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Continuing Impact of Notable Tax Cases: Applying Landmark Tax Decisions to Current Tax Mat...
Cohan Rule, Duberstein v. Commissioner, Welch v. Helvering, Glenshaw Glass...
June 21, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

Foreign Financial Institutions (FFIs): Form 8966, FATCA Filing, Withholding and Reporting...
June 20, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

The Interplay of PL 86-272 and Economic Nexus
Navigating Conflicting State Nexus Regulations, Reconciling the Two for Tax...
June 20, 2024 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain nexus as outlined in PL 86-272, the sometimes conflicting nexus regulations established by individual states, and how to reconcile the two for the benefit of the taxpayer. Read More

Tax Considerations of Rental Properties: Maximizing Depreciation, 199A Eligibility, Electi...
June 18, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will explain how to maximize current deductions for rental property owners. Our panel of property experts will review depreciation rules, trade or business requirements, overlooked expense deductions, and completing Schedule E for tax practitioners and rental property owners. Read More

Partnership Allocations for Real Estate Entities: Special Allocations, Section 704(b) DROs...
June 18, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will explain meeting tax compliance obligations for partnership allocations to LLC members and partners. Our authoritative panel of real estate professionals will break down the complex rules for nonrecourse deductions, special allocations, and 704(b) compliance for tax advisers working... Read More

Life Insurance in Estate Plans: Utilizing Overlooked Benefits and Avoiding Missteps
Diversification, Liquidity, Funding Buy-Sell Agreements, Providing Long-Ter...
June 17, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This webinar will explore multiple estate planning opportunities utilizing life insurance. Our panel of seasoned life insurance and estate planning experts will explain the distinctions between the types of policies available, making gifts to fund life insurance trusts, and buy-sell considerations i... Read More

Generation-Skipping Transfer Tax Reporting and Planning
Automatic Allocations, Opting-Out, Election Statements, Planning Techniques
June 14, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will provide hands-on examples of reporting the generating-skipping transfer tax (GSTT) on IRS Forms 706 and 709 for transfers to skip persons and indirect skip persons, such as trusts. Our trust and estate expert will guide trust and estate professionals through automatic allocations,... Read More

Avoiding Common Sales Tax Compliance Errors: Monitoring Nexus Guidelines, Rate Changes, an...
Methods for Alleviating the Compliance Burden
June 13, 2024 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will highlight businesses' most common missteps when attempting to meet multi-jurisdictional sales tax guidelines. Our panel of sales tax experts will offer recommendations to circumvent highlight strategies to prevent these errors and properly meet diverse local sales tax reporting and... Read More

Form 5471 Attribution Rules: Categories of Filers and Rev Proc 2019-40 Safe Harbors
June 13, 2024 CPE, EA CPE On-Demand, Download
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This course will explain the attribution rules for stock ownership for individuals and entities and the filing requirements of Form 5471. Our panel of international tax experts will discuss determining direct and indirect stock ownership that can result in unexpected filing obligations. Read More

Preparing Schedules K-2 and K-3: New Domestic Filing Exception, 2023 Revisions, Reporting...
June 11, 2024 CPE, EA CPE On-Demand, Download
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This course will discuss required Schedules K-2 and K-3 for reporting partners' income, deductions, and credits from foreign activity. Our panel of highly experienced tax specialists will explain each part of each schedule so that tax practitioners can efficiently meet this reporting obligation. The... Read More

Trusts as S Corporation Shareholders: Elections, Eligibility, and Avoiding Loss of Subchap...
QSSTs, ESBTs, Grantor Trusts, and Testamentary Trusts
June 10, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will cover types of trusts eligible to hold S corporation shares, including Qualified Subchapter S Trusts (QSSTs) and Electing Small Business Trusts (ESBTs), making the corresponding QSST and ESBT elections, and avoiding common scenarios where S status is inadvertently terminated when a... Read More

SALT Developments in the Southeast: Tennessee's Franchise Tax, Nexus Determinations, Curre...
June 6, 2024 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

UK Non-Doms: UK US Planning for Current and Upcoming UK Non-Domiciled Taxpayer Regimes
June 6, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

Outsourcing Tax Return Preparation: Domestic vs. Offshore, IRC Section 7216, Client Consen...
June 5, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This webinar will examine the pros and cons of outsourcing tax return preparation. Our experienced panel will cover the differences between domestic and offshore assignments, required and ethical disclosures, data security concerns, and other problematic issues. Read More

BOI Reporting for Real Estate: Determining Beneficial Owners, Monitoring Changes, Actions...
June 4, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

Section 861 Sourcing Rules: Income Classifications, Allocating and Apportioning Expenses,...
May 31, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This webinar will discuss the sourcing rules under IRC Section 861 and provide examples of applying these to income classes, allocating and apportioning expenses, and determining the availability of the foreign tax credit. Our panel of foreign tax veterans will provide scenarios that walk internatio... Read More

State Taxation of S Corporations: Varying State Treatment, Composite Returns, PTE Election...
May 31, 2024 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This webinar will review how states tax Subchapter S corporations. Our panel of S corporation experts will review recent S corporation developments by state and discuss common ways states tax S corporation income, filing composite returns, and state pass-through entity elections as they apply to S c... Read More

LLC/Partnership Formation Key Issues: Distribution Rights, Capital Contributions, Income a...
May 30, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will explain essential considerations advisers, members, and partners should address when forming an LLC or partnership. Our panel of partnership taxation veterans will point out common and often overlooked items that should be considered initially to minimize tax and future operational... Read More

Italy and France--U.S. Dual Taxation Issues: U.S. Treaty Benefits, Saving Clause, Residenc...
May 23, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

Sales Tax Due Diligence in M&A: Uncovering Potential Liability, Applying Exemptions in Spe...
May 23, 2024 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

IRS Scrutiny of Trusts: Abusive Trust Arrangements
Preparing for and Handling IRS Trust Examinations
May 22, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

Self-Employed Insurance Deduction: New IRS Form 7206, and Medical Reimbursement Plans
May 21, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

AICPA's New Statements on Standards for Tax Services: Assessing Tax Positions, Safeguardin...
May 20, 2024 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

State Taxation on the Sale of Pass-Through Entity Interests
Sourcing Issues, Tiered Entities, Apportionment vs. Allocation, Residents v...
May 17, 2024 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This 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 S Corp Stock and Debt Basis: Avoiding Loss Limitations and Excess Distribution...
May 17, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will provide tax professionals and advisers with the tools and understanding to correctly calculate S corporation shareholders' stock and debt basis and advise clients to avoid adverse tax consequences due to loss limitations or excess distributions. Read More

Minimizing International Transfer Taxes: Utilizing Trusts, U.S. Estate and Gift Tax Treati...
May 16, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

Indirect Cost Rates for Nonprofit Organizations: Reimbursement of Facilities and Administr...
May 15, 2024 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will identify the guidance within 2 CFR Part 200 and provide strategies and best practices to achieve the organization's costing goals. This session will provide practical, hands-on context to help you increase your direct and indirect cost recovery and manage your indirect costs rate. T... Read More

IRS High-Wealth Examinations: IRS Wealth Squad, Targeted Issues, Preparation, IDRs, Appeal...
May 15, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will 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

Texas Franchise Tax: Sourcing Rules, COGS Calculations, Entity Issues, and Combined Report...
May 9, 2024 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide a guide to various compliance requirements and planning opportunities related to the Texas Franchise Tax. The program will discuss options for calculating and reporting the most challenging aspects of the tax, including the most recent sourcing regulations, identifying Texas... Read More

Estate Planning for Blended Families: Minimizing Taxes and Estate Issues of Second Marriag...
May 8, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will review critical trust and estate considerations for blended families. Our panel of knowledgeable inheritance tax professionals will discuss how trusts are used to satisfy certain property transfers, the availability of a DSUE (deceased spousal unused exclusion) after a new marriage... Read More

Valuations and Appraisals: Tax Saving Opportunities for Estates, Businesses, and Individua...
May 8, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will analyze IRS requirements for valuations and appraisals. Our panel of financial analysts will compare scenarios in which appraisals are required with those in which they can bolster tax planning strategies for charitable contributions, business succession, and estate and gift tax. Read More

Form 3520: Reporting Foreign Trust Activities on U.S. Beneficiaries' Income Tax Returns
Identifying Filing Obligations, Completing the Form, DNI Planning After MID...
May 8, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide a practical guide to U.S. tax reporting obligations of U.S. beneficiaries of foreign trusts and non-grantor trusts, including filing Form 3520. The panel will explain the circumstances, events, and transactions that trigger the requirement to file Form 3520. The panel will p... Read More

S Corporation Formation Issues: Issuing Stock, Eligible Shareholders, Selecting a Year-End...
May 7, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will provide tax practitioners and business owners with a comprehensive overview of the tax issues that arise when forming a Subchapter S corporation. Our panel of pass-through experts will guide you through the shareholder eligibility requirements, issuing common stock, filing Form 255... Read More

Unique Local Compliance Challenges Post-Wayfair: Determining Economic Nexus, Exemptions, C...
May 7, 2024 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will review the impact of the Wayfair decision on local tax collection systems. Our astute panel of SALT specialists will focus on the most complex local tax systems in specific states, including Alabama, Alaska, Arizona, California, Colorado, Louisiana and Texas. Read More

Critical Elections for Trust, Gift, and Estate Returns: Forms 1041, 709 and 706; GST, QTIP...
May 3, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain the numerous elections available when preparing gift, estate, and trust returns. Some elections are easily made but critical (gift-splitting, choice of year, Section 663(b)). Other elections require much more thought and expertise (GST allocation, QTIP election, Section 645)... Read More

International Equity Compensation: U.S. and Foreign Tax Implications of Granting Awards to...
Incentive Stock Options, Nonqualified Stock Options, Phantom Stock Plans, R...
May 2, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will address the taxation of international equity awards in the U.S. and other specific countries. Our veteran foreign tax panelist will explain how and when common equity grants are taxed in the U.S., U.S. withholding requirements, and how and when these are taxed upon relocation and t... Read More

Securing Your Tax Business: Avoiding Litigation and Sanctions
May 1, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will cover critical policies and procedures that firms providing tax services must have in place to ensure compliance with the FTC and IRS guidelines, circumvent data security breaches, and avoid related sanctions. Our authoritative panel of veteran tax advisers will describe cybersecur... Read More

S Corporation Shareholder-Employee Compensation: Reasonable Compensation Standards
April 30, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers and other professionals with a comprehensive examination of the rules governing compensation of S corporation officers and shareholders, focusing on determining, documenting, and supporting reasonable compensation to avoid or withstand IRS scrutiny. Read More

Preparing for Employee Retention Credit Audits: Withdrawing a Claim, Handling the Exam, Cr...
April 26, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will provide insights into preparing for the IRS' ongoing examinations of Employee Retention Credits (ERCs) claimed by businesses. Highly advertised and often promoted to ineligible taxpayers, these credits were spotlighted on the IRS 2023 Dirty Dozen list of tax scams. Unfortunately, t... Read More

Cross-Border Acquisitions: Structuring Acquisitions, Section 7874 Inversion Rules, Section...
April 25, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will discuss tax consequences of cross-border transactions. Our knowledgeable panel of foreign planning professionals will discuss outbound transfers, foreign acquisitions and section 338(g) elections, and section 7874 inversion transaction. Read More

Tax Ethics: Best Practices for Ensuring Compliance With Circular 230 and Other Applicable...
April 19, 2024 CPE, EA CPE On-Demand, Download
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This course will discuss Circular 230 concerns regarding ethical encounters facing tax professionals, including how current norms impact the profession. The panelist will examine best practices to ensure compliance and avoid penalties. Read More

IRC Section 734 Adjustments for Section 754 Elections: Distributing Partnership Property
An Advanced Case Study of Calculations and Considerations
April 18, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will equip tax professionals with the tools to analyze the impact of a Section 754 election (or lack thereof). The panel will offer a detailed case study and illustration of how to calculate Section 734(b) basis adjustment(s) to assets retained by the partnership after distribution to a... Read More

State Taxes in the Digital Economy: From Digital Services to Blockchain Technologies
Determining When and Where Your Services and Products Trigger Liability
April 18, 2024 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide guidance to corporate tax professionals, counsel, and advisers for navigating the various and evolving standards of state taxability of digital products and services, including emerging issues regarding taxes on blockchain technologies, to determine what component of a compa... Read More

Lineage Citizenships: Benefits and Caveats of Dual or New Citizenships, Income and Estate...
Israel, European Union Countries, and Other Countries
April 4, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will review the tax implications and key considerations for taxpayers considering dual or citizenship in a country outside the United States by lineage. Our panel of international tax experts will explain common steps to claim citizenship by ancestry and claiming lineage citizenship in... Read More

New York and NYC Recent Tax Developments: Final Corporate Regulations, Pass-Through Entity...
March 28, 2024 CPE CPE On-Demand, Download
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This webinar will analyze recent New York and New York City tax developments. Particularly, our panel will explain the recent final regulations issued for corporate taxpayers. They will also discuss the state of New York and NYC's pass-through entity tax election and other current cases and rulings... Read More

GILTI Reporting: Preparation of Forms 5471, 8992, 8993, 1118; Comprehensive Examples of Co...
March 28, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will walk tax practitioners through the GILTI reporting requirements on Forms 8992, 8993, 1118, and 5471. Our astute panel of international reporting experts will present common GILTI scenarios and follow these through the required forms and schedules detailing the steps and considerati... Read More

Evaluating Trust Documents for Tax Consequences: Trust Types, Distribution and Termination...
March 27, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will 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

Client Accounting and Advisory Services: Implementing and Monitoring Systems, Enhancing Qu...
March 27, 2024 CPE, EA CPE On-Demand, Download
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This webinar will equip accounting firms with the knowledge and tools to successfully provide client accounting and advisory services (CAAS). Our panel of CAAS experts will address the key elements of implementing and strengthening these services, including understanding client needs, developing spe... Read More

Carried Interest Regulations: Impact on Fund Managers, Tax Planning Strategies, Exceptions...
March 26, 2024 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide fund managers and their advisers with a practical guide to the challenges and planning opportunities found in the carried interest regulations. Read More

Reporting Partnership K-1s on Form 1040: Tax Basis Capital, Built-In Gains, and Step-Ups
March 22, 2024 CPE, EA CPE On-Demand, Download
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This course will review the recent changes made to Schedule K-1 (Form 1065) and guide practitioners to report individual line items on individual income tax returns. Read More

Meeting Section 174 Capitalization Requirements for R&D
Identifying Assets, Applying Rev Proc 2023-11 for Automatic Changes, Curren...
March 21, 2024 CPE, EA CPE On-Demand, Download
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This webinar will discuss identifying Section 174 assets, the revised capitalization requirements, making the method change requirement in the second year, and the current state of IRS R&D audits. Our notable panel will provide advice on transitioning to the revised guidelines for businesses and tax... Read More

State and Local Tax Automation: Tools and Techniques to Facilitate Compliance
March 19, 2024 CPE CPE On-Demand, Download
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This webinar will discuss the benefits and caveats of automating state and local tax compliance. Our panel of notable SALT veterans will identify the most beneficial uses of technology, review available systems, and provide recommendations to maximize an investment in automation for businesses strug... Read More

