tax Arbitrage, Structuring Entities to Enable Deferral of Foreig...
April 20, 2022 CPE, EA Download
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This course will provide tax advisers with thorough and practical guidance on the advantages and pitfalls of utilizing the check-the-box election for foreign subsidiaries. The panel will discuss the various tax effects of specific elections, outline the tax timing and treatment, and explain repatria... Read More

Form 6198 At-Risk Limitations: IRC 465 Calculations, Grouping, Elections, and Schedules
Identifying Loss Deferrals, Recapture Requirements; Tracking Carry-Forward Amounts
April 20, 2022 CPE, EA Download
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This course 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-forwards... Read More

Sales and Use Tax Audits: Internal Controls, Risk Assessment, Identifying Pitfalls, Effect...
March 24, 2022 CPE Download
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This course will provide counsel and tax professionals effective strategies and best practices for avoiding and handling state sales and use tax audits. The panel will offer their guidance current internal audits to identify items of concern and tactics to keep potential state audits on track and co... Read More

GILTI Calculations for Individual CFC Shareholders: Section 951A Tax on Foreign Intangible...
Changes to Subpart F Controlled Foreign Corporation Treatment, Recognizing QBAI, and More
March 22, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a practical guide to the tax reform bill's global intangible low-taxed income (GILTI) provisions. The panel will detail the tax calculations and reporting requirements for taxpayers with GILTI inclusions and describe planning opportunities to minimize the t... Read More

Nonresident and Mobile Workers: Nexus Triggers, State Tax Traps
State Withholding Rules, Personal Income Tax Allocation, Resident Credits, and More
March 17, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax professionals and advisers guidance on differing state rules on withholding tax obligations for employers and personal income tax allocation for employees operating or working in multiple jurisdictions post- Wayfair. The panel will discuss nexus triggers, key challenges... Read More

Critical Elections for Trust, Gift, and Estate Returns: Forms 1041, 709 and 706; GST, QTIP...
March 3, 2022 CPE, EA CPE On-Demand, Download
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This course 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)... Read More

IRS New S Corporation Initiative: Losses in Excess of Basis, Taxable Distributions, Handli...
March 2, 2022 CPE, EA CPE On-Demand, Download
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This course will discuss what the IRS expects to find in its audit of Subchapter S corporations. Our panel of tax experts will focus on complying with current basis, distribution, and documentation requirements and explain how to handle a Subchapter S examination for tax practitioners working with t... Read More

State Taxes in the Digital Economy: From Digital Services to Blockchain Technologies
Determining When and Where Your Services and Products Trigger Liability
March 2, 2022 CPE Download
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This course will provide guidance to corporate tax professionals, counsel and advisors for navigating the various and evolving standards of state taxability of digital products and services, including emerging issues regarding taxes on blockchain technologies, to determine what component of a compan... Read More

IRC 962 Election for Corporate Tax Rate on Subpart F Income
Avoiding GILTI Complexities, Claiming Indirect Deemed Paid Foreign Tax Credits, and NOL Ca...
March 1, 2022 CPE, EA CPE On-Demand, Download
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This course 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 s... Read More

IFRS vs. GAAP: Comparing and Contrasting Financial Statement Requirements
Identifying Key Balance Sheet, Income Statement, and Disclosure Differences
March 1, 2022 CPE CPE On-Demand, Download
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This course 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. Read More

Partners and Shareholders Reimbursed and Unreimbursed Expenses: Accountable Plans, Schedul...
March 1, 2022 CPE, EA CPE On-Demand, Download
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This webinar will explain when a partner is eligible to deduct expenses paid personally on an individual income tax return, review the latest rules concerning the deductibility of common business expenses--including travel, meals, and in-home office--and examine critical differences in deducting exp... Read More

Sales Tax Automation Benefits and Limitations: Managing Compliance, Avoiding Penalties, Se...
February 24, 2022 CPE Download
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This course will examine the complexities of sales and use tax reporting requirements and offer automated solutions for dealing with the numerous and diverse sales tax requirements. Our panel of SALT experts will provide suggestions for selecting software for companies that want to streamline sales... Read More

Spousal Lifetime Access Trusts: Gifting Assets, Beneficiary and Grantor Considerations, An...
February 23, 2022 CPE, EA CPE On-Demand, Download
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This webinar will discuss how a spousal lifetime access trust can provide needed flexibility in estate planning. Our panel of transfer tax veterans will discuss the primary benefits and risks couples assume when establishing a spousal lifetime access trust (SLAT) and satisfying the annual reporting... Read More

Redemptions of Partnership Interests: Sections 736(b) vs. 736(a), Installment Sales, Hot A...
February 22, 2022 CPE, EA Download
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This webinar will discuss redemptions of partnership interests for tax advisers working with partnerships and LLCs. Our authoritative panel will explain the tax effects of these dispositions on the partner, the remaining partners, and the partnership, including the application of ordinary versus cap... Read More

Reporting Partnership K-1s on Form 1040: Tax Basis Capital, Built-In Gains, and Step-Ups
February 17, 2022 CPE, EA CPE On-Demand, Download
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This course will review the recent changes made to Schedule K-1 (Form 1065) and guide practitioners to report individual line items on individual income tax returns. Read More

State Property Taxes and Incentives: Lowering Assessments, PILOT Agreements, California Pr...
February 17, 2022 CPE Download
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This webinar will discuss property tax assessments, exemptions, and incentives for SALT professionals working with taxpayers in multiple states. Our panel of state tax experts will discuss the types of property subject to tax, PILOT agreements offered in many states, California's Proposition 13, and... Read More

DOL Health and Welfare Plan Audit Response and Protection: Reducing Risk Exposure to Avoid...
February 15, 2022 CPE, EA CPE On-Demand, Download
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This course will provide employee benefits accounting and tax professionals with a thorough and practical guide to preparing responses for a Department of Labor (DOL) investigative audit of a company's health and welfare plan. The panel will discuss required documentation and procedures for submitta... Read More

Return Preparers Under IRS Scrutiny: Exercising Due Diligence, Badges of Fraud, Recent Cas...
February 10, 2022 CPE, EA Download
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This course will identify what actions could make a tax return preparer the target of an IRS investigation. Our authoritative panel will discuss situations that may result in fraud referrals and review current and notable cases against tax return preparers to provide steps tax professionals can take... Read More

Section 338(h)(10), 338(g), and 336(e) Elections: Tax Benefits of Treating Stock Purchases...
Tax Consequences to Buyers and Sellers, Eligible Parties, and Filing Forms 8023 and 8883
February 10, 2022 CPE, EA Download
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This course will compare and contrast the elections to treat stock purchases as asset purchases for federal income tax purposes under Sections 336(e), 338(h)(10), and 338(g). Our panel of merger and acquisition experts will explain the tax considerations of making each election, eligibility, and the... Read More

Tax Complexities in the Sales and Purchases of S Corps: Asset vs. Stock Sales, Installment...
February 9, 2022 CPE, EA CPE On-Demand, Download
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This course will explain the significant factors purchasers and sellers should consider when acquiring or disposing of a Subchapter S corporation. Our panel of S corporation veterans will discuss the pros and cons of asset sales versus stock sales, qualifying for installment sales treatment as an S... Read More

Form 1040NR Nonresident Alien Filing Challenges and Effective Approaches
Determining Taxpayer Classifications and Elections, Computing Income and Deductions, Under...
February 8, 2022 CPE, EA Download
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This course 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 t... Read More

Preparing Form 8606, Nondeductible IRAs: Reporting IRA Withdrawals and Roth Conversions, H...
February 3, 2022 CPE, EA Download
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This webinar will discuss filing Form 8606, Nondeductible IRAs, for annual nondeductible contributions, withdrawals, Roth conversions, and other scenarios. Our knowledgeable panelist will offer advice on handling unfiled prior-year forms and the tax reporting requirements for distributions to taxpay... Read More

Special Needs Trusts: First-Party and Third-Party Reporting; Distribution Requirements
February 2, 2022 CPE, EA Download
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This webinar will explain first-party and third-party special needs trusts (SNTs) for tax practitioners working with these trusts or working with clients who may benefit from an SNT. Our panel of seasoned trust experts will discuss the unique tax reporting obligations and planning considerations for... Read More

S Corporation Shareholder-Employee Compensation: The Reasonable Compensation Standards
February 2, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and other professionals with a comprehensive examination of the rules governing compensation of S corporation officers and shareholders, focusing on determining, documenting, and supporting reasonable compensation to avoid or withstand IRS scrutiny. Read More

Forms W-8BEN and W-8BEN-E Required Updates: IRC Section 1446(f) Withholding, Claiming Trea...
February 1, 2022 CPE, EA CPE On-Demand, Download
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This webinar will review the updated Series W-8 reporting requirements for Forms W-8 BEN-E, W-8 BEN, and W-8 ECI. Our panel of foreign tax veterans will provide a comprehensive review of the new reporting requirement and an explanation of the underlying tax legislation necessitating these substantia... Read More

Forms 5471 and 5472: Meeting the Substantially Complete Standards
January 27, 2022 CPE, EA CPE On-Demand, Download
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This course will discuss best practices for meeting the substantially complete standard for international reporting required for Forms 5471 and 5472 and as applied to other required foreign information returns. Read More

Mastering GST Elections and Reporting: Minimizing Generation-Skipping Transfer Tax Through...
Opting Out of Automatic Allocation of GST Exemptions, Structuring GST-Exempt Trusts, and R...
January 26, 2022 CPE, EA CPE On-Demand, Download
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This course 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 will... Read More

U.S.-Canadian Dual Taxation Pitfalls: Reporting Issues and Planning Opportunities for U.S....
Navigating Tax Treaties to Minimize Tax on Passive Income and Pass-Through Income
January 25, 2022 CPE, EA CPE On-Demand, Download
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This course 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 tre... Read More

Mastering Form 990 Schedule L: Reporting Transactions With Interested and Disqualified Per...
January 25, 2022 CPE, EA Download
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This course 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 explain the "reasonable effort" requirement to identify interested and disqualifie... Read More

States' Nexus Claim Assertions: Responding to State Income Tax Liability Challenges
California, New York, Texas, and Other States
January 20, 2022 CPE Download
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This webinar will explain states' tactics for raising revenues by asserting nexus claims against multistate businesses. Our panel of SALT experts will discuss how specific states (including New York, California, and Texas) target interstate businesses and assess state income tax liability and how ta... Read More

Tax Reporting of Cryptocurrency: Calculating Basis, Income, and Gain
Determining Character of Gain and Basis in Mined Currency, Recognizing Filing Obligations...
January 20, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with a practical look at IRS guidance to calculating and reporting income and gain on cryptocurrency (e.g., Bitcoin, Coinbase) transactions. The panel will discuss the IRS' position on cryptocurrency as property rather than cash, ana... Read More

Correcting Capital Account Errors on Partnership Returns
A Comprehensive Guide to Corrections, Allocations, and True-Ups of Capital Accounts
January 19, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course 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 ba... Read More

Effective Domestic Asset Protection Trusts: Self-Settled Assets, State Differences, Formin...
January 18, 2022 CPE, EA Download
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This webinar will discuss identifying clients who could benefit substantially by forming an asset protection trust (APT), states authorizing domestic asset protection trusts (DAPTs), and considerations of forming and funding these trusts for trust and estate professionals working with high net worth... Read More

401k Annual Audits: Anticipating Serious and Costly Errors, Understanding the Latest SASs
January 18, 2022 CPE Download
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This course will provide employee benefits administrators, auditors, and plan sponsors with best practices to prevent serious and costly errors in preparing for 401(k) audits. The panel will explain the pitfalls that practitioners often encounter in these audits and outline changes to these audits a... Read More

Preparing 1099s: Avoiding Penalties, New 1099-K Threshold, Backup Withholding, Combined Fe...
Forms 1099-NEC, 1099-DIV, 1099-INT, 1099-K, 1099-MISC
January 13, 2022 CPE, EA Download
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This course will explain the reporting requirements for Forms series 1099 and guide tax advisers in streamlining compliance with these requirements to avoid penalties, errors in backup withholding, and missed filing obligations. In addition, our panel of federal tax reporting experts will offer tips... Read More

Form 8858 Reporting of U.S. Owned Foreign Disregarded Entities: Ownership and Correct Fili...
Information Return Requirements for Check-the-Box Structures Including Indirect and Constr...
January 11, 2022 CPE, EA CPE On-Demand, Download
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This course will guide tax advisers 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 international informati... Read More

Tax Consequences of Legal Settlements: Analyzing Settlement Agreements, Types of Awards, a...
January 6, 2022 CPE, EA Download
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This course will explain how to determine whether proceeds from a legal settlement are taxable to a recipient and deductible by a payee. The panelist on the taxation of damage awards and payments will discuss how to analyze settlement agreements for tax consequences and relevant cases concerning the... Read More

Restaurant Taxation: Calculating Tips and FICA Tip Credit; Food Donations, Sales Tax, and...
January 5, 2022 CPE, EA CPE On-Demand, Download
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This course will discuss taxation issues unique to restaurants, including calculating and reporting tips, the enhanced deduction for food inventory, remitting sales tax, the FICA tip credit, and utilizing the employer retention credit with an emphasis on reducing taxes paid by the food industry. Read More

Allocating Capital Gains to Distributable Net Income in Estates and Trusts: Achieving Opti...
January 4, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and counsel with a drill down into the rules and practices covering the inclusion of capital gains in distributable net income (DNI) for trusts and estates. The panel will review the requirements within trust documents to allow treating capital gains as DNI and... Read More

Implementing Recent MTC Guidelines: PL 86-272 and the Finnigan Method
December 21, 2021 CPE, EA CPE On-Demand, Download
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This webinar will address the recent guidelines issued by the Multistate Tax Commission (MTC) concerning the application of PL 86-272 in today's virtual business environment. Our panel will analyze the new standards and review other current MTC recommendations. Read More

Transaction Tax Challenges in Mergers and Acquisitions
Identifying Reserves, Preserving Credits and Incentives, Maintaining Post-Integration Docu...
December 14, 2021 CPE CPE On-Demand, Download
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This webinar will provide corporate tax professionals and advisers with a detailed exploration of the critical sales and use, real estate transfer, and other transaction taxes arising from a merger and acquisition event. The panel will explore specific challenges that arise with transaction taxes du... Read More

Key Tax Provisions in LLC Operating Agreements: Interpreting Special Allocation, Safe Harb...
December 14, 2021 CPE, EA CPE On-Demand, Download
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This course will review LLC operating agreements from the perspective of a tax professional. Our partnership veteran will explain how to identify the common language in arrangements for safe harbor provisions, deficit restoration obligations (DROs), qualified income offsets (QIOs), loss limitation p... Read More

Canada and Mexico Income Tax Treaties: Contrasting and Analyzing Two Typical U.S. Treaties
December 14, 2021 CPE, EA CPE On-Demand, Download
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This webinar will provide background on treaty provisions, then review the Mexico-United States and Canada-United States income tax treaties in detail. The treaties are juxtaposed, allowing advisers to grasp standard components of modern and dated U.S. income tax treaties with other countries. Read More

Trusts and Situs After Kaestner: Establishing Domicile, Relocating a Trust, and Taxing Ben...
December 8, 2021 CPE, EA CPE On-Demand, Download
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This course will provide professionals who advise and prepare returns for trusts with updated information on trusts' situs in light of the Kaestner decision. Our experts will cover the criteria states use to tax trusts and trust beneficiaries, steps to relocate a trust, and when best to do so. Read More

Advanced Multistate Taxation of Partnerships, Individual Partners, and SALT PTE Elections
Business vs. Nonbusiness Income Characterization, Reconciling Conflicting State Tax Treatm...
December 7, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will give partnership tax advisers a 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 tax issues an... Read More

