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). The panelist will discuss the concepts behind the numbers, recent changes... Read More

This webinar will cover 2025 tax legislation and its impact on individual income tax. Our federal tax expert will discuss the provisions in the One Big Beautiful Bill Act and provide planning suggestions for taxpayers and their advisers. Read More

This course will provide trust and estate advisers who work with high net worth individuals and partnerships with a thorough review of family-controlled entities and valuation discounts. The speakers will discuss the current landscape of family entity structures; valuation discounts for lack of mark... Read More

This webinar will walk international tax advisers through the multifaceted process of identifying foreign trusts. Our panel of global tax attorneys will explain the court and control tests, distinguish between grantor and non-grantor trusts, and discuss the income tax consequences of foreign trusts... Read More

This webinar will explain how QTIP trusts are utilized in estate plans. Our panel of trust and estate strategists will review the implications of the Anenberg and McDougall decisions for estates, point out when a QTIP election should be made on an estate return, and discuss the interaction of QTIP p... Read More

This course will provide a practical explanation of completing Form 1120-F, U.S. Income Tax Return of a Foreign Corporation. Our experts will explain how to properly prepare this onerous form, including who is required to file, filing protective returns, and issues for consideration with respect to... Read More

This webinar will provide hands-on examples of reporting the generating-skipping transfer tax (GSTT) on IRS Forms 706 and 709 for transfers to skip persons and indirect skip persons, such as trusts. Our trust and estate expert will guide trust and estate professionals through automatic allocations,... Read More

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

This webinar will explain the fundamentals of business succession planning. Our panel of notable federal tax attorneys will cover strategies, including implementing buy-sell agreements, equity grants, and providing profit interests to facilitate these transfers. Read More

This course will examine how non-U.S. 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 sea... Read More

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 recent changes to the form and schedules, common M-1 adjustments, properly reporting liabilities, key elections, and new co... Read More

This webinar will take a fresh look at the tangible property regulations (TPRs), including the related safe harbors, partial dispositions, recommended expensing policies, and recent legislative changes to the initial rules. Our panel will provide case studies of common scenarios to provide insights... Read More

This CLE/CPE course will provide tax counsel an in-depth analysis of Section 1202 eligibility requirements for qualified small business stock (QSBS) to eliminate or reduce taxation of capital gains. Our panel will discuss the corporate requirements, shareholder requirements, and the substantial tax... Read More

This webinar will review the fluid list of jurisdictional taxes commonly imposed on multistate taxpayers by local taxing authorities. Our panel of indirect tax experts will address various types of indirect taxes and fees, examine local nexus guidelines, and offer advice for managing companies' chal... Read More

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

This webinar will review penalty abatement laws and procedures and describe the best actions to take in specific circumstances. Our panel of accomplished attorneys will discuss many methods available to abate IRS penalties. They will also describe best practices for building a case that will withsta... Read More

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

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

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

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

This webinar will analyze state rules for taxing partnership interest sales and explain the application of these diverse guidelines for multistate companies and their advisers. Our panel of SALT experts will explain how to identify who is selling the partnership, review business vs. nonbusiness inco... Read More

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

This webinar will analyze several celebrities' estate plans and highlight the positive and negative aspects of these plans. Our panel of wealth strategists will offer legacy planning advice for high net worth individuals utilizing these examples. Read More

This webinar will review the components of IC-DISC and FDII tax saving regimes, including eligibility and filing requirements, and identify situations where a business qualifies for both tax incentives. Read More

This course will discuss how state and local tax laws apply to foreign investment and ownership by United States businesses and individuals, with attention to the Tax Cuts and Jobs Act's repatriation tax, tax haven legislation, add-back statutes, apportionment, and constitutional limitations. It al... Read More

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

This webinar will review current Texas state and use tax guidelines for resident and nonresident taxpayers. Our panel of knowledgeable state and local tax professionals will explain what constitutes nexus, registration and reporting requirements, and recent legislation for multistate taxpayers and t... Read More

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 share in the success and appreciation of the company and align interests with shareholders. The typ... Read More

This webinar will address specific estate planning issues with IRAs and qualified plans. Our panel of estate, trust, and retirement planning professionals will cover utilizing trusts as IRA beneficiaries, naming beneficiaries, charitable remainder trusts, Roth conversions, and specific estate tax pl... Read More

This webinar will distinguish the levels of participation classifications for real estate activities and their respective tax consequences. Our panel of astute real estate advisers will distinguish active, passive, and material participation and the requirements for real estate professionals (REPs).... Read More

This webinar will review the governing rules surrounding transfer pricing arrangements, including IRC Section 482 and OECD requirements. Our panel of notable international tax professionals will analyze the shifting landscape of these arrangements, considering the imposition of global tariffs and th... Read More

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

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 any form in the 990 series. The panel will focus on the mechanics of tax reporting, offer concrete examples of corr... Read More

This webinar will cover recent tax developments and the issues they create for U.S. and global companies. Our panel of international tax professionals will discuss the effect of tariffs on M&A, the origin of claim doctrine, and recent private letter rulings (PLRs), along with steps that businesses n... Read More

This webinar will update practitioners on the extensive changes made to Form 6765, Credit for Increasing Research Activities, effective primarily in 2024, with some reporting requirements delayed until 2025. Our notable panel of federal tax credit specialists will offer advice for meeting the comple... Read More

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

This webinar will explain how accounting methods are adopted or changed, discuss avoiding frequently encountered missteps, and provide scenarios where accounting method choices can be used to lower overall tax liability. Read More

This course will explain the steps outlined in Revenue Procedure 2013-30 to facilitate granting S corporation status to businesses requesting late election relief, as well as the more recent Revenue Procedure 2022-19, which identifies a number of issues involving S corporations that may be resolved... Read More

This webinar will provide an overview of the nonresident individual income tax filing and withholding laws in all 50 states. Our panel of state and local tax professionals will discuss nonresident individual income tax filing and withholding thresholds, reciprocity agreements, convenience rules, cre... Read More