Trust Decanting: Income and Transfer Tax Ramifications and Reporting
Continuation vs. New Trust, Gain Recognition Scenarios, Elections, and Fili...
March 13, 2024 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with a comprehensive and practical guide to the reporting mechanics of trust decanting transactions. The panel will discuss decanting results in a non-reporting event and offer useful tools for determining when decanting causes eithe... Read More

FATCA Reporting: Filing Form 8938 for Taxpayers With Foreign Assets, Integrating Latest IR...
March 11, 2024 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a practical guide to the Foreign Account Tax Compliance Act (FATCA) reporting for taxpayers holding foreign assets. The panel will define reportable specified foreign assets, discuss valuation issues, and offer thorough instruction on completing Form 8938,... Read More

State Sales Tax on Drop Shipments: Navigating Various States' Rules on Registrations and E...
March 5, 2024 CPE CPE On-Demand, Download
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This course will prepare tax specialists to handle the full range of potential sales and use tax issues involved in drop shipments, whether as vendors, shippers, or customers. The panelist will provide an integrated approach to compliance, documentation, and tax planning in this evolving and complex... Read More

Broker-Dealer Audits: Overcoming Costly Deficiencies in PCAOB Examinations and Avoiding Sa...
Addressing Auditor Independence, Related-Party Transactions, SEC Net-Capita...
March 4, 2024 CPE CPE On-Demand, Download
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This course will provide audit professionals and advisers with practical guidance for conducting broker-dealer audits, offering tools to avoid the most common and costly risk areas in broker-dealer audits as identified in PCAOB annual inspections. The panelist will offer their experiences and practi... Read More

SaaS Sales and Use Tax: Reconciling Varying State Rules to Avoid Unforeseen Tax Traps
March 1, 2024 CPE CPE On-Demand, Download
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This course will provide tax professionals with a deep dive into current developments and trends in state sales and use tax and recent state tax law changes on Software as a Service (SaaS). The panel will discuss the impact on multistate companies dealing with remote digital software provision servi... Read More

Complex Issues With Schedule K-2 and K-3 Reporting: Tiered Partnerships, GILTI HTE, FDII
February 29, 2024 CPE, EA CPE On-Demand, Download
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This webinar will go beyond the basics of reporting foreign transactions on the new Schedules K-2 and K-3. Our panel of international tax experts will cover how to report complex foreign transactions on these schedules, including the global intangible low-taxed income (GILTI) high-tax exclusion (HTE... Read More

Avoiding Worker Misclassifications: Current Guidelines, Governmental Challenges, Section 5...
Determining Employee vs. Independent Contractor Status
February 28, 2024 CPE, EA CPE On-Demand, Download
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This webinar will cover recent guidelines, cases, and considerations for classifying workers as employees or independent contractors. Our experienced tax controversy expert will explain how the government identifies misclassifications, how to avoid misclassification, and the costs of improperly repo... Read More

Corporate Transparency Act for Trusts and Estates
Determining Reporting Responsibilities for Trustees, Fiduciaries, and Benef...
February 28, 2024 CPE, EA CPE On-Demand, Download
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This webinar will review the key requirements of the Corporate Transparency Act (CTA) with particular focus on the perspective of trusts, estates, beneficiaries, fiduciaries, and trustees and delve into what is required under the CTA, examples of best practices in satisfying these requirements, and... Read More

IRS' Current Audit Campaign: Preparing for Large Partnership, Complex PTE, and HNW Taxpaye...
February 27, 2024 CPE, EA CPE On-Demand, Download
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This webinar will discuss the IRS' latest audit efforts, focusing on pass-through entities (PTEs) and high income taxpayers. Our panel of astute tax attorneys will explain the IRS' use of artificial intelligence (AI) to assist with these examinations, key PTE issues and entities it is examining, and... Read More

Handling State Apportionment Audits: Defending Methods and Throwback/Throwout Distribution...
February 26, 2024 CPE CPE On-Demand, Download
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This webinar will prepare multistate tax practitioners and businesses for potential state apportionment audits. Our panel of state income tax veterans will review the latest developments in apportionment audits in particular states, explain differences in state sourcing methods, and discuss the appl... Read More

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 22, 2024 CPE, EA CPE On-Demand, Download
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This webinar will discuss the latest IRS requirements for disclosing information to partners and shareholders on Schedule K-1. Our panel of tax experts will explain how to present attachments clearly and concisely for shareholders and partners of flow-through entities. They will provide examples and... Read More

Real Estate Holding Structures for Foreign Investors: Income and Estate Tax Implications o...
Direct Investments, Partnerships, Corporations, Trusts
February 22, 2024 CPE, EA CPE On-Demand, Download
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This webinar will point out the importance of selecting an appropriate holding structure for U.S. real estate owned by foreign taxpayers. Our panel of veteran international tax authorities will weigh the benefits and caveats of choosing a foreign or U.S. entity, including partnerships, corporations,... Read More

Clergy Taxation: Understanding the Unique Tax Aspects
February 21, 2024 CPE, EA CPE On-Demand, Download
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This course will explain the unique aspects of tax return preparation and planning for members of the clergy. Our panel will cover the treatment of earnings by ministerial employees, including employment by a congregation, retirement income, Social Security, gifts, and housing allowances. Read More

Family Office Tax Update: Foundational Principles and Emerging Issues
February 19, 2024 CPE, EA CPE On-Demand, Download
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This course will discuss the latest planning and structuring strategies with respect to family offices in light of the ever-changing legal and tax landscape. Read More

Form 8621 PFIC Reporting: Passive Foreign Investment Company Rules
Proposed and Final Regs, Subpart F Expansion, Dealing With Dual CFC/PFIC St...
February 15, 2024 CPE, EA CPE On-Demand, Download
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This course will furnish tax advisers with a thorough and practical guide to reporting investments in a passive foreign investment company (PFIC) on IRS Form 8621. The panel will identify those investments that require PFIC reporting, outline the various elections available to taxpayers holding inte... Read More

Tax Reporting for Grantor Trusts: Utilizing Optional Methods in Treas Regs 1.671-4(b); SLA...
February 14, 2024 CPE, EA CPE On-Demand, Download
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This webinar will discuss the tax reporting responsibilities of grantor trusts. Our panel of transfer tax experts will examine the specific reporting obligations of SLATs, GRATs, QPRTs, and other common grantor trusts for trust and estate advisers responsible for the tax reporting for these entities... Read More

Advanced Multistate Taxation of Partnerships, Individual Partners, and SALT PTE Elections
Business vs. Nonbusiness Income Characterization, Reconciling Conflicting S...
February 13, 2024 CPE, EA CPE On-Demand, Download
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This course will give partnership tax advisers a comprehensive exploration into advanced multistate tax issues facing partnerships with income or operations in multiple states. The program will provide tax advisers and professionals with a detailed and practical guide to critical state tax issues an... Read More

Applying Market-Based Sourcing Rules: Nowhere Sales, Double Taxation, and Minimizing SALT...
February 9, 2024 CPE CPE On-Demand, Download
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This webinar will go beyond explaining market-based sourcing rules. The SALT professional speaker will walk you through specific examples of the application of these rules in key states and varying industries. The webinar will point out how to handle nowhere sales, avoid double taxation, and discuss... Read More

U.S.- Spain Dual Taxation Issues: Spain's Taxation of Income, Capital Gains, and Wealth; B...
Analyzing the U.S.-Spain Income Tax Treaty, Treaty Benefits, and the Saving...
February 8, 2024 CPE, EA CPE On-Demand, Download
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This webinar will address dual taxation issues in the U.S. and Spain for residents of both or either country and their tax advisers. Our panel of U.S.-Spain taxation experts will explain how to analyze the U.S.-Spain Income Tax Treaty for benefits available to expatriates and dual residents; the Spa... Read More

Duty of Consistency Doctrine: Determining How to Resolve Past Errors and Withstand IRS Cha...
February 7, 2024 CPE, EA CPE On-Demand, Download
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This webinar will review the duty of consistency doctrine (DOCD) for tax professionals and advisers. Our veteran panel will walk through common scenarios encountered by tax preparers and explain acceptable resolutions for prior inconsistencies in these situations. The resolutions could include amend... Read More

LLCs and S Corporations: Mitigating Self-Employment Tax for Flow-Through Entities
February 6, 2024 CPE, EA CPE On-Demand, Download
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This course will assist tax professionals in determining whether flow-through income should be subject to self-employment tax. Our veteran pass-through entity panelist will explain how reasonable compensation, payments to partners, and management authority status affect whether an owner's distributi... Read More

Limitation on Benefits Provisions: Analyzing Article 22, U.S. Model Treaty and LOB in Spec...
Meeting Residency Requirements, Withstanding IRS Challenges
February 5, 2024 CPE, EA CPE On-Demand, Download
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This webinar will take a comprehensive look at the limitation on benefits (LOB) provisions in U.S. income tax treaties. Our panel of prominent international tax attorneys will review the purpose of LOB clauses in these treaties and discuss meeting residency requirements using the U.S. Model Treaty a... Read More

Canadian Sales Tax and Customs Rules, Cash Flow Improvement (Refund) Opportunities and Pla...
February 5, 2024 CPE, EA CPE On-Demand, Download
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This course will provide tax professionals and advisers with guidance on the challenges of Canadian sales tax as applied to U.S.-based sellers. The panel will discuss Canada's Goods & Services Tax/Harmonized Sales Tax (GST/HST), Quebec Sales Tax (QST) and provincial sales tax (PST), applicable rules... Read More

Completing Form 3520, Part IV for Large Foreign Gift or Bequest Reporting: Satisfying Fili...
February 1, 2024 CPE, EA CPE On-Demand, Download
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This webinar will analyze the reporting requirements for large foreign gifts on Form 3520, Part IV. Our esteemed international tax panelist will discuss who is required to file, avoiding penalties for non and incomplete filings, and provide examples, including the completion of Part IV, U.S. Recipie... Read More

Maximizing Qualified Retirement Contributions for Business Owners: Defined Contribution an...
February 1, 2024 CPE, EA CPE On-Demand, Download
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This course will discuss retirement plan options for owners of limited liability companies, partnerships, C corporations, S corporations, sole proprietors, and other businesses. Our panel of qualified plan experts will reveal strategies to substantially increase owner contributions, minimize staff c... Read More

Form 5227 Reporting: Charitable Split-Interest Annuity Trusts and Unitrusts
Avoiding Common Errors in Information Reporting of CLATs, CRATs, CLUTs, and...
January 31, 2024 CPE, EA CPE On-Demand, Download
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This course will provide tax preparers with detailed guidance on preparing Form 5227, Split-Interest Trust Information Return. The panel will address common mistakes and traps for preparers to avoid and will provide detailed guidance on the "four-tier rules," and discuss UBTI and Chapter 42 Excise T... Read More

Moore v. U.S. and Section 965 Transition Tax: Filing Protective Federal and State Refund C...
January 30, 2024 CPE, EA CPE On-Demand, Download
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This webinar will discuss the possible impact of Moore v. United States on taxpayers who paid and are paying the Section 965 transition tax or tax on other perhaps unrealized income. Our panel of astute tax advisers will explain how this case affects certain international taxpayers and provide actio... Read More

IRA Distributions and RMDs: Minimizing Taxes and Meeting SECURE 2.0 Requirements
Avoiding Excise Tax and Early Withdrawal Penalties, Charitable Contribution...
January 29, 2024 CPE, EA CPE On-Demand, Download
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This webinar will review changes made to retirement account distributions and required minimum distributions (RMDs) by the SECURE Act. Our panel of notable financial planning experts will offer strategies to minimize tax on distributions from individual retirement plans, avoid penalties on early wit... Read More

Planning for the Sunset of the Estate Tax Exclusion
Making Lifetime Gifts, Relying on Portability, Implementing Tried and True...
January 26, 2024 CPE, EA CPE On-Demand, Download
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This webinar will address key considerations trust and estate advisers should consider ahead of the sunset of the estate tax exemption in 2026. Our panel of estate planning and administration experts will provide concrete examples of estate planning strategies to circumvent and reduce transfer taxes... Read More

Corporate Transparency Act for Foreign Reporting Companies: Filing Requirements, Utilizing...
January 25, 2024 CPE, EA CPE On-Demand, Download
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This webinar will provide an in-depth look at how the new Corporate Transparency Act (CTA) applies to international taxpayers. Our panel of foreign tax professionals will review the latest requirements for divulging personal ownership information as it applies to foreign entities and individuals. Read More

Tax Reporting and Reconciliation of Hedge Fund and Other Alternative Investment Fund K-1s
Navigating Footnotes and Tying Information to the Tax Return
January 24, 2024 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and professionals with the tools needed to accurately reconcile complex Form K-1 for hedge funds and other alternative investments. Read More

401k Annual Audits: Anticipating Serious and Costly Errors, Understanding the Latest SASs,...
January 24, 2024 CPE CPE On-Demand, Download
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This course will provide retirement plan administrators, auditors, and plan sponsors with best practices to prevent serious and costly errors in preparing for 401(k) audits. The panel will explain the pitfalls that practitioners often encounter in these audits and outline recent changes to the audit... Read More

Qualified Small Business Stock: Maximizing the Section 1202 Exclusion for Startup Investor...
January 23, 2024 CPE, EA CPE On-Demand, Download
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This course will explain how a business and its shareholders meet Section 1202 eligibility requirements for qualified small business stock (QSBS) to eliminate or reduce taxation of capital gains. Our panel of tax experts will discuss the corporate requirements, shareholder requirements, and the subs... Read More

Tax Research Techniques: Internet Tools, AI Caveats, Methodology, Documentation and Commun...
January 22, 2024 CPE, EA CPE On-Demand, Download
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This course will enable new and seasoned tax professionals to perform tax research more efficiently. The presenters will identify reliable and accessible internet resources available to facilitate the performance of tax research. They will also explain the fundamentals of documenting a tax research... Read More

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...
January 19, 2024 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a thorough and practical guide to the tax reporting requirements and planning opportunities for U.S. taxpayers with earnings or assets in Canada, as well as Canadian citizens with U.S. tax reporting obligations. The panel will discuss U.S. tax law and treat... Read More

Recent IRS S Corporation Initiative: Losses in Excess of Basis, Taxable Distributions, Han...
January 19, 2024 CPE, EA CPE On-Demand, Download
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This course will discuss what the IRS expects to find in its audit of Subchapter S corporations. Our panel of tax experts will focus on complying with current basis, distribution, and documentation requirements and explain how to handle a Subchapter S examination for tax practitioners working with t... Read More

SALT Developments in the Midwest: Ohio CAT, Pass-Through Entity Workarounds, Recent Legisl...
January 18, 2024 CPE CPE On-Demand, Download
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This webinar will review recent legislative changes in key midwestern states. Our panel of knowledgeable state and local tax authorities will explain recent changes made in Ohio to the Commercial Activity Tax (CAT), the state of pass-through entity tax workarounds in specific states, and recent nota... Read More

