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Texas Franchise Tax: New Sourcing Rule, COGS Calculations, Entity Issues, and Combined Rep...
July 22, 2021 CPE CPE On-Demand, Download

This webinar will provide a guide to various compliance requirements and planning opportunities related to the Texas Franchise Tax. The program will discuss options for calculating and reporting the most challenging aspects of the tax, including new sourcing regulations, identifying Texas cost of go... Read More

Preparing Form 1041: Post Mortem Tax Saving Strategies
July 22, 2021 CPE, EA CPE On-Demand, Download

This webinar will outline strategies that should be considered by estate and trust practitioners when preparing Form 1041. Our panel of estate tax veterans will identify ways to reduce tax for taxable and non-taxable estates and their heirs. Read More

Tax Strategies for Advising Retirees: Social Security Planning, Roth Conversions, QCDs, SE...
July 22, 2021 CPE, EA CPE On-Demand, Download

This webinar will guide tax advisers through tax-saving strategies for taxpayers approaching retirement age or who have already retired. Our panel of experts will identify opportunities to minimize tax and maximize assets and address recent and impending legislation affecting these taxpayers. Read More

Real Estate Professional Tax Status: Electing Aggregation, Meeting the Material Participat...
July 21, 2021 CPE, EA CPE On-Demand, Download

This webinar 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

State Income Tax Treatment of Nonresident Trusts: Compliance Challenges and Planning Oppor...
Determining Residency, Allocating Income Between Trust and Beneficiary, Apportionment Ques...
July 14, 2021 CPE CPE On-Demand, Download

This webinar will provide tax professionals and advisers with a practical guide into various states' rules governing nonresident trusts' income tax treatment with multistate income or beneficiary connections. The panel will address state taxation of trusts in light of the Supreme Court's grant of ce... Read More

Calculating and Reporting Foreign E&P: Categorizing PTEP, Form 5471 Schedules H, P & R, Fo...
July 13, 2021 CPE, EA CPE On-Demand, Download

This webinar 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... Read More

Reconciling GAAP Basis and Tax Basis in Partnership Income Tax Returns and K-1 Schedules
June 30, 2021 CPE, EA CPE On-Demand, Download

This webinar 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 curre... Read More

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

This webinar will provide tax advisers and compliance professionals with a sound foundation for individual taxpayers' complex foreign asset information reporting requirements. The webinar will identify specific classes of offshore ownership interests that require tax reporting when held by individua... Read More

Determining Basis for Partners and Shareholders: AAA vs. Capital Accounts, Debt-Financed L...
June 28, 2021 CPE, EA CPE On-Demand, Download

This webinar will explain basis calculations for S corporations and partnerships. Our panel of tax professionals will compare and contrast debt-financed losses, AAA (accumulated adjustment account) and capital accounts, and basis restoration. The panel will provide examples of these complex calculat... Read More

IRS Audits of Expatriates: Section 965 Transition Tax, Exit Tax, Non-Filers, and the Exami...
June 24, 2021 CPE, EA CPE On-Demand, Download

This webinar will discuss IRS examinations of taxpayers living abroad. Our expert panel will guide tax practitioners through the examination process and explain best practices to withstand the on-going scrutiny of these taxpayers' returns. Read More

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

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

Form 5471 Schedules J, P, H, E: Calculating and Reporting E&P and Foreign Tax Credits
June 22, 2021 CPE, EA CPE On-Demand, Download

This webinar will explain and simplify the preparation of Form 5471, Schedules J, P, H, and E for tax preparers grappling with the preparation of these detailed schedules after the multitude of changes made by recent tax reform. Read More

Preparing Forms 8992 and 8993 for GILTI and FDII: Recent Updates, Tested Income, QBAI, and...
June 17, 2021 CPE, EA CPE On-Demand, Download

This webinar will guide international tax professionals through preparing and calculating amounts for reporting on Forms 8992 and 8993 for GILTI (Global Intangible Low-Taxed Income) and FDII (Foreign Derived Intangible Income). Our veteran foreign practitioners will discuss the concepts behind the n... Read More

Evaluating Trust Documents for Tax Consequences: Trust Types, Distribution and Termination...
June 16, 2021 CPE, EA CPE On-Demand, Download

