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Multistate Tax Treatment of Multi-Tier Partnerships: Navigating State Rules For Nonresiden...
Determining Treatment of Lower-Tier Apportionment Factors, Meeting Withholding and Composi...
October 24, 2017 CPE Webinar

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

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

Form 8854 Exit Tax Calculations and Reporting: Minimizing the IRC 877A Expatriation Tax
Determining Covered Expatriates, Navigating the Mark-to-Market Tax on Unrealized Gains, Re...
October 26, 2017 CPE, EA Live Webinar

This webinar will provide tax advisers and compliance professionals with a practical guide to the calculations and reporting requirements needed for U.S. taxpayers and exiting green card holders. The panel will discuss the rules of Section 877A, as well as strategies for minimizing the impact of exp... Read More

Speakers:  Philip D. W. Hodgen, Hodgen Law Ann M. Seller, Kohnen & Patton

Maintaining Partner Capital Account Balances: Preparing Workpapers, Documenting Allocation...
October 31, 2017 CPE, EA Live Webinar

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

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

Calculating Trust Accounting Income Under Uniform Principal and Income Act
November 1, 2017 CPE, EA Live Webinar

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

Speakers:  Jason K. Connolly, Law Offices of Sanger & Manes Howard L. Sanger, Atty, Sanger & Manes

Short Year 1065 Returns for Terminated Partnerships: Avoiding Penalties For Failure to Rep...
IRC 708(b) Filing Requirements and Reporting Prior and Successor 754 Elections
November 8, 2017 CPE, EA Live Webinar

This webinar will provide tax advisers with a practical guide to completing "short year" Form 1065 Partnership Income Tax returns. The panel will discuss the rules governing short-year filings and will focus on technical terminations of existing partnerships that continue business activities as lega... Read More

Speakers:  Brian T. Lovett, CPA, JD, Partner, WithumSmith+Brown Scott Bartolf, CPA, Senior Tax Manager, WithumSmith+Brown

Material Participation Rules for Trusts: Leveraging Aragona Trust to Minimize NIIT
Avoiding the Passive Activity Loss Rules for Trusts Through Strategic Planning
November 9, 2017 CPE, EA Live Webinar

This webinar will provide tax professionals with a deep dive into the determination of "material participation" (MP) regarding trusts and estates in applying passive activity rules. The panel will analyze the tax court's groundbreaking holding in Aragona Trust v. Comm'r (2014) and offer perspectives... Read More

Speakers:  Eric S. Fletcher, CPA, Principal, Thompson Greenspon Michael T. Donovan, Member, Lewis Rice

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

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

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

Individual Foreign Tax Credit: Advanced-Level Calculations and Planning
Identifying OFL and ODL Situations, Calculating Losses for Offsets, Available Elections, a...
December 31, 2017 CPE, EA Live Webinar

This webinar will provide tax advisers with a thorough and practical guide to more advanced concepts in calculating and maximizing the benefits of foreign tax credits. The panel will go beyond the basics to discuss avoiding high-tax kickout (HTKO) treatment, using overall domestic loss (ODLs) and ov... Read More

Speakers:  Dianne C. Mehany, Member, Caplin & Drysdale C. Edward Kennedy, Jr., CPA, JD, Brady Ware & Company

Opting Out of PFIC Tax-and-Interest Treatment: Making QEF Elections on Form 8621 Part II
October 17, 2017 CPE, EA Download

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

Speakers:  Michael Knobler, Fenwick & West Thomas D. Phelan, Pepper Hamilton David Stauber, Of Counsel, Pepper Hamilton

Section 754 Elections on Form 1065: Making Valid Elections, Seeking Relief For Missed or I...
Mastering the Mechanics of Election Statements, Schedule K-1, Section 301.9100 Relief and...
October 11, 2017 CPE, EA Download

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

Speakers:  Simona Raulea, Tax Director, PricewaterhouseCoopers Dina A. Wiesen, Senior Manager, National Tax Office, Passthroughs, Deloitte Tax Pamela A. Fuller, JD, LLM (Tax Law), Counsel, Gremminger Law Firm

U.S. Partnerships With Foreign Partners: Navigating Withholding, Informational Reporting a...
Determining ECI, FDAP, FIRPTA Income Classifications, Treaty Benefits, Basis Adjustments a...
October 4, 2017 CPE, EA Download

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

Speakers:  Alfred H. Bae, Ernst & Young Arthur R. Kerr, II, Partner, Vacovec Mayotte & Singer Rita M. Ryan, Vacovec Mayotte & Singer

Tax Reporting of IRA Beneficiary Trusts: Conduit vs. Accumulation and RMD Calculations
Designated Beneficiaries, DNI Calculations, Disqualifying Terms, Form 1041 Compliance
September 27, 2017 CPE, EA Download

This webinar will provide tax advisers to fiduciaries with detailed and practical guidance on the tax reporting complexities of trusts designated as IRA beneficiaries. The panel will thoroughly discuss the rules for measuring life expectancy for purposes of required minimum distributions (RMDs) and... Read More

Speakers:  Christopher J. Denicolo, J.D., LL.M., Partner, Gassman Crotty & Denicolo Edwin P. Morrow, III, Esq., Director, Wealth Transfer Planning and Tax Strategies, Key Private Bank Family Wealth Advisory Services

Form 6198 At-Risk Limitations: IRC 465 Calculations, Grouping, Elections and Schedules
Identifying Loss Deferrals, Recapture Requirements; Tracking Carry-Forward Amounts
September 26, 2017 CPE, EA Download

This webinar will provide tax advisers with an advanced guide to reporting loss limitations on Form 6198. The panel will have an in-depth discussion into the Section 465 rules and offer comprehensive and practical guidance on the complexities of maintaining at-risk amount schedules and carry-forward... Read More

Speakers:  Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld

Mastering Form 1040NR U.S. Nonresident Alien Income Tax Returns
Identifying ECI and FDAP, Determining Taxpayer Classifications and Elections
September 20, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance 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... Read More

Speakers:  Marc J. Strohl, CPA, Principal, Protax Consulting Services Lizabeth McGrath, Director, Friedman

Reporting Full and Partial Redemptions of Partnership and LLC Interests
IRC 754 Elections, Section 736(b) Payments, Character and Timing of Gain, Installment Sale...
September 19, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with specific and practical guidance to navigating the tax rules that apply to the redemption of LLC or partnership interests. The panel will discuss both partial and complete redemptions, outline available elections, and identify c... Read More

Speakers:  Michael P. Spiro, Partner, Finn Dixon & Herling Jordan L. Fieldstein, Finn Dixon & Herling

IRC 2513 Gift-Splitting Rules: Identifying Gifts Requiring Non-Pro Rata Allocations
Form 709 Reporting Gifts to Trusts With Non-Gifting Spouse Beneficiaries, Valuing Remainde...
September 13, 2017 CLE, CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a practical, beyond the basics guide to the Section 2513 "gift-splitting rules." The panel will offer practical and detailed guidance on applying the rules to client situations involving GRATs, Crummey Trusts, and other vehicle... Read More

Speakers:  Christiana M. Lazo, Counsel, Ropes & Gray Bruce D. Steiner, Kleinberg Kaplan Wolff & Cohen Diana S.C. Zeydel, Shareholder, Greenberg Traurig

Mastering Multistate Taxation of S Corporations: State Variances in Recognition of S Elect...
September 6, 2017 CPE, EA Download

This webinar 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 discu... Read More

Speakers:  Jeffrey Glickman, JD, LL.M, Partner, State and Local Tax, Aprio David Seiden, CPA, Partner, Citrin Cooperman

Leveraging IRC 469 Real Estate Professional Rules for Individual Taxpayers: Avoiding Passi...
Identifying and Grouping Real Estate Rental Activities, Meeting Material Participation Thr...
September 6, 2017 CPE, EA Download

This webinar will provide tax advisers with a thorough and practical guide to navigating the real estate professional rules of IRC 469(c)(7). The panel will discuss the general passive loss limitation rules and exceptions for real estate activities, and will detail the material participation standar... Read More

Speakers:  Brian T. Lovett, CPA, JD, Partner, WithumSmith+Brown Scott Bartolf, CPA, Senior Tax Manager, WithumSmith+Brown John H. Skarbnik, Professor of Taxation, Fairleigh Dickinson University; Tax Counsel, McCusker Anselmi Rosen & Carvelli