Allocating Capital Gains to Distributable Net Income in Estates and Trusts: Achieving Opti...
January 17, 2024 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and counsel with a drill down into the rules and practices covering the inclusion of capital gains in distributable net income (DNI) for trusts and estates. The panel will review the requirements within trust documents to allow treating capital gains as DNI and... Read More

Responding to Common IRS Notices: 90-Day Letters, First-Time Penalty Abatement, and Reason...
January 17, 2024 CPE, EA CPE On-Demand, Download
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This course will explain the many types of notices issued by the IRS, including how to respond to each appropriately, how to properly request abatement of penalties charged, and current IRS responses to abatement requests. Read More

Preparing Form 6765 for the R&D Credit: IRS Challenges and Proposed Updates
January 16, 2024 CPE, EA CPE On-Demand, Download
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This webinar will update practitioners on the latest requirements for claiming the research and development (R&D) credit. Our notable panel of federal tax credit specialists will review recent updates to the Form 6765, Credit for Increasing Research Activities, proposed changes to the form, respondi... Read More

Calculating and Reporting Foreign E&P: Categorizing PTEP, Form 5471 Schedules H, P & R, Fo...
January 16, 2024 CPE, EA CPE On-Demand, Download
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This course will discuss the complications surrounding the determination of foreign earnings and profits (E&P) for controlled foreign corporations (CFCs). Our panel of foreign tax experts will discuss the complexities of the related calculations, including categorizing income, handling retroactive a... Read More

Form 926 Reporting Transfers to Foreign Corporations: Avoiding Harsh Penalties
Ensuring Consistency Between FATCA, FBAR, Form 5471 and Other Foreign Asset...
January 12, 2024 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with a comprehensive guide to reporting transfers of property to foreign corporations, as well as review the technical analysis of the types of transactions that require such reporting. The panel will identify the types of transactio... Read More

IRC 163(j) Business Interest Deduction Limitation Rules and How to Avoid Them
Investment Assets, Small Businesses, and Real Property
January 11, 2024 CPE, EA CPE On-Demand, Download
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This course will guide partnership tax advisers and compliance professionals in navigating the Section 163(j) Business Interest Deduction Limitation rules as they apply to individuals, partnerships, and other pass-through entities. The panel will discuss the interest expenses subject to limitation a... Read More

Utilizing IRS' Online Resources: Enhanced Tax Pro Account Features, E-Services, Secure Mes...
Submitting Online Power of Attorneys, Requesting Transcripts, and Resolving...
January 10, 2024 CPE, EA CPE On-Demand, Download
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This webinar will explain the latest online options available to tax professionals at the IRS. Our panel of tax specialists will walk preparers through the registration process, submitting power of attorneys and requests for transcripts at the IRS site, and point out missteps to avoid to expedite th... Read More

Determining Basis for Partners and Shareholders: AAA vs. Capital Accounts, Debt-Financed L...
January 5, 2024 CPE, EA CPE On-Demand, Download
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This course will explain basis calculations for S corporations and partnerships. Our panel of tax professionals will compare and contrast debt-financed losses, AAA (accumulated adjustment account) and capital accounts, and basis restoration. The panel will provide examples of these complex calculati... Read More

Asset vs. Stock Sales: Weighing Tax Consequences of the Buyer and Seller, Section 338 Elec...
January 4, 2024 CPE, EA CPE On-Demand, Download
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This webinar will compare and contrast the tax consequences of asset and stock sales. Our astute panel of federal income tax experts will provide examples of business sales under both scenarios, outline the reporting responsibilities for asset and stock sales, and point out when an election under Se... Read More

Form 5471 Schedules J, P, H, E: Calculating and Reporting E&P and Foreign Tax Credits
December 20, 2023 CPE, EA CPE On-Demand, Download
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This course will explain and simplify the preparation of Form 5471, Schedules J, P, H, and E for tax preparers grappling with the requirements of these detailed schedules, including the most recent changes made to these schedules. Read More

Tax Considerations for Foreign Rental Property: Holding Structures, Reporting Rental Incom...
December 19, 2023 CPE, EA CPE On-Demand, Download
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This course will discuss the considerations and caveats of U.S. residents owning foreign rental property. Our seasoned panel of international tax experts will explore U.S. and foreign holding structures, residential and nonresidential rentals, and properly reporting rental income and expenses with a... Read More

Performing Due Diligence for Mergers and Acquisitions: Assessing Risks and Earnings, Ident...
December 19, 2023 CPE CPE On-Demand, Download
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This webinar will emphasize the importance of a well-planned and disciplined due diligence review. Our panel of acquisition experts will outline the various elements of the due diligence process, identify common pitfalls in analyzing target investments, and explain the necessity of reverse due dilig... Read More

Navigating the IRS Independent Office of Appeals: Achieving Favorable Settlements, Avoidin...
Filing Formal Protests, Appealing Collection Actions, Requesting Collection...
December 14, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and professionals with an advanced guide to navigating the IRS appeals process. The panel will go beyond the basics to offer an in-depth guide to leveraging the appeals process to challenge not only assessments but also collections proceedings. The webinar will... Read More

IRS Challenges to Foreign Gifts Received: Failure to File Forms 3520 and 3520-A
Current and Notable Cases, Best Responses to Penalty Assessments
December 13, 2023 CPE, EA CPE On-Demand, Download
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This webinar will address the IRS' current and often overreaching effort to collect penalties related to the filing of Forms 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner.... Read More

Foreign Tax Credits for Individuals: Form 1116 Changes, Final Regulations, IRS Notice 202...
GILTI High-Tax Exception, Limitations and Calculations, Income Baskets, Car...
December 12, 2023 CPE, EA CPE On-Demand, Download
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This course will provide a practical guide to completing Form 1116 to claim foreign tax credits (FTCs) in the aftermath of recently released regulations and considering the addition of the new Schedules K-2 and K3 for pass-through entities. The panel will outline which foreign taxes are eligible for... Read More

Performing Multistate Nexus Reviews: Assessing Sales, Income, and Other Tax Exposure
December 12, 2023 CPE CPE On-Demand, Download
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This course will outline the steps to assess business filing obligations in other states. Our experts will explain the process of determining whether an entity has a reporting and payment obligation for income, sales, and other taxes outside its home state. Read More

SAS 145: Assessing the Risks of Material Misstatement
Scalability, Stand-Back Provision, Determining Inherent and Control Risk
December 11, 2023 CPE CPE On-Demand, Download
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This webinar will discuss implementing the significant revisions made to risk assessment by Statement of Auditing Standards (SAS) 145. The level of risk, or susceptibility of financial statements to material misstatement, guides the audit process. Our panel of experienced auditors will review the up... Read More

Carried Interests: Optimizing Estate and Gift Tax, Addressing IRC Section 2701
December 8, 2023 CPE, EA CPE On-Demand, Download
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This webinar will reveal methods to optimize estate and gift taxes on carried interests. The panelist will point out valuation issues to avoid, examples of optimal fund structures, and exceptions to IRC Section 2701 that can mitigate estate and gift taxes paid and the use of the unified credit on th... Read More

SALT Update for the Northeast: Significant Developments in New York, Massachusetts, Pennsy...
December 7, 2023 CPE CPE On-Demand, Download
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This webinar will discuss current state tax developments in New York, Massachusetts, New Jersey, Pennsylvania, and other key states in the Northeast. Our panel of SALT leaders will review current cases, new laws, and legislative updates in this region of the U.S. for tax professionals working with t... Read More

PALs and NOLs in Trusts and Estates: Strategies to Maximize Utilization
Calculating Basis in Inherited Assets and Gifts Transferred With PAL Carryo...
December 6, 2023 CPE, EA CPE On-Demand, Download
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This webinar will review the rules for deducting passive activity losses (PALs) and net operating losses (NOLs) by decedents, trusts, and estates. The panelist will point out key considerations when gifting assets with PALs or NOLs, demonstrate the participation rules as they apply to trusts and est... Read More

FBAR 2023 Update: Filing Requirements, Recent Cases, Deadlines, Extension, Penalty Resolut...
Who Must File, What Must Be Reported, Willful vs. Non-Willful Failures
December 5, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a practical guide to completing the FBAR filing requirements. The panel will offer detailed instructions on completing and filing an FBAR, discuss recent IRS penalty enforcement actions for non-filing of foreign bank accounts, review recent cases, and descr... Read More

IC-DISC Strategies: Mastering the Complex Operational Challenges
Anticipating IRS Audit Risks, Calculating Commissions, and Tackling Computa...
November 30, 2023 CPE, EA CPE On-Demand, Download
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This course will prepare accounting professionals and tax advisers to fully leverage the tax benefits of IC-DISC (interest charge-domestic international sales corporation) formation. The panel will review and explain the key strategic steps for day-to-day aspects of running an IC-DISC, including cal... Read More

Sales and Use Tax for Cloud Computing, Software, Apps, and Other Digital Products and Serv...
Overcoming Vendor and Customer Compliance Challenges Due to Inconsistent Mu...
November 30, 2023 CPE CPE On-Demand, Download
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This course will provide tax professionals with a detailed and practical guide to the latest state developments and trends impacting multistate companies dealing with digital products and services (cloud computing) as either seller or buyer. The panel will offer compliance approaches for adjusting t... Read More

Key Tax Provisions in LLC Operating Agreements: Interpreting Special Allocation, Safe Harb...
November 29, 2023 CPE, EA CPE On-Demand, Download
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This course will review LLC operating agreements from the perspective of a tax professional. Our partnership veteran will explain how to identify the common language in arrangements for safe harbor provisions, deficit restoration obligations (DROs), qualified income offsets (QIOs), loss limitation p... Read More

Deducting Interest Paid by Multinational Corporations: Section 163(j), 263(a)(3), Thin Cap...
November 28, 2023 CPE, EA CPE On-Demand, Download
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This webinar will discuss the U.S. limitations on interest deductions paid by multinational companies, thin capitalization restrictions imposed in other countries, and the OECD's recommendations for interest limitation rules. Our panel of international tax veterans will review Sections 163(j) and 26... Read More

Sexual Harassment and Discrimination: Identifying Unlawful Behavior, Reporting, Retaliatio...
November 27, 2023 CLE, CPE CLE On-Demand, CPE On-Demand, Download
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This CLE webinar will guide attorneys and accountants on the Chicago Human Rights Ordinance's (CHRO) and the Illinois Human Rights Act's (IHRA) requirements regarding the prevention of harassment and discrimination in the workplace. The webinar will address identifying and responding to unlawful beh... Read More

Tax Statutes of Limitations: Advising Taxpayers on the Assessment, Collection, and Refund...
November 27, 2023 CPE, EA CPE On-Demand, Download
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This webinar will review the three basis statutes of limitations for taxes: the IRS assessment statute expiration date (AESD), the refund statute expiration date (RSED), and the collection statute expiration date (CSED). Our federal income tax expert will explain the critical nature of each date and... Read More

Generation-Skipping Transfer Tax: Fundamentals and Planning Opportunities
Identifying Skip Persons, Direct vs. Indirect Skips, Exemption Allocations,...
November 22, 2023 CPE, EA CPE On-Demand, Download
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In this course, our panel of estate experts will describe the fundamentals of the complex federal generation-skipping transfer (GST) tax in simple and clear terms. They will also talk about GST planning opportunities, particularly those that should be implemented prior to the reduction in the GST ta... Read More

Preparing Forms 8992 and 8993 for GILTI and FDII: Recent Updates, Tested Income, QBAI, and...
November 21, 2023 CPE, EA CPE On-Demand, Download
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This course will guide international tax professionals through preparing and calculating amounts for reporting on Forms 8992 and 8993 for GILTI (global intangible low-taxed income) and FDII (foreign derived intangible income). The panelist will discuss the concepts behind the numbers, recent changes... Read More

Exploiting and Avoiding Self-Rental Rules: Grouping, Exceptions, Material Participation, 1...
November 17, 2023 CPE, EA CPE On-Demand, Download
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This webinar will discuss the regulations under Section 469 subjecting taxpayers who materially participate in a trade or business activity to self-rental rules for property leased to the business. The panelist will review types of property and taxpayers subject to the rules, exceptions and grouping... Read More

U.S. Income and Social Security Taxation of Foreign Teachers and Students: Taxation of F1...
Residency Rules, Substantial Presence Exemptions, Applying for Social Secur...
November 16, 2023 CPE, EA CPE On-Demand, Download
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This webinar will cover tax requirements for teachers, trainees, and students living in the U.S. Our panel of international tax matter experts will discuss the U.S. residency rules, substantial presence test, Social Security and Medicare taxes, exemptions, and exceptions as they apply to foreign ind... Read More

Cash Flow Statements: Preparing and Reconciling, Defining Cash, Direct vs. Indirect Method...
November 15, 2023 CPE CPE On-Demand, Download
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This webinar will address the preparation of the cash flow statement in accordance with FASB ASC 230 and offer practical advice to expedite its completion and properly report its components. Our panel of accounting professionals will provide comprehensive examples, illustrative cash flow statements... Read More

Selling a Partnership Interest With Foreign Partners: Complying With Section 1446(f) Withh...
November 14, 2023 CPE, EA CPE On-Demand, Download
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This presentation will review the special compliance requirements for foreign partners and members of U.S. and foreign partnerships that have U.S. filing and withholding obligations. Our veteran international tax practitioner will review circumstances when the newest withholding rules apply, excepti... Read More

Taxing Joint Ventures: Maximizing Profits Extraction, Partnership vs. Corporation, Propose...
November 13, 2023 CPE, EA CPE On-Demand, Download
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This webinar will review the tax considerations of joint ventures (JVs). Our panel of flow-through experts will explain what constitutes a JV, discuss when a JV should be taxed as a corporation vs. a partnership, and provide scenarios that point out missteps to avoid and ways to limit taxes paid by... Read More

Strategies to Optimize Social Security Benefits: Determining Retirement Age, Spousal Benef...
November 9, 2023 CPE, EA CPE On-Demand, Download
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This course will delve into effective approaches for maximizing Social Security benefits and comprehending the fundamental aspects of Medicare. This comprehensive session will feature two distinguished experts who will unravel the intricacies of Social Security and Medicare, offering invaluable advi... Read More

Alternative Apportionment: Requesting Relief From Unfair Allocations, Common Alternative M...
November 8, 2023 CPE CPE On-Demand, Download
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This webinar will review the benefits of alternative apportionment for multistate companies struggling with inequitable state tax liability calculations using statutory allocations and apportionment methods. The panelist will explain which companies benefit most from alternative apportionment, revie... Read More

Form W8-BEN-E: Claiming Treaty Benefits, Withholding Rates, and Chapter 3 and 4 Status
November 7, 2023 CPE, EA CPE On-Demand, Download
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This course will discuss the required preparation of Form W-8BEN-E, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting, by certain foreign entities transacting business with U.S. taxpayers and the related withholding requirements. Our panel of internati... Read More

Forms 5471 and 5472: Meeting the Substantially Complete Standards
November 6, 2023 CPE, EA CPE On-Demand, Download
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This course will discuss best practices for meeting the substantially complete standard for international reporting required for Forms 5471 and 5472 and as applied to other required foreign information returns. Read More