This webinar will address primary tax and immigration considerations for U.S. residents, UK non-doms, and doms considering relocating from their current country to Ireland. Our panel of astute global taxation and immigration advisers from the U.S., UK, and Ireland will discuss the relative taxes tha... Read More

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

This course will provide tax advisers and compliance professionals with a 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 GST allocations... Read More

This webinar will analyze the final regulations under Section 2801 for trust and estate professionals working with multinational taxpayers. Our panel of astute global tax professionals will discuss the requirements and definitions included in the final regulations and offer advice for handling antic... Read More

This webinar will address the recent Accounting Standards Update, ASU 2023-09. Our panel of accounting and assurance veterans will explain the new income tax disclosure requirements and provide comprehensive examples using real world scenarios of its application. Read More

This webinar will discuss tax matters of automobile dealerships for sellers and tax advisers working with these companies. Our panel of federal income tax veterans will identify these issues and offer advice to maximize tax savings for these sellers. Read More

This webinar will go beyond reporting basic waterfall allocations. Our panel of veteran partnership professionals will point out complex waterfall language in operating agreements, review preferred returns and clawback provisions, and tackle target issues, including target returns with guaranteed pa... Read More

This webinar will analyze the rules for determining U.S. shareholder and controlled foreign corporation (CFC) status, including determining direct, indirect, and constructive ownership. Our panel of knowledgeable global tax veterans will provide real world examples that walk international practition... Read More

This webinar will delve into the latest legislative and regulatory updates across western states. Our panel of knowledgeable state and local income tax professionals will cover economic nexus trends and changes in IRC conformity, tax base, apportionment, and filing methods in these states. Read More

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

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

This webinar will walk international tax practitioners through the qualifying PFIC tests and provide comprehensive examples of these complex computations. Our astute foreign tax panelists will clarify existing guidelines and offer suggestions to simplify these calculations. Read More

This webinar will walk accounting professionals through preparing an effective engagement letter. Our panel of accounting and auditing veterans will examine the required and optional sections of these agreements and offer suggestions for constructing these letters to facilitate engagements and deter... Read More

This webinar will walk international tax practitioners through allocating and apportioning foreign tax credit expenses. Our panel of astute foreign tax advisers will provide illustrative examples of these complex calculations for practitioners working with international taxpayers subject to U.S. tax... Read More

This course will cover deducting casualty losses inside and outside of federally declared disaster areas. The IRS recently issued CCA 202511015 that provided guidance on when a theft loss can be claimed for victims of scams. This CCA may be different than positions we have taken on tax returns in pr... Read More

This webinar will point out frequently encountered problems in administering estate plans. Our panel of astute trust and estate advisers will discuss steps to take to avoid issues that can wreak havoc on carefully laid estate plans. Read More

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

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

This course will provide an overview of Section 1031, like-kind exchanges (LKEs), 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, under... Read More

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 the most recent sourcing regulations, identifying Texas... Read More

This webinar will detail key tax considerations for construction contractors. Our panel of veteran construction advisers will review accounting method choices and eligibility for the cash vs. the accrual method, accounting for long-term contracts, and exceptions to the long-term contract rules, as w... Read More

This webinar will walk trust and estate advisers through the process of identifying and categorizing trusts by analyzing key provisions in trust documents. Our panel of trust experts will provide examples illustrating the taxation and reporting responsibilities of specific trusts based on their clas... Read More

This webinar will review the definition of a Section 751(a) exchange and cover the complexities of completing the recently updated Form 8308, Report Sale of Exchange of Certain Partnership Interests. Our panel of partnership tax and federal income tax reporting veterans will explain which partnershi... Read More

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

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

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

This webinar will explain the tax treatment of Medicaid Asset Protection Trusts (MAPTs) and how they are used to protect taxpayers' wealth. Our panel of trust and estate specialists will review common state guidelines for Medicaid eligibility, discuss the grantor trust reporting and taxation rules,... Read More

This webinar will explain pooled employer plans (PEPs) for businesses and accountants considering implementing or recommending this new flexible retirement plan option. Our panel of seasoned retirement plan auditors will cover eligibility requirements for PEPs, design considerations, and differences... Read More

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

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

This webinar will detail how tax professionals and partnerships can appropriately respond to IRS examinations of partnerships. Our panel of pass-through entity experts will explain the BBA audit regime, address imputed underpayment calculations and modifications, and discuss when and how to make a p... Read More

This course will provide tax advisers with a practical, in-depth guide to completing Form 5471's Schedule J, Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporations. The panel will take a line-by-line approach to the form, discussing each of the income items listed in the various sub... Read More

This webinar will walk tax practitioners through the preparation of new Form 7217, Partner's Report of Property Distributed by a Partnership. Our panel of partnership tax veterans will provide examples of common distribution scenarios, including liquidating and nonliquidating distributions and apply... Read More

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

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

This webinar will explore the tax implications of the income and expenses incurred by influencers and name, image, and likeness (NIL) agreements. Our panel of veteran tax experts will review the types of income received and expenses incurred by these individuals and discuss the tax consequences of e... Read More

This webinar will review the rules for basis determinations for gifted assets. Our panel of transfer tax experts will provide examples of calculating gains and losses on gifted property dispositions in unique but common scenarios and point out missteps to avoid when making lifetime gifts. Read More

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

This course will help auditors identify issues frequently arising in peer review audits of employee benefit plans and offer best practices to address potential problems and work with reviewers. Read More

This webinar will assist financial statement preparers with meeting the documentation requirements for audited, reviewed, and compiled financial statements. Our panel of financial reporting veterans will discuss the applicable documentation requirements for various types of engagements, explain how... Read More

This webinar will guide tax professionals through the Tax Court process. Our panel of federal tax controversy and litigation experts will disclose the criteria for filing a Tax Court petition, the steps in the Tax Court process, and the imperative deadlines taxpayers must meet to successfully resolv... Read More