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

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

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

GST and Form 709: Fundamentals of Generation-Skipping Transfer Tax Reporting
Identifying Skip Persons, Direct vs. Indirect Skips, Exemption Allocations and More
August 24, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a practical introduction to the fundamentals of generation-skipping transfer (GST) tax rules. The panel will offer useful guidance in identifying potential GST tax issues, and attendees will gain a solid grounding in the basics... Read More

Speakers:  Daniel L. Daniels, Partner, Wiggin and Dana Tracy J. Roberts, Partner, Powell Roberts Scott K. Tippett, Atty, The Tippett Law Firm

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

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

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

Calculating S Corp Stock and Debt Basis: Avoiding Loss Limitations and Excess Distribution...
August 16, 2017 CPE, EA Download

This webinar will provide tax professionals and advisers with the tools and understanding to correctly calculate S corp shareholders' stock basis and debt basis and to effectively advise clients to avoid negative tax consequences due to loss limitations or excess distributions. Read More

Speakers:  Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld Darren J. Mills, Esq., CPA, Mills Estate & Tax Law

Correcting Foreign Information Reporting Noncompliance: Voluntary Disclosure Programs
Navigating Penalty Abatement for Failure to File Forms 5471, 5472, FATCA and FBAR
August 15, 2017 CPE, EA On-Demand

This webinar will provide CPAs and tax advisers with a practical guide to navigating the process of requesting abatements of IRS penalties due to client failure to properly file required international information forms such as the FBAR, Form 8938, and Forms 5471 and 5472. The panel will focus on the... Read More

Speakers:  Joshua Ashman, CPA, Partner, Expat Tax Professionals Ephraim Moss, Esq., Partner, Expat Tax Professionals Nathan Mintz, Tax Counsel, Expat Tax Professionals

IRC Section 734 Adjustments: Applying the 754 Election to Distributions of Partnership Pro...
An Advanced Case Study of Calculations and Considerations
August 10, 2017 CPE, EA On-Demand

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

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

Reporting GRATS, GRUTS, ILITS and IDGTs on Form 709: GST Exemption Allocation Calculations...
August 8, 2017 CPE, EA Download

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

Speakers:  Keith Schiller, Esq., Schiller Law Group

Form 8865 Reporting of Foreign Partnership Income and Navigating Rules for Allocable Share...
August 3, 2017 CPE, EA Download

This webinar will provide tax advisers and return preparers with insights on handling complex challenges when 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... Read More

Speakers:  Alison N. Dougherty, J.D., LL.M., Director, Aronson Charles K. Kolstad, Partner, Mitchell Silberberg & Knupp

Mastering 1099-B Reporting on Schedule D and Form 8949: Meeting Capital Gains Basis Report...
Basis Adjustments, Reconciling Multiple 1099-B Forms, Recognizing Wash Sales, Real Estate...
August 1, 2017 CPE, EA Download

This webinar will provide tax advisers with a comprehensive and practical guide to mastering the tax reporting of 1099 brokerage statements on Form 1040 Schedule D and Form 8949. The panel will go beyond the basics to offer an in-depth tutorial on making adjustments to reported asset basis and navig... Read More

Speakers:  Jolaine L. Hill, CPA, Director, Katz Sapper & Miller

IRC 751 "Hot Assets": Calculating and Reporting Ordinary Income in Disposition of Partners...
July 26, 2017 CPE, EA Download

This webinar will provide accounting and tax professionals with a deep dive into the tax treatment of so-called Section 751 "hot assets" when a partner disposes of his or her partnership interest. The panel will discuss identifying, calculating and reporting of ordinary income from hot assets in the... Read More

Speakers:  Yoram Keinan, Partner, Smith Gambrell & Russell James Lynch, Esq., CPA, Tax Director, Sobel & Co. Brian Keida, CPA, Tax Senior Manager, Crowe Horwath

Form 1040NR for Foreign Trusts: Income Tax Reporting for Foreign Non-Grantor Trusts
Special DNI Calculations for Foreign Trusts, Tax on Trust Accumulations, and Coordinating...
July 19, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide for reporting foreign trusts with U.S. owners or other U.S. nexus on Form 1040NR. The panel will detail the events and transactions that require reporting, discuss filing obligations for owners an... Read More

Speakers:  Jack Brister, TEP, Partner, International Wealth Tax Advisors Lucy S. Lee, Partner, Akin Gump Strauss Hauer & Feld Lawrence M. Lipoff, CPA, TEP, CEBS, Director, CohnReznick Nina Krauthamer, Member, Ruchelman PLLC

New Basis Reporting Requirements for Estates: Meeting Form 8971, Schedule A, and New Benef...
July 11, 2017 CPE, EA Download

This webinar will provide tax advisers to trusts and estates with a practical guide to the new estate basis consistency reporting requirements. The panel will explain the latest IRS pronouncements on coordinating basis reporting with the filing of the estate tax return and valuations reported on new... Read More

Speakers:  Vincent F. Lackner, Jr., President, The Lackner Group Keith Schiller, Esq., Schiller Law Group

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

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

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

Mastering U.S. Tax Reporting of Foreign Retirement Account Ownership and Distributions
Case Study on Calculating Current Tax, Identifying Recognition Traps From Phantom Income,...
July 6, 2017 CPE, EA Download

This webinar will provide tax advisers with a comprehensive guide to understanding the reporting requirements of U.S. taxpayers owning or receiving payments from foreign/non-U.S. retirement accounts, including pensions, annuities and social security equivalents. The panel will discuss how to calcula... Read More

Speakers:  Alison N. Dougherty, J.D., LL.M., Director, Aronson James P. Klein, Senior Counsel, Pillsbury Winthrop Shaw Pittman Patricia Weisgerber, Esq., LL.M., M. Robinson & Co.

Section 704, Targeted Allocations and the Distribution Waterfall: Overcoming Challenges Ab...
Understanding the Economic Effect Test and How to Allocate Income or Loss Using Targeted A...
June 29, 2017 CPE, EA Download

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

Speakers:  Lynn E. Fowler, Partner, Kilpatrick Townsend & Stockton Amanda Wilson, Partner, Lowndes Drosdick Doster Kantor & Reed

Offers in Compromise Strategies: Using OICs to Challenge Assessments and Request Reconside...
Filing Doubt-as-to-Liability Claims and Grounds for OICs Under Efficient Tax Administratio...
June 27, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide to navigating the IRS offer-in-compromise (OIC) procedures, detailing the three types of OIC submittals available to taxpayers. The panel will focus on using the OIC program to preserve taxpayer r... Read More

Speakers:  Benjamin J. Peeler, J.D., CPA, LL.M., Partner, Eide Bailly A.J. Gross, CPA, EA, President and Founder, ALG Tax Solutions Howard S. Levy, Voorhees & Levy

Mastering IRC 2632 GST Exemption Allocation Rules: Identifying GST Trusts and Indirect Ski...
Electing out of Default Allocation Treatment, Making Retroactive Allocations and Using All...
June 22, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical exploration of the GST exemption allocation rules in IRC Section 2632. The panel will take a line-by-line approach to the Code provisions, discussing default treatment and going in depth into the electi... Read More

Speakers:  Diana S.C. Zeydel, Shareholder, Greenberg Traurig Nathan R. Brown, Proskauer Rose

Section 743(b) Adjustments in Multi-Tier Partnerships: Applying Rev. Rul. 87-115 to Upper-...
June 20, 2017 CPE, EA Download

This webinar 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 mutli-tiered partnerships. The panel will outline the provisions of Rev. Ru... Read More

Speakers:  Jeffrey N. Bilsky, Partner, National Tax Office, BDO USA David Patch, Senior Director, National Tax Office Partnership Group, BDO USA Thomas A. Orr, CPA, Tax Manager, BDO USA

Calculating S Corp Accumulated Adjustment Accounts: Mastering the Section 1368 Ordering Ru...
Minimizing Tax on Distributions, Navigating the Interplay Between Shareholder Basis and Co...
June 15, 2017 CPE, EA Download

This webinar will provide tax professionals and advisers with the tools and understanding to correctly calculate an S Corporation's accumulated adjustments account (AAA) and to effectively advise clients to avoid negative tax consequences due to loss limitations or excess distributions. The panel wi... Read More