Employee Retention Credit: IRS Moratorium, Audits, and Withdrawing Claims
November 2, 2023 CPE, EA CPE On-Demand, Download
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This webinar will cover the Employee Retention Credit (ERC), including the expiring application deadline, the credits available, and the related IRS challenges. Our panel of federal income tax experts will highlight the multitude of changes made to the ERC for practitioners working with businesses e... Read More

IRS Audits of Expatriates: Section 965 Transition Tax, Exit Tax, Non-Filers, and the Exami...
October 31, 2023 CPE, EA CPE On-Demand, Download
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This course will discuss IRS examinations of taxpayers living abroad. Our expert panel will guide tax practitioners through the examination process and explain best practices to withstand the on-going scrutiny of these taxpayers' returns. Read More

Basis Calculations for Partnerships and LLCs
Book-Ups, Step-Ups, At-Risk Amounts, Allocating Liabilities, and Tax-Basis...
October 31, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax preparers and professionals advising partnerships and LLCs with a solid foundation for calculating and maintaining partners' basis accounts. The panel will discuss book-ups, step-ups, at-risk rules, the corresponding recourse and nonrecourse debt allocations, and the tax... Read More

Withstanding IRS Economic Substance Challenges: The Business Purpose Doctrine
Strategies for Structuring Reorganizations, Section 704(b) Allocations, Tra...
October 30, 2023 CPE, EA CPE On-Demand, Download
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This webinar will review the business purpose and economic substance doctrines and offer strategies for compliance for partnerships, corporations, and other business entities. The panelist of income tax veterans will present examples of IRS challenges to organizations and offer advice on structuring... Read More

Mastering Multistate Taxation of S Corporations: State Variances in Recognition of S Elect...
October 27, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax preparers and advisers with detailed guidance on the most pervasive issues facing multistate taxation of S corporations. The panel will detail those states that vary from automatic acceptance of the federal S-election, review the composite return requirements, and discus... Read More

Implementing Recent MTC Guidelines: PL 86-272 and the Finnigan Method
October 26, 2023 CPE CPE On-Demand, Download
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This webinar will address the recent guidelines issued by the Multistate Tax Commission (MTC) concerning the application of PL 86-272 in today's virtual business environment. Our panel will analyze the new standards and review other current MTC recommendations. Read More

Tax Issues Facing Homeowners' Associations: Forms 1120-H, 1120, 1120-C, and 990
October 26, 2023 CPE, EA CPE On-Demand, Download
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This course will provide welcomed tax advice for practitioners, board members, and owners participating in or advising homeowners' associations (HOAs). The panelist will help advisers understand the three filing considerations HOAs should consider annually, historical precedents relative to HOAs, an... Read More

IRC 751 Hot Assets: Calculating and Reporting Ordinary Income on Disposition of Partnershi...
October 24, 2023 CPE, EA CPE On-Demand, Download
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This course will provide accounting and tax professionals with a deep dive into the tax treatment of Section 751 hot assets when a partner disposes of their partnership interest. The panel will discuss identifying, calculating, and reporting ordinary income from hot assets in the sale of a partnersh... Read More

Foreign Cloud Computing Transactions: U.S. Taxation of Service, Intangible, Copyright, and...
October 24, 2023 CPE, EA CPE On-Demand, Download
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This webinar will discuss U.S. taxation of foreign computer programs and cloud computing transactions. Our panel of international tax attorneys will explain U.S. sourcing rules for overseas digital commerce and the latest regulations relating to taxation and classification of computer-related busine... Read More

Internal Controls: Enhancing Compliance and Efficiency
Overcoming Frequently Faced Issues and Common Peer Review Comments
October 23, 2023 CPE CPE On-Demand, Download
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This webinar will focus on the requirements regarding assessing internal control systems for financial statement audit purposes. The panelist will provide a perspective on the need for and benefits of the required assessment and optional testing of internal controls following AICPA generally accepte... Read More

Trade or Business Determinations: Interpreting Varying Guidance for Real Estate, Family Of...
October 20, 2023 CPE, EA CPE On-Demand, Download
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This webinar will explore the importance of and difficulties in identifying a trade or business in its multiple contexts throughout the Internal Revenue Code. Our panel of tax professionals will point out similarities and differences in these interpretations and provide best practices for deciding a... Read More

SALT Implications for the Transportation Industry: Mitigating State and Local Taxes, Commo...
October 19, 2023 CPE CPE On-Demand, Download
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This webinar will address the typical taxes assessed to businesses transporting products throughout the U.S. Our panel of SALT professionals will discuss typical taxes imposed by states, exemptions, and best practices for moving goods from, to, and through states focusing on practices to mitigate a... Read More

Corporate Transparency Act: Reporting Beneficial Ownership to FinCEN, Filing Requirements...
October 18, 2023 CPE, EA CPE On-Demand, Download
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This webinar will review the Corporate Transparency Act and its beneficial ownership reporting requirements. Our panel of astute tax professionals will walk you through the key definitions and the new reporting requirements and offer suggestions on complying with the Act for companies, trusts, and i... Read More

Foreign Late Filing Notices: Effective Responses for Penalty Abatement
Reasonable Cause, First Time Abatement, Reliance on a Professional, Exercis...
October 17, 2023 CPE, EA CPE On-Demand, Download
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This webinar will examine the current state of IRS responses to international taxpayers' requests for penalty relief for late filing of foreign information returns. Our astute panel of international tax experts will review what constitutes reasonable cause, when first-time abatement applies, and wil... Read More

Advanced Income Tax Apportionment Issues Confronting Multistate Companies
Navigating States' Application of Market-Based Sourcing, Utilizing Alternat...
October 5, 2023 CPE CPE On-Demand, Download
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This course will prepare tax executives and managers to handle the most complex and challenging apportionment issues with broad application to companies operating in various industries and a large number of states. The panel will go beyond the basics of apportionment for corporate tax professionals... Read More

ASC 842 Lease Accounting Standards
Determining Right-of-Use Assets, Financial Reporting Requirements, IFRS 16...
October 3, 2023 CPE CPE On-Demand, Download
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This course will analyze the Financial Accounting Standards Board's (FASB) lease methods and rules in ASC 842. Our panel of accounting and auditing experts will assist accountants and auditors in defining what constitutes a lease, classifying leases, and determining proper financial statement report... Read More

Malta Retirement Plans: IRS Proposed Regulations, Penalties and Sanctions, Foreign Informa...
October 3, 2023 CPE, EA CPE On-Demand, Download
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This webinar will discuss the proposed (and possibly final) IRS regulations, how to comply with them (including the applicability of voluntary disclosure programs), and tips, tricks, and best practices related to reporting foreign pensions. The webinar will also offer a general update on the U.S. ta... Read More

Section 754 Elections on Form 1065: Making Valid Elections, Seeking Relief for Missed or I...
Mastering the Mechanics of Election Statements, Schedules K-1, Obtaining Re...
October 2, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with a thorough and practical guide to the mechanics of reporting a Section 754 election on a partnership's IRS Form 1065--"U.S. Return of Partnership Income." The panel will first discuss the significance, tax stakes, and mechanics... Read More

GILTI Calculations for Individual U.S. Shareholders: Section 951A
October 2, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a practical guide to the global intangible low-taxed income (GILTI) provisions. The panel will detail the tax calculations and reporting requirements for taxpayers with GILTI inclusions and describe planning opportunities to minimize the tax impact on indiv... Read More

Restaurant Taxation: Calculating Tips and FICA Tip Credit; Food Donations, Sales Tax, and...
September 29, 2023 CPE, EA CPE On-Demand, Download
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This course will discuss taxation issues unique to restaurants, including calculating and reporting tips, the enhanced deduction for food inventory, remitting sales tax, the FICA tip credit, and utilizing the employer retention credit with an emphasis on reducing taxes paid by the food industry. Read More

Preparing Schedules K-2 and K-3: Qualifying for Penalty Relief, Who Must File, Reporting F...
September 26, 2023 CPE, EA CPE On-Demand, Download
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This course will discuss the required Schedules K-2 and K-3 for reporting partners' income, deductions, and credits from foreign activity. Our panel of highly experienced tax specialists will explain each part of each schedule so that tax practitioners can efficiently meet this reporting obligation... Read More

Capital Account Challenges for Partnerships: Tackling Calculations, Complex Operating Agre...
September 21, 2023 CPE, EA CPE On-Demand, Download
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This course will give tax professionals preparing Form 1065 tax returns a detailed review of the requirements for capital account maintenance for partnerships and LLCs, including a general outline of tax allocations, mathematical examples, explanations of operating agreements, and approaches to comp... Read More

Federal and State Tax Residency Rules: Latest IRS Examination Guidance and Navigating Stat...
September 21, 2023 CPE, EA CPE On-Demand, Download
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This course will guide tax professionals and advisers on the latest IRS examination guidance and state tax law issues regarding taxpayer residency. The panel will discuss federal and state tax residency rules, residency and allocation matters, U.S. income tax treaties, available tax planning techniq... Read More

Mastering GST Elections and Reporting: Minimizing Generation-Skipping Transfer Tax Through...
Opting Out of Automatic Allocation of GST Exemptions, Structuring GST-Exemp...
September 20, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a comprehensive and practical guide to generation-skipping transfer (GST) election strategies and the tax reporting mechanics of calculating GST taxes. The panel will offer specific guidance on reporting GSTs under various transfer scenarios. The panel will... Read More

Taxation of Fringe Benefits: Fringe Benefit Developments Including Remote Work, Autos, Mea...
September 20, 2023 CPE, EA CPE On-Demand, Download
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This webinar will cover the proper employee taxation of fringe benefits in today's changed work environment to employees and deductibility by the employer. Our panel of employee benefits professionals will highlight how automobile, apartment, education, and many other commonly offered benefits are r... Read More

Auditing Construction Contractors: Avoiding Common GAAS and GAAP Deficiencies
September 19, 2023 CPE CPE On-Demand, Download
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This webinar will review the unique aspects of auditing large and small construction companies. Our panel of construction industry experts will discuss revenue and cost recognition compliance, financial statement presentation and disclosures, and common GAAS and GAAP deficiencies found in these audi... Read More

Preparing Form 7203: Calculating S Corporation Shareholders' Stock and Debt Basis
Utilizing Prior Suspended Losses, Taxing Loan Repayments, Reconstructing Ba...
September 19, 2023 CPE, EA CPE On-Demand, Download
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This course will provide hands-on examples of reporting S corporation basis calculations on Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations, including reporting loan repayments, stock blocks, and utilization of prior years' suspended losses. Our panel of flow-through veterans w... Read More

Mitigating Wayfair's Compliance Burden: Strategies to Reduce Registration and Reporting Re...
September 14, 2023 CPE CPE On-Demand, Download
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This webinar will review the effect of Wayfair on state requirements for registering, reporting, and remitting sales tax. Our panel of sales and use tax experts will point out ways to reduce the number of filing jurisdictions and provide cost-effective strategies to mitigate taxes paid. Read More

Avoiding Foreign Tax Credit Errors and Maximizing Opportunities: Maximizing the FTC
Deductions vs. Credits, Paid vs. Accrued Taxes, Interaction With Section 91...
September 12, 2023 CPE, EA CPE On-Demand, Download
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This webinar will look at opportunities to maximize the foreign tax credit (or deduction) for individual taxpayers. Our panel of global tax specialists will walk international tax advisers through common foreign tax credit scenarios and explain the steps to take to maximize this lucrative credit. Read More

Applying the Saving Clause and Exceptions in U.S. Income Tax Treaties
September 7, 2023 CPE, EA CPE On-Demand, Download
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This webinar will discuss the application of the saving clause in U.S. international income tax treaties. Our panel of foreign tax matter experts will identify the saving clause in U.S. income tax treaties, analyze saving clause exceptions, and provide examples of the application of the saving claus... Read More

State Tax Considerations for Locating a Business: SALT and Incentives, Weighing Factors by...
September 7, 2023 CPE CPE On-Demand, Download
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This webinar will review the relevant state and local tax factors a business should consider when deciding where to start or move its operations. Our panel of state subject matter experts will explain the applicable state and local taxes and tax rates, state incentives, and economic and other consid... Read More

Purchasing Real Estate Abroad: U.S. and Other Country Tax and Information Return Reporting...
August 31, 2023 CPE, EA CPE On-Demand, Download
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This webinar will examine the tax implications of purchasing real estate abroad. Our panel of foreign tax experts will explain the U.S. tax benefits of holding property abroad, holding structure considerations, and the particulars of buying real estate in certain countries, including Spain, the Unit... Read More

Recent IRS Rules for S Corporations: Activity and Basis Reporting, NRAs, QBI, and IRS Basi...
August 31, 2023 CPE, EA CPE On-Demand, Download
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This webinar will address the latest Subchapter S corporation tax issues. Our panel will discuss the requirements to include basis schedules and separate activity reporting in Form 1120-S, nonresident aliens and ESBTs, and preparing for the current IRS initiative focusing on audits of S corporation... Read More

Changing State Residency for Tax Purposes: Severing Ties, Establishing Domicile, Part-Year...
August 31, 2023 CPE CPE On-Demand, Download
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This course will focus on issues to consider when taxpayers relocate or consider relocating to other states. Purchasing a house in a state is not sufficient to create residency. Avoiding dual residency may be more critical than establishing residency in the new state. Listen as our experts explain h... Read More

Reclaimable Foreign Tax Credits: Calculating and Applying for Refunds of Excess Withholdin...
August 29, 2023 CPE, EA CPE On-Demand, Download
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This webinar will detail the process for obtaining relief for overwithheld foreign taxes. Our international tax planning expert will explain when foreign taxes paid can be reclaimed and walk tax professionals through calculating and applying for a refund of excess taxes paid. Read More

Estate Planning for Firearms, Memorabilia, Pets, and Other Unique Assets: Avoiding Tax and...
August 23, 2023 CPE, EA CPE On-Demand, Download
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This webinar will review planning techniques for unusual but precious assets held by estates. Our panel of trust and estate veterans will point out when a trust could facilitate a transfer and the tax considerations of conveying specific items by either bequest, sell, or donation, as well as offer t... Read More

Tax Aspects of Gifting a Home: Basis, Part-Sale Part-Gift Transfers, Installment Notes, an...
August 23, 2023 CPE, EA CPE On-Demand, Download
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This course will explain the caveats and considerations of giving away the family home from the initial transfer to the final sale. The panelist will discuss methods of transfer, capital gains issues, installment notes, related party rents, and how to devise the best tax outcomes for both the donor... Read More

Redemptions of Partnership Interests: Sections 736(b) vs. 736(a), Installment Sales, Hot A...
August 23, 2023 CPE, EA CPE On-Demand, Download
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This webinar will discuss redemptions of partnership interests for tax advisers working with partnerships and LLCs. Our authoritative panel will explain the tax effects of these dispositions on the partner, the remaining partners, and the partnership, including the application of ordinary versus cap... Read More

Form 990 Schedule A: Protecting Public Charity Status, IRC 509 Public Support Test Calcula...
August 22, 2023 CPE, EA CPE On-Demand, Download
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This course will provide nonprofit advisers with a comprehensive guide to reporting the public support tests of IRC Section 509(a) on Schedule A of Form 990 Exempt Organization Information Return. Read More