Employee Benefit Plan Audit Peer Reviews
Preparing for Risk Assessment, Control Document Inspection, and Other Peer Reviewer Concer...
December 7, 2021 CPE CPE On-Demand, Download
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This course will help auditors identify issues that frequently arise in peer review audits of employee benefit plans and offer best practices to address potential problems and work with reviewers. Read More

FDII Deduction and GILTI Rules: Claiming Section 250 Tax Incentives on Eligible Foreign In...
QBAI, Expense Allocations, Sale of Property Provisions, Deduction-Eligible Income, FDDEI T...
December 6, 2021 CPE, EA CPE On-Demand, Download
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This course will provide corporate tax advisers with a practical guide to the tax planning opportunities and challenges of the Section 250 FDII deduction. The panel will discuss how the final regulations impact the treatment of certain transactions to calculate deduction-eligible income and offer su... Read More

Mastering Reporting of Publicly Traded Partnership and MLP K-1s on Partners' Returns
Navigating Footnotes and Tying Information to the 1040
December 1, 2021 CPE, EA CPE On-Demand, Download
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This webinar will provide tax advisers and professionals with tools and practical knowledge to reconcile complex Schedule K-1s for publicly traded partnerships (PTPs) and master limited partnerships (MLPs), using sample K-1 information from complex oil and gas partnership footnotes and disclosures a... Read More

Settling a Client's Estate: Identifying Assets and Debts, Critical Elections, Distribution...
December 1, 2021 CPE, EA CPE On-Demand, Download
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This course will provide an overview of the steps required when settling an estate. Our panel of estate tax experts will walk executors and advisers through initial considerations, including identifying assets and obligations and accumulating key documents required for tax filings and distribution o... Read More

IRC Section 367 Outbound Transfers of Assets: Identifying Transactions, Reporting Requirem...
December 1, 2021 CPE, EA Download
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This webinar will discuss the U.S. tax consequences of outbound asset transfers to foreign corporations. Our panel of international tax experts will explain the interplay of Section 367 with the nonrecognition rules, reporting responsibilities, and gain recognition agreements (GRAs) with the IRS for... Read More

Section 704(c) Capital Account Book-Ups: Revaluation of Partnership Assets
Triggering Events for Revaluations, Effects of Revaluations on Allocations of Tax Items
November 30, 2021 CPE, EA CPE On-Demand, Download
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This course 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 members... Read More

U.S.-Israel Dual Taxation: Treaty Benefits, Taxation of Real Estate Transactions, Pensions...
November 30, 2021 CPE, EA Download
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will explain tax planning opportunities, and pitfalls to avoid for both U.S. immigrants to Israel and Israelis residing in the U.S. Our panel of international tax experts will discuss tax compliance and reporting responsibilities, review taxation of real estate transactions, and analyze... Read More

Section 988 Foreign Currency Gains and Losses: Identifying and Reporting Transactions, Ele...
November 23, 2021 CPE, EA CPE On-Demand, Download
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This webinar will discuss the wide reach of IRC Section 988 and explain the tax treatment of foreign currency transactions on businesses, CFCs, and Americans living abroad. Our panel of international tax experts will cover transactions taxed under Section 988, tax-saving elections, and the exception... Read More

Year-End Tax Planning for Hedge Funds, Private Equity Funds, Investment Partnerships, and...
November 23, 2021 CPE, EA Download
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This course will explain techniques to lessen or defer (or accelerate) taxes paid by hedge funds and private equity funds and investors therein, family offices, and managers. Our panel of veteran fund advisers will discuss carried interest, installment sales, deducting worthless investments, Section... Read More

Estate and Gifting Strategies for Unmarried Couples: Revocable Trusts, Beneficiary Designa...
November 22, 2021 CPE, EA Download
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This course will discuss strategies to reduce estate tax liability and transfer assets in accordance with an unmarried taxpayer's intentions. Our accomplished panel will discuss using gifting, trusts, title transfers, and other options to pass assets to desired beneficiaries and the directives that... Read More

Strategies to Optimize Social Security Benefits: Determining Retirement Age, Spousal Benef...
November 18, 2021 CPE, EA CPE On-Demand, Download
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This course will discuss Social Security strategies and considerations for individuals approaching retirement age and the basics on how Medicare works. Our panel of experts, Faye Sykes NSSA with Social Security Benefit Planners, and Anna Kindley, NSSA, SPHR, SHRM-SCP with Scarlet Oak Financial Servi... Read More

State Taxation of Gross Receipts: Texas Franchise, Oregon CAT, Ohio CAT, Nevada Commerce,...
November 18, 2021 CPE CPE On-Demand, Download
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will address how to manage the increasingly popular gross receipts taxes (GRTs) charged by states. The panel will cover Oregon's recently enacted corporate activity tax (CAT), Texas' franchise tax amendments, Ohio's CAT, along with other states as well as a few local gross receipts taxin... Read More

Completing Form K-1 for Trust Distributions: Determining Filing Requirements
DNI Calculations, Allocating Trust Income From Pass-Through Entities Between Corpus and In...
November 17, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course 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 distributi... Read More

GILTI High-Tax Exclusion Final Regulations: Tested Units, Controlled CFC Groups, and Retro...
November 16, 2021 CPE, EA CPE On-Demand, Download
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This course will provide CFC shareholders and tax professionals with a comprehensive understanding of the final global intangible low-taxed income (GILTI) High-Foreign-Tax Exclusion Regulations (T.D. 9902). Our panel of international tax experts will explain how the final regulations change the orig... Read More

501(c)(7) Tax-Exempt Social Club Organizations: Mastering Tax and Operational Requirements
Reporting Nonmember and Nontraditional Income, Keeping Within Safe Harbor, and Defending I...
November 16, 2021 CPE, EA Download
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This course 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 nonmember and nontraditional income, review the safe harbors for unrelated income, and guide tax advisors on respondin... Read More

Preparing Form 3115 for Changes in Accounting Method: Reporting the Section 481(a) Adjustm...
November 16, 2021 CPE, EA Download
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This course will walk tax preparers through the preparation of Form 3115, Application for Change in Accounting Method, common scenarios that require its filing, and the corresponding recognition of the adjustment under Section 481(a). Read More

Use Tax Accrual, Validation, and Compliance: Managing Systems, Addressing Risks, Audits
November 11, 2021 CPE, EA Download
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This course will provide tax professionals with effective approaches to review use tax accrual policies and procedures to improve compliance and minimize the risk of an audit assessment. The panel will discuss strategies for multijurisdictional companies, the impact of the digital economy, reporting... Read More

Distinguishing Personal and Business Goodwill: Planning Strategies to Minimize Tax Liabili...
November 11, 2021 CPE, EA Download
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This course will discuss strategies for businesses and individuals to minimize tax when separating business and personal goodwill. Our panel of income tax experts will review the traits of each and notable cases, including Martin Ice Cream Co. v. Commissioner. Read More

Health Savings Accounts: Qualified Plans, Taxpayers, and Expenses; Reporting Distributions...
November 11, 2021 CPE, EA Download
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This course will explore the advantages of health savings accounts (HSAs), including plan and participant requirements, contributions and limits, and using an HSA to supplement retirement plans. Our panel of HSA experts will explain the overlooked opportunities these plans provide. Read More

Calculating Trust Accounting Income Under Uniform Principal and Income Act
November 10, 2021 CPE, EA CPE On-Demand, Download
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This course 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 and... Read More

Form 5471 Schedule J, Accumulated Earnings of Controlled Foreign Corporations: Line-by-Lin...
Deep Dive Into Additional Categories, Classifications, and Sections of Complex Schedule J
November 9, 2021 CPE, EA CPE On-Demand, Download
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This course 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 i... Read More

IRS High-Wealth Examinations: IRS Wealth Squad, Targeted Issues, Preparation, IDRs, Appeal...
November 4, 2021 CPE, EA CPE On-Demand, Download
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This course will review the IRS' latest campaign targeting upper-income taxpayers associated with flow-through entities and private foundations. Our audit experts will discuss the state of the current initiative and explain how to handle the IRS examination itself. Read More

Retailer Sales Tax Challenges and Compliance: Navigating State Nexus Rules, Market Facilit...
November 4, 2021 CPE Download
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This course will provide tax professionals a detailed briefing on the latest state developments and tax trends affecting retailers. The panel will discuss the transformation of state nexus rules, market facilitator laws, reporting, and exemptions. The panel will also offer compliance approaches and... Read More

Implementing ASC 842 New Lease Accounting Standards
Determining Right-of-Use Assets, Financial Reporting Requirements, IFRS 16 Distinctions, N...
November 3, 2021 CPE CPE On-Demand, Download
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This course will analyze the Financial Accounting Standards Board's (FASB) new lease methods and rules in ASC 842. Our panel of accounting and auditing experts will assist accountants and auditors in defining what constitutes a lease, classifying leases, and determining proper financial statement re... Read More

Form 1042-S: Withholding on Foreign Person's U.S. Income
Form Revisions, Avoiding Filing Errors, Credit Disallowances, and Audit Penalties
November 2, 2021 CPE, EA CPE On-Demand, Download
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This course 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 incorporate recent form revisions. The webinar will also review common mistakes and offer ways to reduce IRS scrutiny and mit... Read More

Relief for Late S Corporation Elections: Revenue Procedure 2013-30, Reasonable Cause, and...
November 2, 2021 CPE, EA CPE On-Demand, Download
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This course will explain the steps outlined in Revenue Procedure 2013-30 to facilitate granting S corporation status to businesses requesting late election relief. Our panel of S corporation experts will explain how to file a late S election, eligibility for filing a late election, and LLCs electing... Read More

Powers of Appointment in Trusts and Estates: Tax Consequences and Benefits of General and...
October 27, 2021 CPE, EA Download
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This course will discuss using general and limited powers of appointment to incorporate adaptability in an estate plan. Our panel of trust and estate experts will discuss utilizing these powers to circumvent future unanticipated issues and the tax consequences of these choices. Read More

Business vs. Nonbusiness Income: When to Allocate and When to Apportion
UDITPA Standards, Transactional and Functional Tests for Income Characterization
October 27, 2021 CPE CPE On-Demand, Download
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This course will provide SALT tax advisers with a thorough and practical guide to distinguishing between business and nonbusiness income for purposes of determining multistate allocation vs. apportionment. The panel will discuss distinctions between business income which must be apportioned and allo... Read More

Maximizing Qualified Retirement Contributions for Business Owners: Defined Contribution an...
October 26, 2021 CPE, EA Download
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This course will discuss retirement plan options for owners of limited liability companies, partnerships, C corporations, S corporations, sole proprietors, and other businesses. Our panel of qualified plan experts will reveal strategies to substantially increase owner contributions, minimize staff c... Read More

U.S. Taxation of VISA Holders: H1-B, F-1/J-1, B-1/B-2, TN, Green Card, and Others
October 26, 2021 CPE, EA CPE On-Demand, Download
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This course will address U.S. nonresident taxation by visa type. Our authoritative panel of immigration and taxation experts will identify common visa categories and explain when a visa holder is subject to U.S. taxation of income, what treaty and other benefits may be available to mitigate taxation... Read More

Basis Calculations for Partnerships and LLCs
Book-Ups, Step-Ups, At-Risk Amounts, Allocating Liabilities, and Tax-Basis Capital Reporti...
October 21, 2021 CPE, EA CPE On-Demand, Download
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This course will provide tax preparers and professionals advising partnerships and LLCs with a solid foundation for calculating and maintaining partners' basis accounts. The panel will discuss book-ups, step-ups, at-risk rules, the corresponding debt allocations of recourse and nonrecourse debt, and... Read More

Form 990 Schedule A: Protecting Public Charity Status, IRC 509 Public Support Test Calcula...
October 21, 2021 CPE, EA CPE On-Demand, Download
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This course will provide nonprofit advisers with a comprehensive guide to reporting the public support tests of IRC Section 509(a) on Schedule A of the Form 990 Exempt Organization Information Return. Read More

Tax Issues Facing Homeowners' Associations: Forms 1120-H, 1120, 1120-C, and 990
October 21, 2021 CPE, EA CPE On-Demand, Download
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This course will provide welcomed tax advice for practitioners, board members, and owners participating in or advising homeowners' associations (HOAs). The panelist will help advisers understand the three filing considerations HOAs should consider annually, historical precedents relative to HOAs, an... Read More

Form 3520: Reporting Foreign Trust Activities on U.S. Beneficiaries' Income Tax Returns
Identifying Filing Obligations, Completing the Form, DNI Planning After MID Disallowance,...
October 18, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide a practical guide to U.S. tax reporting obligations of U.S. beneficiaries of Foreign Trusts and non-grantor trusts, including filing Form 3520. The panel will explain the circumstances, events and transactions that trigger the requirement to file Form 3520. The panel will pr... Read More

Tax Reporting Mechanics of Trust Decanting: Tackling Compliance Issues Absent IRS Guidance
Continuation vs. New Trust, Gain Recognition Scenarios, Elections, and Filing Requirements
October 18, 2021 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course 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 decanting results in a non-reporting event and offer useful tools for determining when decanting causes eithe... Read More

Delinquent Taxpayers: Offers in Compromise and Installment Agreements, Obtaining the Best...
October 7, 2021 CPE, EA Download
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This course will explain the payment alternatives offered by the IRS that are available to taxpayers to help resolve IRS debt. Our panel of debt resolution experts will cover applying for installment agreements and offers in compromise (OICs) and discuss which taxpayers are the best candidates to es... Read More

IRC Section 734 Adjustments: Distributions of Partnership Property
An Advanced Case Study of Calculations and Considerations
October 5, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course 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... Read More

Form W8-BEN-E: Claiming Treaty Benefits, Withholding Rates, and Chapter 4 Status
October 5, 2021 CPE, EA CPE On-Demand, Download
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will discuss the required preparation of Form W-8BEN-E, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting, by certain foreign entities transacting business with U.S. taxpayers and the related withholding requirements. Our panel of internati... Read More

New State Digital Tax Rules: Multistate Sales Tax Issues, Best Practices
Identifying Sales Tax Exposure, Sourcing, Apportionment, Determining Tax Liability, Report...
October 5, 2021 CPE Download
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide sales and use tax advisers and compliance professionals with a thorough and practical guide to overcoming state digital tax laws, collections, and reporting challenges. The panel will discuss recent state tax rules on digital goods and services, advertising and the influence... Read More

Section 529 Plans: Front-Loaded Contributions, Beneficiary Changes, Form 1099-Q and Plan S...
September 29, 2021 CPE, EA Download
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This course will review the many decisions surrounding Section 529 plans from plan selection and qualifying beneficiaries through making qualified disbursements and reporting Form 1099-Q disbursements on the applicable taxpayer's tax return. Our authoritative panel will discuss beneficiary changes,... Read More

Pre-Immigration Income Tax Strategies and Nuances for First Year Tax Filing
September 28, 2021 CPE, EA Download
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This course will explain tax strategies, caveats, and considerations for nonresidents to reside in the U.S. or become U.S citizens. Our panel of foreign tax experts will discuss specific strategies, including basis step-up options, drop-off trusts, income acceleration, manipulating tax rates, and ot... Read More

Economic Presence Nexus for State and Local Taxes: Emerging Trends in Gross Receipts, Inco...
Meeting the Challenges of Developing State Standards After Wayfair
September 23, 2021 CPE CPE On-Demand, Download
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This course will provide business tax advisers with thorough and up-to-date guidance on various states' responses to Wayfair. The panel will discuss the far-reaching impact Wayfair has on sales tax and income tax and other state business taxes. Read More

Tax Considerations of NQDC Plans: Meeting 409(A) Requirements, Remitting FICA, Vested With...
September 23, 2021 CPE, EA Download
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This course will discuss the complexities of non-qualified deferred compensation (NQDC) plans, including the timing and reporting of tax obligations for the employer and employee, meeting the requirements of IRC Section 409(A), and avoiding plan disqualification. Read More

