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Calculating New IRC 199A Qualified Pass-Through Business Income Deduction
Determining QBI, Eligible Entities, Phase-Ins, Carry-Forwards, Wage and Capital Limitation...
July 16, 2018 CPE, EA CPE On-Demand, Download

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

Speakers:  Jeffrey N. Bilsky, Partner, National Tax Office, BDO USA Will Hodges, Senior Manager, BDO USA

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

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

Speakers:  Michel R. Stein, Principal, Hochman Salkin Rettig Toscher & Perez Steven Toscher, Principal, Hochman Salkin Rettig Toscher & Perez

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

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

Speakers:  Jeremiah W. Doyle, IV, Senior Wealth Strategist, BNY Mellon Wealth Management Jacqueline Patterson, Partner, Buchanan & Patterson

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

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

Speakers:  Jacqueline Patterson, Partner, Buchanan & Patterson Jeremiah W. Doyle, IV, Senior Wealth Strategist, BNY Mellon Wealth Management

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

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

Speakers:  Joseph C. Mandarino, Partner, Smith Gambrell & Russell Steve R. Johnson, Professor, Florida State University

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

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

Speakers:  Jeffrey N. Bilsky, Partner, National Tax Office, BDO USA Will Hodges, Senior Manager, BDO USA

Taxation of Foreign Source Income Under New Tax Law
Expansion of Subpart F, Dividends Received Deductions, Sales or Transfers of Foreign Corpo...
May 10, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide tax professionals guidance on new rules and regulations governing the taxation of foreign source income. The panel will present an in-depth analysis of the expansion of Subpart F, the dividends-received deduction (DRD), and tax implications of sales or transfers of foreign... Read More

Speakers:  Stanley C. Ruchelman, Chairman, Ruchelman Galia Antebi, Atty, Ruchelman

State and Local Tax Implications of Tax Reform
Impact on High-Tax States, SALT Deduction Cap, Deemed Repatriation and Other Conformity Is...
May 2, 2018 CPE, EA CPE On-Demand, Download

This webinar will focus on the ripple effect of the new tax bill on state tax law. The panel will discuss the limitations and removal of specific state tax benefits within the new tax bill causing states to deviate from federal law to maintain or add benefits for individuals and businesses within st... Read More

Speakers:  Stephen W. Long, Partner, Baker McKenzie Michael C. Tedesco, Atty, Baker & McKenzie

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

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

Speakers:  Jeff Weinkle, CPA, Manager, State & Local Tax, Aprio William C. Brown, Atty, BrownWinick

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

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

Speakers:  Rebecca Wallenfelsz, Partner, Chapman and Cutler Paul Jones, CPA, Atty

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

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

Speakers:  Kimberlee S. Phelan, CPA, MBA, Tax Partner, WithumSmith+Brown John Samtoy, Tax Principal, Holthouse Carlin & Van Trigt Mishkin Santa, JD LLM, International Tax Director, The Wolf Group

Nonprofits and Exempt Organizations After Tax Reform: Preparing for Massive Changes
Planning for New UBTI Calculations, Excise Tax on Excess Compensation, Individual and Busi...
February 15, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide advisers to tax exempt organizations with a critical first look at the significant impact of the new tax reform law on nonprofit entities. The panel will outline key changes to UBTI/UBIT calculations and reporting, describe new compensation rules, and offer guidance on stra... Read More

Speakers:  Michele A. W. McKinnon, Partner, McGuireWoods J. Marc Fosse, Director, Trucker Huss

Tax Reform and U.S. Foreign Reporting for Individuals: New Cross-Border Repatriation and I...
Navigating Participation Exemption System, GILTI Inclusions, Intangible and Passive Income...
February 15, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and compliance professionals with a critical first look at the practical impact of the new tax overhaul bill on U.S taxpayers with foreign income and tax reporting obligations. The panel will examine the major changes the new law imposes on calculating and repo... Read More

Speakers:  Patrick J. McCormick, J.D., LL.M., Partner, Kulzer & DiPadova William R. Skinner, Partner, Fenwick & West

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

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

Speakers:  Jeremiah W. Doyle, IV, Senior Wealth Strategist, BNY Mellon Wealth Management Jacqueline Patterson, Partner, Buchanan & Patterson

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

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

Speakers:  Tim Cook, Partner, Wilder Coe C. Edward Kennedy, Jr., CPA, JD, Managing Director, C. Edward Kennedy Jr.