Speakers:  Robert W. Jamison, CPA, Professor Emeritus of Accounting, Indiana University, Kelley School of Business Brian T. Lovett, CPA, JD, Partner, WithumSmith+Brown

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

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

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

IRC 645 Elections for Qualified Revocable Trusts: Mastering the DNI Separate Share Calcula...
Allocating Between Estate and Component Trust and Timing Distributions to Avoid Unnecessar...
June 8, 2017 CPE, EA Download

This webinar will provide trust tax advisers with a comprehensive and practical guide to the tax calculations, benefits and potential hazards involved with making a Section 645 election to treat qualified revocable trusts (QRTs) as estates. The panel will detail the impact of the "separate share rul... Read More

Speakers:  John E. Dawson, Member, Dickinson Wright Christiana M. Lazo, Counsel, Ropes & Gray Tamara L. Tucker, Counsel, Royal Law Firm

Hedge Fund Partnership Form 1065 Returns: Identifying Fund Structures and Preparing Tax Fi...
Navigating Mark-to-Market Rules, Straddles, and Fund Manager Income Reporting Rules
June 6, 2017 CPE, EA Download

This webinar will provide tax advisers with a practical introduction to the complexities of preparing a Form 1065 return for a hedge fund or private equity fund partnership. The panel will offer guidance on income classification rules, mark-to-market elections, and preparation of key schedules inclu... Read More

Speakers:  Christopher J. Williams, CPA, Director, Citrin Cooperman Jay M. Laurila, CPA, MT, Director, Cohen & Company Katie Brandtjen, CPA, Senior Manager, EisnerAmper

NOL Treatment on Federal Corporate and Individual Tax Returns: Challenges for Preparers
Navigating Computation, Sect. 382 Limitation, Carryback/Carryforward and Other Rules
June 6, 2017 CPE, EA Download

This webinar will provide tax preparers with a thorough and practical guide to the reporting challenges and planning opportunities involved in net operating loss (NOL) calculation for individual and corporate federal tax returns. Read More

Speakers:  Amy Chapman, Senior Manager, KPMG John R. Dundon, II, EA, President, Taxpayer Advocacy Services Timothy M. Nichols, Esq., KPMG

Form 1041 Schedule D: Reporting Capital Gains for Trusts and Estates
Navigating Beneficiary Allocations, Loss Limitations, DNI, Tax Computation Using Maximum C...
June 1, 2017 CPE, EA Download

This webinar will provide tax advisers with a thorough and practical guide to reporting trust capital gains income on Schedule D of Form 1041. The panel will demonstrate calculating and allocating capital gains and losses to beneficiaries, discuss the distributable net income (DNI) rules of IRC 643(... Read More

Speakers:  Deborah Petrone, CPA, MTax, CGMA, Principal, Schlabig & Associates Luke C. Bean, Esq., LLM, Cushing & Dolan Jeffrey M. Bergman, Schiff Hardin

Section 704(c): Contributions of Appreciated or Depreciated Property to Partnerships and L...
Navigating Complex Allocation Rules, Curative and Remedial Allocations, Elections, and Ant...
May 25, 2017 CPE, EA Download

This CLE/CPE webinar 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 contributed property subject to Section 704(c), and will discuss available elections to allocate gain and loss. Read More

Speakers:  Jennifer A. O'Leary, Partner, Pepper Hamilton Paul Schockett, Counsel, Skadden Arps Slate Meagher & Flom Matthew J. Donnelly, Esq., Skadden Arps Slate Meagher & Flom Anna Blair, Esq., Wick Phillips Gould & Martin

Mastering Form 5472: New Filing Requirements for Foreign Individuals, LLCs, and Companies
Meeting Information Return Requirements for Foreign-Owned Corporations, Disregarded Entiti...
May 24, 2017 CPE, EA On-Demand

This webinar will provide tax advisers with a thorough and practical guide to completing Form 5472, focusing on the impact of new IRS regulations requiring 5472 reporting by foreign owners of disregarded entities (DREs). The panel will provide line-by-line guidance to completing the form, defining k... Read More

Speakers:  Alison N. Dougherty, J.D., LL.M., Director, Aronson Kirsten Burmester, Member, Caplin & Drysdale

Tax Reporting and Reconciliation of Hedge Fund and Other Alternative Investment Fund K-1s
Navigating Footnotes and Tying Information to the Tax Return
May 16, 2017 CPE, EA Download

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

Speakers:  Laura L. Ross, CPA, Partner, EisnerAmper Eliot Goldberg, CPA, MBA (Tax), Principal, WithumSmith+Brown Suzy Lee, CPA, MST, Senior Tax Manager, Untracht Early Stacy L. Palmer, CPA, MBA, MST, Senior Tax Manager, Untracht Early

Identifying and Repairing Form 709 Gift Tax and GST Return Reporting Errors
Filing Corrective Returns, Reporting Prior Years' Unreported Gifts, Fixing GST Allocations...
May 15, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide to identifying and remedying gift tax reporting errors on IRS Form 709. The panel will discuss both common and complex gift tax mistakes, including incorrect reporting of gift splitting and incorr... Read More

Speakers:  Gary D. Altman, Principal and Founder, Altman & Assoc. Christiana M. Lazo, Counsel, Ropes & Gray Scott K. Tippett, Atty, The Tippett Law Firm

Foreign Personal Holding Company Income Reporting: Mastering Subpart F Inclusions and Deem...
Navigating Foreign Tax Credit Passive Buckets, Look-Through Recharacterizations, and More
May 11, 2017 CPE, EA Download

This webinar will provide tax advisers with a deep exploration of the reporting of income from and ownership of a foreign personal holding company. The panel will identify the tests for determining whether an investment qualifies as a FPHC, outline what qualifies as foreign personal holding company... Read More

Speakers:  Mehrdad Ghassemieh, Partner, Harlowe & Falk William R. Skinner, Partner, Fenwick & West David N. de Ruig, Fenwick & West

Tax Treatment of Compensation to Service Provider Partners: Navigating New IRS Prohibition...
Reporting Payments to and Benefit Plans for Service Provider Partners, Structuring Grants...
May 9, 2017 CPE, EA Download

This webinar will address the recent IRS regulations prohibiting a partnership from treating a partner who owns a single-member LLC as an employee. The panel will discuss the rules within the broader framework of structuring and reporting compensation for partner/employees. The program will review s... Read More

Speakers:  Olga A. Loy, Partner, Jenner & Block Rafi W. Mottahedeh, Jenner & Block S. Tony Ling, Partner, Jenner & Block

Form 1041 Reporting of Pecuniary Property-in-Kind Distributions: Tax Impact on Trusts and...
Tax Treatment of Formula Bequests, Distributions of Substitute Property to Satisfy Pecunia...
May 3, 2017 CPE, EA Download

This webinar will provide tax professionals who advise fiduciaries in trust and estate matters with a thorough and practical guide to reporting pecuniary property-in-kind distributions from trusts and estates on Form 1041. The panel will discuss proper reporting for property substitutions to meet pe... Read More

Speakers:  Lawrence H. McNamara, Jr., CPA, FVS, TEP Klaralee R. Charlton, J.D., LL.M., Katz Look & Onorato

U.S.-Canadian Dual Taxation Pitfalls: Reporting Issues and Planning Opportunities for U.S....
Navigating Tax Treaties to Minimize Tax on Passive Income and Pass-Through Income
April 27, 2017 CPE, EA Download

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

Speakers:  Grant Gilmour, International Tax Partner, Gilmour Group CPAs C. Edward Kennedy, Jr., CPA, JD, Brady Ware & Company

Correcting Capital Account Mistakes and Errors on Partnership Returns
A Comprehensive Guide to Corrections, Allocations and "True-Ups" of Capital Accounts
April 25, 2017 CPE, EA On-Demand

This webinar will provide tax professionals and advisers with a deep and highly practical guide to the accounting and tax disclosure requirements necessary to correct and adjust capital account balances. The panel will focus on the mechanics of both book entries and tax reporting, and will offer con... Read More

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

Navigating the IRS Appeals Office Process: Achieving Settlement, Avoiding Litigation
Filing Formal Protests, Appealing Collection Actions, Requesting Collections Due Process H...
March 1, 2017 CPE, EA Download

This webinar will provide tax advisers and professionals with an advanced guide to navigating the IRS appeals processes. 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 w... Read More