This webinar will explain common provisions found in trust documents that have meaningful tax consequences. Our panel of trust veterans will identify clauses found in trust documents that affect distributions, termination, and taxation of trusts and trust beneficiaries. Read More

U.S. Partnerships With Foreign Partners: Navigating Withholding, Informational Reporting,...
Determining ECI, FDAP, FIRPTA Income Classifications, Treaty Benefits, Basis Adjustments a...
June 15, 2021 CPE, EA CPE On-Demand, Download

This 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 and reporting requirements with respect to non-U.S. partners. Read More

Correcting Foreign Information Reporting Noncompliance: Voluntary Disclosure Programs
Navigating Penalty Abatement for Failure to File Forms 5471, 5472, FATCA, and FBAR
June 14, 2021 CPE, EA CPE On-Demand, Download

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

Tax Strategies for Breweries: Leasing vs. Buying Kegs, Choice of Entity, R&D Credit, Excis...
June 14, 2021 CPE, EA CPE On-Demand, Download

This webinar will address general business decisions, the numerous taxes paid, and the incentives available for brewery owners and advisers. Our brewery experts will focus on steps to take to minimize taxes and maximize profits for these businesses. Read More

Nexus and Apportionment Issues: State and Local Taxes, State Law Exceptions, Market-Based...
June 10, 2021 CPE, EA CPE On-Demand, Download

This webinar will guide tax professionals on evolving state tax nexus and apportionment issues for multistate companies with remote workforce, including new complexities caused by guidance issued as a response to COVID-19 pandemic. The panel will provide insight into multiple compliance issues such... Read More

Complex Tax Provisions in LLC Operating Agreements: Minimum Gain Chargeback, Waterfall All...
June 9, 2021 CPE, EA CPE On-Demand, Download

This webinar 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

Qualified Small Business Stock: Maximizing the Section 1202 Exclusion for Startup Investor...
June 8, 2021 CPE, EA CPE On-Demand, Download

This webinar 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 sub... Read More

Tax Treatment of Airplane Purchases: Maximizing Deductions for Business Aircraft Expenditu...
June 3, 2021 CPE, EA CPE On-Demand, Download

This webinar will address tax considerations for aircraft purchase and use. Purchasing an airplane has provided substantial tax savings in the past. While tax reform reduced or eliminated some deductions, others have increased significantly, leaving tax professionals and owners with much to consider... Read More

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

This webinar will address calculating and maintaining partners' capital account balances under 704(b), GAAP, and tax basis reporting requirements. Our panel of partnership experts will explain the importance of each method, compare and contrast annual recording differences for each, and discuss how... Read More

Preparing Form 1120-F for Foreign Corporations: 2020 Revisions, ECI, Protective Claims, an...
May 27, 2021 CPE, EA CPE On-Demand, Download

This webinar will provide a practical explanation of completing form 1120-F, U.S. Income Tax Return of a Foreign Corporation. Our foreign tax reporting experts will explain how to properly prepare this onerous form, including who is required to file, filing protective claims, and illustrative exampl... Read More

Family Office Tax Update: Structuring, Meeting Trade or Business Criteria, Recent and Impe...
May 26, 2021 CPE, EA CPE On-Demand, Download

This webinar will explain how recent and imminent tax changes impact family offices. Our panel of family wealth professionals will explore tax planning strategies to minimize taxes paid by these families and their offices. Read More

Real Estate Partnership Returns: Reviewing Form 1065, Schedule K-1, and Attachments to Avo...
May 25, 2021 CPE, EA CPE On-Demand, Download

This webinar will walk tax practitioners through the process of reviewing Form 1065, U.S. Return of Partnership Income Tax Return, and its related schedules. Our partnership experts will cover changes to the 2020 form and schedules, common M-1 adjustments, properly reporting liabilities, key electio... Read More

State Pass-Through Entity Taxation Regimes: Analyzing Tax Consequences and Caveats of PTE...
May 24, 2021 CPE CPE On-Demand, Download

This webinar will discuss states' pass-through entity (PTE) taxation regimes, when and how to elect PTE taxation in applicable states, and analyze the ultimate taxation of owners to mitigate taxes paid. Read More

Texas Franchise Tax: New Sourcing Rule, COGS Calculations, Entity Issues, and Combined Rep...
May 18, 2021 CPE CPE On-Demand, Download

