This webinar will provide tax advisers with a practical guide to understanding the tax incentives made available to investors under Section 1400Z. The panel will discuss the mechanics of Section 1400Z and the proposed regulations issued in October 2018. We will discuss how to qualify for tax benefit... Read More

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

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

This webinar will provide tax advisers and compliance professionals with a practical guide to the impact of the Tax Cuts and Jobs Act 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 taxabl... Read More

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

This webinar will provide tax professionals and fiduciary advisers with a practical guide to the rules governing trust accounting income and tax treatment of partnership share assets held by trusts. The panel will discuss the specific challenges that partnership holdings present in calculating FAI,... Read More

This webinar will provide tax advisers with a practical overview to the significant changes the 2017 tax reform law made to Subpart F tax treatment of controlled foreign corporations (CFCs). The panel will detail in plain language the specific areas where the law expanded Subpart F, including for ex... Read More

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

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

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

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

This webinar 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 mak... Read More

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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