Mastering Form 5472: Filing Requirements for Foreign Individuals, LLCs, and Companies
Meeting Information Return Requirements for Foreign-Owned Disregarded Entit...
August 22, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a thorough and practical guide to completing Form 5472, focusing on the impact of IRS regulations requiring 5472 reporting by disregarded entities (DREs) with foreign owners. The panel will provide line-by-line guidance on completing the form, define comple... Read More

Complex Tax Provisions in LLC Operating Agreements: Minimum Gain Chargeback, Waterfall All...
August 21, 2023 CPE, EA CPE On-Demand, Download
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This course will examine complex tax clauses in operating agreements to assist tax practitioners in identifying and implementing these key provisions in accordance with partners' expectations and existing regulations. Read More

SALT Taxation of Short-Term Rentals: Airbnbs, VRBOs, Personal Residences, and Other Home-S...
August 17, 2023 CPE CPE On-Demand, Download
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This webinar will discuss the numerous taxes charged by states on home-sharing arrangements. Our panel of SALT experts will discuss the types of taxes imposed, registration requirements in certain states, reviewing the calculations of marketplace facilitators, specific requirements in certain states... Read More

Taxation of Non-Fungible Tokens: Tax Issues of Creators, Purchasers, Sellers; IRS Notice 2...
August 17, 2023 CPE, EA CPE On-Demand, Download
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This webinar will address the latest guidance for reporting and calculating the tax consequences of acquiring and disposing of non-fungible tokens (NFTs). Our dynamic speaker will provide examples of the tax treatment for creators, sellers, and purchasers of these popular assets using common scenari... Read More

Taxation of Equity Based Arrangements for LLCs: Capital and Profits Interest Transfers, Ap...
August 16, 2023 CPE, EA CPE On-Demand, Download
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This webinar will review how transfers of partnership interests to partners are taxed and reported. Our panel of astute federal tax experts will break down the tax treatment of these interests by type of arrangement, review Section 83(b) elections, and discuss recent court decisions pertaining to th... Read More

Sampling Strategies in Financial Statement Audits: Methodologies, Data Analytics, and Off-...
August 14, 2023 CPE CPE On-Demand, Download
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This course will prepare auditors to select appropriate sampling techniques for financial statement audits and discuss the relationship between traditional sampling and data analytics. The speaker will explain the rationale for and technical terms of generally accepted standards for sampling methodo... Read More

State Throwback and Throwout Rules: "Nowhere" Income, PL 86-272, Tangible and Intangible S...
August 10, 2023 CPE CPE On-Demand, Download
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This course will provide an overview of the policy reasons behind the throwback and throwout rules and discus how the policy rational has been shifting in addition to providing some practical examples. Our panel of state and local tax professionals will discuss nexus, apportionment allocations, and... Read More

Partnership Exchanges: Section 1031, Drop and Swaps, Swap and Drops, Mixing Bowl, and Othe...
August 9, 2023 CPE, EA CPE On-Demand, Download
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This course will explain methods available to swap assets held in partnerships, including methods that combine eligibility for Section 1031 treatment. Our panel of partnership tax experts will explain drop and swap, swap and drop, and mixing bowl strategies available to partners that allow for an ex... Read More

Avoiding Common FBAR Errors: Missed Accounts, Failure to File, Amending Returns, Delinquen...
August 8, 2023 CPE, EA CPE On-Demand, Download
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This webinar will address common FBAR reporting errors and discuss how to remedy and avoid these. Our panel of tax controversy experts will identify accounts that must be included on the FBAR but are often overlooked and point out misunderstandings surrounding reporting thresholds and filing require... Read More

GILTI High Tax Exclusion Final Regulations: Tested Units, Controlled CFC Groups
August 3, 2023 CPE, EA CPE On-Demand, Download
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This course will provide CFC shareholders and tax professionals with a comprehensive understanding of the final global intangible low-taxed income (GILTI) High Foreign Tax Exclusion Regulations (T.D. 9902). Our panel of international tax experts will explain how the final regulations change the orig... Read More

UBTI in IRAs: Reporting Unrelated Business Taxable Income in MLPs, Self-Directed IRAs, and...
August 3, 2023 CPE, EA CPE On-Demand, Download
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This course will give nonprofit tax professionals and advisers a thorough guide to recognizing and reporting unrelated business taxable income (UBTI) about IRAs, qualified plans, and other retirement accounts. The webinar will focus on the standards and guidelines for determining whether income deri... Read More

State Tax Considerations of Financial Institutions: Determining Nexus, Unique Taxes, Filin...
August 3, 2023 CPE CPE On-Demand, Download
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This webinar will take an in-depth look at state guidelines for taxing financial institutions. Our panel of state and local tax professionals will analyze how states define, tax, and determine nexus for businesses handling cash, credit, and similar assets. They will point out differences in specific... Read More

Tax Issues in Real Estate Partnerships: Dealer vs. Investor Status, 163(j) Interest Limita...
August 2, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a detailed and practical guide to navigating certain planning complexities and opportunities for real estate partnerships. Our panel of real estate experts will analyze the factors that determine dealer status along with recent cases to enable real estate o... Read More

Estate Planning for Flow-Through Entities: Minimizing Taxes for Partners, Shareholders, an...
July 26, 2023 CPE, EA CPE On-Demand, Download
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This webinar will offer estate planning strategies for partners and shareholders. Our panel of trust and estate advisers will provide suggestions to minimize taxes and point out tax hazards to avoid for owners of flow-through entities. Read More

Maximizing the Other State Income Tax Credit: Defining Net Income Tax, Qualifying Local Ta...
July 26, 2023 CPE CPE On-Demand, Download
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This webinar will explain what is a net income tax in certain states and, therefore, eligible for the individual income tax other state credit. Our panel of SALT professionals will point out local taxes that are occasionally overlooked that qualify for this credit, requirements for the credit in spe... Read More

Outside Basis: Determining, Documenting, and Reconstructing for Partners, Members, and Sha...
July 25, 2023 CPE, EA CPE On-Demand, Download
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This webinar will walk tax practitioners through the process of calculating outside basis for partners, members, and shareholders of pass-through entities. Our panel of federal taxation experts will point out the differences between S corporation and partnership calculations, discuss IRS audit flags... Read More

Taxation of Foreign Source Income: GILTI HTE Regulations, Subpart F, Sec. 245A DRD, Sale o...
July 20, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax professionals with guidance on final and proposed regulations governing foreign source income taxation. The panel will present an in-depth analysis of changes in the application of Subpart F as a result of the TCJA, global intangible low-taxed income (GILTI), foreign-der... Read More

Long-Term Care Insurance Planning: LTC Deductions, Avoiding Taxation of Proceeds, Traditio...
July 20, 2023 CPE, EA CPE On-Demand, Download
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Join us for a webinar that delves into the long-term care (LTC) insurance choices and unravels the intricate web of tax implications. Our esteemed panel of certified financial planning experts is poised to guide you through the labyrinth of LTC tax deductions, ensuring you're equipped with the knowl... Read More

Section 743(b) Adjustments in Multi-Tier Partnerships: Applying Rev. Rul. 87-115 to Upper-...
July 20, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with an advanced and practical guide to the reporting complexities and planning opportunities present in making Section 743(b) adjustments in the context of multi-tiered partnerships. The panel will outline the provisions of Rev. Rul... Read More

Administrative Adjustment Requests (AARs): Typical Scenarios, Push-Out and Pull-In Electio...
July 19, 2023 CPE, EA CPE On-Demand, Download
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This webinar will walk tax practitioners through the reporting responsibilities for administrative adjustment requests (AARs) and explain when an AAR is required or should be considered. Our panel of partnership and procedure professionals will address the initial determination whether an AAR is req... Read More

Sales and Use Tax Implications of Business Acquisitions: Stock vs. Asset Sales, Successor...
Nexus Implications of Acquiring Certain Entities, Drop Down of Assets Follo...
July 17, 2023 CPE CPE On-Demand, Download
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This course will guide tax professionals with an in-depth analysis of the sales and use tax issues in acquiring certain businesses. The panel will discuss the unexpected sales and use tax consequences, nexus implications, issues stemming from the drop-down of assets followed by a stock sale, success... Read More

State Taxation of Foreign Income: Section 163(j), GILTI, Section 250 Deduction, Subpart F
July 13, 2023 CPE, EA CPE On-Demand, Download
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This course will discuss the multitude of differences in state requirements for reporting foreign income. Our panel of experts in foreign income tax matters will explain the latest developments in state taxation of GILTI income and the corresponding Section 250 deduction and payments for practitione... Read More

Planning for Deductions in Trusts and Estates: Excess Losses on Termination, Distributions...
July 12, 2023 CPE, EA CPE On-Demand, Download
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This webinar will explain how planning for deductions of trusts and estates can significantly reduce taxes paid by these entities and their beneficiaries. Our panel of trust and estate attorneys will guide trust and estate advisers through planning for distributions, charitable deductions, and exces... Read More

Accounting for Cryptocurrency and Digital Assets: New FASB Guidance, Financial Reporting a...
July 11, 2023 CPE CPE On-Demand, Download
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This webinar will explain recording the receipt, disposition, and financial reporting aspects of digital assets, including cryptocurrency, for accountants and auditors. Our panel of accounting and audit experts will provide recommendations for accounting for these assets that are quickly becoming co... Read More

Navigating International Domicile Changes: Residency Issues, Exit Tax, and Green Card Revo...
July 11, 2023 CPE, EA CPE On-Demand, Download
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This webinar will highlight the factors to consider when making an international domicile or residency change. The panelist will cover key considerations taxpayers should make before moving into or out of the U.S. Read More

Nonresident Tax Issues: ECI, Structures for Holding U.S. Assets, Treaty Benefits, Estate a...
July 6, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax practitioners working with U.S. nonresident aliens (NRAs) with practical steps to minimize U.S. taxes for these U.S. taxpayers. The panelists will cover the rules for federal income, estate, and gift taxation of nonresidents and provide concrete advice on mitigating thes... Read More

Tax Strategies for Breweries: Leasing vs. Buying Kegs, Choice of Entity, R&D Credit, Excis...
July 6, 2023 CPE, EA CPE On-Demand, Download
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This course will address general business decisions, the taxes paid that are specific to beverage alcohol industries, and the incentives available for brewery owners and advisers. Our brewery experts will focus on steps to minimize taxes and maximize profits for these businesses. Read More

Charitable Remainder Trusts: Utilizing CRATs and CRUTs to Minimize Income and Transfer Tax...
July 6, 2023 CPE, EA CPE On-Demand, Download
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This webinar will take a comprehensive look at charitable remainder trusts (CRTs) as a means to reduce estate and income taxes paid by taxpayers. Our notable panel will explain which taxpayers are ideal candidates for CRTs, the calculation of the remainder interest and annual pay-outs, differences i... Read More

Mastering Form 8582 Passive Activity Loss Reporting: An Advanced Program on Calculations,...
June 29, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with an advanced guide to calculating and allocating passive activity losses. The panel will go beyond the basics on the passive activity rules and will offer a comprehensive, practical guide to mastering the complexities of calculating passive activity losses f... Read More

Business Valuations: Common Methods and Scenarios, Choosing an Expert
Buy-Sell Agreements, 409A, Section 1202 Valuations, Divorce, Shareholder Di...
June 28, 2023 CPE, EA CPE On-Demand, Download
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This webinar will take a comprehensive look at business valuations for companies and their advisers. Our panel of business valuation analysts will explain the various business valuation designations, how business valuations are utilized, and which valuation method is best in specific scenarios. Read More

Complex Gift Reporting on Form 709: GRATs, Business Interests, Crummey Trusts, CLTs and CR...
June 28, 2023 CPE, EA CPE On-Demand, Download
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This course will guide practitioners through reporting of more complicated gifts, including examples of how gratuitous transfers made under common estate planning strategies should be reported and disclosed on Form 709. Our expert panel will discuss in detail the reporting of gifting to GRATs, Crumm... Read More

Multistate Tax Treatment of Multi-Tier Partnerships: Ingesting PTET in a Multi-Tier Entity
Determining Treatment of Lower-Tier Apportionment Factors, Meeting Withhold...
June 27, 2023 CPE CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with a practical guide to navigating the multistate reporting complexities in multi-tiered partnerships. The panel will outline various state rules governing apportionment of income from lower-tier pass-through entities, withholding... Read More

Analyzing 1040s for Financial Planning Opportunities
Utilizing Demographics, Income, Schedules B, C, D, E, and A to Better Serve...
June 22, 2023 CPE, EA CPE On-Demand, Download
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This webinar will review Form 1040, U.S. Individual Income Tax Return, and demonstrate how tax advisers can and should utilize the information provided and reported on a taxpayer's return to identify financial planning opportunities for taxpayers. Our Financial Planning Specialist will discuss the c... Read More

Single Sales Factor Apportionment: Market-Based Sourcing vs. Cost of Performance, Business...
June 22, 2023 CPE CPE On-Demand, Download
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This webinar will review the nuances and calculations of single sales factor apportionment. Our panel of state income tax consultants will explain differences in market-based sourcing and cost of performance, outline the impact of the sales factor on the disposition of a business, and point out vari... Read More

State Income Tax Treatment of Nonresident Trusts: Compliance Challenges and Planning Oppor...
Determining Residency, Allocating Income Between Trust and Beneficiary, App...
June 21, 2023 CPE CPE On-Demand, Download
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This course will provide tax professionals and advisers with a practical guide to various states' rules governing nonresident trusts' income tax treatment with multistate income or beneficiary connections. The panel will discuss critical topics relevant to resident and nonresident trusts, focusing o... Read More

IRC 962 Election for Corporate Tax Rate on Subpart F Income
Avoiding GILTI Complexities, Claiming Indirect Deemed Paid Foreign Tax Cred...
June 20, 2023 CPE, EA CPE On-Demand, Download
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This course will guide tax advisers in making a Section 962 election for an individual, trust, or estate to be taxed at corporate rates on foreign-sourced income under Section 951(a) and global intangible low-taxed income (GILTI) treated in the "same manner" as Subpart F inclusions. The panel will s... Read More

Net Operating Losses and Amended Returns: Maximizing Benefits of NOL Carryforwards and Fil...
June 15, 2023 CPE, EA CPE On-Demand, Download
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This course will discuss the nuances of net operating losses (NOLs), amended returns, and IRS submission procedures. Our authoritative panel will cover how NOL carryforward planning can maximize refunds and discuss how to properly file claims for refunds. Read More

Form 8865: Reporting Foreign Partnership Interests
Determining Taxpayer Categories Based on Control or Ownership, Schedule K-2...
June 14, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and return preparers with a practical guide to completing Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships. The panel will discuss how to correctly identify the taxpayer category, determine the allocable share of foreign income, com... Read More

Subpart F vs. GILTI: CFC Anti-Deferral Issues
CFC Anti-Deferral Issues
June 14, 2023 CPE, EA CPE On-Demand, Download
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This course will provide a practical overview of the controlled foreign corporation (CFC) anti-deferral rules including the 2022 Section 958 final regulations that provide rules with respect to domestic partnerships and their partners. The panel will also discuss some key issues with respect to the... Read More