This webinar will provide an overview of elections that should be considered for real estate investors, rental properties, and entities holding real property. Our panel of real estate strategists will convey when tax professionals should consider each election and provide examples of their applicati... Read More

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

This course will provide tax advisers with a comprehensive guide to the computation and reporting of the deceased spouse's unused exemption (DSUE). The panel will explain when portability should be elected and demonstrate the calculation to show the DSUE amount transferred from the deceased spouse t... Read More

This course will provide tax advisers and tax compliance professionals with a practical look at IRS guidance on calculating and reporting gain on cryptocurrency-related transactions as well as current trends in tax reporting and enforcement. Read More

This webinar will review the key components of the new proposed PTEP (previously taxed earnings and profits) regulations for CFCs, international shareholders, and multinational entities. Our panel of astute international tax experts will address the updates made to Sections 959 and 961 and point out... Read More

This webinar will provide partnership tax practitioners with the tools necessary to interpret and allocate waterfall provisions in partnership operating agreements. This webinar will review the two leading partnership allocation methods used by draftspersons when drafting partnership agreements, and... Read More

This webinar will examine the ethical implications of utilizing artificial intelligence (AI) for tax and accounting services. Our panel of ethics experts will discuss how AI is used to improve workflow and how this usage creates ethical concerns that practitioners must prepare for now. Read More

This webinar will discuss the impact of an owner's death on flow-through entities. Our panel of elite federal tax advisers will cover tax issues associated with the loss of a member or shareholder, including planning strategies for transferring and disposing of the deceased's interest. Read More

This course will provide tax advisers with a practical guide to the 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 tax impact on indiv... Read More

This webinar will review the components of Revenue Rulings 99-5 and 99-6 and the application of these rulings in frequently encountered scenarios. Our panel of pass-through strategists will focus on the tax implications of these rearrangements and how taxpayers and tax advisers can utilize these rul... Read More

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

This webinar will provide an overview of the legislative history affecting taxpayers with foreign trusts and receiving certain foreign gifts. Our panel of international tax advisers will review the recent proposed regulations, discuss Form 3520 and 3520A reporting requirements, and provide practical... Read More

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

This webinar will take a detailed look at the most significant concerns of taxpayers considering retiring abroad. Our panel of international tax attorneys will explain U.S. expatriation requirements, the benefits and caveats of Golden Visa programs, and immigration considerations for moves to Puerto... Read More

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

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

This webinar will analyze how Section 367 applies to outbound transfers. Our international tax expert will review the guidelines for domestic transfers to foreign corporations, including tangible and intangible property transfers and exchanges for stock. He will discuss techniques to mitigate the ef... Read More

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

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

This webinar will explain the latest online options available to tax professionals at the IRS. Our panel of tax specialists will walk preparers through the registration process, submitting power of attorneys, and requests for transcripts at the IRS site, as well as point out missteps to avoid to exp... Read More

This webinar will review the rules for deducting passive activity losses (PALs) and net operating losses (NOLs) by decedents, trusts, and estates. The panel will point out key considerations when gifting assets with PALs or NOLs, demonstrate the participation rules as they apply to trusts and estate... Read More

This webinar will identify commonly encountered issues with S corporation status and its shareholders. Our panel of flow-through entity experts will examine problems that frequently arise with these corporations and offer advice on preventing and correcting missteps. Read More

This webinar will explore the latest rules surrounding IRC Section 263A capitalization and inclusion requirements for certain expenses in inventory. Our panel of inventory accounting method experts will define UNICAP costs and compare allocation methods for assigning these costs using examples and f... Read More

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

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

This course will provide business tax advisers with thorough and up to date guidance on various states' responses to Wayfair. The panel will discuss specific states' responses to Wayfair, including nexus requirements and reporting thresholds. Read More

This webinar will point out and explain the relevant concepts, common scenarios, and application of loss limitation rules. Read More

This webinar will focus on entering and simplifying the reporting of foreign tax credits on Schedules K-2 and K-3. Our panel of international tax reporting experts will walk you through Parts 1, II, and III of these schedules and provide tips and examples of common and complex foreign tax credit rep... Read More

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

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

This webinar will compare and contrast the tax consequences of asset and stock sales. Our astute panel of federal income tax experts will provide examples of business sales under both scenarios, outline the reporting responsibilities for asset and stock sales, and point out when an election under Se... Read More

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

This webinar will provide tax advisers with a practical exploration of the loss limitation rules of Section 461(l). The panel will discuss what items are included or excluded in the business loss calculations, the effect of such a loss and its carryover to other taxable years, and the interactions w... Read More

This course will examine the complexities of related party transactions for tax advisers working with closely held businesses and their owners. The panel will explain when imputed interest is required, when it is recognized by the payor and payee, when loss deductions are disallowed versus deferred,... Read More

This course will instruct 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 in the past. They will also provide... Read More

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

This webinar will review the potential impact of the Supreme Court's decision in Loper Bright Enters. v. Raimondo, 144 S. Ct. 2244, 2273 (2024) on global taxpayers. Our panel of international tax advisers will examine the decision and the history of courts' deference to agency interpretations and su... Read More

This webinar will detail components of an estate plan that should be reviewed regularly. Our panel of experts in estate planning and administration will cover interpreting estate planning documents, examining asset titling, methods of conveying assets, naming fiduciaries, and the role of trusts in m... Read More

This webinar will explain the Internal Revenue Service's new Voluntary Disclosure Program (VDP), subtly introduced by the IRS in June 2024. Our panel of seasoned tax controversy attorneys will discuss the current three-step process that includes preclearance, provide examples of applications, and po... Read More

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

This webinar will explain how partnership debt impacts basis and loss deductions for members and partners in LLCs and partnerships. Our panel of pass-through entity experts will discuss how partnership liabilities are categorized, address how debt impacts basis determinations and, hence, loss deduct... Read More