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

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

Speakers:  Randall P. Andreozzi, Partner, Andreozzi Bluestein Weber Brown Igor S. Drabkin, Principal, Holtz Slavett & Drabkin Matthew D. Lee, Partner, Fox Rothschild Michel R. Stein, Principal, Hochman Salkin Rettig Toscher & Perez

Broker-Dealer Audits: Overcoming Costly Deficiencies in PCAOB Examinations and Avoiding Sa...
Addressing Auditor Independence, Related-Party Transactions, SEC Net-Capital Rules and Mor...
January 25, 2018 CPE CPE On-Demand, Download

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

Speakers:  Kevin G. Breard, Managing Partner, Breard & Associates Payton Baran, Confirmation.com Robert V. Cornish, Jr., Of Counsel, Wilson Elser Moskowitz Edelman & Dicker

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

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

Speakers:  Joseph P. Nicola, Jr., Tax Partner, Sisterson & Co. Tricia Shultz, JD, CPA, Sisterson & Co.

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

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

Speakers:  Mo Aafi, Tax Manager, W.L. Dueck & Co. Mehrdad Ghassemieh, Partner, Harlowe & Falk Michael Knobler, Fenwick & West

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

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

Speakers:  Matthew D. Lee, Partner, Fox Rothschild Jeffrey M. Rosenfeld, Esq., Blank Rome Marc J. Strohl, CPA, Principal, Protax Consulting Services

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

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

Speakers:  Nickolas Gianou, Skadden Arps Slate Meagher & Flom Brian Krause, Partner, Skadden Arps Slate Meagher & Flom

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

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

Speakers:  Jeremiah W. Doyle, IV, Senior Wealth Strategist, BNY Mellon Wealth Management Jacqueline Patterson, Partner, Buchanan & Patterson

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

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

Speakers:  Eric J. Michaels, Partner, Fox Rothschild Alexander Morgan, CPA, Partner, Tax Services, Fiondella Milone & LaSaracina Angelina Milo, CPA, Vice President, Tax Services Group, Meaden & Moore

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

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

Speakers:  Ryan Dudley, Partner, Friedman Richard S. Lehman, Atty, United States Taxation and Immigration Law John R. Strohmeyer, Crady Jewett & McCulley

Maintaining Partner Capital Account Balances: Preparing Workpapers, Documenting Allocation...
October 31, 2017 CPE, EA CPE On-Demand, Download

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

Speakers:  Jeffrey N. Bilsky, Partner, National Tax Office, BDO USA Joseph C. Mandarino, Partner, Smith Gambrell & Russell Justin Ferguson, Senior Manager - Partnership Taxation, Grant Thornton

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

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

Speakers:  Karen A. Lake, CPA, Associate Director of Tax Services, Berkowitz Pollack Brant Advisors and Accountants Michael Hirsch, JD, LLM, Senior Manager of Tax Services, Berkowitz Pollack Brant Advisors and Accountants Richard Cabrera, Corporate Tax Senior Manager, Berkowitz Pollack Brant Advisors and Accountants

IRC Section 754: Partnership and Pass-Through Entity Basis Adjustments
Mastering Election Rules and Tackling Complex Decisions for Distributions From Partnership...
August 22, 2017 CPE, EA CPE On-Demand, Download

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

Speakers:  William C. Lentine, Member, Dykema Gossett Dina A. Wiesen, Senior Manager, National Tax Office, Passthroughs, Deloitte Tax

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

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

Speakers:  Maher Haddad, Partner, Baker & McKenzie Paul D. Patrow, Partner, Faegre Baker Daniels

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

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

Speakers:  Joshua Ashman, CPA, Partner, Expat Tax Professionals Stuart E. Horwich, Partner, D&H Global Tax Group Ephraim Moss, Esq., Partner, Expat Tax Professionals Jeffrey M. Rosenfeld, Esq., Blank Rome

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

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

Speakers:  Steven Flynn, Partner, W.L. Dueck & Co. Mehrdad Ghassemieh, Partner, Harlowe & Falk

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

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

Speakers:  Brian Krause, Partner, Skadden Arps Slate Meagher & Flom David F. Levy, Partner, Skadden Arps Slate Meagher & Flom Nickolas Gianou, Skadden Arps Slate Meagher & Flom