Appealing Property Tax Assessments: Fair Market Value, Common Exemptions and Incentives, C...
June 13, 2023 CPE CPE On-Demand, Download
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Our panel of real estate tax and valuation professionals will discuss the steps necessary to successfully appeal commercial property tax assessments across the U.S. and review specific procedures for New York City and the state of California. Read More

Relief for Late S Corporation Elections: Revenue Procedures 2013-30 and 2022-19, Reasonabl...
June 12, 2023 CPE, EA CPE On-Demand, Download
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This course will explain the steps outlined in Revenue Procedure 2013-30 to facilitate granting S corporation status to businesses requesting late election relief, as well as the more recent Revenue Procedure 2022-19, which identifies a number of issues involving S corporations that may be resolved... Read More

Tax Aspects of Divorce: From Alimony to Property Settlements
June 8, 2023 CPE, EA CPE On-Demand, Download
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This webinar will discuss the tax consequences of decisions made relative to divorce. Our panel of experienced CPAs will explain the tax ramifications of property settlements, including personal residences, real property, investments, and retirement accounts, and review the impact of recent legislat... Read More

FIRPTA: New Proposed Regulations, Identifying Exempt DCQIEs, Withholding Rules, Holding St...
June 6, 2023 CPE, EA CPE On-Demand, Download
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This webinar will analyze FIRPTA (Foreign Investment in Real Property Tax Act) rules for foreign investors in U.S. real estate. Our panel of multinational tax experts will review the recently released regulations, consider appropriate holding structures to minimize U.S. tax liability, and detail the... Read More

Tax Considerations for Authors: Royalty Income, Self-Employment Tax, Inventory, and Sales...
June 5, 2023 CPE, EA CPE On-Demand, Download
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This webinar will discuss tax issues specific to authors and self-publishers of tangible and digital works. Our panel of seasoned tax professionals will provide explanations for handling sales tax, royalties, inventory, self-employment tax, and business formation for authors. Read More

Economic Substance Doctrine: Complying With U.S., European Union, Cayman Islands, Nevis, a...
May 30, 2023 CPE, EA CPE On-Demand, Download
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This webinar will review the economic substance doctrine from the perspective of the U.S., EU, and offshore jurisdictions. Our panel of global tax attorneys will explain how to comply with the U.S. economic substance rules, European directives, and similar requirements of other offshore locations, i... Read More

Preparing Forms 5500, 5500-SF, and 5500-EZ: Annual Return/Report of Employee Benefit Plan
May 25, 2023 CPE, EA CPE On-Demand, Download
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This course will explain what plans are required to file Forms 5500, 5500-SF, and 5500-EZ, how to prepare these required information returns and related schedules, and the most recent changes to these forms. Read More

179D and 45L Tax Incentives: Qualifications, Impact of Inflation Reduction Act, Caveats, P...
May 24, 2023 CPE, EA CPE On-Demand, Download
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This webinar will explain qualifying for 179D and 45L tax incentives for tax professionals working with businesses owning, designing, building, and constructing property. Our panel of experts will review the benefits, qualifications, and caveats of these lucrative tax rewards for constructing and in... 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 Indi...
May 23, 2023 CPE, EA CPE On-Demand, Download
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This course will guide tax advisers to the U.S. reporting requirements for ownership of foreign disregarded entities (FDEs) on IRS Form 8858. The panel will offer section-by-section detail on completing Form 8858, discuss the interrelation between Form 8858 and other required international informati... Read More

Estate Planning for IRAs and Qualified Plans: Trusts as Beneficiaries, Impact of SECURE 2....
May 17, 2023 CPE, EA CPE On-Demand, Download
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This webinar will address specific estate planning issues with IRAs and qualified plans. Our panel of estate, trust, and retirement planning professionals will cover utilizing trusts as IRA beneficiaries, naming beneficiaries, charitable remainder trusts, Roth conversions, and specific estate tax pl... Read More

IFRS vs. GAAP: Comparing and Contrasting Financial Statement Requirements
Identifying Key Balance Sheet, Income Statement, and Disclosure Differences
May 16, 2023 CPE CPE On-Demand, Download
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This course will review significant differences affecting a broad range of financial statement areas, comparing, and contrasting the requirements in accordance with generally accepted accounting principles (GAAP) versus International Financial Reporting Standards (IFRS) for accountants preparing fin... Read More

SECURE 2.0: RMDs, Retirement Plan Set-Up Credits, Long-Term Part-Time Employee Coverage, K...
May 11, 2023 CPE, EA CPE On-Demand, Download
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This webinar will discuss the major SECURE 2.0 provisions affecting retirement plans, provide guidance and clarifications (where possible), and point out the tips and traps in areas where administrators and tax professionals need to beware until the Internal Revenue Service and Department of Labor p... Read More

How to Settle a Client's Estate: Identifying Assets and Debts, Critical Elections, Distrib...
May 10, 2023 CPE, EA CPE On-Demand, Download
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This course will provide an overview of the steps required when settling an estate. Our panel of estate tax experts will walk executors and advisers through initial considerations, including identifying assets and obligations and accumulating key documents required for tax filings and distribution o... Read More

U.S. Taxation of Common Visa Types: H1-B, F-1/J-1, B-1/B-2, TN, EB-1, and Others
May 9, 2023 CPE, EA CPE On-Demand, Download
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This course will address U.S. nonresident taxation by visa type. The panelist will identify common visa categories and explain when a visa holder is subject to U.S. taxation of income, what treaty and other benefits may be available to mitigate taxation, and when U.S. earnings are subject to Social... Read More

Sales Tax Treatment of Online Communications and Direct Mail Under New State Tax Rules
May 4, 2023 CPE CPE On-Demand, Download
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This course will guide tax professionals with an in-depth analysis of the sales tax treatment of direct mail promotions, outsourced customer billings, and electronic communications after recent state tax law changes. The panel will discuss nexus-related issues, the taxability of postage and shipping... Read More

Tax Challenges for Law Firms: Advanced Client Costs, IOLTA Accounts, Partner Allocations,...
May 3, 2023 CPE, EA CPE On-Demand, Download
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This webinar will review accounting and tax issues specific to law offices. Our panel of tax reporting professionals will discuss identifying and recording advanced client costs, Interest on Lawyer Trust Accounts (IOLTA), income recognition, retirement contributions, and other specific tax requireme... Read More

International R&E: Impact of Section 174 Capitalization Requirements on Multinational Taxp...
May 2, 2023 CPE, EA CPE On-Demand, Download
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This webinar will discuss the impact of recent changes to the deductibility of research and experimental expenditures (R&E) on multinational taxpayers. Our panel of international tax advisers will clarify what costs constitute R&E expenses, explain how these costs should be treated, and provide exam... Read More

Converting From S Corp to C Corp: Final 1371(f) Regulations, Favorable Treatment of PTTP D...
May 1, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with a thorough exploration of the potential tax benefits and hazards of revoking S elections and converting entities to C corporations. The panel will offer tools and strategies to maximize the tax and operational advantages of maki... Read More

Making the Shift From Tax Preparer to Tax Adviser: Key Elements to Success
April 27, 2023 CPE, EA CPE On-Demand, Download
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This webinar will discuss the differences between tax preparers and tax advisers and will focus on moving from the former to the latter. Our influential speaker will guide tax practitioners through the process of enhancing tax services provided to current and potential clients. Read More

Spousal Lifetime Access Trusts: Gifting Assets, Beneficiary and Grantor Considerations, An...
April 26, 2023 CPE, EA CPE On-Demand, Download
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This webinar will discuss how a spousal lifetime access trust (SLAT) can provide needed flexibility in estate planning. Our panel of transfer tax veterans will discuss the primary benefits and risks couples assume when establishing a SLAT and satisfying the annual reporting requirements for trust an... Read More

Maintaining Partner Capital Account Balances: Preparing Workpapers, Documenting Allocation...
April 26, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax preparers and compliance professionals serving partnerships and LLCs with a solid and practical foundation for maintaining partners' capital account balances, including account setup and workpaper preparation. The panel will offer a practical discussion of tax allocation... Read More

Form 5471 Schedule J, Accumulated Earnings of Controlled Foreign Corporations: Line-by-Lin...
Deep Dive Into Additional Categories, Classifications, and Sections of Comp...
April 25, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a practical, in-depth guide to completing Form 5471's recently revised Schedule J, Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporations. The panel will take a line-by-line approach to the form, discussing each of the income items listed i... Read More

Agreed Upon Procedures and SSAE No. 19: Engaging vs. Responsible Parties, Representation L...
April 25, 2023 CPE CPE On-Demand, Download
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This webinar will discuss agreed upon procedure (AUP) engagements and the related Statement on Standards for Attestation Engagements (SSAE) No. 19. Our panel of auditing experts will discuss the best practices for firms offering these attestation services. Read More

Taxation of Intellectual Property: Classifying Intangibles, Determining Domicile, Holding...
April 20, 2023 CPE, EA CPE On-Demand, Download
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This webinar will explain the tax ramifications of creating, transferring, and holding intellectual property (IP) in the U.S. and overseas. Our panel of international tax experts will discuss appropriate holding entities, the U.S. international tax regimes as applied to IP, and transfer pricing cons... Read More

Tax Issues of Real Estate Syndications: Limited and General Partner Considerations, Carrie...
April 19, 2023 CPE, EA CPE On-Demand, Download
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This webinar will review the tax considerations of real estate syndicates for investors and tax professionals working with these unique real estate partnerships. Our panel of real estate strategists will discuss the tax implications for general partners, limited partners, and the flow-through entity... Read More

Buy-Sell Agreements for Closely Held Businesses: Redemption vs. Cross-Purchase, Valuation...
April 19, 2023 CPE, EA CPE On-Demand, Download
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This webinar will cover key considerations of buy-sell agreements for closely held businesses. Our panel of estate and wealth transfer experts will discuss the tax implications of redemption and cross-purchase agreements for tax professionals working with small businesses and their owners. Read More

Canada-U.S. Estate and Gift Tax Planning: Utilizing Canada-U.S. Income Tax Treaty Provisio...
April 18, 2023 CPE, EA CPE On-Demand, Download
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This webinar will explain the transfer taxes paid in Canada and the U.S. by residents of the U.S. and/or Canada. Our panel of foreign tax experts will discuss specific articles in the Canada-U.S. Income Tax Treaty and provide examples of how these can be applied to mitigate estate and gift taxes pai... Read More

State and Local Taxation of Healthcare Providers: Common Sales/Use and Income Tax Consider...
April 5, 2023 CPE CPE On-Demand, Download
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This webinar will describe the many sales tax issues affecting healthcare providers. Our panel of state and local tax experts will discuss the sales taxation of medical devices, healthcare services, and supplies, as well as reveal exemptions offered for R&D, manufacturers, nonprofits, and others tha... Read More

LLC to S Corp Conversions and S Corp to LLC Conversions: Benefits and Caveats, Step-by-Ste...
April 5, 2023 CPE, EA CPE On-Demand, Download
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This webinar will explain the advantages and disadvantages of LLC to S corporation conversions and S corporation to LLC conversions. Our panel of partnership experts will address critical considerations before changing an entity classification, including when a business' circumstances warrant a chan... Read More

Tax Consequences of Stock Options: ISOs, NSOs, ESPPs, and RSUs
April 3, 2023 CPE, EA CPE On-Demand, Download
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This course will discuss the tax implications of incentive stock options (ISOs), non-qualified stock options, ESPPs, and restricted stock units (RSUs). Compensating employees with stock allows them to purchase company stock and to share in the success and appreciation of the company. The type of inc... Read More

Market-Based Sourcing and Multistate Apportionment of Revenue From Services and Intangible...
March 30, 2023 CPE CPE On-Demand, Download
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This course will provide tax executives and managers with a practical guide to handling challenging state income tax apportionment involving sales of services and intangible personal property. The panel will detail various states' methods of apportioning revenues from services and intangibles, discu... Read More

Tax Complexities in the Sales and Purchases of S Corps: Asset vs. Stock Sales, Installment...
March 29, 2023 CPE, EA CPE On-Demand, Download
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This course will explain the significant factors purchasers and sellers should consider when acquiring or disposing of a Subchapter S corporation. Our panel of S corporation veterans will discuss the pros and cons of asset sales versus stock sales, qualifying for installment sales treatment as an S... Read More

Preparing Nonprofit Financial Statements: Avoiding Common Errors
Classifying Restricted Assets, Categorizing Functional Expenses, Reporting...
March 28, 2023 CPE CPE On-Demand, Download
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This webinar will discuss preparing financial statements for nonprofit organizations. This discussion will cover the unique aspects of these reports, identify common reporting missteps, and provide advice for efficiently assimilating these statements for auditors and accountants of these organizatio... Read More

Mastering Reporting of Publicly Traded Partnership and MLP K-1s on Partners' Returns
Navigating Footnotes and Tying Information to the 1040
March 21, 2023 CPE, EA CPE On-Demand, Download
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This webinar will provide tax advisers and professionals with tools and practical knowledge to reconcile complex Schedule K-1s for publicly traded partnerships (PTPs) and master limited partnerships (MLPs), using sample K-1 information from complex oil and gas partnership footnotes and disclosures a... Read More

Nonresident and Mobile Workers: Nexus Triggers, State Tax Traps
State Withholding Rules, Personal Income Tax Allocation, Resident Credits,...
March 16, 2023 CPE CPE On-Demand, Download
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This course will provide tax professionals and advisers guidance on differing state rules on withholding tax obligations for employers and personal income tax allocation for employees operating or working in multiple jurisdictions. The panel will discuss nexus triggers, key challenges under various... Read More

Sect. 704(c): Contributions to Partnerships and LLCs
Navigating Unsettled Issues, Complex Rules, and Allocation Method Elections
March 16, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a thorough and practical guide to navigating the complex requirements of Section 704(c). The panel will go in depth to identify the contributed property subject to Section 704(c) and will discuss available elections to allocate gain and loss. Read More

Remedying Missed Elections, Deadlines, and Claims: Section 9100 Relief and Other Strategie...
March 16, 2023 CPE, EA CPE On-Demand, Download
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This webinar will address relief provisions available to salvage missed deadlines and elections. Our panel of tax specialists will pair commonly missed tax deadlines and elections with IRS relief that is available to mitigate the related penalties and tax consequences of these oversights. Read More

Tax Consequences of Bankruptcy: COD Income, Reduction of Tax Attributes, and Personal Tax...
March 9, 2023 CPE, EA CPE On-Demand, Download
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This webinar will cover the critical considerations of individual taxpayers, shareholders in S corporations, and LLC members who are considering filing for bankruptcy. Our bankruptcy experts will analyze the tax ramifications of bankruptcy, including COD income and exclusions, the reduction and orde... Read More

Sales and Use Tax Reserves: Financial Accounting Standards Under ASC 450 and IAS 37
Establishing and Maintaining Accruals, Provisions, and Disclosures of Conti...
March 9, 2023 CPE CPE On-Demand, Download
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This course will provide tax professionals with a review of current best practices for establishing, documenting, and maintaining reserves for uncertain sales and use tax positions of multinational companies using the most current interpretations of financial reporting under U.S. U.S. GAAP and Inter... Read More