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 ongoing scrutiny of these taxpayers' returns. Read More

This course will provide tax advisers with a thorough and practical guide to navigating Section 469, the passive activity loss (PAL) limitation rules, calculating PAL amounts, and PAL carryforwards. The panel will discuss the separate calculations required and describe the interrelationship between... Read More

This webinar will address the complex rules surrounding the taxation of investment partnerships. Our panel will discuss how private equity and hedge funds are taxed, the latest guidance on taxation of carried interests, and utilizing Bermuda reinsurance to mitigate taxation. They will provide compre... Read More

This webinar will review state methods of depreciating and expensing assets. Our panel of state and local tax veterans will identify which states comply with federal provisions, including bonus depreciation and Section 179 expensing guidelines, outline which states do not and the alternative methods... Read More

This webinar will review the initial considerations of obtaining a green card and how to successfully abandon or revoke the same. Our panel of seasoned foreign immigration experts will detail which taxpayers are the best candidates for green cards, when a VISA is a better alternative, the eight of 1... Read More

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

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

This webinar will explain the tax and accounting implications of simple agreements for future equity (SAFEs) for tax professionals and emerging businesses. Our panel of federal tax reporting professionals will review the advantages and disadvantages of SAFEs compared to other instruments and examine... Read More

This webinar will provide an essential update on the international tax landscape post-election. Our panel of experienced international tax consultants will analyze the potential international tax policy and regulatory environment under the elected administration and composition of Congress post-elec... Read More

This webinar will address key considerations trust and estate advisers should consider ahead of the sunset of the estate tax exemption in 2026. Our panel of estate planning and administration experts will provide concrete examples of estate planning strategies to circumvent and reduce transfer taxes... Read More

This webinar will discuss implementing the significant revisions made to risk assessment by Statement of Auditing Standards (SAS) 145. The level of risk or susceptibility of financial statements to material misstatement guides the audit process. The panelist of experienced auditors will review the u... Read More

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

This webinar will analyze the Internal Revenue Service's recently released three-part guidance package targeting related party partnership basis shifting transactions. The panel of esteemed tax attorneys will discuss the impact of these new rules, including offering advice for examining existing rel... Read More

This webinar will identify the most frequent foreign entity structures encountered by U.S. international tax practitioners and their U.S. reporting requirements. Our panel of astute foreign tax professionals will divulge how these structures correspond with U.S. entity reporting structures, how they... Read More

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

This webinar will review the fundamentals of the dual consolidated loss (DCL) rules under IRC Section 1503(d) to global entity structures and the effect of the new proposed regulations on existing structures for international companies and their advisers. Our panel of international mergers and acqui... Read More

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

This webinar will review the IRS application process for tax-exempt status and completing Forms 1023 and 1023-EZ. Our seasoned nonprofit advisers will provide a section-by-section overview of these forms, identify required documents, and offer submission tips to facilitate an organization's applicat... Read More

This webinar will review how transfers of partnership interests to partners are taxed and reported. Our panel of astute federal tax experts will break down the tax treatment of these interests by type of arrangement, review Section 83(b) elections, and discuss recent court decisions pertaining to th... Read More

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 offer valuable tools for compiling and submitting the appeal... Read More

This webinar will explore taxing and structuring earnout agreements. Our knowledgeable panel of exit planning professionals will review types of earnouts, the tax implications of these arrangements from the buyer's and seller's perspectives, and case studies of typical earnout agreements. Read More

This webinar will explain how to expedite the correction of errors that taxpayers frequently make when contributing and distributing money to and from IRAs. The panelist will review common missteps, including overcontributions, missed required minimum distributions (RMDs) and rollover deadlines, pro... Read More

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

This webinar will explain how preferred partnership freezes can minimize estate taxes for high net worth individuals and closely held businesses. Our panel of wealth transfer experts will identify ideal situations for freeze partnerships, review the mechanics of establishing these partnerships, prov... Read More

This webinar will discuss the regulations under Section 469 subjecting taxpayers who materially participate in a trade or business activity to self-rental rules for property leased to the business. The panelist will review types of property and taxpayers subject to the rules, exceptions and grouping... Read More

This course will delve into effective approaches for maximizing Social Security benefits and comprehending the fundamental aspects of Medicare. This comprehensive session will feature two distinguished experts who will unravel the intricacies of Social Security and Medicare, offering invaluable advi... Read More

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

This course will discuss Roth IRAs and Roth conversions for tax advisers working with clients eligible to make IRA contributions, conversions, and withdrawals. The panelist will discuss determining taxpayers who benefit most from conversions, calculating the tax on a Roth conversion, and--most impor... Read More

This course will provide tax advisers and compliance professionals with a practical guide to the basic calculations and reporting requirements for U.S. taxpayers and exiting green card holders. The panel will discuss the rules of Section 877A, determining whether a taxpayer is a covered expatriate,... Read More

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

This course will discuss the hierarchy of basis, at-risk, passive activity loss (PAL) limitations, net operating loss (NOL) limitations, and steps to avoid and mitigate the limitation of losses for owners of partnerships and S corporations. Read More

This webinar will cover critical state tax developments in California for tax advisers working with companies that may be liable for California income/franchise, sales and use, and/or other state and local taxes. Our presenters will explore the following topics: California's current response to the... Read More

This webinar will provide tax professionals with a comprehensive understanding of the available IRS alternative dispute resolution (ADR) techniques. Our astute panel of tax controversy experts will offer procedural and strategic insights into resolving disputes with the IRS efficiently and effective... Read More

This webinar will delve into what is required under the Corporate Transparency Act (CTA) with particular focus on the perspective of trusts, estates, beneficiaries, fiduciaries, and trustees, provide examples of best practices in satisfying these requirements, and discuss penalties for noncompliance... Read More