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

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

Speakers:  Jeremiah W. Doyle, IV, Senior Wealth Strategist, BNY Mellon Wealth Management Jacqueline Patterson, Partner, Buchanan & Patterson

Claiming the Section 41 R&D Credit After the PATH Act: Leveraging Small Business Provision...
Calculation and Substantiation of QRAs and QREs, Using R&D Credits to Offset Payroll Tax a...
December 1, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide to the Section 41 Research and Development (R&D) Income Tax Credit. The panel will discuss how to determine what activities may be treated as as qualified research activities (QRAs), offer guidanc... Read More

Speakers:  Brett Ritter, Tax Partner, PricewaterhouseCoopers Bruce Warner, Managing Director, Warner Robinson Kenneth (Mike) Flesher, Tax Director, Swanson Reed

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

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

Speakers:  Grant Gilmour, International Tax Partner, Gilmour Group CPAs C. Edward Kennedy, Jr., CPA, JD, Partner, GrossDukeNelson & Co.

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

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

Speakers:  Renee Ordeneaux, CPA, Partner, Armanino Stacie Kowalczyk, CPA, Senior Manager, Armanino

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

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

Speakers:  Kenneth J. Vacovec, Founding Partner, Vacovec Mayotte & Singer Rafi W. Mottahedeh, Jenner & Block Rita M. Ryan, Vacovec Mayotte & Singer

IC-DISC Strategies: Mastering the Complex Operational Challenges
Anticipating IRS Audit Risks, Calculating Commissions, and Tackling Computational Intricac...
November 10, 2016 CPE, EA CPE On-Demand, Download

This CPE webinar will prepare accounting professional, tax advisors, and DISC administrators to understand the requirements of Discs and to better leverage their tax benefits. The panel will review and explain the key strategic steps for day-to-day aspects of running an IC-DISC, including calculatin... Read More

Speakers:  Neal J. Block, Senior Counsel, Baker & McKenzie Mark C. Gasbarra, CPA, National Managing Director, Forte International Tax Randall Janiczek, CPA, Plante & Moran

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

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

Speakers:  Ryan Dudley, Partner, Friedman Richard S. Lehman, Atty, United States Taxation and Immigration Law John R. Strohmeyer, Crady, Jewett & McCulley

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

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

Speakers:  Steven D. Bortnick, Partner, Pepper Hamilton William R. Skinner, Partner, Fenwick & West Thomas D. Phelan, Pepper Hamilton

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

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

Speakers:  William M. Funk, Atty, Law Office of William M. Funk Elizabeth M. Mills, Senior Counsel, Proskauer Rose

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

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

Speakers:  Michael T. Donovan, Member, Lewis Rice Keith K. Grissom, Atty, Greensfelder Hemker & Gale

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

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

Speakers:  Charles J. McLucas, Jr., CPA, PFS, Founder and CEO, Charitable Trust Administrators Joylyn Ankeney, CPA, AKT

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

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

Speakers:  William R. Skinner, Partner, Fenwick & West Kevin M. Hall, Holland & Knight Neel Modha, Holthouse Carlin & Van Trigt

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

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

Speakers:  David Patch, Senior Director, National Tax Office Partnership Group, BDO USA Dina A. Wiesen, Senior Manager, National Tax Office, Passthroughs, Deloitte Tax

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

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

Speakers:  Matthew A. Stevens, Principal, Ernst & Young Andrew L. Howlett, Miller & Chevalier

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

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

Speakers:  Lawrence M. Lipoff, CPA, TEP, CEBS, Director, CohnReznick Dianne C. Mehany, Member, Caplin & Drysdale Morris N. Robinson, Esq., CPA, LL.M., Managing Director, M. Robinson & Co. Patricia Weisgerber, Esq., LL.M., M. Robinson & Co.