Speakers:  Mary I. Slonina, Director, PricewaterhouseCoopers Elizabeth Askey, Principal, PricewaterhouseCoopers

Mastering Form 5471 for Interests in Foreign Entities: Determining Ownership Share and Cor...
February 22, 2017 CPE, EA On-Demand

This webinar will provide tax return preparers with a solid basis for handling difficult issues in completing Form 5471 (Information Return of U.S. Persons With Respect to Certain Foreign Corporations). The panel will explain approaches for correctly identifying taxpayer categories and avoiding seri... Read More

Speakers:  Alison N. Dougherty, J.D., LL.M., Director, Aronson John Samtoy, Tax Principal, Holthouse Carlin & Van Trigt

Interpreting Partnership Agreements and Reporting Terms on Form 1065
Identifying Ambiguous or Contradictory Provisions, Recognizing Opportunities for Section 7...
February 21, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a comprehensive guide to navigating the complexities of interpreting partnership operating agreements and applying key provisions to the Form 1065 return and accompanying schedules. The panel will offer practical suggestions fo... Read More

Speakers:  Joseph C. Mandarino, Partner, Smith Gambrell & Russell Anthony J. Rollins, Counsel, Smith Gambrell & Russell

Allocating Capital Gains to Distributable Net Income in Estates and Trusts: Achieving Opti...
February 16, 2017 CPE, EA Download

This webinar will provide tax advisers and counsel with a deep understanding of 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,... Read More

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

S Corporation Stock Sales: Mastering Tax Reporting, Income/Loss Allocation and Section 137...
Utilizing "Close-the-Book" Strategies, Determining Year-End Basis Adjustments, Preparing F...
February 15, 2017 CPE, EA Download

This webinar will provide tax advisers with a comprehensive and practical guide to reporting sales of S Corporation stock in non-liquidating transactions. The panel will discuss income and loss allocation in cases of a mid-year sale, describe available elections and consent requirements for sharehol... Read More

Speakers:  Brian T. Lovett, CPA, JD, Partner, WithumSmith+Brown Robert W. Jamison, CPA, Professor Emeritus of Accounting, Indiana University, Kelley School of Business

Composite Returns and Nonresident Withholding for Pass-Through Entities: Navigating the Mu...
Determining Whether to File Composite Returns, Dealing With Withholding Requirements
February 8, 2017 CPE On-Demand

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

Speakers:  Jeffrey K. Schuetz, CMI, Partner, RubinBrown JoAnna Fu Simek, Director, BKD

Mastering GST Elections and Reporting: Minimizing Generation-Skipping Transfer Tax Through...
Opting Out of Automatic Allocation of GST Exemptions, Structuring GST-Exempt Trusts and Re...
February 7, 2017 CPE, EA Download

This webinar 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 wil... Read More

Speakers:  Parker F. Taylor, Shareholder, Greenberg Traurig Diana S.C. Zeydel, Shareholder, Greenberg Traurig

FBAR Update: Mastering FinCen Form 114, New Deadlines, Extension, Penalty Resolution and W...
February 2, 2017 CPE, EA On-Demand

This webinar will provide counsel and tax advisers with the tools necessary to navigate the Report of Foreign Bank and Financial Accounts (FBAR) filing requirements, including the newly-announced extension and first-time penalty waiver requests, and will offer detailed guidance on how to thoroughly... Read More

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

Mastering the Rules of S Corporation Shareholder-Employee Compensation
Reporting Health Insurance Payments, ACA Requirements, and Meeting the Reasonable Compensa...
February 1, 2017 CPE, EA On-Demand

This webinar will provide tax advisers and professionals with a comprehensive and practical examination of the rules governing compensation of S corporation officers and shareholders, focusing on how to document and support reasonable compensation, and on how to handle company-provided health insura... Read More

Speakers:  Samuel D. Brotman, Atty, Brotman Law Jason Watson, EA, MBA, Managing Partner, Watson CPA Group

Partnership Terminations: Mastering Section 708
Filing Short Year Returns, Revisiting Elections, Amortization Opportunities, Basis Adjustm...
January 25, 2017 CPE, EA Download

This webinar will provide tax advisers with a comprehensive and practical guide to partnership terminations. The panel will discuss identifying termination events, election strategies, short-year reporting, and partner-specific considerations in reporting partnership terminations. Read More

Speakers:  Matthew J. Donnelly, Esq., Skadden Arps Slate Meagher & Flom Paul Schockett, Counsel, Skadden Arps Slate Meagher & Flom

Mastering Reporting of Publicly Traded Partnership and MLP K-1s on Partners' Returns
Navigating MLP K-1 Footnotes and Tying Information to the 1040
January 18, 2017 CPE, EA On-Demand

This webinar will provide tax advisers and professionals with the tools and practical knowledge needed to accurately reconcile complex Schedule K-1s for publicly traded partnerships (PTPs) and master limited partnerships (MLPs), using sample K-1 information from complex Oil & Gas partnership footnot... Read More

Speakers:  James E. Marker, II, CPA, Tax Manager, Sisterson & Co. Joseph P. Nicola, Jr., Tax Partner, Sisterson & Co.

Mastering Form 8582 Passive Activity Loss Reporting: An Advanced Program on Calculations,...
January 11, 2017 CPE, EA Download

This webinar 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... Read More

Speakers:  Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld Albert Dumaual, Atty, Capell Barnett Matalon & Schoenfeld

Trust Distributions to Foreign Beneficiaries: Mastering Complex Planning and Calculation C...
Navigating the Complicated Interplay of Foreign Withholdings, Treaty Benefits, DNI Calcula...
January 5, 2017 CPE, EA Download

This webinar 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... Read More

Speakers:  Cynthia Brittain, Vice President and Senior Fiduciary Officer, Northern Trust Dianne C. Mehany, Member, Caplin & Drysdale John R. Strohmeyer, Crady Jewett & McCulley

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

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

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

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

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

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

Self-Employment Tax and NIIT for LLCs and Higher Income Individuals: Navigating the Comple...
December 13, 2016 CPE, EA Download

This webinar will prepare CPAs and tax attorneys specializing in federal income taxes to structure and implement tax reduction strategies for self-employment tax and federal net investment income tax (NIIT) under IRS regulations. The webinar will also provide an update for recent developments, inclu... Read More

Speakers:  James R. Browne, Partner, Barnes & Thornburg Cameron Hess, Partner, Wagner Kirkman Blaine Klomparens & Youmans

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

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

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

Partnership Preferred Returns: Identifying Capital Shifts and Recharacterization Risks
December 6, 2016 CPE, EA Download

This webinar will provide partnership advisers and tax professionals with a thorough guide to the allocation and reporting challenges of partnerships with preferred return provisions in their operating agreements. The panel will discuss the tax risks to individual partners of preferred returns, desc... Read More

Speakers:  James R. Browne, Partner, Barnes & Thornburg Joseph C. Mandarino, Partner, Smith Gambrell & Russell

Tax Reporting Mechanics of Trust Decanting: Tackling Compliance Issues in the Absence of I...
Determining Continuation-vs-New Trust, Identifying Gain Recognition Scenarios, Utilizing E...
November 21, 2016 CPE, EA Download

This webinar 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 when a decanting results in a non-reporting event, and offer useful tools for determining when a decanting c... Read More

Speakers:  Bryan D. Kirk, Managing Director and Trust Counsel, Fiduciary Trust International of California Robert K. Kirkland, President, Kirkland Woods & Martinsen

Section 1341 "Claim of Right" Refunds: Calculating Tax Benefits, Avoiding Double Taxation...
November 10, 2016 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide to claiming deductions or credits under the "claim of right" doctrine of Section 1341 of the Internal Revenue Code. The panelist will detail the requirements for evaluating and claiming tax benefi... Read More

Speakers:  Richard S. Lehman, Atty, United States Taxation and Immigration Law

S Corporation Debt: Planning Opportunities With Shareholder Loans to S Corps
Utilizing Debt Basis, Ordering Rules for Distributions and Repayments, Documenting Loans t...
November 2, 2016 CPE, EA Download

This webinar will provide tax advisers with a comprehensive and practical guide to structuring S corporation shareholder debt transactions to ensure the debt will be respected for basis increase purposes. The panel will outline what shareholder debts will increase debt basis, describe best practices... Read More