This webinar will discuss strategies to accelerate deductions for real estate improvements. Our expert panel of real estate tax professionals will break down the complex guidelines surrounding these purchases including the tangible repair regulations, available safe harbors, and expensing elections.... Read More

This webinar will explore the exponential growth of artificial intelligence (AI) and its application in tax and accounting firms. Our panel of technology experts will guide practitioners through practical applications of AI and ChatGPT and explain how its growth will impact the profession in the fut... Read More

This webinar will review state requirements for taxing inbound foreign income. Our panel of SALT experts will explain state nexus determinations and the impact of U.S. income tax treaties on state income and reporting requirements, as well as provide examples of the application of these rules in spe... Read More

This course will provide tax advisers with a practical guide to navigating the net investment income tax (NIIT) rules as they apply to self-employed taxpayers and offer tax reduction strategies for minimizing the NIIT. The panel will discuss NIIT calculations and planning opportunities. Read More

This course will provide tax professionals with an instructive review of the top recent state corporate income tax cases. Our panel will discuss SALT cases spanning substantive areas, including nexus, apportionment, non-business income, the tax base, sales factor sourcing, and unitary combined repor... Read More

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 their partnership interest. The panel will discuss identifying, calculating, and reporting ordinary income from hot assets in the sale of a partnersh... Read More

This course will assist practitioners and foundation managers with tricky reporting issues encountered when preparing Form 990-PF, Return of Private Foundation. Completing Form 990-PF is complicated and not necessarily intuitive. The panel will discuss best reporting practices to avoid red flags. Th... Read More

This webinar will examine common events triggering partnership revaluations and discuss how to maintain and report Section 704(c) layers. Our panel of partnership transaction experts will walk practitioners through common scenarios requiring book-ups and book-downs and offer advice on facilitating t... Read More

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

This webinar will review the Corporate Transparency Act and its beneficial ownership reporting requirements. Our panel of astute tax professionals will walk you through the key definitions and the new reporting requirements and offer suggestions on complying with the Act for companies, trusts, and i... Read More

This webinar will take a fresh look at gifting strategies that will help clients maximize the use of their gift tax exemption in the current estate planning environment. Our expert panelists will provide an overview of gifting methods, including using the annual exclusion, gift-splitting, GRATS, net... Read More

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

This webinar will review the unique aspects of auditing large and small construction companies. Our panel of construction industry experts will discuss revenue and cost recognition compliance, financial statement presentation and disclosures, and common GAAS and GAAP deficiencies found in these audi... Read More

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

This webinar will outline the expiring individual and business provisions under the Tax Cuts and Jobs Act of 2017 (TCJA). The panelist will discuss the impact of the Act, planning for their withdrawal, and the probability that these lucrative benefits will be extended. Read More

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

This webinar will prepare pass-through advisers 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

This course will provide an overview of the policy reasons behind the throwback and throwout rules and discuss how the policy rationale has been shifting in addition to providing some practical examples. Our panel of state and local tax professionals will discuss nexus, apportionment allocations, an... Read More

This webinar will review the impact of recent significant changes to Portugal's tax guidelines and the impact of these changes on immigrants. Our panel of international wealth transfer veterans will discuss the tax ramifications of expatriating and residing in Portugal for U.S., UK, and other countr... Read More

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 reporting requirements and an explanation of the underlying tax legislation necessitating the preparation of... Read More

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

This webinar will discuss defining, taxing, and withholding obligations of effectively connected income (ECI). Our panel of astute foreign tax specialists will review trade or business income requirements, fixed, determinable, annual, or periodic (FDAP) income, the Foreign Investment in Real Propert... Read More

This webinar will update SALT practitioners on the state tax implications of buying and selling digital assets. Our panel of cryptocurrency professionals will review the latest states' responses to buying, selling, and holding digital currency and similar assets, including state, sales, and unclaime... Read More

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

This course will prepare accounting firm professionals for its required AICPA peer review. The panelist will outline best practices for undergoing reviews and discuss recent developments including the AICPA's latest issued standards. Read More

This webinar will examine the latest IRS rules and positions on the taxation of cryptocurrency and other digital assets. Our panel of cryptocurrency taxation professionals will review recent regulations, Revenue Rulings, and guidance issued by the IRS and provide insights into tracking basis, abando... Read More

This webinar will discuss how a leveraged blocker corporation can maximize net returns to non-U.S. investors and minimize U.S. reporting requirements. Our panel of global structuring experts will review the benefits of leveraged blockers, calculating the tax benefits, and alternative structures that... Read More

This webinar will discuss how federal legislative changes to the ability to deduct research and development (R&D) expenditures impact state income taxes. Our R&D credit veterans will review the current federal requirement to capitalize R&D, states' responses to these changes, best practices for dedu... Read More

This webinar will review single audit reporting requirements, including the newly issued Office of Management and Budget (OMB) requirements. The panelist will discuss strategies for compliance and avoiding common audit deficiencies. Read More

This webinar will review the tax choices that must be made by U.S. residents married to nonresidents. Our panel of foreign tax specialists will detail the critical income tax, gift tax, and estate tax concerns of these couples and offer recommendations to mitigate the overall tax burden of these tax... Read More

This webinar will explore unclaimed property reporting and remittance requirements required by all U.S. jurisdictions with a particular focus on several key state programs. Our panel of unclaimed property experts will discuss the primary types of unclaimed property, dormancy and reporting deadlines,... Read More

This webinar will review eligibility requirements, enrollment periods, options for filling in the gaps in Medicare, and the cost of Medicare and its components. Our panel of Medicare consultants will answer common questions and provide scenarios showing the long-term implications of enrollees' Medic... Read More

This webinar will examine the impact of Farhy v. Commissioner on foreign information return reporting penalties and detail the actions international tax practitioners need to take in light of this case, including the recent D.C. Circuit Court ruling. Our panel of prestigious tax attorneys from the f... Read More