This webinar will provide a guide to various compliance requirements and planning opportunities related to the Texas Franchise Tax. The program will discuss options for calculating and reporting the most challenging aspects of the tax, including new sourcing regulations, identifying Texas cost of go... Read More

Tax Reporting of Cryptocurrency: Calculating Basis, Income, and Gain
Determining Character of Gain and Basis in Mined Currency, Recognizing Filing Obligations...
February 25, 2021 CPE, EA CPE On-Demand, Download

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

Schedule K-1 Disclosures for Pass-Through Entities: At-Risk, Basis, and Passive Activity S...
Sec. 163(j), QBI, 704(c), and Tax Basis Capital Reporting Requirements
February 23, 2021 CPE, EA CPE On-Demand, Download

This webinar will discuss the latest IRS requirements for disclosing information to partners and shareholders on Schedule K-1. Our panel of tax experts will explain how to present attachments clearly and concisely for shareholders and partners of flow-through entities. They will provide examples and... Read More

Tax Considerations for Foreign Rental Property: Holding Structures, Reporting Rental Incom...
February 23, 2021 CPE, EA CPE On-Demand, Download

This webinar will discuss the considerations and caveats of U.S. residents owning foreign rental property. Our seasoned panel of international tax experts will explore U.S. and foreign holding structures, residential and nonresidential rentals, and properly reporting rental income and expenses with... Read More

Taxation of Foreign Source Income: GILTI HTE Regulations, Subpart F, Sec. 245A DRD, Sale o...
February 18, 2021 CPE, EA CPE On-Demand, Download

This webinar will provide tax professionals with guidance on final and proposed regulations governing foreign source income taxation. The panel will present an in-depth analysis of changes in the application of Subpart F as a result of the TCJA, global intangible low-taxed income (GILTI), the territ... Read More

Installment Sales Reporting Under Section 453: Avoiding Pitfalls
Contingent, Related Party, Depreciation Recapture, and Large Installment Sales
February 18, 2021 CPE, EA CPE On-Demand, Download

This webinar will address the various tax issues surrounding use of the installment sales method of reporting ("installment method") on the sale of property. Unique scenarios affecting use of the installment method will also be discussed, including contingent payments, depreciation recapture, sales... Read More

IRS New S Corporation Initiative: Losses in Excess of Basis, Taxable Distributions, Handli...
February 17, 2021 CPE, EA CPE On-Demand, Download

This webinar 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... Read More

Form 1065 Tax Basis Capital Methods for 2020
Transactional Approach and Three Alternative Methods for Partners' Beginning Capital
February 9, 2021 CPE, EA CPE On-Demand, Download

This webinar will update practitioners on the latest tax basis capital reporting requirements. Our panel of experts will discuss the transactional approach for tax basis capital and the three alternative methods for calculating beginning tax basis capital, both added to the instructions for Form 106... Read More

Reporting Partnership K-1s on Form 1040: Tax Basis Capital, Built-In Gains, and Step-Ups
February 4, 2021 CPE, EA CPE On-Demand, Download

This webinar will review the recent changes made to Schedule K-1 (Form 1065) and guide practitioners in reporting the individual line items on individual income tax returns. Read More

Performing Multistate Nexus Reviews: Assessing Sales, Income, and Other Tax Exposure
February 3, 2021 CPE CPE On-Demand, Download

This webinar will outline the steps to assess business filing obligations in other states. Our experts will explain the process of determining whether an entity has a reporting and payment obligation for income, sales, and other taxes outside its home state. Read More

Foreign Investment in U.S. Real Estate: Reporting and Avoiding Withholding, Holding Struct...
February 3, 2021 CPE, EA CPE On-Demand, Download

This webinar will explain the complexities of taxation and withholding on foreign investment in U.S. real property. Our panel of multinational tax veterans will focus on strategies to minimize taxation of these properties--whether held individually or through an entity--for tax practitioners working... Read More

IRC Section 645 Elections: Filing a Combined Qualified Revocable Trust and Estate Income T...
February 3, 2021 CPE, EA CPE On-Demand, Download

This webinar will explain how making the election under IRC Section 645 can significantly reduce the tax filing burden for practitioners and lower beneficiaries tax obligations. Read More