Speakers:  Mark Minassian, CPA, Minassian CPA William Perez

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

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

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

Mastering NIIT for Trusts and Estates: Net Investment Income Tax Planning Strategies to Mi...
Reporting Requirements, DNI Deductions, Income Thresholds for ESBTs, Material Participatio...
October 19, 2016 CPE, EA Download

This webinar will provide tax preparers and advisers with a comprehensive and practical guide to the planning and reporting issues in the imposition of IRC Section 1411 net investment income tax (NIIT) on trusts and estates. The panel will discuss how to calculate NIIT for reporting on a Form 1041 I... Read More

Speakers:  Matthew E. Rappaport, Esq., LL.M. Michele Schlereth, CPA, J.D., MST, Senior Tax Manager, Baker Tilly Virchow Krause

New Section 2704 Regulations and Family Partnerships: Navigating the New Discounting Rules...
October 18, 2016 CPE, EA Download

This CPE webinar will provide tax advisers who work with high net worth individuals and partnership structures with a thorough and comprehensive guide to the tax implications of the newly proposed Section 2704 regulations, specifically within the context of family limited partnerships, family limite... Read More

Speakers:  Dave Banerjee, Dave Banerjee CPA Kevin Matz, Esq., CPA, LL.M. (Taxation), Kevin Matz & Associates

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

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

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

Navigating Section 988 Foreign Currency Transaction Reporting Rules for Options, Straddles...
Utilizing Elections and Avoiding Traps in Foreign Currency Options, Section 1092 Contracts...
September 20, 2016 CPE, EA Download

This webinar will provide a comprehensive guide to reporting foreign currency transactions. The panel will outline the ground rules under IRC Section 988, and discuss scenarios where the taxpayer may elect out of ordinary income treatment. The panel will also give practical tools to navigating the... Read More

Speakers:  Armin Gray, Managing Partner, Gray Tolub Dr. Dean Smith, Partner, Cadesky Tax

Mastering Section 263A UNICAP Reporting for Partnerships and S Corporations: Getting K-1 D...
Navigating Requirements for Tiered Partnerships, Footnote Disclosures and Interest Capital...
September 8, 2016 CPE, EA Download

This webinar will provide tax preparers and advisers with detailed guidance on the reporting requirements and traps to avoid in calculating and allocating capitalized costs under the the uniform capitalization (UNICAP) rules of IRC Sect. 263A on partnership returns. The panel will focus particularly... Read More

Speakers:  Jolaine L. Hill, CPA, Director, Katz Sapper & Miller Gary Markowitz

U.K.-Based Retirement Accounts for U.S. Taxpayers: Mastering Reporting, Maximizing Plannin...
Utilizing Treaty Provisions to Achieve Optimal Tax Results While Complying With Foreign Re...
September 7, 2016 CPE, EA On-Demand

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, U.K.-based retirement accounts such as the self-invested personal pensions (SIPPs) and other plans. The panel will discuss... Read More

Speakers:  Tim Cook, Partner, Wilder Coe C. Edward Kennedy, Jr., CPA, JD, Partner, GrossDukeNelson & Co.

Income in Respect of a Decedent: Mastering Sec. 691 IRD Calculations, Reporting and Planni...
Preserving Deductions and Minimizing the Tax Impact of IRD Through Transfers and Conversio...
August 31, 2016 CPE, EA Download

This webinar will provide tax professionals with a deep and comprehensive examination of the IRC Section 691 Income in Respect of Decedents (IRD) rules. I will discuss what types of income must be included in IRD, including how to allocate receivables to IRD, and avoiding double-tax on IRD by approp... Read More

Speakers:  Monica Haven, E.A., J.D., LLM, Founder

Form 926 Reporting Transfers to Foreign Corporations: Avoiding Harsh Penalties
Ensuring Consistency Between FATCA, FBAR, Form 5471 and Other Foreign Asset Forms
August 30, 2016 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a comprehensive guide to reporting contributions to foreign corporations. The panel will identify the types of transactions that trigger Form 926 reporting obligations, discuss filing thresholds and information required to be r... Read More

Speakers:  Alison N. Dougherty, J.D., LL.M., Senior Manager, Aronson Mark C. Peltz, Principal, WeiserMazars Hunter Norton, Tax Director, Farkouh Furman & Faccio Eric Swerdlow, CPA, Tax Manager, Farkouh Furman & Faccio

Mastering New Section 409A and 457(f) Deferred Compensation Rules: Calculating and Reporti...
August 23, 2016 CPE, EA Download

This webinar will provide a comprehensive and practical guide to determining and reporting includible amounts from nonqualified deferred compensation plans under Sections 409A and 457(f). The panel will discuss the new IRS guidance on both sections, and offer complete and practical tools for identif... Read More

Speakers:  Alexander Clark, Partner, Norton Rose Fulbright US Barry L. Salkin, Of Counsel, The Wagner Law Group Allison Hoeinghaus, Senior Director, Alvarez & Marsal Taxand

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

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

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

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

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

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

Section 469 Passive Activity Loss Limitation Rules for Individual Taxpayers: Completing Fo...
Substantiating Material Participation, Calculating Carry-Forwards, Reporting Dispositions,...
August 10, 2016 CPE, EA Download

The webinar will provide tax advisers with a thorough and practical guide to navigating the passive activity loss (PAL) limitation rules, calculating PAL amounts and carry-forwards, and reporting the losses on Form 8582. The panel will discuss the separate calculations required for the form and desc... Read More

Speakers:  Jason Watson, EA, MBA, Managing Partner, Watson CPA Group Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld

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

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

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

Form 8938 Reporting for Taxpayers With Foreign Assets
Integrating FATCA and Latest Enhancements
July 28, 2016 CPE, EA Download

This webinar will provide tax advisers with a timely and practical guide to completing the Foreign Account Tax Compliance Act (FATCA) reporting for taxpayers holding foreign assets. The panel will define what constitutes a "specified foreign asset" that requires reporting, discuss valuation issues,... Read More

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

Determining Tax Treatment of S Corporation Distributions: Applying Section 1368 for Optima...
July 20, 2016 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a comprehensive and practical guide of the rules for determining the taxability of an S corporation's distributions to its recipient shareholders. The panel will discuss the intent of IRC Section 1368, detail the shareholder- a... Read More

Speakers:  Anthony J. Nitti, Tax Partner, WithumSmith+Brown Craig Kish, CPA, Tax Supervisor, WithumSmith+Brown

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

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

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

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

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

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

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

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

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

Canadian RRSPs, RRIFs and Other Foreign Funded Retirement Plans: Tax Planning and Reportin...
June 7, 2016 CPE, EA On-Demand

This webinar will provide tax advisers with a comprehensive guide into tax reporting requirements and planning opportunities for clients who take distributions from, or have ownership of, Canadian Registered Retirement Savings Plan (RRSP) accounts and other similar accounts in other countries. The p... Read More

Speakers:  C. Edward Kennedy, Jr., CPA, JD, Partner, GrossDukeNelson & Co. Max Reed, LLB, BCL, Tax Lawyer, SKL Tax Alison N. Dougherty, J.D., LL.M., Senior Manager, Aronson

New IRS Partnership Audit Regulations: What Every Tax Adviser Needs to Know
Planning Tools to Prepare for Massive Changes Ahead
May 11, 2016 CPE, EA Download

This webinar will provide tax advisers with a critical first look at the planning and compliance implications of the new IRS rules for auditing partnerships. The panel will describe the new partnership audit processes in detail, outlining the changes that will facilitate IRS audits of partnerships.... Read More

Speakers:  Kathleen (Kat) Saunders Gregor, Partner, Ropes & Gray Joseph C. Mandarino, Partner, Smith Gambrell & Russell Elizabeth M. Norman, Partner, Nutter McClennen & Fish

S-Corporations Owning Multiple Entities: Mastering Tax Reporting and Planning Opportunitie...
Reconciling Intracompany Transfers, Utilizing S-Corp Parent-Sub Structures, Allocating Inc...
May 10, 2016 CPE, EA Download

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

Speakers:  Jason Watson, EA, MBA, Managing Partner, Watson CPA Group Robert W. Jamison, CPA, Professor Emeritus of Accounting, Indiana University, Kelley School of Business

U.S.-Foreign Social Security Totalization Agreements: Planning and Reporting Amid New IRS...
Avoiding Double Taxation, Maximizing Government Retirement Benefits, and Documenting Exemp...
April 27, 2016 CPE, EA On-Demand

This webinar will provide tax advisers with a comprehensive guide to navigating the complex area of social security totalization agreements. The panel will detail how totalization agreements operate, and how eligible taxpayers must report the foreign country's withholding to claim the exemption. The... Read More

Speakers:  Morris N. Robinson, Esq., CPA, LL.M., Managing Director, M. Robinson & Co. James P. Klein, Senior Counsel, Pillsbury Winthrop Shaw Pittman Patricia Weisgerber, Esq., LL.M., M. Robinson & Co.