This webinar will walk tax advisers through an IRS examination from its beginnings to its resolution. Our knowledgeable tax attorney will explain the best steps, from receipt of the IRS letter to handling the audit and potentially appealing unreasonable decisions. Read More

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

This course will address how to manage the increasingly popular gross receipts taxes (GRTs) charged by states. The panel will cover Oregon's corporate activity tax (CAT), Texas' franchise tax, and Ohio's CAT, along with other states and a few local gross receipts taxing regimes. The speakers will di... Read More

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, including the new reporting requirements. The panel will incorporate recent form revisions. The webinar will also review common mistakes and... Read More

This webinar will discuss tax planning for S corporation investments and acquisitions, including the practical uses of F reorganizations in purchasing, selling, and restructuring S corporations. Our panel of taxation experts will walk you through examples and common scenarios, including pre-transact... Read More

This webinar will review the latest state guidelines for determining taxpayers' residency. Our panel of astute state and local income tax authorities will address how to prepare and handle a state residency audit, discuss the convenience of employer rule, and offer pre-planning advice for an impendi... Read More

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

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

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

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 advisers to pass-through entities r... Read More

This course will provide tax advisers with a comprehensive guide to understanding the reporting requirements of U.S. taxpayers with beneficial interests in foreign retirement accounts. Our panel of international compensation experts will review the recently released proposed regulations as they appl... Read More

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

This webinar will review vehicles individuals can use to support overseas charities and receive a U.S. charitable income tax deduction, as well as some considerations related to donations by U.S. taxpayers who live outside the U.S. and the formation and operation of private foundations. Read More

This webinar will explain the rules under which the ownership of foreign corporations owned by foreign nongrantor trusts may be attributed to the US beneficiaries of those trusts, as well as the potential tax payment and reporting obligations of those US beneficiaries. In particular, the panel will... Read More

This webinar will take a comprehensive look at the worthlessness deduction for partnership interests (including LLCs taxed as partnerships). Our panel of esteemed federal taxation veterans will review the (rather limited) available authority, contrast the worthlessness deduction with abandonment, an... Read More

This webinar will closely examine ASU 2023-08, Accounting for and Disclosures of Crypto Assets. Our knowledgeable panel of accounting and auditing professionals will describe each component of the new ASU and explain the steps to transition to the latest reporting guidelines for those responsible fo... Read More

This webinar will walk state and local tax professionals through the sales tax registration process. Our panel of seasoned SALT veterans will identify initial caveats that come with registering a business for sales tax, explain the registration process in particular states, and offer suggestions for... Read More

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

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

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

This webinar will describe the basic principles of mindfulness and how tax professionals can use these to provide focus, efficiency, and a better state of being throughout the year. Our Mindful-CPA and coach will introduce CPAs and tax advisers to mindfulness and its application specifically to thei... Read More

This webinar will provide a brief introduction to trends in state and local taxation. Our panel of SALT experts will review the latest changes made by states to the landscape of taxation, including states' interpretations of Public Law 86-272, economic nexus, and changes to revenue sourcing. Read More

This webinar will update international tax advisers on the IRS' current campaign targeting foreign taxpayers and foreign income. Our astute panelist will discuss the IRS' current enforcement actions, outline managing an IRS examination, and highlight offshore voluntary compliance options. Read More

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

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 into the accounting calculations and tax repo... Read More

This course will address tax considerations for aircraft purchase and use. Purchasing an airplane has provided substantial tax savings in the past. The panel will discuss the recent IRS initiative targeting the personal use of airplanes, the final regulations under Section 274(l) for transportation... Read More

This webinar will outline the advantages and risks of making an IRC Section 83(b) election. Our panel of federal income taxation professionals will point out scenarios when the election is advantageous, the caveats of making the election that a service provider must consider and review the steps for... Read More

This webinar will address the latest developments in gift and estate taxation, including the SCOTUS decision in Connelly v. United States, Revenue Ruling 2023-2's impact on grantor trusts and basis step-up, the continuing impact of the sunset of the lofty estate tax exclusion, and other recent legis... Read More

This webinar will discuss the various methods states use to assess sales tax on services. The panelist will explain how to distinguish items subject to sales tax, how specific states impose sales tax, the current state of sales tax examinations, and changes on the horizon relative to the taxation of... Read More

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

This webinar will analyze many opportunities to lower federal income tax that are often overlooked and misunderstood but that taxpayers and tax professionals should routinely consider. Our panel of federal tax veterans will provide explanations and examples for elections, deductions, and other tax p... Read More

This course will discuss strategies for real estate professionals, agents, and investors. The release of final Section 199A regulations provided guidelines for the 20 percent QBI deduction and Notice 2019-38 provided a safe harbor that qualifies rental real estate to be treated as a trade or busines... Read More

This webinar will review several of the most influential tax cases of all time. Our panel of astute tax controversy attorneys will highlight the original decisions' pertinent aspects, review current rulings citing these cases, and explain how these decisions should and do apply to current tax matter... Read More

This webinar will outline the reporting requirements of Form 8966, including which organizations must file, identifying applicable account holders, filing the form, handling withholding obligations, and preparing for IRS examinations. Read More

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

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

This webinar will explain meeting tax compliance obligations for partnership allocations to LLC members and partners. Our authoritative panel of real estate professionals will break down the complex rules for nonrecourse deductions, special allocations, and 704(b) compliance for tax advisers working... Read More

This webinar will explore multiple estate planning opportunities utilizing life insurance. Our panel of seasoned life insurance and estate planning experts will explain the distinctions between the types of policies available, making gifts to fund life insurance trusts, and buy-sell considerations i... Read More

This webinar will highlight businesses' most common missteps when attempting to meet multi-jurisdictional sales tax guidelines. Our panel of sales tax experts will offer recommendations to circumvent highlight strategies to prevent these errors and properly meet diverse local sales tax reporting and... Read More