Members as Employees of LLCs: Using Tiered LLCs, Separate S Corporations, and Leasing Comp...
September 22, 2021 CPE, EA CPE On-Demand, Download
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This course will discuss specific scenarios where LLC owners can be treated as employees for tax purposes. Our panel of flow-through taxation veterans will discuss structuring alternatives that permit members of an LLC to qualify for employee treatment, including the use of employee leasing arrangem... Read More

Mastering Form 990 Schedule G: Reporting Fundraising and Gaming Activities for Nonprofits,...
September 21, 2021 CPE, EA Download
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This course 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 report... Read More

Foreign Branches, QBUs, and Disregarded Entities: Foreign Tax Credits, Anti-Hybrid Rules,...
September 21, 2021 CPE, EA CPE On-Demand, Download
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This course will explain foreign branches' tax considerations, including what constitutes a foreign branch and its U.S. reporting obligations, calculating foreign branch income and the related foreign tax credit, and the recent 267A anti-hybrid regulations. Read More

FATCA Reporting: Filing Form 8938 for Taxpayers With Foreign Assets, Integrating Latest IR...
September 15, 2021 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a practical guide to the Foreign Account Tax Compliance Act (FATCA) reporting for taxpayers holding foreign assets. The panel will define reportable specified foreign assets, discuss valuation issues, and offer thorough instruction on completing Form 8938,... Read More

Revoking a Section 754 Election: New Form 15254, Tips for Avoiding Denial, Sufficient Reas...
September 9, 2021 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain how and when to revoke a Section 754 election. Our panel of partnership experts will discuss the steps required to request a revocation, including completing new Form 15254 and how to increase the probability that a request is granted. Read More

Gift and Estate Planning for a Noncitizen Spouse: QDOTs and Preparing Form 706-QDT
September 2, 2021 CPE, EA Download
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This course will discuss tax consequences and planning for a noncitizen spouse. Our panel of trust and estate experts will explain how to take advantage of the unlimited marital deduction using a qualified domestic trust (QDOT) and prepare the corresponding Form 706-QDT. Read More

SALT Due Diligence for Business Sales and Purchases: Determining Economic Nexus and Unfore...
September 1, 2021 CPE CPE On-Demand, Download
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This course will discuss performing due diligence for state and local tax obligations for business purchases and sales. Our panel of income tax veterans will explain determining filing obligations in specific states, identifying unusual or unexpected state taxes, and how to protect both parties from... Read More

Tax Complexities in the Sale of Partnership and LLC Interests
Navigating Character and Holding Period of Gain/Loss, Basis, Varying Interest Rule, Instal...
August 31, 2021 CPE, EA CPE On-Demand, Download
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This course will provide accounting and tax professionals with a review of tax considerations involved with purchasing and selling a partnership or LLC interest. The panel will address the allocation of income gains and losses and discuss tax implications on both the buy and sell sides. Read More

Composite Return Issues for Pass-Through Entities and Nonresidents: Filing, Withholding, R...
August 26, 2021 CPE CPE On-Demand, Download
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This course will provide SALT professionals and pass-through owners who have multistate filing obligations with an in-depth review of preparing composite returns. Filing composite returns is a significant and necessary piece of SALT. However, the burden of withholding and remitting nonresident taxes... Read More

New IRS Office of Promoter Investigations: Avoiding and Preparing for Examinations
Conservation Easements, Micro-Captive Insurance, and Other Abusive Schemes
August 26, 2021 CPE, EA Download
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This course will discuss the IRS' newly created Office of Promoter Investigation established to combat abusive tax avoidance transactions. Our panel of tax litigators will prepare tax professionals and taxpayers for these audits and offer steps that taxpayers can take to mitigate chances of selectio... Read More

Tax Issues in Real Estate Partnerships: Dealer vs. Investor Status, 163(j) Interest Limita...
August 25, 2021 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a detailed and practical guide to navigating the planning and reporting complexities and opportunities for real estate partnerships. Our panel of real estate experts will analyze the factors that determine dealer status along with recent cases to enable rea... Read More

Exercising Disclaimers in Estate Plans: Meeting Section 2518 Requirements
Avoiding Nonqualified Disclaimers and Disclaiming Inherited IRAs After SECURE
August 25, 2021 CPE, EA Download
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This course will explain why disclaimers are powerful, tax-saving estate planning tools considering the constant flux of estate planning rules. The panelist will discuss how disclaimers are used to incorporate flexibility in post-mortem planning for beneficiaries. Read More

Section 965 Payment Acceleration Events: Avoiding Triggers, Curable Events
August 24, 2021 CPE, EA Download
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This course will point out specific actions that accelerate the deferred payment of tax on repatriated earnings under IRC Section 965. Our veteran panel of foreign tax experts will discuss which actions are curable, how to cure these, and identify ways to avoid activities triggering the acceleration... Read More

Minimizing Capital Gains on Residence Sales: Sec 121 Ownership and Use Tests, Partial Excl...
August 19, 2021 CPE, EA Download
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This course will discuss ways to avoid and minimize capital gains tax on the sale of a residence. Our income tax expert will discuss partial exclusions, use and ownership tests, renting before and after living in a primary residence, and calculating and reporting the Section 121 exclusion. Read More

New European Union VAT Rules: One-Stop-Shop Reporting, E-Commerce, New Reporting Threshold...
August 17, 2021 CPE, EA Download
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This course will address the new European Value Added Tax (VAT) rules effective July 1, 2021, and the registration and compliance obligations for U.S. companies conducting business in the European Union (EU). Our panel will explain how U.S. businesses selling goods, digital products, events, and oth... Read More

Form 926 Reporting Transfers to Foreign Corporations: Avoiding Harsh Penalties
Ensuring Consistency Between FATCA, FBAR, Form 5471 and Other Foreign Asset Forms
August 17, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers and compliance professionals with a comprehensive guide to reporting transfers of property to foreign corporations, as well as review the technical analysis of the types of transactions that require such reporting. The panel will identify the types of transactio... Read More

Income Tax Consequences of Funding a Bequest: Specific, Pecuniary, and Residuary Distribut...
August 11, 2021 CPE, EA CPE On-Demand, Download
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This course will explain the taxation of distributed assets and whether the distribution carries out DNI (distributable net income) to the beneficiary for fiduciaries and estate tax advisers. Our panel of fiduciary tax veterans will analyze specific, formula, and residuary bequests made to individua... Read More

Form 5471 Attribution Rules: New Categories of Filers & Rev Proc 2019-40 Safe Harbors
August 11, 2021 CPE, EA CPE On-Demand, Download
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This course will explain the attribution rules for stock ownership for individuals and entities and the related filing requirements of Form 5471. Our panel of international tax experts will discuss the determination of direct and indirect stock ownership that can result in unexpected filing obligati... Read More

Tax Challenges of Multinational Employment Benefits: RSUs, Stock Options, Deferred Compens...
August 10, 2021 CPE, EA Download
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This course will explain the taxation of multinational benefits for residents and nonresidents, including RSUs, stock options, retirement plans, and deferred compensation. Our panel will explain the tax considerations of these perks to lessen the overall tax burden for taxpayers subject to taxation... Read More

IRC 751 Hot Assets: Calculating and Reporting Ordinary Income on Disposition of Partnershi...
August 10, 2021 CPE, EA CPE On-Demand, Download
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This course will provide accounting and tax professionals with a deep dive into the tax treatment of Section 751 hot assets when a partner disposes of his or her partnership interest. The panel will discuss identifying, calculating, and reporting ordinary income from hot assets in the sale of a part... Read More

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 5, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course 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 c... Read More

SaaS Sales and Use Tax: Reconciling Varying State Rules to Avoid Unforeseen Tax Traps
August 5, 2021 CPE Download
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This course will provide tax professionals with a deep dive into current developments and trends in state sales and use tax post- Wayfair and recent state tax law changes on Software as a Service (SaaS). The panel will discuss the impact on multistate companies dealing with remote digital software p... Read More

Mastering Multistate Taxation of S Corporations: State Variances in Recognition of S Elect...
July 27, 2021 CPE, EA CPE On-Demand, Download
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This course will provide tax preparers and advisers with detailed guidance on the most pervasive issues facing multistate taxation of S corporations. The panel will detail those states that vary from automatic acceptance of the federal S-election, review the composite return requirements, and discus... Read More

Preparing Form 1041: Post Mortem Tax Saving Strategies
July 22, 2021 CPE, EA CPE On-Demand, Download
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This course will outline strategies that should be considered by estate and trust practitioners when preparing Form 1041. Our panel of estate tax veterans will identify ways to reduce tax for taxable and non-taxable estates and their heirs. Read More

Tax Strategies for Advising Retirees: Social Security Planning, Roth Conversions, QCDs, SE...
July 22, 2021 CPE, EA CPE On-Demand, Download
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This course will guide tax advisers through tax-saving strategies for taxpayers approaching retirement age or who have already retired. Our panel of experts will identify opportunities to minimize tax and maximize assets and address recent and impending legislation affecting these taxpayers. Read More

Mandatory Unitary Combined Reporting: Navigating Conflicting and Evolving State Rules
Latest Guidance on Regulatory and Enforcement Developments
July 15, 2021 CPE Download
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This course will review the latest developments in combined reporting for state corporate income tax purposes for tax professionals and advisers. The panel will offer approaches to streamline compliance and address the challenges of sometimes contradictory and competing regulations requiring mandato... Read More

Maximizing the Office in Home Deduction: Eligibility, Actual vs. Simplified Method, Recapt...
July 15, 2021 CPE, EA Download
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This course will provide a comprehensive overview of the office in the home deduction. Our panel of individual income tax veterans will discuss the methods available, including deducting actual expenses and the simplified method, unusual office in home scenarios, and recent challenges to this valuab... Read More

State Income Tax Treatment of Nonresident Trusts: Compliance Challenges and Planning Oppor...
Determining Residency, Allocating Income Between Trust and Beneficiary, Apportionment Ques...
July 14, 2021 CPE CPE On-Demand, Download
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This course will provide tax professionals and advisers with a practical guide into various states' rules governing nonresident trusts' income tax treatment with multistate income or beneficiary connections. The panel will address state taxation of trusts in light of the Supreme Court's grant of cer... Read More

PPP Forgiveness and ERC Update: Forms 3508, 3508EZ, and 3508S; Eligible Costs, Required Do...
July 13, 2021 CPE, EA Download
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This course will cover the latest developments in the PPP loan forgiveness application process for tax advisers and others assisting businesses through the application process complexities. Read More

Calculating and Reporting Foreign E&P: Categorizing PTEP, Form 5471 Schedules H, P & R, Fo...
July 13, 2021 CPE, EA CPE On-Demand, Download
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This course will discuss the complications surrounding the determination of foreign earnings and profits (E&P) for controlled foreign corporations (CFCs). Our panel of foreign tax experts will discuss the complexities of the related calculations, including categorizing income, handling retroactive a... Read More

Foreign Subsidiaries of Multinational Businesses: GILTI, Hybrid Entities, Form 5492, and R...
July 8, 2021 CPE, EA Download
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This course will explore the tax difficulties faced by multinational companies with foreign subsidiaries. The panelist of veteran foreign tax professionals will discuss the compliance challenges these businesses face, including recent transfer pricing cases, Section 894(c) payments made by hybrid en... Read More

S Corporations Owning Multiple Entities: Mastering Tax Reporting and Planning Opportunitie...
Reconciling Intracompany Transfers, Utilizing S Corp Parent-Sub Structures, Allocating Inc...
July 8, 2021 CPE, EA Download
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This course 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 w... Read More

Indirect Cost Rates for Nonprofit Organizations: Reimbursement of Facilities and Administr...
July 7, 2021 CPE Download
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This course will identify the guidance within 2 CFR Part 200 and provide strategies and best practices to achieve the organization's costing goals. The panel will provide practical, hands-on context to help you increase your direct and indirect cost recovery and manage your indirect costs rate. The... Read More

REITs: Meeting Qualification Rules, Taxable REIT Subsidiaries, and Exit Strategies
July 7, 2021 CPE, EA Download
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This course will cover real estate investment trust (REIT) structures, qualification rules, tax reporting requirements, and best practices for REIT investors and tax professionals working with these entities. Read More

Sales Tax Treatment of Direct Mail and Online Communications Under New State Tax Rules
July 7, 2021 CPE Download
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This course will provide guidance to tax professionals with an in-depth analysis of the sales tax treatment of direct mail promotions, outsourced customer billings, and electronic communications after new state tax law changes. The panel will discuss the unexpected sales and use tax consequences fac... Read More

Foreign Asset Information Reporting Requirements: Filing Thresholds, Reconciling Forms, En...
Fundamentals of Offshore Ownership Disclosures: FATCA, FBAR, Business Holdings on Forms 54...
June 30, 2021 CPE, EA CPE On-Demand, Download
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This course 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 individual... Read More

Distributable Net Income: Mastering Difficult DNI Calculations for Estates and Complex Tru...
Case Study on DNI Computations and Tax Planning Opportunities
June 29, 2021 CPE, EA Download
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This course 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 interes... Read More

Casualty Losses and Form 4684: Federal Disaster Relief, Section 1033 Involuntary Conversio...
Deducting California Wildfire Losses, COVID-19 Disaster Relief, Ponzi Scheme Losses
June 29, 2021 CPE, EA Download
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This course 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 conversions... Read More

Reverse SALT Audits: Examining Tax Reform Positions, Sales Sourcing, Combined Reporting Me...
June 29, 2021 CPE Download
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This course will provide SALT practitioners with the steps to analyze prior state income, sales and use, and franchise tax returns for potential refunds. Our panel of state and local tax experts will discuss identifying opportunities for tax savings generated by recent tax acts, reviewing sales sour... Read More

Determining Basis for Partners and Shareholders: AAA vs. Capital Accounts, Debt-Financed L...
June 28, 2021 CPE, EA CPE On-Demand, Download
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This course will explain basis calculations for S corporations and partnerships. Our panel of tax professionals will compare and contrast debt-financed losses, AAA (accumulated adjustment account) and capital accounts, and basis restoration. The panel will provide examples of these complex calculati... Read More

IRS Audits of Expatriates: Section 965 Transition Tax, Exit Tax, Non-Filers, and the Exami...
June 24, 2021 CPE, EA CPE On-Demand, Download
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This course will discuss IRS examinations of taxpayers living abroad. Our expert panel will guide tax practitioners through the examination process and explain best practices to withstand the on-going scrutiny of these taxpayers' returns. Read More

Multistate Tax Treatment of Multi-Tier Partnerships: Navigating State Rules For Nonresiden...
Determining Treatment of Lower-Tier Apportionment Factors, Meeting Withholding and Composi...
June 23, 2021 CPE CPE On-Demand, Download
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This course 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... Read More

Partnership Exchanges: Section 1031, Drop and Swaps, Swap and Drops, Mixing Bowl, and Othe...
June 22, 2021 CPE, EA Download
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This course will explain methods available to swap assets held in partnerships, including methods that combine eligibility for Section 1031 treatment. Our panel of partnership tax experts will explain drop and swap, swap and drop, and mixing bowl strategies available to partners that allow for an ex... Read More

IRA Beneficiary Strategies: Trusts and Charities, SECURE Act Changes, Avoiding Common Erro...
June 21, 2021 CPE, EA Download
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This course will explain how beneficiary designations impact income and transfer taxes. Our panel of IRA experts will cover the caveats and considerations of beneficiary designations, including how to advise clients in specific scenarios to minimize overall taxation properly. Read More