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

This webinar will explain the caveats and considerations of giving away the family home from the initial transfer to the final sale. The panelist of tax experts will discuss methods of transfer, capital gains issues, installment notes, related party rents, and how to devise the best tax outcomes for... Read More

Section 754 Elections on Form 1065: Making Valid Elections, Seeking Relief For Missed or I...
Mastering the Mechanics of Election Statements, Schedule K-1, Section 301.9100 Relief, and...
February 2, 2021 CPE, EA CPE On-Demand, Download

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

Allocating Capital Gains to Distributable Net Income in Estates and Trusts: Achieving Opti...
January 27, 2021 CPE, EA CPE On-Demand, Download

This webinar 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

U.S.-Canadian Dual Taxation Pitfalls: Reporting Issues and Planning Opportunities for U.S....
Navigating Tax Treaties to Minimize Tax on Passive Income and Pass-Through Income
January 26, 2021 CPE, EA CPE On-Demand, Download

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

Correcting Capital Account Errors on Partnership Returns
A Comprehensive Guide to Corrections, Allocations, and True-Ups of Capital Accounts
January 19, 2021 CPE, EA CPE On-Demand, Download

This webinar will provide tax professionals and advisers with an in-depth and practical guide to the accounting and tax disclosure requirements to correct and adjust capital account balances. The panel will focus on reconstructing capital accounts in light of the required reporting of negative tax b... Read More

Form 8858 Reporting of U.S. Owned Foreign Disregarded Entities: Ownership and Correct Fili...
Information Return Requirements for Check-the-Box Structures Including Indirect and Constr...
January 12, 2021 CPE, EA CPE On-Demand, Download

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

Mastering Reporting of Publicly Traded Partnership and MLP K-1s on Partners' Returns
Navigating Footnotes and Tying Information to the 1040
December 22, 2020 CPE, EA CPE On-Demand, Download

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

Sales Tax for Construction and Real Property Transactions: Tax Treatment of Contracts, Lab...
December 17, 2020 CPE CPE On-Demand, Download

This webinar will provide tax professionals and advisers an in-depth analysis of state sales tax treatment of construction and real property transactions. The panel will discuss the taxation of construction labor and building materials permanently "attached" to real property, state law distinctions... Read More

Key Tax Provisions in LLC Operating Agreements: Interpreting Special Allocation, Safe Harb...
December 16, 2020 CPE, EA CPE On-Demand, Download

This webinar will review LLC operating agreements from the perspective of a tax professional. Our partnership veteran will explain how to identify common language in agreements for special allocations, safe harbor provisions, deficit restoration obligations (DROs), and suggestions for handling provi... Read More

Maximizing the 199A Deduction: Increasing Assets and Wages, Separating and Aggregating Bus...
December 15, 2020 CPE, EA CPE On-Demand, Download

This webinar will provide advisers to businesses with strategies to increase the generous 20% QBI deduction under 199A. The panel will cover tips to maximize W-2 income and assets when applicable, separating and aggregating businesses, and other planning tips. Read More

Foreign Tax Credits for Individuals: Form 1116 Changes, Final and Proposed Regulations
GILTI High-Tax Exception, Limitations and Calculations, Income Baskets, Carryovers
December 10, 2020 CPE, EA CPE On-Demand, Download

This webinar will provide a practical guide to completing Form 1116 to claim foreign tax credits (FTCs) in the aftermath of recent law changes to the Section 901 credit regime. The panel will outline which foreign taxes are eligible for foreign income tax credits after GILTI, discuss strategies for... Read More

Advanced Multistate Taxation of Partnerships and Individual Partners
Business vs. Nonbusiness Income Characterization, Reconciling Conflicting State Tax Treatm...
December 9, 2020 CPE, EA CPE On-Demand, Download

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

Deducting Trust and Estate Charitable Donations: Trust Provisions and Wills, Recent Court...
December 8, 2020 CPE, EA CPE On-Demand, Download

This webinar will discuss the hurdles to deduct charitable contributions on estate and trust returns. Our panel of trust and estate experts will detail the considerations surrounding these deductions, including examining the relative provisions in the trust documents and wills, contributing apprecia... Read More