Mastering Tax Reporting and Planning in Real Estate Partnerships
Navigating "Dealer vs. Investor," Installment Sale Issues for Real Estate, and More
April 26, 2016 CPE, EA Download

This CPE webinar will provide tax advisers with a detailed and practical guide to navigating the Multistate Voluntary Disclosure Programs for noncompliant taxpayers with potential but unassessed state tax liabilities through a central point of contact. The panel will also discuss the nuances of indi... Read More

Speakers:  Mark E. Wilensky, Partner, Meltzer Lippe Goldstein & Breitstone Professor Bradley T. Borden, Professor of Law, Brooklyn Law School

Intentionally Defective Grantor Trusts: Asset Transfer Planning Strategies and Form 1041 a...
March 17, 2016 CPE, EA Download

This webinar will provide tax professionals with a detailed review of the advantages and applications of intentionally defective grantor trusts (IDGTs), compliance with required tax forms for these entities, and tax planning approaches that utilize IDGTs. Read More

Speakers:  Donna J. Jackson, Atty, Donna J. Jackson, Attorney at Law Lawrence M. Lipoff, CPA, TEP, CEBS, Director, CohnReznick Eido M. Walny, Founder, Walny Legal Group

Built-in-Gains Provisions in C-to-S Corp Conversions: Avoiding Double Taxation Through BIG...
Pre-Conversion Valuations and Calculations, Identifying Losses to Offset BIG, Using C Corp...
March 8, 2016 CPE, EA Download

This webinar will provide tax advisers with a comprehensive guide to the pre-conversion planning opportunities available to minimize or avoid built-in gains (BIG) tax in converting existing C corporations to S corps. The panel will discuss identification and valuation of assets subject to BIG tax an... Read More

Speakers:  Nicholas P. Hoeft, Esq., Jostock & Jostock Eric H. Jostock, President, Jostock & Jostock Paul J. Rozek, Vice President, Tax, Selden Fox

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

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

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

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

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

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

Tax and Accounting Implications Following a Partner's Death: Financial and Operational Con...
Post-Mortem Planning for Treatment of Suspended Losses, Optional Basis Elections, and Cont...
February 9, 2016 CPE, EA Download

This webinar will provide tax advisers and professionals with a thorough and practical guide to the accounting and tax considerations that arise in a partnership upon the death of a partner. The tax code has numerous and specific provisions and requirements when a partner dies, and these provisions... Read More

Speakers:  Sarah Allen-Anthony, Tax Senior Manager, Crowe Horwath Madhuri Thaker, Consultant, Plante Moran Walter McGrail, Senior Manager, Cendrowski Selecky John Alfonsi, Managing Director, Cendrowski Corporate Advisors

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

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

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

Calculating Estate Tax Portability Exemption Amount: The Nuts and Bolts of DSUE Computatio...
Planning Opportunities and Compliance Challenges in Reporting the Deceased Spouse Unused E...
January 20, 2016 CPE, EA Download

This webinar will provide tax advisers with a thorough and comprehensive guide to the computation and reporting of the deceased spouse's unused exemption (DSUE), which is used to calculate the applicable exclusion amount for the surviving spouse when portability has been elected. The panel will defi... Read More

Speakers:  Robert M. Maxwell, Esq., Managing Director, Glenmede James Daneri, Esq., Blanchard Krasner & French

Mastering S Corporation At-Risk Loss Limitations: Beyond Calculations to Proactive Plannin...
Grouping Strategies, Aggregation, Mergers and Q-Sub Elections
January 13, 2016 CPE, EA Download

This webinar will provide a deeper dive into the planning implications of S corporation at-risk loss limitations by giving tax advisers detailed strategies for avoiding negative tax outcomes by managing the limitations through often complex planning. The panel will discuss techniques such as groupin... Read More

Speakers:  Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld Darren J. Mills, Managing Director, Alvarez & Marsal Taxand

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

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

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

IRC Section 743(b) Basis Adjustments: Applying the 754 Election to Distributions of Partne...
An Advanced Case Study of Calculations and Considerations
December 15, 2015 CPE, EA Download

This webinar will cover how, and whether, to make a basis adjustment under Section 743(b) when there has been a transfer of a partnership interest. This is an election the partnership can make when there is a sale or exchange of a partnership interest, or upon the transfer of a partnership interest... Read More

Speakers:  Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld Janice H. Eiseman, Principal, Cummings & Lockwood

Correcting Capital Account Mistakes and Errors on Partnership Returns
A Comprehensive Guide to Corrections, Allocations and "True-Ups" of Capital Accounts
November 24, 2015 CPE, EA Download

This webinar will provide tax professionals and advisers with a deep and highly practical guide to the accounting and tax disclosure requirements necessary to correct and adjust capital account balances. The panel will focus on the mechanics of both book entries and tax reporting, and will offer con... Read More

Speakers:  Joseph C. Mandarino, Partner, Smith Gambrell & Russell Steve R. Johnson, Professor, Florida State University Berlin (Jay) Robbins, III, CPA, CFP, Member, Warren Averett

Income Tax Treaty Interpretation and Practice for Tax Professionals: Claiming and Reportin...
October 27, 2015 CPE, EA Download

This webinar will provide tax advisers, professionals and preparers with a solid overview and explanation of key income tax treaty provisions needed to determine whether their individual clients may take treaty-based return positions. The speakers will enable advisers and preparers to complete IRS F... Read More

Speakers:  Alison N. Dougherty, J.D., LL.M., Senior Tax Manager, Aronson William K. Norman, J.D., LL.M. (Taxation), Partner, Ord & Norman

Liquidation of S Corporations: Mastering Tax Implications of Liquidating Distributions
Case Study on Planning, Calculations, and Property Dispositions
October 22, 2015 CPE, EA Download

This webinar 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 provide a briefing on the general rules stated in IRC Section 1371 tying liquidation rules back to those applying to C Cor... Read More

Speakers:  Robert W. Jamison, CPA Leslie Ellen Boyd, CPA, MST, Manager, CliftonLarsonAllen Amanda Wilson, Partner, Lowndes Drosdick Doster Kantor & Reed

Mastering the Effectively Connected Income Rules for Foreign Persons Engaged in Inbound Tr...
Navigating Differing Tax Treatment for ECI and FDAP Income, Withholding Requirements, Avai...
September 22, 2015 CPE, EA Download

This webinar will provide tax advisers and professionals with a deep dive into the effectively connected income (ECI) rules as they apply to inbound transactions engaged by nonresident alien taxpayers in the United States. The panel will discuss differing tax treatment for ECI and income that is fix... Read More

Speakers:  Daniel R. Blickman, Partner, Blank Rome Jeffrey M. Rosenfeld, Esq., Blank Rome James K. Sams, Principal, KPMG

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

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

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

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

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

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

Filing Final Income Tax Return for Deceased Person: Mastering Allocations, Understanding I...
August 12, 2015 CPE, EA Download

This webinar will give tax advisers and professionals detailed guidance on the specific issues arising from filing the final income tax return for a deceased taxpayer. The panel will discuss the role and requirements of a personal representative filing a return under Form 1310 authority, review the... Read More

Speakers:  Deborah Petrone, CPA, MTax, CGMA, Principal, Schlabig & Associates Linda L. Snelling, Principal, Sachs Sax Caplan David N. Kass, CPA, JD, Kass & Kass Tereina Walk, Atty, Sachs Sax Caplan

Mastering Charitable Contribution Deduction Rules and Completing Form 8283
Navigating Substantiation and Appraisal Requirements, Leveraging Carry-Forwards, and Avoid...
July 30, 2015 CPE, EA Download