QBI Forms 8995 and 8995A: Interpreting Evolving Guidance on SSTBs and the 20 Percent Deduc...
June 17, 2021 CPE, EA Download
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This course will provide needed guidance for tax advisers and professionals to calculate the qualified business income (QBI) deduction and complete Forms 8995 and 8995A for 2020. The panel will discuss the completion of the new forms, including the latest developments with QBI and specified service... Read More

Preparing Forms 8992 and 8993 for GILTI and FDII: Recent Updates, Tested Income, QBAI, and...
June 17, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will guide international tax professionals through preparing and calculating amounts for reporting on Forms 8992 and 8993 for GILTI (Global Intangible Low-Taxed Income) and FDII (Foreign Derived Intangible Income). Our veteran foreign practitioners will discuss the concepts behind the nu... Read More

Evaluating Trust Documents for Tax Consequences: Trust Types, Distribution and Termination...
June 16, 2021 CPE, EA CPE On-Demand, Download
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This course will explain common provisions found in trust documents that have meaningful tax consequences. Our panel of trust veterans will identify clauses found in trust documents that affect distributions, termination, and taxation of trusts and trust beneficiaries. Read More

U.S. Partnerships With Foreign Partners: Navigating Withholding, Informational Reporting,...
Determining ECI, FDAP, FIRPTA Income Classifications, Treaty Benefits, Basis Adjustments a...
June 15, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course 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 and reporting requirements with respect to non-U.S. partners. Read More

UBTI and UBIT for Exempt Organizations: Mastering Form 990-T, Siloing Unrelated Activities...
June 15, 2021 CPE, EA Download
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This course will give nonprofit tax professionals and advisers a good look at the rules governing unrelated business income tax. The webinar will focus on guidelines for determining whether income is unrelated business taxable income (UBTI), how separate business lines are determined under the regul... Read More

Correcting Foreign Information Reporting Noncompliance: Voluntary Disclosure Programs
Navigating Penalty Abatement for Failure to File Forms 5471, 5472, FATCA, and FBAR
June 14, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course 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 professi... Read More

Preparing Forms 5500, 5500-SF, and 5500-EZ: Annual Return/Report of Employee Benefit Plan
June 10, 2021 CPE, EA Download
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This course will explain what plans are required to file Forms 5500, 5500-SF, and 5500-EZ, how to prepare these required information returns and related schedules, and the most recent changes to these forms. Read More

Nexus and Apportionment Issues: State and Local Taxes, State Law Exceptions, Market-Based...
June 10, 2021 CPE, EA CPE On-Demand, Download
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This course will guide tax professionals on evolving state tax nexus and apportionment issues for multistate companies with remote workforce, including new complexities caused by guidance issued as a response to COVID-19 pandemic. The panel will provide insight into multiple compliance issues such a... Read More

Tax Considerations of Repatriation: Previously Taxed E&P, Non-PTEP, Return of Capital, Mul...
June 8, 2021 CPE, EA Download
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This course will cover repatriation issues for multinational taxpayers. Our panel of foreign tax experts will examine distributions of E&P from PTEP, non-PTEP, and the return of basis and explain the tax considerations and benefits available for each distribution type. Read More

Qualified Small Business Stock: Maximizing the Section 1202 Exclusion for Startup Investor...
June 8, 2021 CPE, EA CPE On-Demand, Download
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This course will explain how a business and its shareholders meet Section 1202 eligibility requirements for qualified small business stock (QSBS) to eliminate or reduce taxation of capital gains. Our panel of tax experts will discuss the corporate requirements, shareholder requirements, and the subs... Read More

Family Office Investment in U.S. Real Estate: Focus on Inbound Investment by Non-U.S. Inve...
Blocker Corporations, REITs, BEAT, FIRPTA Withholding Rules and Exemptions
June 7, 2021 CPE, EA Download
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This course will provide tax advisers with a practical guide to foreign investors' opportunities and challenges in U.S. real estate. The panel will discuss the impact of entity selection, FIRPTA withholding requirements, and blocker corporations. The webinar will also focus on the planning opportuni... Read More

Clergy Taxation: Housing Allowances, W-2 Reporting, Retirement, Gifts, and Social Security
June 7, 2021 CPE, EA Download
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This course 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. Read More

U.S.-European Union Dual Taxation Issues: Residency Determinations, Treaty Benefits, Digit...
June 3, 2021 CPE, EA Download
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This course will cover income tax treaties with several European countries in detail. It will examine the specifics and nuances of U.S. income tax treaties with France, Germany, Portugal, Spain, and other European countries to minimize taxes and secure benefits offered for taxpayers with dual filing... Read More

State Transfer Pricing Audits: Forced Combinations, Add-Backs, IRC Section 482, and Recent...
June 2, 2021 CPE Download
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This course will discuss the rise in state challenges of transfer pricing arrangements. Our panel of SALT veterans will cover choosing, documenting, and defending intercompany pricing agreements for multistate businesses. Read More

High-Income Non-Filers: Handling IRS Examinations, Voluntary Disclosure Program, Criminal...
June 2, 2021 CPE, EA Download
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This course will discuss the IRS' recent campaign to bring high-income non-filers into compliance. Our panel of income tax experts will cover bringing these taxpayers into compliance, minimizing penalties and consequences of noncompliance, and handling the complexities of these IRS examinations. Read More

Capital Accounts: 704(b) vs. GAAP vs. Tax Basis, Comparing and Contrasting Annual Allocati...
Meeting New Tax-Basis Capital Reporting Requirements
June 1, 2021 CPE, EA CPE On-Demand, Download
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This course 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 t... Read More

Form 8865: Reporting Foreign Partnership Interests
Determining Taxpayer Categories Based on Control or Ownership, Calculating Allocable Share...
June 1, 2021 CPE, EA Download
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This course 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, com... Read More

Preparing Form 1120-F for Foreign Corporations: 2020 Revisions, ECI, Protective Claims, an...
May 27, 2021 CPE, EA CPE On-Demand, Download
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This course will provide a practical explanation of completing form 1120-F, U.S. Income Tax Return of a Foreign Corporation. Our foreign tax reporting experts will explain how to properly prepare this onerous form, including who is required to file, filing protective claims, and illustrative example... Read More

Form 8275 Disclosure Statements and Form 8886 Reportable Transactions: Divulging Transacti...
May 27, 2021 CPE, EA Download
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This course will explain when tax practitioners must or should file disclosure statements with a tax return. Our filing experts will provide examples of reportable transactions requiring disclosure and tax positions warranting disclosure statements for positions taken that could be considered contra... Read More

Canadian GST/HST Issues for U.S. Sellers: Goods and Services Tax and Harmonized Sales Tax...
Identifying Canadian Sales Tax Traps for U.S. Businesses
May 25, 2021 CPE, EA Download
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This course will highlight many areas where U.S. businesses make costly Canadian sales tax mistakes when selling goods and/or services into Canada. The panel will provide useful information to help corporate tax advisers avoid the most common costly mistakes. Read More

Agreed Upon Procedures: New SSAE No. 19 Implementation
Engaging vs. Responsible Parties, Representation Letter, General Use Report, and Independe...
May 24, 2021 CPE Download
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This course 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 p... Read More

Sales Tax Considerations for Nonprofits: Navigating Applicable State Tax Law, Reporting Is...
May 4, 2021 CPE Download
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This course will provide corporate tax professionals and advisers guidance on state sales tax requirements and compliance issues for nonprofits. The panel will discuss state application and enforcement of sales taxes on products sold by nonprofits, securing sales tax exemptions, and handling audits,... Read More

Discretionary Trust Distributions: Minimizing Income Tax, Analyzing the Trust Document, Me...
April 28, 2021 CPE, EA Download
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This course will assist trust advisers in determining when discretionary distributions can and should be made. Our panel of trust and estate veterans will discuss analyzing the trust document, determining income tax consequences, and the trustee's considerations before making discretionary distribut... Read More

Strategic Planning for Schedule C: Paycheck Protection Forgiveness, QBI, SE Health Insuran...
April 26, 2021 CPE, EA Download
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This course will explore the tax issues of self-employed taxpayers. Our panel of small business experts will explain topics relative to self-employed taxpayers, including qualifying for PPP loan forgiveness, deducting office in the home, maximizing retirement plan contributions, and deducting self-e... Read More

Navigating the Effectively Connected Income Tax Regime: Avoiding Devastating Impact on Tax...
Implementing Compliant Tax Strategies to Avoid or Mitigate Punitive Taxation
April 20, 2021 CPE, EA Download
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This course will provide corporate tax professionals and advisers to multinational corporations (MNCs) and other multinational businesses with a detailed, practical, and thorough guide to mitigating the risk of high tax levels on effectively connected income (ECI). The panel will provide practical g... Read More

Sales and Use Tax Implications of Business Acquisitions: Stock vs. Asset Sales, Successor...
Nexus Implications of Acquiring Certain Entities, Drop Down of Assets Followed by Stock Sa...
April 8, 2021 CPE Download
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This course will guide tax professionals with an in-depth analysis of the sales and use tax issues in acquiring certain businesses. The panel will discuss the unexpected sales and use tax consequences, nexus implications, issues stemming from the drop-down of assets followed by a stock sale, success... Read More

Market-Based Sourcing and Multistate Apportionment of Revenue from Services and Intangible...
March 24, 2021 CPE Download
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This course will provide tax executives and managers with a practical guide to handling challenging state income tax apportionment involving sales of services and intangible personal property. The panel will detail various states' methods of apportioning revenues from services and intangibles, discu... Read More

Employee Benefit Plan Voluntary Correction Programs: Fixing Costly Errors and Preserving T...
Leveraging Available IRS and DOL Programs to Proactively Address Plan Mistakes and Minimiz...
March 23, 2021 CPE Download
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This course 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 t... Read More

State Sales Tax on Drop Shipments: Navigating Various States' Rules on Registrations and E...
March 4, 2021 CPE Download
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This course will prepare corporate tax specialists to handle the full range of potential sales and use tax issues involved in drop shipments, whether as vendors, shippers, or customers. The panelist will provide an integrated approach to compliance, documentation, and tax planning in this evolving a... Read More

Built-in-Gains Provisions in C-to-S Corp Conversions: Avoiding Double Taxation Through BIG...
Pre-Conversion Valuations and Calculations, Identifying Losses to Offset BIG, Using C Corp...
March 2, 2021 CPE, EA Download
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This course 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 tax... Read More

Recent Developments: Sourcing Rules for Personal Property and Dispositions of Partnership...
March 2, 2021 CPE, EA Download
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This course will clarify the recently released final regulations for the sale of personal property and inventory and explain the application of Section 864(c)(8), added by the 2017 Tax Act, to the sale of partnership interests. Sourcing determinations made under these guidelines are far-reaching and... Read More

The Interplay of PL 86-272 and Economic Nexus
Navigating Conflicting State Nexus Regulations, Reconciling the Two for Taxpayer Benefit
February 25, 2021 CPE Download
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This course will explain nexus as outlined in PL 86-272, the sometimes conflicting nexus regulations established by individual states, and how to reconcile the two for the benefit of the taxpayer. Read More

Basis Issues for Trusts and Estates: Form 8971, Removing Assets From Trusts, Upstream Gift...
February 24, 2021 CPE, EA Download
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This course will discuss common basis issues encountered by trust and estate advisers, including planning for volatile markets and the flux of estate taxation rules. Our veteran estate advisers will explain how to structure adaptable trusts, remove appreciated assets from trusts, determine and subst... Read More

Tax Considerations for Foreign Rental Property: Holding Structures, Reporting Rental Incom...
February 23, 2021 CPE, EA CPE On-Demand, Download
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This course will discuss the considerations and caveats of U.S. residents owning foreign rental property. Our seasoned panel of international tax experts will explore U.S. and foreign holding structures, residential and nonresidential rentals, and properly reporting rental income and expenses with a... Read More

Sales Taxes for Food Takeout and Third-Party Delivery Services: Key Issues for Registratio...
February 23, 2021 CPE, EA Download
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This course will provide tax professionals guidance on sales tax issues for food takeout and third-party delivery services. The panel will discuss sales tax collection laws and their application to restaurants who use third-party delivery service providers such as GrubHub, Uber Eats, and DoorDash. T... Read More

Taxation of Foreign Source Income: GILTI HTE Regulations, Subpart F, Sec. 245A DRD, Sale o...
February 18, 2021 CPE, EA CPE On-Demand, Download
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This course will provide tax professionals with guidance on final and proposed regulations governing foreign source income taxation. The panel will present an in-depth analysis of changes in the application of Subpart F as a result of the TCJA, global intangible low-taxed income (GILTI), the territo... Read More

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
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This course 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 b... Read More

State Sales Tax in E-Commerce: Navigating Electronic Taxability and the Economic Nexus Rul...
Determining When and Where Your Services and Products Trigger Sales Tax Liability
February 11, 2021 CPE Download
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This course will provide guidance to corporate tax professionals, counsel and advisors for navigating the various and evolving standards of state taxability of digital products and services to determine what component of a company's offering is taxable, and in which jurisdiction(s). Read More

Section 475(f) Mark-to-Market Elections: Meeting Trader Tax Status, Calculating Gains and...
February 11, 2021 CPE, EA Download
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This course will explain the benefits and caveats of making a Section 475(f) mark-to-market (MTM) election for practitioners working with traders. Our investment expert will discuss trader tax status (TTS), making and revoking the election, and why now might be the right time for these elections. Read More

Performing Multistate Nexus Reviews: Assessing Sales, Income, and Other Tax Exposure
February 3, 2021 CPE CPE On-Demand, Download
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This course will outline the steps to assess business filing obligations in other states. Our experts will explain the process of determining whether an entity has a reporting and payment obligation for income, sales, and other taxes outside its home state. Read More

Foreign Investment in U.S. Real Estate: Reporting and Avoiding Withholding, Holding Struct...
February 3, 2021 CPE, EA CPE On-Demand, Download
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This course will explain the complexities of taxation and withholding on foreign investment in U.S. real property. Our panel of multinational tax veterans will focus on strategies to minimize taxation of these properties--whether held individually or through an entity--for tax practitioners working... Read More

IRC Section 645 Elections: Filing a Combined Qualified Revocable Trust and Estate Income T...
February 3, 2021 CPE, EA CPE On-Demand, Download
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This course will explain how making the election under IRC Section 645 can significantly reduce the tax filing burden for practitioners and lower beneficiaries tax obligations. Read More

Tax Aspects of Gifting a Home: Basis, Part-Sale Part-Gift Transfers, Installment Notes, an...
February 2, 2021 CPE, EA CPE On-Demand, Download
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This course 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... Read More

Tolling Tax Statutes of Limitations: Collections, Refund Claims, IRS Audits, and the Right...
January 28, 2021 CPE, EA Download
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This course will explain the critical tax statutes of limitations relative to filing income tax returns, filing refund claims, and IRS debt collections. There are many times practitioners welcome the tolling of a statute. Our experts will explain what does and does not extend these statutes and basi... Read More

IRS Forms W-8BEN and W-9 Compliance: New Information Requirements and ECI Rules
Withholding Agents' Certification and Withholding Duties in Foreign and U.S. Business Tran...
January 21, 2021 CPE, EA Download
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This course will provide corporate tax advisers with a detailed and practical guide to Form W-8BEN. The panel will describe the most recent changes to Form W-8BEN. The webinar will offer useful tips to complete the form, including the treaty position references and issuing Form W-8 from the payor's... Read More

Avoiding Hobby Loss Classification: Meeting the Nine Factor Test, the 183(d) Safe Harbor,...
January 21, 2021 CPE, EA Download
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This course will discuss positioning businesses to satisfy the nine-factor criteria under Reg Sec 1.183-2(b) to avoid classification as a hobby. Our panel will discuss how the courts have historically interpreted and weighed these factors so tax professionals can identify potential hobby loss exposu... Read More