This course will explain the attribution rules for stock ownership for individuals and entities and the filing requirements of Form 5471. Our panel of international tax experts will discuss determining direct and indirect stock ownership that can result in unexpected filing obligations. Read More

This course will discuss 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 reporting obligation. The... Read More

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

This webinar will examine the latest state and local tax legislation, recent cases, and responses to PTE taxes in Florida, Georgia, North Carolina, Tennessee, and other significant states located in the Southeast. Our panel of seasoned state and local tax professionals will point out key development... Read More

This webinar will discuss the current status of non-domiciled taxation in the United Kingdom, along with the proposed abolishment of this status. Our panel of international advisers will explain the current system and offer strategies to deal with the impending changes for residents and potential re... Read More

This webinar will examine the pros and cons of outsourcing tax return preparation. Our experienced panel will cover the differences between domestic and offshore assignments, required and ethical disclosures, data security concerns, and other problematic issues. Read More

This webinar will comprehensively examine how the new Corporate Transparency Act (CTA) reporting requirements apply to real estate investors. Our panel of veteran real estate professionals will discuss the new reporting requirements as they apply to real estate owners and related entities. The panel... Read More

This webinar will discuss the sourcing rules under IRC Section 861 and provide examples of applying these to income classes, allocating and apportioning expenses, and determining the availability of the foreign tax credit. Our panel of foreign tax veterans will provide scenarios that walk internatio... Read More

This webinar will review how states tax Subchapter S corporations. Our panel of S corporation experts will review recent S corporation developments by state and discuss common ways states tax S corporation income, filing composite returns, and state pass-through entity elections as they apply to S c... Read More

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

This webinar will discuss the dual taxation issues that advisers, including multinational advisers, must address for taxpayers traveling and residing in France and Italy, as well as the U.S. Our seasoned foreign tax advisers will explain residency, totalization agreements, and taxation of passive an... Read More

This webinar will uncover potential sales tax liability in mergers and acquisitions. Our panel of SALT experts will review differences in sales tax liability in asset and stock sales, as well as exemptions available in most and specific states. Our panelists will walk practitioners through the due d... Read More

This webinar will review the current state of IRS challenges to trusts. Our panel of trust and estate advisers will discuss trust structures, targeted abusive tax schemes, recent cases and rulings, and how to prepare for and handle an IRS audit of a trust. Read More

This webinar will take a thorough look at the self-employed health insurance deduction. Our seasoned tax panelist will explain which plans and taxpayers qualify for the deduction, how to report the deduction in specific scenarios, including preparation of the new IRS Form 7206, and coupling insuranc... Read More

This webinar will provide CPAs preparing tax returns with an in-depth understanding of the new AICPA Statements for Standards on Tax Services (SSTSs). Our expert panel will discuss the most essential components of the latest standards, including the new definitions of tax services, the new requireme... Read More

This webinar 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, includ... Read More

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

This webinar will outline methods to reduce gift, estate, and transfer taxes paid by taxpayers holding assets in the U.S. and abroad. Our panel of international trust and estate veterans will divulge planning techniques to minimize transfer taxes paid and point out caveats to avoid when formulating... Read More

This course will identify the guidance within 2 CFR Part 200 and provide strategies and best practices to achieve the organization's costing goals. This session will provide practical, hands-on context to help you increase your direct and indirect cost recovery and manage your indirect costs rate. T... Read More

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

This webinar will review critical trust and estate considerations for blended families. Our panel of knowledgeable inheritance tax professionals will discuss how trusts are used to satisfy certain property transfers, the availability of a DSUE (deceased spousal unused exclusion) after a new marriage... Read More

This webinar will analyze IRS requirements for valuations and appraisals. Our panel of financial analysts will compare scenarios in which appraisals are required with those in which they can bolster tax planning strategies for charitable contributions, business succession, and estate and gift tax. Read More

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 p... Read More

This webinar will provide tax practitioners and business owners with a comprehensive overview of the tax issues that arise when forming a Subchapter S corporation. Our panel of pass-through experts will guide you through the shareholder eligibility requirements, issuing common stock, filing Form 255... Read More

This webinar will review the impact of the Wayfair decision on local tax collection systems. Our astute panel of SALT specialists will focus on the most complex local tax systems in specific states, including Alabama, Alaska, Arizona, California, Colorado, Louisiana and Texas. Read More

This webinar will address the taxation of international equity awards in the U.S. and other specific countries. Our veteran foreign tax panelist will explain how and when common equity grants are taxed in the U.S., U.S. withholding requirements, and how and when these are taxed upon relocation and t... Read More

This webinar will cover critical policies and procedures that firms providing tax services must have in place to ensure compliance with the FTC and IRS guidelines, circumvent data security breaches, and avoid related sanctions. Our authoritative panel of veteran tax advisers will describe cybersecur... Read More

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

This webinar will provide insights into preparing for the IRS' ongoing examinations of Employee Retention Credits (ERCs) claimed by businesses. Highly advertised and often promoted to ineligible taxpayers, these credits were spotlighted on the IRS 2023 Dirty Dozen list of tax scams. Unfortunately, t... Read More

This webinar will discuss tax consequences of cross-border transactions. Our knowledgeable panel of foreign planning professionals will discuss outbound transfers, foreign acquisitions and section 338(g) elections, and section 7874 inversion transaction. Read More

This course will discuss Circular 230 concerns regarding ethical encounters facing tax professionals, including how current norms impact the profession. The panelist will examine best practices to ensure compliance and avoid penalties. Read More

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

This course will provide guidance to corporate tax professionals, counsel, and advisers 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 compa... Read More

This webinar will review the tax implications and key considerations for taxpayers considering dual or citizenship in a country outside the United States by lineage. Our panel of international tax experts will explain common steps to claim citizenship by ancestry and claiming lineage citizenship in... Read More

This webinar will analyze recent New York and New York City tax developments. Particularly, our panel will explain the recent final regulations issued for corporate taxpayers. They will also discuss the state of New York and NYC's pass-through entity tax election and other current cases and rulings... Read More