U.S.-Australian Dual Taxation Issues: Superannuation Funds and the U.S.-Australia Income a...
December 3, 2020 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers filing returns for clients taxed in both Australia and the U.S. with an explanation of reporting requirements and tax obligations in both countries. The panel will discuss treaty provisions, relief from dual taxation, residency determinations, and how to mitiga... Read More

Calculating Trust Accounting Income Under Uniform Principal and Income Act
December 3, 2020 CPE, EA CPE On-Demand, Download

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

Section 704(c) Capital Account Book-Ups: Revaluation of Partnership Assets
Triggering Events for Revaluations, Effects of Revaluations on Allocations of Tax Items
December 2, 2020 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers with a practical guide to the complexities of capital account revaluations or "book-ups" under Section 704. The panel will detail the circumstances and events under which a partnership may revalue its property to FMV to adjust the capital accounts of its member... Read More

Form 5227 Reporting: Charitable Split-Interest Annuity Trusts and Unitrusts
Avoiding Common Errors in Information Reporting of CLATs, CRATs, CLUTs, and CRUTs
November 19, 2020 CPE, EA CPE On-Demand, Download

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

New GILTI High Tax-Exclusion Final Regulations: Tested Units, Controlled CFC Groups, and R...
November 19, 2020 CPE, EA CPE On-Demand, Download

This webinar will provide CFC shareholders and tax professionals with a comprehensive understanding of the final global intangible low-taxed income (GILTI) High-Foreign-Tax Exclusion Regulations (T.D. 9902) released in July 2020. Our panel of international tax experts will explain how the final regu... Read More

State Taxation on the Sale of Pass-Through Entity Interests
Sourcing Issues, Tiered Entities, Apportionment vs. Allocation, Residents vs. Nonresidents...
November 18, 2020 CPE CPE On-Demand, Download

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

Calculating Trust Fiduciary Accounting Income: Interpreting Operating Documents, Applying...
Reconciling FAI to DNI and Trust Taxable Income, Avoiding Tax and Beneficiary Challenges
November 12, 2020 CPE, EA CPE On-Demand, Download

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

Form 5471 Schedule J, Accumulated Earnings of Controlled Foreign Corporation: Line-by-Line
Deep Dive Into Additional Categories, Classifications, and Sections of Complex Schedule J
November 12, 2020 CPE, EA CPE On-Demand, Download

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

IRS High-Wealth Examinations: IRS Wealth Squad, Targeted Issues, Preparation, IDRs, Appeal...
November 5, 2020 CPE, EA CPE On-Demand, Download

This webinar 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

Basics of Foreign Tax Reporting: Identifying Individuals' Filing Requirements
Inbound vs. Outbound Reporting Duties, Intersection Between Information Reporting and Inco...
October 29, 2020 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and compliance professionals with a sound foundation for identifying foreign tax and asset information requirements for individual taxpayers. The webinar will identify reporting requirements, differentiate between inbound and outbound filing duties, and detail... Read More

Tax Issues Facing Homeowners' Associations: Forms 1120-H, 1120, 1120-C and 990
October 27, 2020 CPE, EA CPE On-Demand, Download

This webinar will provide welcomed tax advice for practitioners, board members, and owners participating in or advising HOAs. The panel will help advisers understand the three filing considerations HOAs should consider annually, historical precedents relative to HOAs, and how to minimize taxes paid... Read More

IRC 163(j) Business Interest Deduction Limitation Rules and How to Avoid Them
Investment Assets, Small Businesses, and Real Property
October 22, 2020 CPE, EA CPE On-Demand, Download

This webinar will guide partnership tax advisers and compliance professionals in navigating the Section 163(j) Business Interest Deduction Limitation rules as they apply to individuals, partnerships, and other pass-through entities. The panel will discuss the interest expenses subject to limitation... Read More

Mastering U.S. Tax Reporting of Foreign Retirement Account Ownership and Distributions
Calculating Current Tax, Revenue Procedure 2020-17, Detailing Informational Reporting
October 6, 2020 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers with a comprehensive guide to understanding the reporting requirements of U.S. taxpayers with beneficial interests in foreign/non-U.S. retirement accounts, including pensions, annuities, social security equivalents, and recent relief exempting specific trusts f... Read More