Nonresident Rental Income: Net Elections, Form 1040NR, Form 5472, Passive Losses, and Curr...
January 19, 2021 CPE, EA Download
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This course will cover the tax rules for nonresidents aliens (NRAs) owning rental property in the U.S. Our foreign tax expert will explain making the net election, Form 1040NR and other U.S. foreign reporting requirements, the current IRS initiative targeting these properties, and the limited relief... Read More

Independent Contractor Federal and State Tax Issues: CA AB5, Dynamex, IRS 20-Factor Tests,...
January 14, 2021 CPE Download
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This course will explain federal and state criteria for determining workers' classification as either employees or independent contractors. Our panel of tax experts will discuss California AB5, the Dynamex decision, and the ABC test used by most states, as well as the IRS's 20-factor test for determ... Read More

COVID Hardship Distribution Relief: Three-Year Delayed Taxation, Repayments, Plan Loans, a...
January 14, 2021 CPE, EA Download
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This course will explain the latest guidance on Section 2022 COVID relief for qualified retirement plans, including individual retirement accounts (IRAs), for tax professionals working with businesses and individuals participating in these plans. Our retirement expert will cover delaying taxation of... Read More

Identifying and Repairing Form 709 Gift Tax and GST Return Reporting Errors
Filing Corrective Returns, Reporting Prior Years' Unreported Gifts, Fixing GST Allocations...
January 13, 2021 CPE, EA Download
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This course 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 GS... Read More

Roth IRAs: Conversions, Mega Back-Door, Tax Calculations and Recent Legislation
January 6, 2021 CPE, EA Download
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This course will discuss Roth IRAs and Roth conversions for tax advisers working with clients eligible to make IRA contributions, conversions, and withdrawals. We will discuss determining taxpayers who benefit most from conversions, calculating the tax on a Roth conversion, and--most importantly--ho... Read More

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
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This course 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 liquida... Read More

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
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This course 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 as... Read More

Sales Tax for Construction and Real Property Transactions: Tax Treatment of Contracts, Lab...
December 17, 2020 CPE CPE On-Demand, Download
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This course will provide tax professionals and advisers an in-depth analysis of state sales tax treatment of construction and real property transactions. The panel will discuss the taxation of construction labor and building materials permanently "attached" to real property, state law distinctions o... Read More

Using Offshore Entities: Pros and Cons, Entity Selection, Treaty Benefits, GILTI vs. Subpa...
GILTI High Tax Exception Regs, Section 250 Deduction, Section 962 Election of Corporate Ta...
December 16, 2020 CPE, EA Download
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This course will provide tax managers and advisers with a roadmap for considering establishing a business in a foreign country with a low or no tax regime. Our panel of international tax experts will explain the latest regulations surrounding GILTI and the opportunities available to mitigate GILTI t... Read More

Federal and State Tax Residency Rules: Latest IRS Examination Guidance and Navigating Stat...
Residency and Allocation Issues, Tax Planning Techniques, Nonresident Audits
December 16, 2020 CPE, EA Download
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This course will guide tax professionals and advisers on the latest IRS examination guidance and state tax law issues regarding taxpayer residency. The panel will discuss federal and state tax residency rules, residency and allocation matters, U.S. income tax treaties, available tax planning techniq... Read More

R&D Credit: Expanded Statistical Sampling for Small Businesses and Safe Harbor for LB&I Ta...
Determining QRA and QREs, Increasing R&D Expenditures, Documentation and Nexus, Calculatio...
December 10, 2020 CPE, EA Download
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This course will guide tax professionals and advisers on claiming the IRC Section 41 Research and Development (R&D) Income Tax Credit for small businesses and large business and international taxpayers. The panel will discuss statistical sampling for multiple tax years for small companies, the safe... Read More

Sales Tax Issues for Rental and Lease Transactions: Tangible vs. Intangible, Sourcing, Tax...
State Tax Rules, Accurately Reporting Sales Tax, Maintaining Compliance for Certain Assets
December 8, 2020 CPE Download
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This course will provide tax professionals and advisers an in-depth analysis of state sales tax treatment of lease, purchase, and finance transactions for certain assets. The panel will discuss the taxation of tangible versus intangible property, sourcing rules for leases, available tax elections, e... Read More

New Proposed Regs for Small Business Accounting Methods: Gross Receipts Test, Inventory, L...
December 8, 2020 CPE, EA Download
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This course will cover the proposed regulations issued in July 2020, addressing the simplified tax accounting rules for taxpayers having gross revenues under $26 million (indexed annually for inflation). The panel will discuss adopting the simplified methods related to the use of the cash method, th... Read More

Deducting Trust and Estate Charitable Donations: Trust Provisions and Wills, Recent Court...
December 8, 2020 CPE, EA CPE On-Demand, Download
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This course will discuss the hurdles to deduct charitable contributions on estate and trust returns. Our panel of trust and estate experts will detail the considerations surrounding these deductions, including examining the relative provisions in the trust documents and wills, contributing appreciat... Read More

U.S.-Australian Dual Taxation Issues: Superannuation Funds and the U.S.-Australia Income a...
December 3, 2020 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers filing returns for clients taxed in both Australia and the U.S. with an explanation of reporting requirements and tax obligations in both countries. The panel will discuss treaty provisions, relief from dual taxation, residency determinations, and how to mitigat... Read More

Forensic Accounting Services: AICPA Standards, Engagement Considerations, Analyzing Data,...
November 24, 2020 CPE Download
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This course will explain the ins and outs of providing litigation consulting and forensic accounting services, including structuring the engagement, collecting and analyzing data, and testifying as an expert witness. Our panel will cover all aspects of these comprehensive engagements, including avoi... Read More

State Taxation on the Sale of Pass-Through Entity Interests
Sourcing Issues, Tiered Entities, Apportionment vs. Allocation, Residents vs. Nonresidents...
November 18, 2020 CPE CPE On-Demand, Download
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This course will explain the issues practitioners encounter when reporting and taxing the sale of an interest held in a pass-through entity (PTE). Our panel of SALT veterans will discuss how types of owners, residency, and various state approaches (or lack thereof) impact these calculations, includi... Read More

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
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This course 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 calculati... Read More

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
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This course 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 entities... Read More

IC-DISC Strategies: Mastering the Complex Operational Challenges
Anticipating IRS Audit Risks, Calculating Commissions, and Tackling Computational Intricac...
November 10, 2020 CPE, EA Download
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This course will prepare accounting professionals and tax advisers to fully leverage the tax benefits of IC-DISC formation. The panel will review and explain the key strategic steps for day-to-day aspects of running an IC-DISC, including calculating commissions, spotting IRS audit risks, and tacklin... Read More

Canadian Sales Tax on U.S. Sellers: GST/HST and PST Rules, Nexus Equivalent, Exceptions, C...
November 10, 2020 CPE, EA Download
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This course will provide tax professionals and advisers with guidance on the challenges of Canadian sales tax as applied to U.S.-based sellers. The panel will discuss Canada's Goods & Services Tax/Harmonized Sales Tax (GST/HST), Quebec Sales Tax (QST) and provincial sales tax (PST), applicable rules... Read More

Choosing a Retirement Plan for the Self-Employed: Solo 401(k)s, SECURE Act, Roth Conversio...
November 10, 2020 CPE, EA Download
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This course will delve into the differences between retirement plans, who is eligible to establish each plan, how plans can be combined to maximize savings, the SECURE Act, and the recent CARES Act changes impacting retirement plan withdrawals. Our panel of retirement experts will provide a thorough... Read More

Final FDII and Section 250 Regulations: Substantiation Standards, Digital Sales, and Retro...
Mechanics of Calculating the Deduction: Determining FDII, DII, DEI, FDDEI, and QBAI
November 5, 2020 CPE, EA Download
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This course will discuss the final Section 250 regulations issued July 2020, including pointing out the many modifications made to the proposed regulations. Our panel of international tax experts will explain the mechanics of the calculations and provide hands-on examples of how the deduction is cal... Read More

Sampling Strategies in Financial Statement Audits: Methodologies, Data Analytics, and Off-...
November 5, 2020 CPE, EA Download
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This course will prepare audit specialists to select appropriate sampling techniques for financial statement audits and discuss the move from traditional sampling to data analytics. The panel will explain the rationale for and technical terms of generally accepted standards for sampling methodologie... Read More

Family Partnerships and LLCs: Valuation Discounts, IRS Challenges, and IRC Section 2036
November 4, 2020 CPE, EA Download
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This course will provide tax advisers who work with high net worth individuals a comprehensive look at family limited partnerships and family limited liability companies. The speakers will discuss the current landscape involving valuation discounts for estate and gift tax purposes and detail the spe... Read More

Recent IRS Guidance for Qualified Improvement Property: IRC Sec. 168(k) Bonus Depreciation...
November 4, 2020 CPE, EA Download
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This course will provide tax professionals and businesses guidance on navigating recent IRS rules for qualified improvement property (QIP). The panel will discuss critical challenges for taxpayers in light of Rev. Proc. 2020-25, options and implications of certain IRC Sec. 168(k) elections, filing F... Read More

Construction Tax and Reporting Issues: Contract Modifications, Accounting Methods, and PPP...
October 28, 2020 CPE, EA Download
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This course will prepare tax professionals and advisers working with large and small construction contractors. The panel will explain book and tax accounting methods for contractors considering the proposed regulations released July 2020, strategies for reporting expenses paid with PPP loan proceeds... Read More

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
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This course 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... Read More

Calculating S Corp Accumulated Adjustment Accounts: Mastering the Section 1368 Ordering Ru...
Minimizing Tax on Distributions, Navigating the Interplay Between Shareholder Basis and Co...
October 27, 2020 CPE, EA Download
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This course 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 wil... Read More

Avoiding Form 990-PF Errors: Identifying Self-Dealing, Monitoring Minimum Distribution Req...
October 22, 2020 CPE, EA Download
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This course will assist practitioners and foundation managers with tricky reporting issues encountered when preparing Form 990-PF, Return of Private Foundation. Completing Form 99-PF is complicated and not necessarily intuitive. The panel will discuss best reporting practices to avoid red flags. The... Read More

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
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This course 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 a... Read More

State Throwback and Throwout Rules: "Nowhere" Income, PL 86-272, Tangible and Intangible S...
October 21, 2020 CPE, EA Download
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This course will explain the throwback and throwout rules with practical examples of how these calculations are made. Our panel of state and local tax professionals will discuss nexus, apportionment allocations, and how SALT planning should incorporate these rules for businesses with sales transacti... Read More

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
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This course 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(a... Read More

Private Foundation Audit Response: The Current IRS Initiative, Form 4720, Disqualified Per...
October 7, 2020 CPE, EA Download
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This course will cover the latest IRS campaign targeting private foundations for 990-PF return preparers and advisers to foundations. Our panel of foundation experts will explain how to prepare form 990-PF to avoid selection and offer advice for handling the IRS examination of these charitable organ... Read More

Expanded State Tax Duties for Businesses: Sales and Income Tax, Navigating New State Compl...
Wayfair Impact on Income Taxes; Economic Nexus Exemptions; Retroactive Tax Collection on O...
October 7, 2020 CPE Download
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This course will provide tax professionals and advisers an in-depth analysis and guidance for navigating the continued expansion of state tax duties and compliance for businesses. The panel will discuss the post- Wayfair landscape updates and how states have opened new and broader tax pipelines. The... Read More

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
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This course 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 t... Read More

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 program is included with the Strafford CPE Pass. Click for more information.
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This course 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 fr... Read More

State Taxation of Foreign Income: Section 163(j), GILTI, Section 250 Deduction, Repatriati...
October 1, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will discuss the multitude of differences in state requirements for reporting foreign income. Our panel of experts in foreign income tax matters will explain the latest developments in state taxation of GILTI income, the corresponding Section 250 deduction, and Section 965 repatriation p... Read More

Negotiating State Tax Settlements: Voluntary Disclosure, Amnesty Agreements, and Audit Str...
September 23, 2020 CPE Download
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This course will explain the methods available for resolving past multistate tax liability for businesses and advisers to taxpayers selling products or services in several states. Our panel of state and local tax veterans will cover voluntary disclosure programs, amnesty arrangements, and negotiatin... Read More

Estate Planning for Closely Held Businesses: Transfers to Trusts, Private Placement Life I...
September 17, 2020 CPE, EA Download
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This course will discuss the strategies for and advantages of transferring closely held business interests during the current economic climate for advisers and tax practitioners working with these entities and owners. Read More

Reverse Audits for Corporate Taxpayers: Best Practices for Identifying Sales Tax Refunds
September 8, 2020 CPE, EA Download
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This course will offer corporate tax and financial professionals best practices for managing sales and use tax recovery projects. The panel will discuss how to identify potential tax overpayments and how to work through the recovery process with internal stakeholders, external consultants, and/or st... Read More

State Taxation of Estates: Mitigating and Avoiding State Estate and Inheritance Taxes
September 2, 2020 CPE Download
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This course will detail the caveats and considerations of state estate and inheritance taxes payable in many states. Our panel of estate planning experts will outline specific strategies to lower these taxes, including steps to change a taxpayer's domicile. Read More

Not-for-Profit Organizations Fraud Prevention and Detection: Common Scenarios and Red Flag...
September 1, 2020 CPE Download
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This course will provide nonprofit advisers and individuals involved with NPOs practical guidelines to identify and prevent common fraudulent schemes perpetrated against these organizations. Read More

Sales and Use Tax for Cloud Computing, Software, Apps, and Other Digital Products and Serv...
Overcoming Vendor and Customer Compliance Challenges Due to Inconsistent Multistate Tax La...
August 27, 2020 CPE Download
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This course will provide tax professionals with a detailed and practical guide to the latest state developments and trends impacting multistate companies dealing with digital products and services (cloud computing) as either seller or buyer. The panel will offer compliance approaches for adjusting t... Read More

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
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This course 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 a... Read More

Loss Limitations Analysis: Basis, At-Risk, Passive, and NOLs
August 26, 2020 CPE, EA CPE On-Demand, Download
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This course 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. Read More

Statement of Functional Expenses for Nonprofits: Categorizing and Reporting Expenses Under...
August 20, 2020 CPE Download
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This course will provide nonprofit finance professionals and their advisers with a review of current trends related to statements of functional expenses (SFEs) and best practices for creating an accurate account of functional expenses. Read More

International Tax Issues for Athletes and Entertainers: Residency, Tax Treaty Provisions,...
August 20, 2020 CPE, EA Download
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This course will discuss ways to mitigate the tax burden for foreign athletes and entertainers. Our international taxation experts will discuss residency requirements along with structuring opportunities, tax treaty benefits, and withholding considerations for U.S. resident and nonresident performer... Read More

Subpart F vs. GILTI: Strategies for U.S. Companies, Foreign Tax Credit Rules, New GILTI Hi...
Planning Subpart F Inclusion to Use Excess Foreign Tax Credit Carryovers
August 18, 2020 CPE, EA Download
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This course will provide corporate tax decisionmakers and advisers with a practical overview of Subpart F tax treatment of controlled foreign corporations (CFCs). The panel will detail the intersection of Subpart F with GILTI and the foreign tax credit regulations, and describe strategies in which i... Read More

Section 267A New Final Anti-Hybrid Regulations
Hybrid Deduction Accounts, Foreign Hybrid Mismatch Rules, and Notional Interest Deductions
August 13, 2020 CPE, EA Download
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This course 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. Read More

Managing Complex Audits and Negotiating State and Local Tax Settlements
State Tax Compliance Traps, State Enforcement Actions, Audit and Settlement Procedures, Do...
August 13, 2020 CPE, EA Download
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This course will provide tax professionals and corporate finance executives with useful strategies and best practices for managing audits and negotiating state and local tax settlements. The panel will guide advisers on critical sales tax and other state tax compliance issues and current methodologi... Read More