This webinar will provide comprehensive guidance on the substantiation, valuation, timing rules and reporting of charitable contribution deductions. The panel will detail the language necessary to qualify as a valid acknowledgment under Section 170, and will discuss valuation and appraisal requireme... Read More

Speakers:  Thomas T. Brooks, CPA/ABV, ASA, Senior Manager - Valuation Services, Cherry Bekaert David C. Hogan, Managing Director, Ronald Blue & Co. CPAs and Consultants Joseph K. Beach, Esq., Merritt Watson

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

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

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

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

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

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

Self-Directed IRAs Under IRS Scrutiny: Successfully Clearing the Legal and Tax Minefield
Avoiding Valuation Errors, Prohibited Transactions, and UBTI; Protecting Tax-Deferred Stat...
March 18, 2015 CPE, EA Download

This webinar will provide tax advisors with necessary guidance to help individual clients navigate the very specialized legal and tax rules governing SDIRAs. The panel will review contribution and valuation issues, the rules against self-dealing, and tax implications of UBTI in SDIRAs. Read More

Speakers:  Warren L. Baker, JD, LLM, Co-founder, Fairview Law Group James A. Jones, Founder, Self-Directed IRA Investment Institute Kristen M. Lynch, Shareholder, Fowler White Burnett Elizabeth Trebotich, Growth Equity Group

Form 706 Compliance for Estates: Challenges With Includable Property, Tax Calculations, Va...
March 11, 2015 CPE, EA Download

This webinar will provide tax advisors and return preparers with a review of a full range of compliance issues and decisions that arise in completing federal Form 706. The panel will outline their approaches for dealing with the difficult questions tax preparers will face. Read More

Speakers:  Monica Haven, E.A., J.D., LLM, Founder Yahne Miorini, Esq., LLM, Founder and Principal, Miorini Law

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

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

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

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

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

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

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

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

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

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

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

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

Leveraging New IRS Rules Eliminating 36-Month Testing Period for Cancellation of Debt Inco...
Reporting COD Income and Filing 1099-C Under the IRS Proposed Rules
December 15, 2014 CLE, CPE, EA Download

This webinar will prepare tax attorneys and CPAs to offer their clients advice on filing federal tax returns and complying with IRS rules for reporting cancellation of debt (COD) income in compliance Sect. 6050P revised regulations for recognizing discharges of debt. Read More

Speakers:  Christopher A. Jones, Atty, Ballard Spahr Kathleen M. Lach, Partner, Arnstein & Lehr

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Form 1040NR Non-Resident Alien Filing Challenges and Effective Approaches
Determining Taxpayer Classifications and Elections, Computing Income and Deductions, and U...
September 10, 2014 CPE, EA Download

This webinar will provide tax advisors and pros with a deeper understanding of issues in preparing Form 1040NR, including taxpayer classification, determining who should file, how to report income and claim refunds, identifying available deductions and limitations, treatment of spouse and dependents... Read More

Speakers:  Marc J. Gedeon, Founder & President, Gedeon Law and CPA Robert J. Misey, Jr., Shareholder, Reinhart Boerner Van Deuren Marc J. Strohl, Principal, Protax Consulting Services

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

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

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

Foreign Trust Challenges for U.S. Tax Advisors: Navigating Fiduciary Accounting Income, Fo...
August 6, 2014 CLE, CPE, EA On-Demand

This webinar will explore the U.S. tax compliance and accounting issues arising from foreign trust income. The panel will discuss specific U.S. tax planning issues for foreign trusts that tax advisors and tax counsel should understand. Read More

Speakers:  Cynthia Brittain, Vice President and Senior Fiduciary Officer, Northern Trust Lawrence M. Lipoff, Consultant, Friedman Edward Vergara, Partner, Withers Bergman

Tax Challenges With U.S.-Based Private Equity Fund Formation
Maximizing Benefits for Clients Given Diverse Investor Tax Objectives
June 17, 2014 CPE, EA Download

This webinar will provide tax advisors with a summary of basic fund prototypes, a comprehensive review of the principal U.S. tax objectives of the general partner and the fund manager, and explain the various categories of investors in a typical fund and location of fund. Read More

Speakers:  Joshua V. Azran, Owner, Azran Financial David Benz, Principal, Rothstein Kass

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

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

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

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

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

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

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

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

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

Form 1120S: Mastering the Complex Schedules for S Corps
Navigating Changes to the 3.8% NII Tax, Schedules D and M-3, and More
February 5, 2014 CPE, EA Download

This webinar will improve tax return preparers' familiarity with the challenges and solutions for preparing specific parts of Form 1120S. The panel will discuss recent legislative changes and updates to 2013 versions of forms, and provide a detailed look at key schedules, including Schedules K, K-1,... Read More

Speakers:  Dennis Mowrey, Tax Director, Schneider Downs Sydney S. Traum, BBA, JD, LLM (Tax), CPA, Law Offices of Sydney S. Traum P.A.

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

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

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

Form 8949 Capital Gains Reporting and Impact of 3.8% Medicare Tax
Mastering Complex Calculations and Information Gathering Amid Intensified IRS Scrutiny
December 10, 2013 CPE, EA Download

This webinar will provide tax return preparers with an understanding of difficult cost basis reporting issues and offer best practices for accurately completing Form 8949. Read More

Speakers:  David Schlein, Tax Partner, Lumsden & McCormick

IRC 263(a): New Finalized Repair Regulations for Return Preparers
Applying Revisions to Accurately Capitalize Costs Under the New Rules
November 20, 2013 CPE, EA Download

This webinar will provide federal return preparers with an in-depth analysis of the final repair regulations and outline best practices for accurately filing returns according to Section 263(a) capitalization rules. Read More

Speakers:  Rich Shevak, Senior Manager, Accounting Methods, Grant Thornton Ellen McElroy, Partner, Pepper Hamilton

Final IRS Repair Regulations: What You Need to Know Now
Tax Planning and Compliance After Substantial Changes to 263(a) Cost Capitalization Rules
November 7, 2013 CPE, EA Download

This webinar will provide corporate tax professionals and advisors with an in-depth analysis of the newly issued repair regulations and outline best practices for corporate compliance and planning opportunities. Read More

Speakers:  Christian Wood, Tax Senior Manager, Eide Bailly Leslie J. Schneider, Partner, Ivins Phillips & Barker David Strong, Director, Crowe Horwath

Leveraging IRS Recognition of Same-Sex Marriages for Income and Estate Tax Returns
Filing Current and Amending Past Year Federal Returns to Maximize Refunds and Reconciling...
October 30, 2013 CPE Download

This webinar will instruct practitioners on the opportunities available and key changes for tax reporting for same-sex couples due to IRS Rev. Ruling 2013-17. The panel will discuss the impact of the Supreme Court's DOMA decision and the IRS ruling. The panel will also offer best practices for prepa... Read More

Speakers:  David Wasserstrum, Principal, WeiserMazars Bruce Lev, Partner, WeiserMazars Anthony Delfiner, Partner, WeiserMazars

Filing and Amending Federal Tax Returns in Light of IRS Recognition of Same-Sex Marriages
Maximize Refunds and Reconciling With State Returns for Income and Estate Tax
October 30, 2013 CPE Download

This webinar will instruct practitioners on the opportunities available and key changes for tax reporting for same-sex couples due to IRS Rev. Ruling 2013-17. The panel will discuss the impact of the Supreme Court's DOMA decision and the IRS ruling. The panel will also offer best practices for prepa... Read More

Speakers:  David Wasserstrum, Principal, WeiserMazars Bruce Lev, Partner, WeiserMazars Anthony Delfiner, Partner, WeiserMazars

IRC Sect. 704(b): Partnership Allocations
Navigating Complex Rules to Determine Valid Allocation of Income, Gain, Loss, Deductions o...
October 3, 2013 CPE Download

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

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

Partnership Distributions: Avoiding Tax Traps of Mixing Bowl Transactions, Disguised Sales...
Gaining Insight Into the Complex Tax Concepts Through Real World Examples
September 18, 2013 CPE Download

This teleconference will provide tax professionals with an in-depth review of the rules for disguised sales, mixing-bowl transactions and partnership distribution transactions under Sect. 751(b). The panel will also address how to avoid negative tax consequences. Read More

Speakers:  David Blair, Partner, Crowell & Moring Thomas I. Hausman, Schneider Smeltz Ranney & LaFond Bruce Belman, Partner, Crowe Horwath