State Taxation of Foreign Income: Section 163(j), GILTI, Section 250 Deduction, Repatriati...
October 1, 2020 CPE, EA CPE On-Demand, Download

This webinar will discuss the multitude of differences in state requirements for reporting foreign income. Our panel of experts in foreign income tax matters will explain the latest developments in state taxation of GILTI income, the corresponding Section 250 deduction, and Section 965 repatriation... Read More

Form 8621 PFIC Reporting: Passive Foreign Investment Company Rules
Subpart F Expansion, New U.S. Shareholder Rules, Dealing With Dual CFC/PFIC Status, QEF El...
September 24, 2020 CPE, EA CPE On-Demand, Download

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

Basis Calculations for Partnerships and LLCs
Book-Ups, Step-Ups, At-Risk Amounts, Allocating Liabilities, and Recourse and Nonrecourse...
September 22, 2020 CPE, EA CPE On-Demand, Download

This webinar will provide tax preparers and professionals advising partnerships and LLCs with a solid foundation for the calculation and maintenance of partners' basis accounts. The panel will discuss book-ups, step-ups, at-risk rules, and the corresponding debt allocations of recourse and nonrecour... Read More

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

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

Tax Reporting and Reconciliation of Hedge Fund and Other Alternative Investment Fund K-1s
Navigating Footnotes and Tying Information to the Tax Return
August 20, 2020 CPE, EA CPE On-Demand, Download

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

Complex Gift Reporting on Form 709: GRATs, Business Interests, Crummey Trusts, CLTs and CR...
August 20, 2020 CPE, EA CPE On-Demand, Download

This webinar will guide practitioners through reporting of more complicated gifts, including examples of how gratuitous transfers made under common estate planning strategies should be reported and disclosed on Form 709. Our expert panel will discuss in detail the reporting of gifting to GRATs, Crum... Read More

Form 1042-S: Withholding on Foreign Persons' U.S. Income
Final Regulations, Avoiding Filing Errors, Credit Disallowances, and Audit Penalties
July 30, 2020 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers with a thorough and practical guide to preparing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. The panel will discuss incorporating the due diligence and reporting requirements outlined in the final regulations issued in December 2019... Read More

Tax Consequences of Stock Options: ISOs, NSOs, ESPPs, and RSUs
July 27, 2020 CPE, EA CPE On-Demand, Download

This webinar will discuss the tax implications of incentive stock options (ISOs), non-qualified stock options, ESPPs, and restricted stock units (RSUs). Compensating employees with stock allows them to purchase company stock at reduced prices and to share in the success and appreciation of the compa... Read More

Capital Account Challenges for Partnerships: Tackling Calculations, Complex Operating Agre...
July 22, 2020 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 outline of tax allocations, mathematical examples, explanations of operating agreements, and approaches to com... Read More

IRC 962 Election for Corporate Tax Rate on Subpart F Income
Avoiding GILTI Complexities, Claiming Indirect Deemed Paid Foreign Tax Credits, and NOL Ca...
July 7, 2020 CPE, EA CPE On-Demand, Download

This webinar will guide tax advisers in making a Section 962 election for an individual, trust, or estate to be taxed at corporate rates on foreign-sourced income under Section 951(a) and global intangible low-taxed income (GILTI) treated in the "same manner" as Subpart F inclusions. The panel will... Read More

State Tax Strategies for Athletes and Entertainers: Residency and SALT Deduction Limitatio...
June 18, 2020 CPE CPE On-Demand, Download

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

IRC Section 67(g) and Form 1041 Trust Deduction Rules: Fiduciary Fees, State and Local Tax...
June 4, 2020 CPE, EA CPE On-Demand, Download

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

New IRS Rules for S Corporations: Activity and Basis Reporting, NRAs, QBI, and IRS Basis A...
June 3, 2020 CPE, EA CPE On-Demand, Download

This webinar will address the latest Subchapter S corporation tax issues. Our panel will discuss the requirements to include basis schedules in individual income tax returns, separate activity reporting in Form 1120-S, nonresident aliens and ESBTs, and preparing for the current IRS initiative focusi... Read More

Maintaining Partner Capital Account Balances: Preparing Workpapers, Documenting Allocation...
May 27, 2020 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 for maintaining partners' capital account balances, including account set up and workpaper preparation. The panel will offer a practical discussion of tax allocati... Read More