Reporting UBTI From Investments in Partnerships and S Corporations
Footnotes and Separate Disclosures, UDFI Exemptions
August 12, 2020 CPE, EA Download
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This course 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-throug... Read More

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
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This course 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-savin... Read More

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 program is included with the Strafford CPE Pass. Click for more information.
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This course 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. Read More

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
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This course 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... Read More

Partnership Benefits in the CARES Act: Amending for QIP, Applying 163(j) Relief, Calculati...
Implementing Revenue Procedures 2020-22 and 2020-23
August 3, 2020 CPE, EA Download
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This course will discuss maximizing the benefits of the CARES Act and other recent relief for partnerships and their underlying partners. Our panel of experts will review handling the QIP life correction, the increase in the 163(j) limitation, calculating loan forgiveness, and other matters. They wi... Read More

ASC 830 Foreign Currency Reporting: Remeasurement, Translation, and Consolidated Financial...
July 30, 2020 CPE Download
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This course will explain remeasuring accounting records into an entity's functional currency, translating financial statements into the reporting currency, and consolidating financial statements for entities engaged in operations transacted in foreign currencies. Our panel of ASC 830 experts will ex... Read More

State Taxation of Digital Goods and Services: Cloud Computing, Cryptocurrency, Gaming, Vir...
July 29, 2020 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will cover situations actually and potentially creating state income tax nexus for digital revenue received by businesses. Our SALT panel will discuss how specific states determine nexus for digital goods and products, which states have rules concerning the determination, and how to best... Read More

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 program is included with the Strafford CPE Pass. Click for more information.
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This course 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... Read More

Tax Consequences of Stock Options: ISOs, NSOs, ESPPs, and RSUs
July 27, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

This course 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 compan... Read More

Sampling Strategies in Sales Tax Audits: Selecting an Appropriate Methodology and Negotiat...
July 23, 2020 CPE Download
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This course will prepare state tax professionals to establish audit samples for a state sales or use tax audit by reviewing proven sampling strategies used by corporate tax departments in audits across diverse industries. Read More

Crummey Trusts: Irrevocable Life Insurance Trusts, Beneficiary Powers, and Notification Re...
July 23, 2020 CPE, EA Download
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This course will explore the benefits of Crummey trusts, Crummey powers, notification requirements, and possibly the best use of these powers--the irrevocable life insurance trust (ILIT). Read More

Capital Account Challenges for Partnerships: Tackling Calculations, Complex Operating Agre...
July 22, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

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

Section 704, Targeted Allocations and the Distribution Waterfall: Overcoming Challenges Ab...
Understanding the Economic Effect Test and How to Allocate Income or Loss Using Targeted A...
July 16, 2020 CPE, EA Download
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This course will provide tax professionals with a review of the critical concepts of targeted allocations and the role they play in making valid allocations to partners by partnerships and certain LLCs under Sect. 704(b). Read More

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
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This course 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 desc... Read More

New Proposed UBTI Regulations: Identifying Separate Trades or Businesses, Siloing NOLs, Re...
July 9, 2020 CPE, EA Download
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This course will provide nonprofit advisers and exempt organization personnel with a critical analysis of proposed unrelated business taxable income (UBTI) silo regulations issued Apr. 23, 2020. These regulations offer guidance in identifying separate lines of trade or businesses for purposes of cal... Read More

Sourcing U.S. and Foreign Income: Dividends, Service Income, Property Sales, Rents, and In...
July 8, 2020 CPE, EA Download
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This course will provide a comprehensive review of how income is sourced to the U.S. and other countries. Our authoritative panel will provide insights to help mitigate multi-country taxation and avoid improper classifications of income. They will explain the benefits available in particular income... Read More

Tax Issues in Multinational M&A: Choice of Entity, Section 338(g) Election, GILTI vs. Subp...
July 1, 2020 CPE, EA Download
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This course will outline the caveats international tax professionals need to be aware of when working with buyers and sellers of multinational entities. Our panel of experts will explain the latest tax considerations of business combinations for multinational companies after the recent tax act. Read More

IRC 451(b) and Revenue Recognition: Proposed Regulations, Changes in Accounting Method, Sp...
June 30, 2020 CPE, EA Download
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This course will assist tax practitioners in complying with Section 451(b) and its required inclusion of income, not later than for financial accounting purposes, in tax returns for businesses. Our panel will explain the proposed regulations, applicable financial statements, special accounting metho... Read More

Self-Employed Taxpayers: CARES Act and FFCRA Relief
Calculating PPP Loan Forgiveness, NOL Carrybacks, Family Leave Credits
June 30, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course 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 taxpayer... Read More

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 program is included with the Strafford CPE Pass. Click for more information.
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This course 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, describe... Read More

Converting From S Corp to C Corp: Recent Proposed 1371(f) Regulations, Favorable Treatment...
June 24, 2020 CPE, EA Download
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This course will provide tax advisers and compliance professionals with a thorough exploration of the potential tax benefits and hazards of revoking S elections and converting entities to C corporations. The panel will offer tools and strategies to maximize the tax and operational advantages of maki... Read More

Financial Statement Impact of COVID-19: Subsequent Events, Risk and Uncertainties, and Goi...
June 24, 2020 CPE Download
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This course will address financial reporting considerations in light of the recent pandemic. The panel will detail financial statement, disclosure, and reporting matters, including loss contingencies, going-concern and subsequent event disclosures, collectibility of assets, and other areas that acco... Read More

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
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This course 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. Read More

Mexico's VAT for U.S. Companies: Meeting Compliance Obligations and New Taxation of Digita...
Obtaining Credits and Refunds, Determining VAT Withholding
June 23, 2020 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will position U.S. corporate tax professionals to more effectively comply with VAT reporting, withholding, and remittance requirements in Mexico when their companies either purchase goods there, sell to Mexican residents, or provide digital or other services in the country. Read More

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
This program is included with the Strafford CPE Pass. Click for more information.
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In this course, 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-s... Read More

State Tax Strategies for Athletes and Entertainers: Residency and SALT Deduction Limitatio...
June 18, 2020 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will discuss how performers are taxed in varying states, mitigating the impact of state taxes, and the impact of tax reform on athletes and entertainers. Most individuals live and work in the same state and file a federal and a single state return. Professional athletes and entertainers... Read More

U.S. Social Security Totalization Agreements
Avoiding Double Taxation, Maximizing Government Retirement Benefits, and Documenting Exemp...
June 18, 2020 CPE, EA Download
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This course 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 al... Read More

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 program is included with the Strafford CPE Pass. Click for more information.
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This course 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. Read More

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
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This course 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. Read More

CARES Act Benefits for Nonprofit Organizations: Payroll Protection Program, EIDL Loans, Pa...
June 10, 2020 CPE, EA Download
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This course will explain the impact of some of the rules enacted as part of the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) on nonprofit organizations (NPOs). Our panel will discuss the Paycheck Protection Program (PPP) and Economic Injury Disaster Loans (EIDLs), employee rete... Read More

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 program is included with the Strafford CPE Pass. Click for more information.
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This course 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. Read More

Tax Issues of Global Workforce Compensation: Equity Awards, Deferred Comp, and Compliance
June 4, 2020 CPE Download
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This course will point out the issues of multinational employee compensation that tax professionals working with global businesses need to understand. The panel will discuss the caveats of sending workers to other countries, how to avoid or lower payroll and other taxes imposed in other countries, a... Read More

IRC Section 67(g) and Form 1041 Trust Deduction Rules: Fiduciary Fees, State and Local Tax...
June 4, 2020 CPE, EA CPE On-Demand, Download
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This course 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 tax reform makes to fiduciary deductions, detail the impact of income items taxab... Read More

Accounting for Nonprofits: Contributions and Exchange Transactions Under ASU 2018-08 and A...
June 3, 2020 CPE Download
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This course will provide nonprofit advisers with a review of the material terms of accounting standards and guidance on accounting for contributions and exchange transactions. The panel will also provide insights and perspectives into facing practical challenges that are not addressed explicitly in... Read More

New IRS Rules for S Corporations: Activity and Basis Reporting, NRAs, QBI, and IRS Basis A...
June 3, 2020 CPE, EA CPE On-Demand, Download
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This course will address the latest Subchapter S corporation tax issues. Our panel will discuss the requirements to include basis schedules in individual income tax returns, separate activity reporting in Form 1120-S, nonresident aliens and ESBTs, and preparing for the current IRS initiative focusin... Read More

COVID-19 Relief and State Tax: NOL Adjustments, 163(j), Payroll and Sales Tax, State-Speci...
June 2, 2020 CPE Download
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This course will address state responses to COVID-19 and discuss the potential state tax implications of the federal tax changes in the recently enacted Coronavirus Aid, Relief, and Economic Security (CARES) Act. In addition to state income tax, our SALT experts will outline state-specific assistanc... Read More

Foreign Taxpayers and the CARES Act: NOL Carrybacks, PPP Loans, Permanent Establishment, F...
June 2, 2020 CPE, EA Download
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This course will address the benefits available for foreign taxpayers under the CARES Act and the caveats of implementing this relief. Our international tax experts will explain the unique considerations of applying this relief to foreign individual and business taxpayers. Read More

Maintaining Partner Capital Account Balances: Preparing Workpapers, Documenting Allocation...
May 27, 2020 CPE, EA CPE On-Demand, Download
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This course will provide tax preparers and compliance professionals serving partnerships and LLCs with a solid and practical foundation for maintaining partners' capital account balances, including account set up and workpaper preparation. The panel will offer a practical discussion of tax allocatio... Read More

IRS Audits: Responding to IDRs, Independent Office of Appeals, Extending the Statute, and...
May 26, 2020 CPE, EA Download
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This course will provide tax advisers with insights on handling IRS audits from inception to resolution, including responding to IDRs (information document requests), extending the statute, working with newly titled Independent Office of Appeals, and litigating unresolved issues. The panel will revi... Read More

Estate Planning Strategies During and After a Market Correction: The COVID-19 Edition
May 26, 2020 CPE, EA Download
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This course will review certain estate and gift planning strategies that all advisers should be discussing with their clients to take advantage of the current market decline and low interest rates. Read More

Tax Considerations of the CARES Act: QIP Correction, PPP and EIDL Loans, NOL Carrybacks an...
May 26, 2020 CPE, EA Download
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This course will review the latest developments and clarifications of the relief packages so that practitioners can better serve clients suffering from economic losses as a result of the pandemic. The program will benefit tax advisers wading through the massive relief offered to taxpayers to mitigat... Read More

Nonresident Tax Issues: Effectively Connected Income, Structures for Holding U.S. Assets,...
May 21, 2020 CPE, EA Download
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This course will provide tax practitioners working with U.S. nonresident aliens (NRAs) practical steps to minimize U.S. taxes for these U.S. taxpayers. The panelists will cover the rules for federal income, estate, and gift taxation of nonresidents and provide concrete advice on mitigating these tax... Read More

State Taxation of Cannabis: Interplay With Federal Taxation, Recent Cases and State Initia...
Mitigating Sales, Growers, and Excise Taxes
May 20, 2020 CPE Download
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This course will address the state taxes imposed by states that have legalized/decriminalized cannabis and the interplay between federal and state tax treatment of businesses in the flourishing cannabis industry. Our panel will review current developments and explain the taxing regimes in individual... Read More

Partner Profits Interests: IRS Safe Harbor, Migrating From Employee to Partner, Ensuring C...
May 20, 2020 CPE, EA Download
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This course will discuss the effects of granting, vesting, and selling profits interests in partnerships along with the benefits and burdens of awarding these equity rights. Our panelists will explain the details of these transfers for partnership advisers, members, and professionals employing or co... Read More

Clergy Taxation: Housing Allowances, W-2 Reporting, Deason Rule, Gifts, and Social Securit...
May 19, 2020 CPE, EA CPE On-Demand, Download
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This course 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. Read More

Accounting for Income Taxes ASC 740: Tax Provisions, Uncertain Tax Positions, Valuation Al...
May 19, 2020 CPE Download
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This course will analyze the components of accounting for income taxes, including determining current versus deferred provisions, reporting uncertain tax positions, financial statement presentation, recently released ASU 2019-12, and the effects of COVID-19 relief on these components. Read More

Complex IRS Penalty Abatement Procedures for Failure-to-File, Failure-to-Pay, and Accuracy...
Mastering Procedural and Practical Ways to Obtain Penalty Abatement; Mitigating Harsh IRS...
May 14, 2020 CPE, EA Download
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This course will provide tax professionals with a comprehensive and practical guide to navigating the procedural and efficient ways to obtain a penalty abatement. The panel will cover domestic and foreign information abatement requests and will offer useful tools for compiling and submitting the app... Read More

Community Property: Estate and Income Tax Issues
Preserving Community Property Status Until Death, Filing Separate Returns, IRS Challenges
May 14, 2020 CPE, EA Download
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This course 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 incom... Read More

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 program is included with the Strafford CPE Pass. Click for more information.
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This course 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 forei... Read More

Cybersecurity, the IRS, and Data Security Plans: Meeting FTC Requirements and IRS Guidelin...
May 12, 2020 CPE, EA Download
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This course will provide tax preparers and advisers with the knowledge needed to protect sensitive client data and their computer systems and comply with the new IRS data security requirements. Read More

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
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This course 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 cli... Read More

State Taxation of Pass-Through Entities: Recent Nexus Developments, SALT CAP Pass-Through...
May 6, 2020 CPE Download
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This course will provide SALT professionals and advisers to flow-through entities with a detailed and practical guide to the critical state tax issues and trends impacting members and shareholders in multistate flow-through entities. The panel will discuss determining the character of pass-through i... Read More

U.S.-Canadian Tax Issues: Nexus, Treaty Benefits, Treaty-Based Returns, Regulations 102 an...
May 6, 2020 CPE Download
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This course will discuss key issues regarding income tax and sales tax compliance obligations for entities doing business in Canada. The panel will outline issues that companies face when doing business in Canada, including a review of the Canadian system of taxation, reporting obligations that may... Read More

Real Estate 199A Aggregation and 469 Grouping Rules: Notice 2019-38, Real Estate and Safe...
May 5, 2020 CPE, EA Download
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This course will discuss strategies for real estate professionals, agents, and investors after tax reform. The release of final Section 199A regulations provided guidelines for the 20% QBI deduction and Notice 2019-38 provided a safe harbor that qualifies rental real estate to be treated as a trade... Read More

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
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This course 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 asse... Read More

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
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This course 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 practical... Read More

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 program is included with the Strafford CPE Pass. Click for more information.
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This course 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. Read More

Economic Nexus Rules and New Tax Challenges for Multistate Businesses
Sales Taxation Post-Wayfair for Remote Sellers of Goods and Services; Key Tax Planning Con...
April 28, 2020 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will guide tax professionals and advisers on the state tax issues facing remote sellers of taxable goods and services since the U.S. Supreme Court's decision in South Dakota v. Wayfair. The panel features attorneys who represented Wayfair in the case who will discuss the ramifications of... Read More

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
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This course 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 impl... Read More

Sales Tax Exemptions and Resale Certificates: Compliance Issues, State-by-State Requiremen...
April 7, 2020 CPE, EA Download
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This course will provide tax professionals and advisers an in-depth analysis of the requirements and compliance issues of state sales tax exemptions and resale certificates. The panel will discuss the criteria for securing sales tax exemptions and resale certificates, recent state regulations hamper... Read More

State Corporate Income Apportionment: Key Fundamentals and Legislative Trends
Understanding State Approaches to Factor Weighting, Service Revenue, Key Apportionment Con...
March 26, 2020 CPE Download
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This course will provide SALT practitioners working with multistate companies a review of key apportionment concepts, relevant court decisions, and new state laws and proposals. Read More