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

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

Speakers:  Tracy McSweeney Child, Partner, Sherman Wells Sylvester & Stamelman Joy Matak, J.D., LLM., Director, CohnReznick

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

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

Speakers:  Lynn E. Fowler, Partner, Kilpatrick Townsend & Stockton Joseph C. Mandarino, Partner, Smith Gambrell & Russell

Calculating Fiduciary Accounting Income for Trusts: Interpreting Operating Documents, Appl...
Reconciling FAI to DNI and Trust Taxable Income, Avoiding Tax and Beneficiary Challenges
June 21, 2016 CPE, EA CPE On-Demand, Download

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

Speakers:  Jeffrey M. Bergman, Schiff Hardin Howard L. Sanger, Atty, Sanger & Manes

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

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

Speakers:  Noel P. Brock, Assistant Professor, West Virginia University Lynn E. Fowler, Partner, Kilpatrick Townsend & Stockton Amanda Wilson, Partner, Lowndes Drosdick Doster Kantor & Reed

Forms W-8BEN and W-9 Compliance in Foreign and U.S. Business Transactions
Meeting the Demands of the Substantially Overhauled W-8BEN Under New FATCA Rules
May 12, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and executives with a detailed review of the latest Form W-8BEN and best practices for compliance, including Form W-9, from the payor's and payee's perspectives. Read More

Speakers:  Jack Brister, Managing Member, International Wealth Tax Advisors Professor William H. Byrnes, Associate Dean, Special Projects, Texas A&M University Law Alicea Castellanos, Director, International Wealth Tax Advisors

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

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

Speakers:  Nina Bahazhevska, Audit Manager, Grassi & Co. Helen Martin, Manager, EisnerAmper Jimmy Mo, Director, EisnerAmper Jennifer Mosera, Audit Supervisor, Grassi & Co.

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

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

Speakers:  Christin M. Bucci, Esq., CPA, LL.M., Bucci Law Offices Dennis N. Brager, Esq., Brager Tax Law Group

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

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

Speakers:  Paul W. Jones, CPA, Atty, Hale & Wood Robert J. Misey, Jr., Shareholder, Reinhart Boerner Van Deuren Marc J. Strohl, CPA, Principal, Protax Consulting Services

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

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

Speakers:  Garrett M. Higgins, CPA, Partner, PKF O'Connor Davies Elizabeth M. Mills, Senior Counsel, Proskauer Rose

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

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

Speakers:  Ned Leiby, Director, Income and Franchise Taxes, Ryan Jennifer A. Zimmerman, Atty, Horwood Marcus & Berk Chartered

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

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

Speakers:  Brian Yacker, Managing Partner, YH Advisors | The Exempt Org Experts Alycia Mecchella, Tax Manager, Grant Thornton April Stith, CPA, Tax Senior Manager, Moss Adams

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

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

Speakers:  Robert A.N. Cudd, Senior Partner, Polsinelli Jonathan Raymon, Vice President/Trust Officer, Hilliard Lyons Trust Company

Ethics for Tax Return Preparers: Meeting Standards for Conduct Under Circular 230, the NAT...
December 16, 2015 CPE, EA CPE On-Demand, Download

This webinar will provide federal tax return preparers with a thorough and comprehensive overview of the ethical requirements of Circular 230 and other relevant standards of conduct. The panel will discuss the sometimes conflicting duties preparers owe to both the taxpayer and the Internal Revenue S... Read More

Speakers:  Joe Marchbein, CPA, Tax Department Manager, Rice Sullivan, LLC Gerard Schreiber, Partner, Schreiber & Schreiber CPAs

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

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

Speakers:  Nathan Carlson, President, Retirement Planning Services David M. Kahn, Managing Member, ERISA Compliance Consulting Services Joanna C. Kerpen, Partner, McDermott Will & Emery Brian A. Benko, Esq., McDermott Will & Emery

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

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

Speakers:  Alison N. Dougherty, J.D., LL.M., Senior Tax Manager, Aronson Charles K. Kolstad, Of Counsel, Venable

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

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

Speakers:  Jay Giannantonio, MS, CPA, CIA, Moderator, BNA Training & IT Solutions Johnny L. Brooks, CPA, Managing Director, Brooks & Associates

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

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

Speakers:  Christopher A. Karachale, Senior Counsel, Hanson Bridgett LLP Raymond L. Leung, CPA, Managing Partner, Leung Louie Ip & Co. David Strong, Partner, Morrison & Foerster

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

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

Speakers:  Ted R. Batson, Jr., Executive Vice President, Renaissance Joe Carter, Director of Planned Giving, Oklahoma City Community Foundation

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

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

Speakers:  Karen Harriger Currie, Partner, Jones Day Jeff Glickman, Partner, Habif Arogeti & Wynne David Seiden, CPA, Partner, Citrin Cooperman

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

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

Speakers:  Robert A.N. Cudd, Senior Partner, Polsinelli Stephen Ng, Tax – Financial Services, Kaufman Rossin