This webinar will walk tax practitioners through the GILTI reporting requirements on Forms 8992, 8993, 1118, and 5471. Our astute panel of international reporting experts will present common GILTI scenarios and follow these through the required forms and schedules detailing the steps and considerati... Read More

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

This webinar will equip accounting firms with the knowledge and tools to successfully provide client accounting and advisory services (CAAS). Our panel of CAAS experts will address the key elements of implementing and strengthening these services, including understanding client needs, developing spe... Read More

This course will provide fund managers and their advisers with a practical guide to the challenges and planning opportunities found in the carried interest regulations. Read More

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

This webinar will discuss identifying Section 174 assets, the revised capitalization requirements, making the method change requirement in the second year, and the current state of IRS R&D audits. Our notable panel will provide advice on transitioning to the revised guidelines for businesses and tax... Read More

This webinar will discuss the benefits and caveats of automating state and local tax compliance. Our panel of notable SALT veterans will identify the most beneficial uses of technology, review available systems, and provide recommendations to maximize an investment in automation for businesses strug... Read More

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

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

This course will prepare 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 and complex... Read More

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 panelist will offer their experiences and practi... Read More

This course will provide tax professionals with a deep dive into current developments and trends in state sales and use tax 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 provision servi... Read More

This webinar will go beyond the basics of reporting foreign transactions on the new Schedules K-2 and K-3. Our panel of international tax experts will cover how to report complex foreign transactions on these schedules, including the global intangible low-taxed income (GILTI) high-tax exclusion (HTE... Read More

This webinar will cover recent guidelines, cases, and considerations for classifying workers as employees or independent contractors. Our experienced tax controversy expert will explain how the government identifies misclassifications, how to avoid misclassification, and the costs of improperly repo... Read More

This webinar will discuss the IRS' latest audit efforts, focusing on pass-through entities (PTEs) and high income taxpayers. Our panel of astute tax attorneys will explain the IRS' use of artificial intelligence (AI) to assist with these examinations, key PTE issues and entities it is examining, and... Read More

This webinar will prepare multistate tax practitioners and businesses for potential state apportionment audits. Our panel of state income tax veterans will review the latest developments in apportionment audits in particular states, explain differences in state sourcing methods, and discuss the appl... Read More

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

This webinar will point out the importance of selecting an appropriate holding structure for U.S. real estate owned by foreign taxpayers. Our panel of veteran international tax authorities will weigh the benefits and caveats of choosing a foreign or U.S. entity, including partnerships, corporations,... Read More

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

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

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

This webinar will discuss the tax reporting responsibilities of grantor trusts. Our panel of transfer tax experts will examine the specific reporting obligations of SLATs, GRATs, QPRTs, and other common grantor trusts for trust and estate advisers responsible for the tax reporting for these entities... Read More

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

This webinar will go beyond explaining market-based sourcing rules. The SALT professional speaker will walk you through specific examples of the application of these rules in key states and varying industries. The webinar will point out how to handle nowhere sales, avoid double taxation, and discuss... Read More

This webinar will address dual taxation issues in the U.S. and Spain for residents of both or either country and their tax advisers. Our panel of U.S.-Spain taxation experts will explain how to analyze the U.S.-Spain Income Tax Treaty for benefits available to expatriates and dual residents; the Spa... Read More

This webinar will review the duty of consistency doctrine (DOCD) for tax professionals and advisers. Our veteran panel will walk through common scenarios encountered by tax preparers and explain acceptable resolutions for prior inconsistencies in these situations. The resolutions could include amend... Read More

This course will assist tax professionals in determining whether flow-through income should be subject to self-employment tax. Our veteran pass-through entity panelist will explain how reasonable compensation, payments to partners, and management authority status affect whether an owner's distributi... Read More

This webinar will take a comprehensive look at the limitation on benefits (LOB) provisions in U.S. income tax treaties. Our panel of prominent international tax attorneys will review the purpose of LOB clauses in these treaties and discuss meeting residency requirements using the U.S. Model Treaty a... Read More

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

This webinar will analyze the reporting requirements for large foreign gifts on Form 3520, Part IV. Our esteemed international tax panelist will discuss who is required to file, avoiding penalties for non and incomplete filings, and provide examples, including the completion of Part IV, U.S. Recipie... Read More

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

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

This webinar will discuss the possible impact of Moore v. United States on taxpayers who paid and are paying the Section 965 transition tax or tax on other perhaps unrealized income. Our panel of astute tax advisers will explain how this case affects certain international taxpayers and provide actio... Read More

This webinar will review changes made to retirement account distributions and required minimum distributions (RMDs) by the SECURE Act. Our panel of notable financial planning experts will offer strategies to minimize tax on distributions from individual retirement plans, avoid penalties on early wit... Read More

This webinar will provide an in-depth look at how the new Corporate Transparency Act (CTA) applies to international taxpayers. Our panel of foreign tax professionals will review the latest requirements for divulging personal ownership information as it applies to foreign entities and individuals. Read More

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

This course will provide retirement plan 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 recent changes to the audit... Read More

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

This course will enable new and seasoned tax professionals to perform tax research more efficiently. The presenters will identify reliable and accessible internet resources available to facilitate the performance of tax research. They will also explain the fundamentals of documenting a tax research... Read More

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 Canada, as well as Canadian citizens with U.S. tax reporting obligations. The panel will discuss U.S. tax law and treat... Read More

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

This webinar will review recent legislative changes in key midwestern states. Our panel of knowledgeable state and local tax authorities will explain recent changes made in Ohio to the Commercial Activity Tax (CAT), the state of pass-through entity tax workarounds in specific states, and recent nota... Read More

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

This course will explain the many types of notices issued by the IRS, including how to respond to each appropriately, how to properly request abatement of penalties charged, and current IRS responses to abatement requests. Read More

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

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