Employee Stock Options: Tackling Complex Tax, Accounting, and Valuation Challenges
Navigating IRC Section 409A, FASB Requirements, and the AICPA's Practice Guide to the Valu...
March 25, 2020 CPE Download
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This course 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 o... Read More

Form 5471 for Interests in Foreign Entities: CFC Reporting Relief, Determining Ownership S...
March 5, 2020 CPE, EA Download
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This course will provide tax advisers with a practical guide to completing Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations. The panel will review the significant changes made to Form 5471 in light of the 2017 tax overhaul legislation and recent changes made... Read More

Audit Sampling Strategies for Nonprofits: Uniform Guidance Compliance, Reporting and Commu...
March 4, 2020 CPE Download
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This course will explain sampling procedures for audits conducted under the uniform guidance. Our panel will review the necessary sampling concepts and steps when performing single audits. Read More

Trusts and Estates Foreign Asset Reporting: FATCA, FBAR, Forms 3520, 5471, and 8865
March 4, 2020 CPE, EA Download
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This course 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. Read More

Responding to Common IRS Notices: 90-Day Letters, First-Time Penalty Abatement, and Reason...
March 3, 2020 CPE, EA Download
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This course will explain the many types of notices issued by the IRS, including how to appropriately respond to each, how to properly request abatement of penalties charged, and current IRS responses to abatement requests. Read More

Sales and Use Tax Reserves: Financial Accounting Standards Under ASC 450 and IAS 37
Establishing and Maintaining Accruals, Provisions, and Disclosures of Contingent Liabiliti...
February 27, 2020 CPE Download
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This course will provide tax professionals with a review of current best practices for establishing, documenting, and maintaining reserves for uncertain sales and use tax positions of multinational companies using the most current interpretations of financial reporting under US General Accepted Acco... Read More

India-U.S. Tax Issues: FATCA/FBAR Reporting Compliances, NRE/NRO Account Requirements, Tax...
February 27, 2020 CPE, EA Download
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This course will assist tax preparers with the complexities of filing U.S. Form 1040, U.S. Individual Income Tax Return, for taxpayers who are also filing Form ITR in India. Our panel of experts will review and explain India's Form ITR, including its categories of income and deductions. They will he... Read More

Partnership Debt Allocations and New IRS Regulations: Minimizing Tax Consequences
Bottom-Dollar Guarantees, Disguised Sales, Recourse and Nonrecourse Debt Allocations
February 26, 2020 CPE, EA Download
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This course will provide tax advisers with a thorough and practical guide to the challenges of allocating recourse and nonrecourse partnership debt, including an analysis of the Treasury regulations issued in October 2019. Read More

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

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
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This course 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,... Read More

Sect. 704(c): Contributions to Partnerships and LLCs
Navigating Unsettled Issues, Complex Rules, and Allocation Method Elections
February 19, 2020 CPE, EA Download
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This course 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. Read More

1031 Exchanges: Identifying Property, Calculating Depreciation, Completing Form 8824, Tax...
February 18, 2020 CPE, EA Download
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This course will provide an overview of Section 1031, like-kind exchanges, so that both new and seasoned tax professionals, can better advise clients participating in these transactions. The panel will provide an overview of the components of LKEs including defining qualifying property, understandin... Read More

New York State and City Tax Issues: Top Tax Issues Impacting Businesses and Business Owner...
Choice of Entity, Nexus, Apportionment, Sales Tax, and Other Considerations
February 17, 2020 CPE Download
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This course will explain the unique aspects of New York State and City taxation when compared to the laws of other jurisdictions. Our expert will guide SALT professionals and business owners through a summary and evaluation of key issues within New York's corporate tax, sales tax, withholding tax, a... Read More

Estate and Gift Tax Risks and Opportunities for Family Owned Entities: Impact of Recent Co...
February 13, 2020 CPE, EA Download
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This course will provide insight to tax professionals in dealing with family-owned entities (usually limited partnerships or LLCs) to avoid tax pitfalls and explain new considerations for organizing (and re-organizing) these entities in light of recent court cases as well as tax reform. Read More

Schedule M-3 Book to Tax Adjustments: Overcoming the Toughest Challenges in Reporting Inco...
February 13, 2020 CPE, EA Download
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This course will guide corporate tax executives and advisers on the complex challenges that arise in the context of book-tax adjustments on Schedule M-3 for partnerships, S corps, and corporate clients. The panel will identify and offer practical solutions for the most complex problems that frequent... Read More

Partnership Terminations: Sale or Abandonment of an Interest, Retirement or Death of Partn...
February 12, 2020 CPE, EA Download
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This course will provide tax return preparers with increased familiarity with the issues involved in transfers of partnership interests, including exchanges, the retirement of a partner, gift, contribution or abandonment of a partnership interest, and the death of a partner. Read More

Subpart F Income Rules and Sections 956, 958, and 1248: Reporting Challenges of Controlled...
February 6, 2020 CPE, EA Download
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This course will provide professionals with a solid foundation on defining a controlled foreign corporation (CFC) and a "U.S. shareholder," under the rules of Subpart F. The panel will prepare corporate tax managers and advisers to master tax reporting challenges by drilling down into different type... Read More

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
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This course 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 disc... Read More

Sales Tax Affiliate and Click-Through Nexus: Mastering Sales Tax Compliance for Multistate...
January 30, 2020 CPE Download
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This course will bring tax professionals up to date on the compliance requirements of key states for click-through ads, online affiliates of companies, and in-state representatives. The panel will discuss key sales tax compliance challenges and recent legislative, regulatory, and judicial changes im... Read More

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
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This course 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 beyon... Read More

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
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This course 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 opportun... Read More

U.S. Tax Reporting of Foreign Retirement Accounts and Other Foreign Trusts
January 23, 2020 CPE, EA Download
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This course 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 appro... Read More

Asset Acquisition Rules for Section 199A: Avoiding QBI Limitations by Increasing UBIA
January 22, 2020 CPE, EA Download
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This course will provide tax advisers to pass-through entities with a deep dive into the challenges and opportunities of the unadjusted basis of qualified property immediately after acquisition (UBIA) limitations to claiming the Section 199A Qualified Business Income (QBI) deduction. The panel will... Read More

Fundamentals of Capital Gains: Identifying Section 1231, 1245 and 1250 Gains, 0% Bracket a...
January 21, 2020 CPE, EA Download
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This course will cover the more challenging areas of capital gains tax for new staff and experienced staff. Our panel will review depreciation recapture, the categories of capital gains, the investment interest election, and other troublesome areas of capital gains taxation with a focus on reducing... Read More

Fundamentals of Corporate Outbound Taxation: Boot Camp
Information Reporting Requirements, Anti-Deferral Rules, Income Sourcing, Discerning Globa...
January 15, 2020 CPE, EA Download
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This course will provide tax advisers and compliance professionals with a sound foundation for identifying the U.S. tax consequences and information reporting requirements of outbound transactions. The webinar will outline the anti-deferral regimes, rules for income sourcing, foreign tax credits, ap... Read More

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
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This course 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 t... Read More

New Cryptocurrency Guidance: Identifying Units, Hardforks, and Airdrops
January 14, 2020 CPE, EA Download
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This course 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. Ou... Read More

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
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This course 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... Read More

Strategic Trusts, IRC Sec. 831b Captives, ESOPs: Saving Income, Estate and GST Tax
January 8, 2020 CPE, EA Download
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This course will explore often overlooked opportunities to implement now to help clients mitigate income and transfer taxes in 2020 and future years. Our speaker will discuss using strategic trusts, IRC Sec. 831b Captives, Employee Stock Ownership Plans (ESOPs), and other tax-saving techniques in li... Read More

IRC 1400Z Qualified Opportunity Zones for Individual Investors: Tax Deferral and Reduction...
Claiming Capital Gains Tax Mitigation, Basis Step-Up on a Qualified Opportunity Fund Inves...
December 19, 2019 CPE, EA Download
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This course 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. W... Read More

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
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This course 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,... Read More

Tax Research Techniques: Internet Sites and Tools, Methodology, Documentation and Communic...
December 17, 2019 CPE, EA Download
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This course will enable new and seasoned tax professionals to perform tax research more efficiently. Our panel of experts will identify reliable and accessible internet tools and sites available to facilitate the preparation of returns and tax research. They will also explain the fundamentals of res... Read More

CFC Worthless Stock Loss Deduction Rules: GILTI and BEAT Limitations to Deductibility of I...
December 17, 2019 CPE, EA Download
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This course will provide corporate tax advisers with a practical guide to claiming deductions of worthless stock in the context of controlled foreign corporations (CFCs) after the 2017 tax reform law. After briefly outlining the prior treatment allowing for a full deduction for worthless stock in a... Read More

Partnership Preferred Returns: Identifying Capital Shifts and Recharacterization Risks
December 12, 2019 CPE, EA Download
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This course will provide partnership advisers and tax professionals with a thorough guide to the allocation and reporting challenges of partnerships with preferred return provisions in their operating agreements. The panel will discuss the tax risks to individual partners with preferred returns, des... Read More

Claiming the Section 41 R&D Credit: Small Business Provisions
Calculation and Substantiation of QRAs and QREs, Using R&D Credits to Offset Payroll Tax a...
December 12, 2019 CPE, EA Download
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This course will provide tax advisers and compliance professionals with a thorough and practical guide to Section 41 Research and Development (R&D) Income Tax Credits. The panel will identify activities treated as qualified research activities (QRAs), offer guidance on documenting and claiming the c... Read More

Nonprofit M&A: Analyzing Tax, Accounting, and Business Aspects of Partnerships With Other...
December 12, 2019 CPE, EA Download
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This course will provide advisers to nonprofits with a review of the business and regulatory benefits and risks of a wide variety of mergers and acquisitions, partnerships, and other business ventures among nonprofits. Read More

Stock Compensation, Deferred Compensation and State Income Taxes
Compliance with Corporate and Employer Filing
December 11, 2019 CPE Download
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This course will discuss the state tax implications of incentive stock options (ISOs), non-qualified stock options, restricted stock units (RSUs), and other forms of stock compensation, including withholding obligations and issues involving mobile employee incentives. Read More

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
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This course 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... Read More

Trusts Holding Partnership Assets: DNI and FAI Calculations, Fiduciary and Reporting
Determining Whether Distributions Count as Income or Principal, Calculating QBI Deduction,...
December 10, 2019 CPE, EA Download
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This course 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, d... Read More

Sales and Use Tax Compliance: Origin-Based vs. Destination-Based Sourcing, Key Issues for...
Recent State Regulations and Enforcement Actions, Multistate Sourcing and Apportionment, H...
December 5, 2019 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax professionals and advisers an in-depth analysis of sales and use tax compliance with a specific focus on origin-based versus destination-based sourcing rules and state regulatory enforcement. The panel will discuss differing state laws and enforcement actions in response... Read More

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
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This course 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) recogniti... Read More

Forming a Tax-Exempt Entity: State and 501(c) Considerations
December 4, 2019 CPE, EA Download
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This course 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,... Read More

Subpart F Expansion After Tax Reform: Increased Tax Liability and Reporting Obligations
New Controlled Foreign Corporation and U.S. Shareholder Definitions, GILTI, Transition Tax
December 3, 2019 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course 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 exa... Read More

Gift Tax Fundamentals: Split Gifts, Skip Persons, Front-Loaded 529 Gifts, SCINs, Crummey P...
December 3, 2019 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain the fundamentals of gift tax for advisers new to Form 709, and provide a review for seasoned professionals wanting to brush up on the specifics of gift transfers. Our panel of experts will explain when gift tax returns should be filed, skip versus non-skip persons, and the p... Read More

Section 965 Foreign Deemed Repatriation Transition Tax: Final Regulations
Identifying Cash Positions, Treatment of Consolidated Entities, Loss Treatments, Correctin...
November 26, 2019 CPE, EA Download
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This course will provide corporate tax advisers with a detailed and practical guide to the repatriation provisions of the Section 965 transition tax in the wake of the most recent IRS final regulatory guidance. The panel will discuss E&P and basis adjustments, foreign tax credit calculations, and sp... Read More

Guaranteed Payments Under IRC 199A Regulations: Year-End Strategies to Maximize QBI Benefi...
Restructuring Section 707 Payments to Partners Through Priority Allocations, Using Lower T...
November 26, 2019 CPE, EA Download
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This course will provide partnership tax advisers with a practical exploration of the impact of the Section 199A qualified business income (QBI) deduction on the tax treatment of guaranteed payments to partners for services. The panel will discuss the default treatment of payments for services to a... Read More

Advising Elderly Clients: Asset Preservation, LTC, Medical Costs, Trusts, and Critical Doc...
November 26, 2019 CPE, EA Download
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This course will explain planning strategies to preserve a senior's accumulated wealth and steps that can be taken to address the challenges of aging. The panel will discuss preparing for long-term care and medical costs and the necessary documents that the elderly should have in place, including he... Read More

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
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This course 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 disq... Read More

Estates, IRAs, RMDs, and Beneficiaries: See-Through Trusts, Inherited IRAs, Roth Conversio...
November 21, 2019 CPE, EA Download
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This course 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, condu... Read More

Filing Final Income Tax Return for Deceased Person: Mastering Allocations, Understanding I...
November 20, 2019 CPE, EA Download
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This course will give tax advisers and professionals detailed guidance on the specific issues arising when filing the final income tax return for a deceased taxpayer. The panel will discuss the role and requirements of a personal representative filing a return under Form 1310 authority, review the m... Read More

Reporting GRATs, GRUTs, ILITs, and IDGTs on Form 709: GST Exemption Allocation Calculation...
November 14, 2019 CPE, EA Download
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This course will provide tax advisers with a thorough and comprehensive guide to the gift and generation skipping tax reporting challenges of allocating GST transfer taxes in circumstances involving the use of GRATs, IDGTs, ILITs, and similar trusts. Our nationally known speaker will discuss how to... Read More

Depreciation Update: New Final and Proposed Bonus Regulations, Changing Bonus Elections, 1...
November 14, 2019 CPE, EA Download
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This course will provide tax practitioners with an overview of recent depreciation changes. The panel will provide an overview of the newly released bonus depreciation final and proposed regulations, explain Revenue Procedure 2019-33 to Make or Revoke Bonus Depreciation Elections, Alternative Deprec... Read More

Top State Corporate Income Tax Cases of 2019: Nexus, Business Income, Combined Reporting,...
November 13, 2019 CPE Download
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This course will provide tax professionals with an instructive review of the top state corporate income tax cases from 2019. Our panel will discuss SALT cases spanning substantive areas including nexus, apportionment, non-business income, the tax base, sales factor sourcing, and unitary combined rep... Read More

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 program is included with the Strafford CPE Pass. Click for more information.
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This course 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... Read More

Family Business Succession: Valuations, Sales, SCINs, and Tax Reform
November 7, 2019 CPE, EA Download
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This course 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, sel... Read More

Controlled Groups and Attribution Rules: Benefit Plans, Brother-Sister Groups, and Tax Ref...
November 7, 2019 CPE, EA Download
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This course will breakdown the application of controlled group and ownership attribution rules using examples, and point out where, under recent tax reform and existing rules, they are applicable. Complex, difficult to wade through, and are not consistent throughout the IRC and regulations. At the s... Read More

PFIC Identification and Reporting: Look-Through Attribution Rules, QEF and Mark-to-Market...
November 6, 2019 CPE, EA Download
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This course 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, focusing specifically on the look-through rules that apply... Read More

Gifting Strategies: Leveraging Your Client’s Gift Tax Exemption Now and Planning for 2026...
November 6, 2019 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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With the federal gift tax exemption at an all-time high of $11.4 million, now is the time to give clients valuable advice about how to leverage their heightened gift tax exemption. This webinar will take a fresh look at gifting strategies that will help clients maximize use of their gift tax exempti... Read More