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

This webinar will explain the unique aspects of tax return preparation and planning for members of the clergy. Our panel will cover the treatment of earnings by ministerial employees, including employment by a congregation, retirement income, social security, gifts, and housing allowances. Read More

U.S. Foreign Tax Reporting for Individuals: International Repatriation and Inclusion Provi...
Section 962 Election, GILTI Inclusions, Intangible and Passive Income Treatment
May 14, 2020 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and compliance professionals with a practical guide to the impact of the 2017 tax reform on U.S taxpayers with foreign income and tax reporting obligations. The panel will examine the significant changes the law imposes on calculating and reporting taxable fore... Read More

Section 1202 Qualified Small Business Stock: Maximizing Tax Advantages of Gain Exclusion a...
Leveraging QSBS Code Provisions Including 1244 Ordinary Loss Treatment
February 4, 2020 CPE, EA CPE On-Demand, Download

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

IRC Section 461(l) Business Loss Limitations: New Form 461
December 12, 2019 CPE, EA CPE On-Demand, Download

This webinar will explain how to calculate losses under new Section 461(l) and report these losses on Form 461. The panel will discuss what is and is not trade or business income, capital gains and losses to include in the calculation, calculating loss carryforwards, and completing Form 461 with nee... Read More

Gifting Strategies: Leveraging Your Client’s Gift Tax Exemption Now and Planning for 2026...
November 6, 2019 CPE, EA CPE On-Demand, Download

With the federal gift tax exemption at an all-time high of $11.4 million, now is the time to give clients valuable advice about how to leverage their heightened gift tax exemption. This webinar will take a fresh look at gifting strategies that will help clients maximize use of their gift tax exempti... Read More

Form 5471 Schedule J, Accumulated Earnings of Controlled Foreign Corporation: Line-by-Line
Deep Dive Into New Categories, Classifications, and Sections of Complex Schedule J
November 5, 2019 CPE, EA CPE On-Demand, Download

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

Basics of Foreign Tax Reporting: Identifying Individuals' Filing Requirements
Inbound vs. Outbound Reporting Duties, Intersection Between Information Reporting and Inco...
October 29, 2019 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and compliance professionals with a sound foundation for identifying foreign tax and asset information requirements for individual taxpayers. The webinar will identify reporting requirements, differentiate between inbound and outbound filing duties, and detail... Read More

Trust Income Tax Reporting After Tax Reform: FAI and DNI Calculation, Impact of Tax Law Pr...
August 1, 2019 CPE, EA CPE On-Demand, Download

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

Tax Consequences of Stock Options: ISOs, NSOs, ESPPs and RSUs
Exercise, Sale, Section 83(i) and AMT Considerations
June 27, 2019 CPE, EA CPE On-Demand, Download

This webinar will discuss the tax implications of incentive stock options (ISOs), non-qualified stock options, ESPPs, and restricted stock units (RSUs). Compensating employees with stock allows them to purchase company stock at reduced prices and to share in the success and appreciation of the compa... Read More

Form 5471 for Interests in Foreign Entities After Tax Reform
New Schedules, Determining Ownership Share and Correct Filing Status
June 12, 2019 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers with a practical guide to completing the new Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations. The panel will detail the significant changes made to Form 5471 in light of the 2017 tax overhaul legislation. The webinar w... Read More

New IRC Section 67(g) and Form 1041 Trust Deduction Rules Post-Tax Reform
Navigating Treatment of Fiduciary Fees, State and Local Taxes, and Other MIDs
June 4, 2019 CPE, EA CPE On-Demand, Download

This webinar will provide fiduciary tax advisers and compliance professionals with a practical guide to the deduction structure for Form 1041 under the latest tax reform. The panel will outline the specific changes that recent tax reform makes to fiduciary deductions, detail the impact of income ite... Read More

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

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

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

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

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

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

New IRC Section 67(g) and Form 1041 Trust Deduction Rules Post-Tax Reform
Navigating Uncertain Treatment of Fiduciary Fees, State and Local Taxes, and Other MIDs
August 8, 2018 CPE, EA CPE On-Demand, Download

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

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

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

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

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

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

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

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

Form 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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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