Federal Tax Compliance for LLCs and Partnerships in Commercial Real Estate
Tackling Tax Challenges in Acquisitions, Financing, Development, Leasing and Dispositions
August 13, 2013 CPE, EA Download

This teleconference will give tax preparers and tax advisors a detailed review of the IRS rules and compliance issues relating to commercial real estate activities conducted through LLCs and partnerships, focusing particularly on acquisitions, financing, development, leasing, dispositions and other... Read More

Speakers:  Wray Rives, Owner, RivesCPA Jon Funk, Senior Manager, Tax Services, Ernst & Young

Stock Basis Calculation for Pass-Through Entities: Challenges for Tax Professionals
Tackling Complex Issues for S Corporations, LLCs and Partnerships
August 6, 2013 CPE, EA Download

This teleconference will provide tax pros and advisors with a review of the issues involved in calculating basis for owners of pass-through entities. The panel will discuss the adjustments needed to reflect increases to and reductions in the initial owner's investment. Read More

Speakers:  Frank Gariepy, Partner, Eide Bailly Shauna Shafer, Tax Manager, Eide Bailly

LLCs and LLPs: Navigating Variable State Tax Treatment
Responding to Latest Changes in LLC Taxation, Non-Resident Withholding, Entity Level Tax,...
June 13, 2013 CPE Download

This teleconference will brief state tax advisors and multi-state business taxpayers on what to expect with differing state tax policies regarding limited liability companies and limited liability partnerships. The panel will prepare advisors to work more effectively with multiple state or local age... Read More

Speakers:  Patrick Smith, Director, Baker Tilly Virchow Krause William T. Thistle, II, Atty, Bradley Arant Boult Cummings Carolyn Joy Lee, Partner, Jones Day

Tax Allocation in Pass-Through Entities
Minimizing Tax Impact Through Strategic Allocation of Income, Gains, Losses and Liabilitie...
June 6, 2013 CPE Download

This teleconference will provide guidance for tax advisers and tax preparers on tax allocation provisions for partnerships and LLCs taxed as partnerships. The panel will outline steps to meet the tax goals for both the partners and the entity. Read More

Speakers:  Leo Hitt, Partner, Reed Smith Lynn E. Fowler, Partner, Kilpatrick Townsend & Stockton Peter J. Withoff, Partner, Faegre Baker Daniels

Federal Schedule K-1 Issues for Tax Return Preparers
Addressing Complex Compliance Issues With Basis, Gains and Losses
May 30, 2013 CPE, EA Download

This webinar will improve an attendee's familiarity with the issues involved in preparing a federal Schedule K-1 to accurately prepare the schedule and guide clients in making informed decisions about basis, at risk and passive loss limitations, and other important topics. Read More

Speakers:  Anne Bushman, Tax Services Manager, McGladrey Carolyn Turnbull, Tax Director, McGladrey Gregory Levy, Principal, Kaufman Rossin & Co.

Cancellation of Indebtedness Income for Pass-Through Entities
Navigating Complex Tax, Exclusion and Deferral Issues Arising in Forms 1099-C and 982
March 13, 2013 CPE Download

This teleconference will provide guidance on handling cancellation of debt income for pass-through entities, including tax treatment to partnerships, S corps, LLCs and their owners. The panel will outline ways to defer or exclude the income arising from the cancelled debt and understanding Form 1099... Read More

Speakers:  Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld Renato Matos, Partner, Capell Barnett Matalon & Schoenfeld

Partnership Termination and Transfer of a Partner's Interest: Form 1065 Challenges
Tackling Complex Calculation Issues for Return Preparers
February 21, 2013 CPE Download

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

Speakers:  Jesica Speer, Tax Manager, Grant Thornton Amanda Wilson, Partner, Lowndes Drosdick Doster Kantor & Reed

Partnership Tax and Disguised Sales
Navigating Section 707 to Determine Classification of Partners' Contributions and Distribu...
February 13, 2013 CPE Download

The webinar will increase tax return preparers' familiarity with issues involved in classifying partners' contributions, distributions and other transactions as disguised sales. The panel will focus on the application of disguised sale rules and ways that an otherwise non-taxable distribution may be... Read More

Speakers:  Jesica Speer, Tax Manager, Grant Thornton Belan Wagner, Managing Partner, Wagner Kirkman Blaine Klomparens & Youmans

2013 Medicare Tax Increases: New Issues for Tax Return Preparers
Tackling the Net Investment Income Tax and Surtax on Wages and Self-Employment Income
January 22, 2013 CPE Download

This webinar will improve tax return preparers' familiarity with issues involving two new Medicare surcharge tax increases for high income earners effective Jan. 1, 2013. The panel will discuss the 3.8% Medicare surcharge on investment income and .9% Medicare surtax on wages and self-employment inco... Read More

Speakers:  Anne Bushman, Tax Services Manager, McGladrey Mary B. Hevener, Partner, Morgan Lewis & Bockius Stephen J. Bigge, CPA, Partner, Keebler & Associates

LLCs: Latest Developments in Federal and State Tax Treatment
Navigating the Opportunities and Pitfalls of Series LLCs, L3Cs and New Tax and LLC Laws
January 9, 2013 CPE Download

This teleconference will bring tax advisors up to speed on the current issues involving LLC formation and regulation changes they need to know now. Read More

Speakers:  Joseph C. Mandarino, Partner, Stanley Esrey & Buckley Christopher McLoon, Partner, Verrill Dana L. Andrew Immerman, Partner, Alston & Bird Saba Ashraf, Partner, McKenna Long & Aldridge

The Revised Debt-for-Equity Exchange Regulations: Compliance Challenges
Anticipating Issues in Valuations of Partnership Interests Received, Bad Debt Deductions,...
November 1, 2012 CPE Download

This teleconference will prepare advisors to deal with the most challenging aspects of the finalized Sect. 108(e)(8) regulations on partnership debt-for-equity exchanges. Read More

Speakers:  James Hamill, Tax Practice Director, Reynolds Hix & Co.

IRS Forms for Reporting Foreign Income: Compliance Challenges
Mastering Latest Demands of Forms 8621, 8858, 2555, 8832 and Others
October 23, 2012 CPE Download

This teleconference will prepare tax advisors and corporate tax professionals working on forms 8621, 8868, 2555, 8832 and related forms with practical experiences geared toward improving compliance. Read More

Speakers:  Russell Mansky, Partner, Spott Lucey & Wall Douglas Holland, Senior Manager, KPMG

New Partnership Debt-for-Equity Exchange Regulations
Navigating Issues With COD Income, Gains and Losses, and Other Aspects of Sect. 108(e)(8)
February 2, 2012 CLE, CPE Download

This teleconference will provide advisors and taxpayers with a thorough review of the material terms and practical considerations involved with the finalized Sect. 108(e)(8) regulations on partnership debt-for-equity exchanges. Read More

Speakers:  Patrick McCurry, McDermott Will & Emery Yoram Keinan, Shareholder, Greenberg Traurig

GRATs and GRUTs: Evaluating Estate Planning Options
Latest Strategies to Maximize Returns and Minimize Tax in Trust Formation
October 7, 2009 CLE, CPE Download

This seminar will provide accounting firm advisors to high-net-worth clients with a current framework to evaluate tax compliance requirements in forming GRATs and GRUTs, and offer strategies for tax and investment planning using those trust structures. Read More

Speakers:  Richard Franklin, Partner, Pillsbury Winthrop Shaw Pittman Mark Parthemer, Principal and Fiduciary Counsel, and Regional Manager of Legacy Planning, Bessmer Trust

Estate Tax Planning Strategies for Wealthy Clients
Leveraging the Exemption While Anticipating Tax Increases
May 19, 2009 CLE, CPE Download

This seminar will provide a briefing on important developments in federal estate tax law, regulations and guidance and offer strategies to consider to maximize clients' estate tax exemptions. The panel will also discuss possible additional documentation and other unintended consequences from a large... Read More

Speakers:  Richard Franklin, Partner, Pillsbury Winthrop Shaw Pittman James Carolan, Vice President, Trust and Estate Advisor, Comerica Bank Wealth Management Gerald Hatfield, Partner, Fox Rothschild Gary Altman, Principal and Founder, Altman & Assoc. Thomas Hyde, Partner, Estates and Trusts Practice Group, Hodgson Russ