Savings and Tax Planning for College: 529 and Other Plans, Education Credits, and FAFSA St...
November 6, 2019 CPE, EA Download
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This course will explain financial planning for college, including 529 plans, other savings plans, financial aid strategies, and education credits. The government provides benefits to lessen the burden of college expenses. Knowing how to take advantage of these benefits is imperative for practitione... Read More

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
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This course 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 al... Read More

State and Local Tax Challenges in Mergers, Acquisitions, and Asset Sales
November 5, 2019 CPE Download
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This course will prepare SALT professionals to identify and respond to state issues during due diligence for mergers, acquisitions, and asset sales. The panel will explore specific challenges that arise with sales, corporate income, franchise/net worth, property, and other taxes. Read More

Restricted Assets: Managing Donor Restrictions, Financial Reporting, and Liquidity Disclos...
November 5, 2019 CPE, EA Download
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This course will provide guidance to not-for-profit organizations (NFPs) and advisers to NFPs that have assets with donor and grant imposed restrictions and board designations. The panel will discuss financial statement reporting under ASU 2016-14, liquidity disclosures, and considerations regarding... Read More

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
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This course 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 part... Read More

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
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This course 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, discu... Read More

Correcting Corporate Foreign Tax Noncompliance: Identifying and Repairing Incomplete or In...
Remaining IRS Voluntary Disclosure Initiatives, Challenging Finding of Willful Failure
October 29, 2019 CPE, EA Download
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This course will provide corporate tax advisers with a practical guide to identifying potential foreign information reporting noncompliance, and correcting and disclosing filing deficiencies. The panel will discuss the most common issues in completing international information forms such as the FBAR... Read More

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
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This course 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... Read More

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
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This course 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 20... Read More

Avoiding Gift and Estate Audit Triggers: Anticipating Audit Issues, IDRs, and Appeals
October 24, 2019 CPE, EA Download
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This course will guide advisers filing gift and estate returns in understanding how best to prepare for and handle IRS audits of Forms 706 and 709. Our expert will address issues to expect, when appraisals are necessary, dealing with unreported gifts, and the current state of the IRS initiative in t... Read More

Current California Tax Issues: New Sales Tax Nexus Thresholds, Market-Based Sourcing Rules...
October 24, 2019 CPE Download
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This course will guide SALT professionals through the complexities of California tax compliance, and provide an update on the latest developments in California business taxation, including market-based sourcing, pass-through entities, local taxes imposed by San Francisco and Los Angeles, and the rec... Read More

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
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The course 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 describe... Read More

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
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This course 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 cycl... Read More

Donor Advised Funds and NPOs: Supporting Organizations, Recognizing and Recording Contribu...
October 2, 2019 CPE, EA Download
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This course will guide advisers to nonprofit organizations on interacting with donor-advised funds (DAFs). The panel will discuss the types of sponsoring organizations, how donations are reported and solicited, pledges from DAFs, and the downsides of these funds so that practitioners and advisers ca... Read More

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
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This course 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 propert... Read More

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
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This course 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 to... Read More

Section 959 PTEP Categories and Ordering Rules for Controlled Foreign Corporation Distribu...
Notice 2019-1 New PTEP Groupings, Intersection of Section 959, 904 and 1248, Treatment of...
September 25, 2019 CPE, EA Download
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This course will provide U.S. shareholders of controlled foreign corporations (CFCs) and their tax advisers with an overview of the previously taxed earnings and profits (PTEP) proposed guidance from Notice 2019-01. The panel will discuss the latest IRS guidance on ordering rules, detail the PTEP gr... Read More

Taxes Paid by Tax-Exempt Organizations: Impact of Wayfair, 4960 Excise Tax, Property and U...
September 18, 2019 CPE, EA Download
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This course will update tax practitioners and advisers working with tax-exempt entities on the numerous taxes nonprofit organizations may owe. The webinar will cover Wayfair's effect on sales tax liability, the unexpected reach of the new excise tax on compensation, property tax liability, and unrel... Read More

VAT Fundamentals for U.S. Companies Buying or Selling in the European Union
Ensuring VAT and U.S. Use Tax Compliance on Goods and Services Transactions
September 3, 2019 CPE Download
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This course will give U.S. transactional tax specialists a grounding in the most relevant aspects of European value-added tax (VAT). The panel will discuss recent VAT rules regarding international services, determining the application of such regulations, registration and exemptions, and overcoming... Read More

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
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This course 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 ad... Read More

Compliance Challenges With Fundraising for Tax-Exempt Organizations: State Charitable Soli...
August 28, 2019 CPE, EA Download
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This course will take a fresh look at compliance and reporting issues related to contributions received by tax-exempt organizations (TEOs). The panel will explain the caveats and responsibilities of modern nonprofit fundraising, including federal and state compliance issues associated with charitabl... Read More

Tax Implications of Divorce After Tax Reform: Alimony, Property Divisions, Divorce Modific...
August 22, 2019 CPE, EA Download
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This course will explore planning opportunities for divorcees after tax reform. Most practitioners are aware of the dramatic changes to alimony. This significant change will impact other areas of divorce planning. Our panel of experts will discuss dividing property, separating retirement accounts, a... Read More

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
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This course 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... Read More

IRC 163(j) Interest Deduction Limits for Controlled Foreign Corporations: Planning & Calcu...
ATI Computation, CFC Group Election, Treatment of Tiered CFCs, Addback Rules
August 22, 2019 CPE, EA Download
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This course will provide tax advisers serving clients with controlled foreign corporations (CFCs) with a detailed and practical guide to the new Section 163(j) business interest deduction limitation rules--part of the 2017 tax reform law--as they apply to foreign corporations and their U.S. sharehol... Read More

Managing State NOLs: Tracking Carryovers and Limitations Under Section 381 and Section 382...
August 21, 2019 CPE Download
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This course will address the complexities of calculating and maintaining an entity's state NOLs. A practitioner must determine how to best utilize a state net operating loss (NOL) in each state an entity does business. Our panel of experts will guide practitioners and corporate return preparers thro... Read More

Implementing ASU 2018-08 for Contributions Received and Made
Reciprocal vs. Nonreciprocal, Conditional vs. Unconditional and Required Disclosures
August 21, 2019 CPE Download
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This course 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... Read More

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
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This course 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 to... Read More

Estate Tax Planning for Nonresident Aliens: Establishing Domicile, Gifting, Treaties and M...
August 20, 2019 CPE, EA Download
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This course will address tax planning strategies for nonresident aliens. Although the $11,400,000 unified credit is at an all-time high, the exemption for nonresidents remains at $60,000. This significant difference makes understanding the domicile of a taxpayer a critical determination. Our panel w... Read More

Bank Secrecy Act and Form 8300: Reporting Cash Payments Over $10,000, Identifying Prohibit...
August 20, 2019 CPE, EA Download
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This course will provide accounting and audit advisers with a practical guide to the cash transaction reporting requirements of the Bank Secrecy Act (BSA). The panelist will detail the reporting requirements for individual and series transactions in excess of $10,000 on Form 8300, and discuss strate... Read More

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
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This course 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 inform... Read More

Trust Income Tax Reporting After Tax Reform: FAI and DNI Calculation, Impact of Tax Law Pr...
August 1, 2019 CPE, EA CPE On-Demand, Download
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This course will provide fiduciary tax advisers and compliance professionals with a critical first look at the practical impact of the tax reform law on trust and estate tax reporting. The panel will detail the specific changes the new law makes to fiduciary deductions, outline the way that distribu... Read More

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
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This course 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 QS... Read More

Income Tax Planning for High-Income Individuals: Defined Benefit and Other Plans, Tax Refo...
July 30, 2019 CPE, EA Download
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This course will outline tax planning opportunities for taxpayers in the highest tax bracket. Tax reform brought new planning opportunities for high-income earners along with the new, slightly lower, 37% tax bracket. These strategies along with existing techniques can be implemented to lessen the ta... Read More

Form 1040NR for Foreign Trusts: Income Tax Reporting for Foreign Non-Grantor Trusts
Special DNI Calculations for Foreign Trusts, Tax on Trust Accumulations, Coordinating With...
July 25, 2019 CPE, EA Download
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This course 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 and... Read More

Expatriation Tax Planning for U.S. Retirees: Filing Obligations, Exit Tax, U.S. Pension an...
July 25, 2019 CPE, EA Download
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This course will provide tax advisers with a practical guide to the potential benefits and pitfalls of expatriation retirement planning. The panel will offer strategies for minimizing the impact of expatriation taxes, guidance on the effect of leaving the U.S. on Social Security and qualified plan d... Read More

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
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This course 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,... Read More

Delinquent Taxpayers: Avoiding Passport Revocations, Statutes of Limitations, OICs and Pen...
July 24, 2019 CPE, EA Download
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This course will offer insights to tax practitioners advising taxpayers who cannot pay or are behind on their tax obligations to the IRS. Our panel of experts will explain penalty abatement and mitigation procedures, the applicable statutes of limitation, collection alternatives and the new offers i... Read More

Disguised Sale Rule Reversal: Using Leveraged Partnerships to Defer Gain on Debt-Financed...
July 24, 2019 CPE, EA Download
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This course will provide tax advisers to partnerships with practical guidance to using leveraged partnership structures to allow partners to extract equity from appreciated partnership interests and property in a tax-deferred manner. The panelist will discuss recent IRS guidance reversing 2016 regul... Read More

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
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This course 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 l... Read More

Mastering Complex Consolidated Return Reporting: 163(j), NOLs, GILTI, Tax Attributes, Tax...
July 16, 2019 CPE, EA Download
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This course will guide preparers through difficult areas of consolidated return preparation. Tax reform brought with it a new level of complexity that is multiplied when applied to a consolidated group. The panel will explain how tax reform impacts the preparation of consolidated returns and guide p... Read More

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
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This course 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 on... Read More

State Taxation of Income From Foreign Affiliates After the Tax Reform
Multistate Treatment of GILTI, FDII, Section 250 Deductions and Other Tax Issues
July 11, 2019 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax specialists, advisers, and counsel with a deeper understanding of crucial multistate tax developments involving taxation of income derived from foreign affiliates and subsidiaries post Tax Cuts and Jobs Act ("TCJA") of 2017. State taxation of GILTI varies depending on ho... Read More

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
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This course 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 pr... Read More

Foreign Earned Income: Form 2555 Exclusion Reporting and Other Tax Issues for Expat Worker...
Navigating Tax Treaties, Social Security Totalization Agreements, and Other Complexities
July 9, 2019 CPE, EA Download
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This course 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 em... Read More

Real Estate 199A Aggregation and 469 Grouping Rules: Real Estate Professionals and Safe Ha...
July 2, 2019 CPE, EA Download
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This course will discuss strategies for real estate professionals, agents and investors after tax reform. The release of final Section 199A regulations provided guidelines for the 20% QBI deduction and Notice 2019-07 provided a welcomed 250-hour safe harbor that qualifies rental real estate to be tr... Read More

Offshore Ownership Structures: Lessons Learned Under Tough IRS Scrutiny
Complying With Foreign Information Reporting Forms 5471, 5472, 1120F and 926
July 2, 2019 CPE, EA Download
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This course will prepare corporate tax executives and advisers with a useful survey of the reporting requirements for U.S. companies with cross-border structures. The panel will outline the significant changes and challenges to completing Forms 5471, 5472, 1120-F and 926 with practical experiences g... Read More

Qualified Opportunity Funds: Eligibility Requirements, Recent Regulations, Form 8996 Self-...
July 1, 2019 CPE, EA Download
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This course will address the latest compliance challenges investors and tax practitioners are facing with qualified opportunity funds (QOFs). Existing guidance under Sections 1400Z-1 and 1400Z-2, Revenue Ruling 2018-29 and the regulations released Oct. 19, 2018 and April 17, 2019, explain the rules,... Read More

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 program is included with the Strafford CPE Pass. Click for more information.
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This course 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 compan... Read More

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
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This course 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.... Read More

Cost Segregation: Challenges, Misconceptions, and Strategies After Tax Reform
June 25, 2019 CPE, EA Download
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This course will guide tax professionals, property owners, and investors through unique opportunities created by The Tax Cuts and Jobs Act of 2017. The changes brought about have certainly created more challenges for tax professionals as they must now analyze fact patterns and entity structures with... Read More

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
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This course 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 o... Read More

GRAT Strategies to Minimize Transfer Tax After Tax Reform and Impact of 2026 Sunset Provis...
June 18, 2019 CPE, EA Download
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This course will explain creative grantor retained annuity trust (GRAT) strategies to maximize the amount passing to beneficiaries without paying transfer tax. The panel will discuss determining if a GRAT would benefit you or your client, specific strategies to optimize the GRAT(s) and under what ci... Read More

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 program is included with the Strafford CPE Pass. Click for more information.
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This course 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 wi... Read More

IRC 199A Practice Opportunities: Integrating LLC Expertise and Section 199A Expertise
June 11, 2019 CPE, EA Download
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This course will provide partnership tax and business advisers with a useful practice guide to handling the tax compliance and business planning issues for clients under IRC Section 199A. Attorney John M. Cunningham, author of the first treatise issued by a major publisher on the QBI deduction provi... Read More

Minimizing Kiddie Tax After Tax Reform: Transferring Wealth Through Trusts, 529 Plans and...
June 10, 2019 CPE, EA Download
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This course will address several ways to transfer wealth to children, and how children's earned and unearned income is taxed. Transferring wealth to children is often referred to as income-shifting. The panel will discuss various vehicles to transfer assets to the next generation, including custodia... Read More

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

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 program is included with the Strafford CPE Pass. Click for more information.
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This course 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 item... Read More

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
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This course 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 consideratio... Read More

Listed Transactions Reporting: Conservation Easements, Form 8886 and the IRS Audit Initiat...
May 28, 2019 CPE, EA Download
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This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will update tax practitioners and taxpayers on the latest developments for reportable transactions. Reportable transactions include five types of transactions, most notably, listed transactions and transactions of interest (TOI). Accurately reporting these, and clients participating in t... Read More

Sharpening Single Audit Practices and Avoiding Audit Deficiencies
May 23, 2019 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will take a fresh look at Single Audit requirements under Uniform Guidance. The panel will review best practices for compliance with Uniform Guidance and discuss strategies to avoid the most common audit deficiencies. Read More

Multistate Sales Tax Reporting and Remittance: Best Practices for Tax Professionals
Identifying Sales Tax Exposure, Sourcing, Apportionment, Determining Tax Liability, Home R...
May 23, 2019 CPE Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide sales and use tax advisers and compliance professionals with a thorough and practical guide to overcoming challenges in sales and use tax collections and reporting for multistate taxpayers. The panel will discuss methods in identifying sales tax exposure and eliminating unne... Read More

The C-Corporation as a Viable Entity: Tax Reform Changes, Section 1202 Stock and S-Corpor...
May 21, 2019 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will outline the benefits and drawbacks of being a C-Corporation after tax reform. The panel will explain why, and why not, being a C-Corporation may be the right choice for you or your client. Read More

Updating Estate Plans After Tax Reform: Maximizing Basis and Minimizing Income Taxes
May 21, 2019 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will explain the new tax law's impact on existing estate plans. The panel will describe the potential dangers of old estate planning techniques and offer suggestions for minimizing overall income and estate taxes paid in light of the recent tax overhaul. Read More

FDII: Claiming New IRC 250 Foreign Derived Intangible Income Deduction on Form 8993
Determining Eligibility, Identifying QBAI and Deduction-Eligible Income (DEI), Calculating...
May 16, 2019 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers with a practical guide to calculating and reporting the Section 250 tax deduction for foreign-derived intangible income (FDII). The panel will go through the steps required to identify qualified business asset investment (QBAI) property, deduction-eligible incom... Read More

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 program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course 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 transacti...