U.S. Estate and Gift Tax Treaties: Utilizing Specific Provisions to Mitigate Inheritance T...
March 8, 2023 CPE, EA CPE On-Demand, Download
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This webinar will review standard provisions in U.S. estate and gift tax treaties and explore specific provisions in treaties with particular countries that can be utilized to reduce or eliminate exposure to U.S. transfer taxes. Read More

UBTI and UBIT for Exempt Organizations: Mastering Form 990-T, Siloing Unrelated Activities...
March 7, 2023 CPE, EA CPE On-Demand, Download
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This course will give nonprofit tax professionals and advisers a good look at the rules governing unrelated business income tax. The webinar will focus on guidelines for determining whether income is unrelated business taxable income (UBTI), how separate business lines are determined under the regul... Read More

California SALT Developments: PTE Election Eligibility, Interpretation of P.L. 86-272, Sal...
March 2, 2023 CPE CPE On-Demand, Download
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This webinar will cover critical state tax developments in California for tax advisers working with companies who may be liable for California income/franchise, sales and use, and/or other state and local taxes. Our presenters will explore the following topics: the California's current response to t... Read More

Partnership Terminations: Sale or Abandonment of an Interest, Retirement or Death of Partn...
March 1, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax return preparers with increased familiarity with the issues involved in transfers of partnership interests, including exchanges; the retirement of a partner; gift, contribution, or abandonment of a partnership interest; and the death of a partner. Read More

IRC Section 645 Elections: Filing a Combined Qualified Revocable Trust and Estate Income T...
February 28, 2023 CPE, EA CPE On-Demand, Download
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This course will explain how making the election under IRC Section 645 can significantly reduce the tax filing burden for practitioners and lower beneficiaries' tax obligations. Read More

Representing Refugees: ITINs vs. SSNs, Eligibility for Specific Tax Benefits, Resident vs....
February 28, 2023 CPE, EA CPE On-Demand, Download
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This webinar will explain how tax professionals can assist refugees with the overwhelming U.S. tax requirements. Our panel of foreign filing experts will address critical questions to ask, determining residency status, applying for Taxpayer Identification Numbers (ITINs) and Social Security numbers,... Read More

Strategies to Recharacterize Gain from Certain Stock Sales with Untaxed Foreign Earnings
February 23, 2023 CPE, EA CPE On-Demand, Download
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This webinar will review the relevant rules under the new quasi-territorial regime, the remaining types of untaxed foreign earnings, and the basics of Section 1248 and Section 245A. Our panel of multinational tax practitioners will explain planning strategies to use untaxed foreign earnings to recha... Read More

Maximizing Depreciation: Cost Segregation, QIP, Bonus Depreciation, Filing Refund Claims
February 22, 2023 CPE, EA CPE On-Demand, Download
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This webinar will explain qualified improvement property (QIP) depreciation, bonus depreciation, and utilizing cost segregation post regulation changes introduced in the CARES Act. The panelist will discuss how taxpayers can accelerate and correct missed depreciation opportunities and how cost segre... Read More

Sales Tax Exemptions and Resale Certificates: Compliance Issues, State-by-State Requiremen...
February 21, 2023 CPE CPE On-Demand, Download
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This course will provide tax professionals and advisers an in depth analysis of the requirements and compliance issues of state sales tax exemptions and resale certificates. The panel will discuss the criteria for securing sales tax exemptions and resale certificates, recent state regulations hamper... Read More

UK-Based Retirement Accounts for U.S. Taxpayers: Mastering Reporting, Maximizing Planning...
Utilizing Treaty Provisions to Achieve Optimal Tax Results While Complying...
February 21, 2023 CPE, EA CPE On-Demand, Download
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This course 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

1031 Exchanges: Deferred Exchanges, Identifying Property, Calculating Depreciation, Comple...
February 21, 2023 CPE, EA CPE On-Demand, Download
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This course will provide an overview of Section 1031, like-kind exchanges (LKEs), so that both new and seasoned tax professionals can better advise clients participating in these transactions. The panel will provide an overview of the components of LKEs, including defining qualifying property, under... Read More

Economic Presence Nexus for State and Local Taxes: Emerging Trends in Gross Receipts, Inco...
Meeting the Challenges of Developing State Standards
February 16, 2023 CPE, EA CPE On-Demand, Download
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This course will provide business tax advisers with thorough and up to date guidance on various states' responses to Wayfair. The panel will discuss specific states' responses to Wayfair, including nexus requirements and reporting thresholds. Read More

Exploiting and Avoiding Self-Rental Rules: Grouping, Exceptions, Material Participation, 1...
February 16, 2023 CPE, EA CPE On-Demand, Download
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This webinar will discuss the regulations under Section 469 subjecting taxpayers who materially participate in a trade or business activity to self-rental rules for property leased to the business. The panelist will review types of property and taxpayers subject to the rules, exceptions and grouping... Read More

Schedules Q & R, Form 5471: Reporting CFC Income by CFC Income Groups and Distributions Fr...
February 14, 2023 CPE, EA CPE On-Demand, Download
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This webinar will explain preparing the recently added Schedule Q, Certain Foreign Corporation (CFC) Income by CFC Income Groups, and Schedule R, Distributions From a Foreign Corporation, of Form 5471. Our panel of international tax veterans will discuss the legislative background necessitating the... Read More

Retiring Abroad: Tax Considerations, Expatriation From the U.S., Immigration, Golden Visas...
Puerto Rico, Portugal, Israel, Singapore, Cost Rica
February 9, 2023 CPE, EA CPE On-Demand, Download
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This webinar will take a detailed look at the most significant concerns of taxpayers considering retiring abroad. Our panel of international tax attorneys will explain U.S. expatriation requirements, the benefits and caveats of Golden Visa programs, and immigration considerations for moves to Puerto... Read More

Resolving Inadvertent Terminations of S Status: New Rev Proc 2022-19 Relief, Second Class...
February 8, 2023 CPE, EA CPE On-Demand, Download
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This webinar will review the many ways an S corporation can lose its S status, which requires private letter rulings (PLRs) to correct, and utilizing Revenue Procedure 2022-19 to facilitate corrections. Our panel of seasoned S corporation advisers will walk you through examples of common oversights... Read More

Accounting for Income Taxes ASC 740: Business Combinations, Valuation Allowances, Recent L...
February 7, 2023 CPE CPE On-Demand, Download
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This course will analyze various components of accounting for income taxes that can be traps for the unwary, including certain business combination issues, valuation allowance assessments, tax internal controls, along with implications of recent tax law changes and other areas of complexity. Read More

Tax Treatment of Real Estate Dealers, Investors, and Professionals
Capital Gains vs. Ordinary Income Treatment, Opportunity Zones and 199A
February 1, 2023 CPE, EA CPE On-Demand, Download
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This course will cover the differences between real estate dealers, investors, and professionals, as well as the tax consequences of each classification. The panel will cover the current IRS challenges, the 199A deduction, and investing in opportunity zones for real estate ventures. Read More

Form 1040NR Nonresident Alien Filing Challenges and Effective Approaches
Determining Taxpayer Classifications and Elections, Computing Income and De...
January 31, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and professionals with a thorough and practical guide to preparing Form 1040NR, U.S. Nonresident Alien Income Tax Return. The panel will offer useful guidance in determining which individuals should file, identifying and reporting income subject to U.S. income t... Read More

IRS Criminal Examinations: Handling Eggshell Audits, Identifying Criminal Issues, Respondi...
January 30, 2023 CPE, EA CPE On-Demand, Download
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This webinar will discuss recognizing and handling sensitive IRS examinations, known colloquially as eggshell audits, for CPAs and tax advisers. Our panel of seasoned tax attorneys will address factors that can turn an IRS exam into a criminal investigation, signs that your client may be targeted fo... Read More

State Taxation of Retirees: Retirement Exclusions, Property Tax Exemptions, and Unique Cre...
January 24, 2023 CPE CPE On-Demand, Download
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This webinar will highlight the many tax benefits available to seniors in the 50 states for tax practitioners preparing returns for older taxpayers. Our panel of state tax experts will explain retirement exclusions, property tax exemptions, and unique credits offered in specific states for tax pract... Read More

Sales and Use Tax Fundamentals: Mastering Tax Base, Compliance, Nexus, and Other Essential...
January 5, 2023 CPE, EA CPE On-Demand, Download
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This course will guide tax professionals and advisers on essential concepts and trends that tax staff must understand before they can effectively work on state and local sales and use tax compliance. The panel will discuss their thoughts on sales and use tax, sourcing transactions, marketplace facil... Read More

Sales Tax for Construction and Real Property Transactions: Tax Treatment of Contracts, Lab...
December 15, 2022 CPE CPE On-Demand, Download
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This course will provide tax professionals and advisers with 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 distinction... Read More

Subpart F Expansion Final and Proposed Regulations: Increased Tax Liability and Reporting...
Controlled Foreign Corporation and U.S. Shareholder Definitions, GILTI
December 14, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a practical overview of the significant to Subpart F tax treatment of controlled foreign corporations (CFCs). The panel will detail in plain language the specific areas of Subpart F, including the downward attribution rules, recent final and proposed regula... Read More

Trust Distributions to Foreign Beneficiaries: Complex Planning and Calculation Challenges
Navigating the Interplay of Foreign Withholdings, Treaty Benefits, DNI Calc...
December 14, 2022 CPE, EA CPE On-Demand, Download
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This course will provide estate and trust tax advisers and compliance professionals with a thorough and practical guide to the tax compliance issues that fiduciaries face before making or allocating U.S. domestic trust or estate distributions to foreign beneficiaries. The panel will explain how to d... Read More

Correcting Foreign Information Reporting Noncompliance: Voluntary Disclosure Programs
Navigating Penalty Abatement for Failure to File Forms 5471, 5472, FATCA, a...
December 13, 2022 CPE, EA CPE On-Demand, Download
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This course will provide CPAs and tax advisers with a practical guide to navigating the amnesty programs available to rectify a client's failure to properly file required international information forms such as the FBAR, Form 8938, and Forms 5471 and 5472. The panel will focus on compliance professi... Read More

Classifying Foreign Entity Structures for U.S. Taxation: U.S. Reporting Requirements
Identifying Canada, Switzerland, the United Kingdom, and Other Countries' C...
December 8, 2022 CPE, EA CPE On-Demand, Download
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This webinar will identify the most frequent foreign entity structures encountered by U.S. international tax practitioners and their U.S. reporting requirements. Our panel of astute foreign tax professionals will divulge how these structures correspond with U.S. entity reporting structures, how they... Read More

Employee Benefit Plan Audit Peer Reviews
Preparing for Risk Assessment, Control Document Inspection, and Other Peer...
December 7, 2022 CPE, EA CPE On-Demand, Download
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This course will help auditors identify issues frequently arising in peer review audits of employee benefit plans and offer best practices to address potential problems and work with reviewers. Read More

State Taxation of Digital Assets: Sales Taxation of Cryptocurrency and NFT Transactions
Accepting Virtual Currency as Payment, Multistate Treatment of NFT Sales
December 1, 2022 CPE CPE On-Demand, Download
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This course will provide tax professionals and advisers guidance on the state taxation of virtual currency and nonfungible tokens (NFTs). The panel will discuss the state tax implications of selling cryptocurrency and NFTs, accepting virtual money as payment, the application of sales tax, and planni... Read More

Inflation Reduction Act: Clean Vehicle Credits, Energy Efficient Credits, Excise Tax on St...
December 1, 2022 CPE, EA CPE On-Demand, Download
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This webinar will explain the income tax planning opportunities provided under the Inflation Reduction Act. Our panel of tax professionals will detail the new credits available, explain modifications and extensions of existing credits, and address planning opportunities for individuals and companies... Read More

Reviewing a Client's Estate Plan: Asset Disposition Under Wills and Trusts, Naming Fiducia...
November 30, 2022 CPE, EA CPE On-Demand, Download
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This webinar will detail components of an estate plan that should be reviewed regularly. Our panel of experts in estate planning and administration will cover interpreting estate planning documents, examining asset titling, methods of conveying assets, naming fiduciaries, and the role of trusts in m... Read More

Family Partnerships: Navigating the Discounting Rules for Family-Controlled Entities
Lack of Control, Lack of Marketability, and Minority Discounts
November 29, 2022 CPE, EA CPE On-Demand, Download
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This course will provide trust and estate advisers who work with high net worth individuals and partnerships with a thorough review of family-controlled entities and valuation discounts. The speakers will discuss the current landscape of family entity structures after Estate of Nancy H. Powell v. Co... Read More

Tax Consequences of Working Remotely Abroad: VISAs, Data Security, Permanent Establishment...
November 29, 2022 CPE, EA CPE On-Demand, Download
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This webinar will address the tax consequences of employees working overseas remotely. The panelist will outline work status and VISA considerations, address data security concerns, and recommend employer policies that all businesses should have in place. The panelist will point out proactive consid... Read More

Foreign Earned Income: Form 2555 Exclusion
Navigating Tax Treaties, Social Security Totalization Agreements
November 21, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and preparers with an in-depth review of complex income tax considerations related to Americans working abroad. The panel will explore eligibility, including the required tests to qualify for income and housing exclusions, preparation of Form 2555, Foreign Earne... Read More

Charitable Donations of LLC and Limited Partnership Interests to Nonprofits
Avoiding Negative Tax Consequences for Public Charities, Private Foundation...
November 21, 2022 CPE, EA CPE On-Demand, Download
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This course will provide nonprofit organization professionals and counsel with a practical guide to the planning and reporting implications when a donor contemplates gifting an interest in a partnership or an LLC to an exempt organization. The panel will outline gifting impacts to donors, detail the... Read More

Tangible Repair Regulations: Safe Harbors, Bonus Depreciation vs. Section 179, Expense Pol...
November 17, 2022 CPE, EA CPE On-Demand, Download
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This webinar will take a fresh look at the tangible property regulations (TPR), including the related safe harbors, partial dispositions, recommended expensing policies, and recent legislative changes to the initial rules. Our panel will provide case studies of common scenarios to provide insights o... Read More

Foreign Tax Credit Baskets: Categorizing Income, Maximizing the FTC, Allocating and Apport...
November 17, 2022 CPE, EA CPE On-Demand, Download
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This webinar will take an in-depth look at the categories of income reported on Form 1118 for the foreign tax credit. Our knowledgeable panel will explain how these baskets influence the ultimate calculation of the foreign tax credit, the allocation and apportionment of expenses by category, carryov... Read More

Liquidation of S Corporations: Mastering Tax Implications of Liquidating Distributions
Case Study on Planning, Calculations, and Property Dispositions
November 16, 2022 CPE, EA CPE On-Demand, Download
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This course will delve into a case study on the planning, tax calculations, property dispositions, and dissolution filings required to liquidate an S corporation. The panel will brief participants on the general rules stated in IRC Section 1371, tying liquidation rules back to those applying to C co... Read More