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

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

Speakers:  Ryan Dudley, Partner, Friedman Richard S. Lehman, Atty, United States Taxation and Immigration Law John R. Strohmeyer, Porter Hedges

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

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

Speakers:  Steven Goluch, Principal, Weiss & Company L. Andrew Immerman, Partner, Alston & Bird Louis Vlahos, Shareholder, Farrell Fritz

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

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

Speakers:  Amanda Adams, Tax Partner, Blazek & Vetterling Brian Yacker, Partner, YH Advisors

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

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

Speakers:  Michael Plaks, E.A., IRS Help - Michael Plaks, EA Michael Masri, Esq., Chadbourne & Parke Adam P. Mechanic, Law Clerk, Chadbourne & Parke

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

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

Speakers:  William C. Lentine, Member, Dykema Gossett Dina A. Wiesen, Senior Manager, National Tax Office, Passthroughs, Deloitte Tax

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

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

Speakers:  John Manning, Esq., The DPAD Group Dan Steele, CPA, The DPAD Group

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

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

Speakers:  Matthew D. Lee, Partner, Blank Rome Jeffrey M. Rosenfeld, Atty, Blank Rome

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

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

Speakers:  Vicki Meyer, Owner, Vicki Meyer Consulting David Patch, Senior Director, National Tax Office Partnership Group, BDO USA

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

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

Speakers:  Robert A.N. Cudd, Senior Partner, Polsinelli Jeffrey R. Davine, Partner, Ballard Spahr Joseph K. Fletcher, III, Partner, Glaser Weil Fink Howard Avchen & Shapiro

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

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

Speakers:  Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld Jessica Fischer, Tax Manager, Ernst & Young

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

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

Speakers:  Matthew R. O'Kane, Shareholder, Lowndes Drosdick Doster Kantor & Reed Amanda Wilson, Partner, Lowndes Drosdick Doster Kantor & Reed

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

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

Speakers:  Jonathan Stein, Atty., Pryor Cashman Edward S. Wei, Atty., Cadwalader Wickersham & Taft

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

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

Speakers:  Albert Dumaual, Atty, Capell Barnett Matalon & Schoenfeld Damien R. Martin, Senior Manager, BKD Douglas N. Rubenstein, Director, Katz Sapper & Miller

IC-DISC: Compliance Challenges in the Federal Tax Break for Exporters
Leveraging Benefits Arising From the Dividend Tax Solution
October 21, 2014 CLE, CPE, EA CPE On-Demand, Download

This webinar will prepare tax counsel, professionals and advisors to take on the tough challenges of leveraging tax benefits of IC-DISC formation. The panel will review and explain the key strategic steps for forming entities, tax planning, and maintaining compliance. Read More

Speakers:  James Loizeaux, Managing Director, Global Tax Services, CliftonLarsonAllen Robert J. Misey, Jr., Shareholder, Reinhart Boerner Van Deuren

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

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

Speakers:  Tina D. Milligan, Managing Director, HarrismyCFO Domingo P. Such, III, Partner, Perkins Coie

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

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

Speakers:  David Forst, Tax Group Practice Leader, Fenwick & West Amanda Wilson, Partner, Lowndes Drosdick Doster Kantor & Reed

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

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

Speakers:  Jon P. Brose, Partner, Seward & Kissel Mitchell S. Fuerst, Managing Partner, Fuerst Ittleman David & Joseph, PL Patti S. Spencer, Atty, Spencer Law Firm

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

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

Speakers:  L. Andrew Immerman, Partner, Alston & Bird Lynn E. Fowler, Partner, Kilpatrick Townsend & Stockton

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

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

Speakers:  Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld Michala P. Irons, Barnes & Thornburg

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

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

Speakers:  Robert E. Barnhill, III, Atty, CPA/PFS, CFP, Robert E. Barnhill, Atty at Law

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

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

Speakers:  Robert A.N. Cudd, Senior Partner, Polsinelli Joseph K. Fletcher, III, Partner, Glaser Weil Fink Howard Avchen & Shapiro Amanda Wilson, Partner, Lowndes Drosdick Doster Kantor & Reed

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

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

Speakers:  Gary Carter, PhD, MT, CPA, Owner, GW Carter Marc J. Gedeon, Founder & President, Gedeon Law and CPA