Nexus and Apportionment Issues: State and Local Taxes, Sales and Use Taxes, Market-Based S...
November 10, 2022 CPE, EA CPE On-Demand, Download
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This course will guide tax professionals on evolving state tax nexus and apportionment issues for multistate companies with a remote workforce, including new complexities caused by guidance issued in response to COVID-19 pandemic and thereafter. The panel will provide insight into multiple complianc... Read More

Complex IRS Penalty Abatement Procedures for Failure-to-File, Failure-to-Pay, and Accuracy...
Mastering Procedural and Practical Ways to Obtain Penalty Abatement; Mitiga...
November 3, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax professionals with a comprehensive and practical guide to navigating the procedural and efficient ways to obtain a penalty abatement. The panel will cover domestic and foreign information abatement requests and offer valuable tools for compiling and submitting the appeal... Read More

Roth IRAs: Conversions, Mega Back-Door, Tax Calculations, and Recent Legislation
November 3, 2022 CPE, EA CPE On-Demand, Download
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This course will discuss Roth IRAs and Roth conversions for tax advisers working with clients eligible to make IRA contributions, conversions, and withdrawals. The panelist will discuss determining taxpayers who benefit most from conversions, calculating the tax on a Roth conversion, and--most impor... Read More

Sales Tax and the Internet of Things (IoT): Determining and Avoiding Sales and Use Tax
November 3, 2022 CPE, EA CPE On-Demand, Download
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This webinar will define the Internet of Things (IoT), when these products are subject to sales and use taxes, and how the Internet Freedom Act affects their taxation. Our panel of SALT professionals will offer recommendations for structuring transactions to circumvent these taxes. Read More

Gifting Strategies: Leveraging Your Clients' Gift Tax Exemption Now and Planning for 2026...
November 1, 2022 CPE, EA CPE On-Demand, Download
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This webinar will take a fresh look at gifting strategies that will help clients maximize the use of their gift tax exemption in the current estate planning environment. Our expert panelists will provide an overview of gifting methods, including using the annual exclusion, gift-splitting, GRATS, net... Read More

Basics of Foreign Inbound Reporting: Effectively Connected Income, FDAP, U.S. Withholding...
November 1, 2022 CPE, EA CPE On-Demand, Download
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This webinar will break down the terminology, filing requirements, and withholding rules for foreign inbound transactions for tax practitioners working with multinational individuals and businesses. Our panel of knowledgeable foreign tax experts will discuss effectively connected income (ECI), fixed... Read More

Loss Limitations Analysis: Basis, At-Risk, Passive, and NOLs
October 27, 2022 CPE, EA CPE On-Demand, Download
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This course will discuss the hierarchy of basis, at-risk, passive activity loss (PAL) limitations, net operating loss (NOL) limitations, and steps to avoid and mitigate the limitation of losses for owners of partnerships and S corporations. Read More

Top Recent State Corporate Income Tax Cases: Nexus, Business Income, Combined Reporting, a...
October 27, 2022 CPE CPE On-Demand, Download
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This course will provide tax professionals with an instructive review of the top recent state corporate income tax cases. Our panel will discuss SALT cases spanning substantive areas, including nexus, apportionment, non-business income, the tax base, sales factor sourcing, and unitary combined repor... Read More

Section 469 Passive Activity Rules: Loss Limitations, Ordering Rules, and Utilizing Losses
Substantiating Material Participation, Calculating Carryforwards, Reporting...
October 25, 2022 CPE, EA CPE On-Demand, Download
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The course will provide tax advisers with a thorough and practical guide to navigating Section 469, the passive activity loss (PAL) limitation rules, calculating PAL amounts, and PAL carryforwards. The panel will discuss the separate calculations required and describe the interrelationship between t... Read More

Preparing Form 1120-F for Foreign Corporations: 2021 Revisions, ECI, Protective Claims, an...
October 24, 2022 CPE, EA CPE On-Demand, Download
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This course will provide a practical explanation of completing Form 1120-F, U.S. Income Tax Return of a Foreign Corporation. Our experts will explain how to properly prepare this onerous form, including who is required to file, filing protective returns, and issues for consideration with respect to... Read More

Self-Employment Tax and NIIT for LLCs and High Income Individuals
Minimizing Tax Through Activity Groupings, Self-Charged Interest, Blocker C...
October 20, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a practical guide to navigating the net investment income tax (NIIT) rules as they apply to self-employed taxpayers and offer tax reduction strategies for minimizing the NIIT. The panel will discuss NIIT calculations and planning opportunities. Read More

QTIP Elections: How and When to Make QTIP, Partial, Clayton, and Reverse Elections
October 19, 2022 CPE, EA CPE On-Demand, Download
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This course will review qualified terminable interest property (QTIP) elections, including the reverse, partial, Clayton, and the interplay of the QTIP election with the DSUE. Our trust and estate tax expert will explain how to utilize QTIP elections to maximize taxpayers' federal estate tax and GST... Read More

Partnership Audit Adjustments Under the Centralized Audit Regime
Push-Out and Pull-In Adjustments, Audit Tips, and Forms 8978 and 8986
October 19, 2022 CPE, EA CPE On-Demand, Download
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This course will cover practical considerations for partners and advisers to partnerships operating under the new partnership audit regime. Our panel of experts will review the latest guidance, explain partnership audit adjustments, and recommend steps to implement this reporting regime. Read More

Green Card Tax Implications: Revoking and Abandoning Green Cards, Preplanning for Green Ca...
October 18, 2022 CPE, EA CPE On-Demand, Download
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This webinar will review the initial considerations of obtaining a green card and how to successfully abandon or revoke the same. Our panel of seasoned foreign immigration experts will detail which taxpayers are the best candidates for green cards, when a VISA is a better alternative, the eight of 1... Read More

Multiple Points of Use: Applying for State Sales Tax Exemptions and Refunds
October 6, 2022 CPE CPE On-Demand, Download
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This webinar will explain what products and services qualify for multiple points of use (MPU) reporting in specific states. Our panel of state and local tax experts will discuss appropriate and beneficial sourcing methods, applying for exemptions of MPU purchases, and the process of receiving refund... Read More

International Private Client Issues for Non-U.S. Residents: Serving High Net Worth Foreign...
Foreign vs. Domestic Drop-Off Trusts, Working With Family Offices, Multi-Ju...
October 5, 2022 CPE, EA CPE On-Demand, Download
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This course will provide advisors with a practical guide to the planning opportunities and potential tax pitfalls in providing private client services (PCS) for high net worth nonresident clients with U.S. tax presence. The panel will go beyond the basics to detail intricate strategies for minimizin... Read More

Members as Employees of LLCs: Using Tiered LLCs, Separate S Corporations, and Leasing Comp...
October 4, 2022 CPE, EA CPE On-Demand, Download
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This course will discuss specific scenarios where LLC owners can be treated as employees for tax purposes. Our panel of flow-through taxation veterans will discuss structuring alternatives that permit members of an LLC to qualify for employee treatment, including the use of employee leasing arrangem... Read More

Form 8854 Exit Tax Calculations and Reporting and IRS Relief Procedures for Certain Former...
Determining Covered Expatriate Status Under Section 877A, Navigating the Ma...
October 4, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with a practical guide to the basic calculations and reporting requirements for U.S. taxpayers and exiting green card holders. The panel will discuss the rules of Section 877A, determining whether a taxpayer is a covered expatriate,... Read More

Composite Return Issues for Pass-Through Entities and Nonresidents: Filing, Withholding, R...
September 1, 2022 CPE CPE On-Demand, Download
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This course will provide SALT professionals and pass-through owners who have multistate filing obligations with an in-depth review of preparing composite returns. Filing composite returns is a significant and necessary piece of SALT. However, the burden of withholding and remitting nonresident taxes... Read More

Purchase Price Allocations in Real Estate Transactions: Categorizing Assets, Minimizing Ta...
August 25, 2022 CPE, EA CPE On-Demand, Download
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This webinar will discuss the key considerations when categorizing the purchase price of property by asset type. Our panel of income tax experts will review the types of gains, discuss methods for determining the fair market value of assets acquired or sold, and provide examples of purchase price al... Read More

Final Section 1061 Carried Interest Regulations
July 21, 2022 CPE, EA CPE On-Demand, Download
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This course will provide fund managers and advisers with a practical guide to the challenges and planning opportunities found in the final regulations and the proposed tax changes to the carried interest rules. Read More

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

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

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

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

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

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

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

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

IRC Section 461(l) Business Loss Limitations: Preparing Form 461, Limitation on Business L...
May 10, 2022 CPE, EA CPE On-Demand, Download
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This course will explain how to calculate losses under new Section 461(l) and report these losses on Form 461. The panel will discuss what is and is not trade or business income, capital gains and losses to include in the calculation, calculating loss carryforwards, and completing Form 461 with need... Read More

Form 8858 Reporting of U.S. Owned Foreign Disregarded Entities: Ownership and Correct Fili...
Information Return Requirements for Check-the-Box Structures Including Indi...
March 17, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will guide tax advisers to the U.S. reporting requirements for ownership of foreign disregarded entities (FDEs) on IRS Form 8858. The panel will offer section-by-section detail on completing Form 8858, discuss the interrelation between Form 8858 and other required international informati... Read More

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

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

Form 8858 Reporting of U.S. Owned Foreign Disregarded Entities: Ownership and Correct Fili...
Information Return Requirements for Check-the-Box Structures Including Indi...
January 11, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

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

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

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

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

Section 704(c) Capital Account Book-Ups: Revaluation of Partnership Assets
Triggering Events for Revaluations, Effects of Revaluations on Allocations...
November 30, 2021 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a practical guide to the complexities of capital account revaluations or "book-ups" under Section 704. The panel will detail the circumstances and events under which a partnership may revalue its property to FMV to adjust the capital accounts of its members... Read More

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

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

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

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

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

Form 5471: Preparing Schedule C Income Statement and Schedule F Balance Sheet
Overcoming Challenges With Functional Currency, U.S. GAAP Presentation, and...
August 5, 2021 CPE, EA CPE On-Demand, Download
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This course will provide practical steps for meeting the requirements of Form 5471 Schedules C and F, the income statement, and balance sheet for tax preparers. Our panel will provide insights into meeting the IRS requirements for including these statements, including reporting these in functional c... Read More

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

U.S. Partnerships With Foreign Partners: Navigating Withholding, Informational Reporting,...
Determining ECI, FDAP, FIRPTA Income Classifications, Treaty Benefits, Basi...
June 15, 2021 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with a thorough and practical guide to the issues faced by U.S. partnerships with foreign partners. The panel will discuss the various withholding and reporting requirements with respect to non-U.S. partners. Read More

Installment Sales Reporting Under Section 453: Avoiding Pitfalls
Contingent, Related Party, Depreciation Recapture, and Large Installment Sa...
February 18, 2021 CPE, EA CPE On-Demand, Download
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This course will address the various tax issues surrounding use of the installment sales method of reporting ("installment method") on the sale of property. Unique scenarios affecting use of the installment method will also be discussed, including contingent payments, depreciation recapture, sales b... Read More

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

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

Tax Aspects of Gifting a Home: Basis, Part-Sale Part-Gift Transfers, Installment Notes, an...
February 2, 2021 CPE, EA CPE On-Demand, Download
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This course will explain the caveats and considerations of giving away the family home from the initial transfer to the final sale. The panelist of tax experts will discuss methods of transfer, capital gains issues, installment notes, related party rents, and how to devise the best tax outcomes for... Read More

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

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

Calculating Trust Fiduciary Accounting Income: Interpreting Operating Documents, Applying...
Reconciling FAI to DNI and Trust Taxable Income, Avoiding Tax and Beneficia...
November 12, 2020 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with a comprehensive guide to navigating the complexities of calculating fiduciary accounting income (FAI) for trusts and estates. The panel will detail how to interpret essential trust and estate provisions to apply to FAI calculati... Read More

State Tax Strategies for Athletes and Entertainers: Residency and SALT Deduction Limitatio...
June 18, 2020 CPE CPE On-Demand, Download
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This course will discuss how performers are taxed in varying states, mitigating the impact of state taxes, and the impact of tax reform on athletes and entertainers. Most individuals live and work in the same state and file a federal and a single state return. Professional athletes and entertainers... Read More

IRC Section 67(g) and Form 1041 Trust Deduction Rules: Fiduciary Fees, State and Local Tax...
June 4, 2020 CPE, EA CPE On-Demand, Download
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This course will provide fiduciary tax advisers and compliance professionals with a practical guide to the deduction structure for Form 1041 under the latest tax reform. The panel will outline the specific changes that tax reform makes to fiduciary deductions, detail the impact of income items taxab... Read More

U.S. Foreign Tax Reporting for Individuals: International Repatriation and Inclusion Provi...
Section 962 Election, GILTI Inclusions, Intangible and Passive Income Treat...
May 14, 2020 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with a practical guide to the impact of the 2017 tax reform on U.S taxpayers with foreign income and tax reporting obligations. The panel will examine the significant changes the law imposes on calculating and reporting taxable forei... Read More

Section 1202 Qualified Small Business Stock: Maximizing Tax Advantages of Gain Exclusion a...
Leveraging QSBS Code Provisions Including 1244 Ordinary Loss Treatment
February 4, 2020 CPE, EA CPE On-Demand, Download
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This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

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

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

Form 5471 for Interests in Foreign Entities After Tax Reform
New Schedules, Determining Ownership Share and Correct Filing Status
June 12, 2019 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

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 MI...
June 4, 2019 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

Nonprofits and Exempt Organizations One Year After Tax Reform
New UBTI Calculations, Excise Tax on Excess Compensation, Individual and Bu...
February 13, 2019 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide 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 dea... Read More

Guaranteed Payments Under IRC 199A Regulations: Year-End Strategies to Maximize QBI Benefi...
Restructuring Section 707 Payments to Partners Through Priority Allocations...
December 3, 2018 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide 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, an...
August 8, 2018 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide fiduciary tax advisers and compliance professionals with 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 taxab... Read More

State and Local Tax Implications of Tax Reform
Impact on High-Tax States, SALT Deduction Cap, Deemed Repatriation and Othe...
May 2, 2018 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will 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 sta... Read More

Deemed Repatriation of Deferred Foreign Earnings: Calculating Accumulated E&P and Transiti...
Determining U.S Shareholders, Cash vs. Non-Cash Positions, Netting Provisio...
February 21, 2018 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide 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 the... 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...
February 15, 2018 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide 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 repor... Read More

LLC and Partnership Purchases: Entity Interests vs. Asset Sales
Basis Adjustments, Elections, Tax Reporting, and Structuring in Light of Ne...
November 28, 2017 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide 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

Implementing New FASB Not-For-Profit Financial Statement Reporting Standards of ASU 2016-1...
Major Changes in Net Asset Classification, Liquidity and Expense Function R...
November 16, 2016 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide 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 classes... Read More

Material Participation Rules for Trusts: Leveraging the Aragona Trust Holding to Minimize...
Avoiding the Passive Activity Loss Rules for Trusts Through Strategic Plann...
September 27, 2016 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide 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 p... Read More

Form 5227 Reporting: Mastering Compliance With Charitable Split-Interest Trusts, NIIT Calc...
August 18, 2016 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide 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 Co...
August 3, 2016 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide 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, ex... 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 program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers with a 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 a... Read More