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Tax Ethics: Best Practices for Ensuring Compliance With Circular 230 and Other Applicable...
April 19, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will discuss Circular 230 concerns regarding ethical encounters facing tax professionals, including how current norms impact the profession. The panelist will examine best practices to ensure compliance and avoid penalties. Read More

Planning for the Sunset of the Estate Tax Exclusion
Making Lifetime Gifts, Relying on Portability, Implementing Tried and True...
April 22, 2024 CPE, EA Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will address key considerations trust and estate advisers should consider ahead of the sunset of the estate tax exemption in 2026. Our panel of estate planning and administration experts will provide concrete examples of estate planning strategies to circumvent and reduce transfer taxes... Read More

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

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

Corporate Transparency Act for Trusts and Estates
Determining Reporting Responsibilities for Trustees, Fiduciaries, and Benef...
April 29, 2024 CPE, EA Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will review the key requirements of the Corporate Transparency Act (CTA) with particular focus on the perspective of trusts, estates, beneficiaries, fiduciaries, and trustees and delve into what is required under the CTA, examples of best practices in satisfying these requirements, and... Read More

S Corporation Shareholder-Employee Compensation: Reasonable Compensation Standards
April 30, 2024 CPE, EA Live Webinar
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This course will provide tax advisers and other professionals with a comprehensive examination of the rules governing compensation of S corporation officers and shareholders, focusing on determining, documenting, and supporting reasonable compensation to avoid or withstand IRS scrutiny. Read More

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

Form 1065 Tax Basis Capital Methods
Transactional Approach, Handling Prior Year Noncompliance, Tracking Outside...
May 2, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This course will instruct practitioners on the latest tax basis capital reporting requirements. Our panel of experts will discuss the transactional approach for tax basis capital and best practices for handling partnership returns that may not have been compliant in the past. They will also provide... Read More

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

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

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

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

Valuations and Appraisals: Tax Saving Opportunities for Estates, Businesses, and Individua...
May 8, 2024 CPE, EA Live Webinar
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This webinar will analyze IRS requirements for valuations and appraisals. Our panel of financial analysts will compare scenarios in which appraisals are required with those in which they can bolster tax planning strategies for charitable contributions, business succession, and estate and gift tax. Read More

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

IRS High-Wealth Examinations: IRS Wealth Squad, Targeted Issues, Preparation, IDRs, Appeal...
May 15, 2024 CPE, EA Live Webinar
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This course will review the IRS' latest campaign targeting upper-income taxpayers associated with flow-through entities and private foundations. Our audit experts will discuss the state of the current initiative and explain how to handle the IRS examination itself. Read More

Minimizing International Transfer Taxes: Utilizing Trusts, Valuation Discounts, U.S. Estat...
May 16, 2024 CPE, EA Live Webinar
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This webinar will outline methods to reduce gift, estate, and transfer taxes paid by taxpayers holding assets in the U.S. and abroad. Our panel of international trust and estate veterans will divulge planning techniques to minimize transfer taxes paid and point out caveats to avoid when formulating... Read More

Calculating S Corp Stock and Debt Basis: Avoiding Loss Limitations and Excess Distribution...
May 17, 2024 CPE, EA Live Webinar
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This course will provide tax professionals and advisers with the tools and understanding to correctly calculate S corporation shareholders' stock and debt basis and advise clients to avoid adverse tax consequences due to loss limitations or excess distributions. Read More

Self-Employed Insurance Deduction: New IRS Form 7206, and Medical Reimbursement Plans
May 21, 2024 CPE, EA Live Webinar
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This webinar will take a thorough look at the self-employed health insurance deduction. Our seasoned tax panelist will explain which plans and taxpayers qualify for the deduction, how to report the deduction in specific scenarios, including preparation of the new IRS Form 7206, and coupling insuranc... Read More

IRS Scrutiny of Trusts: Abusive Trust Arrangements
Preparing for and Handling IRS Trust Examinations
May 22, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will review the current state of IRS challenges to trusts. Our panel of trust and estate advisers will discuss trust structures, targeted abusive tax schemes, recent cases and rulings, and how to prepare for and handle an IRS audit of a trust. Read More

Trusts as S Corporation Shareholders: Elections, Eligibility, and Avoiding Loss of Subchap...
QSSTs, ESBTs, Grantor Trusts, and Testamentary Trusts
May 22, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will cover types of trusts eligible to hold S corporation shares, including Qualified Subchapter S Trusts (QSSTs) and Electing Small Business Trusts (ESBTs), making the corresponding QSST and ESBT elections, and avoiding common scenarios where S status is inadvertently terminated when a... Read More

Italy and France--U.S. Dual Taxation Issues: U.S. Treaty Benefits, Saving Clause, Residenc...
May 23, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will discuss the dual taxation issues that advisers, including multinational advisers, must address for taxpayers traveling and residing in France and Italy, as well as the U.S. Our seasoned foreign tax advisers will explain residency, totalization agreements, and taxation of passive an... Read More

Continuing Impact of Notable Tax Cases: Applying Landmark Tax Decisions to Current Tax Mat...
Cohan Rule, Duberstein v. Commissioner, Welch v. Helvering, Glenshaw Glass...
May 29, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This webinar will review several of the most influential tax cases of all time. Our panel of astute tax controversy attorneys will highlight the original decisions' pertinent aspects, review current rulings citing these cases, and explain how these decisions should and do apply to current tax matter... Read More

LLC/Partnership Formation Key Issues: Distribution Rights, Capital Contributions, Income a...
May 30, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This webinar will explain essential considerations advisers, members, and partners should address when forming an LLC or partnership. Our panel of partnership taxation veterans will point out common and often overlooked items that should be considered initially to minimize tax and future operational... Read More

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

BOI Reporting for Real Estate: Determining Beneficial Owners, Monitoring Changes, Actions...
June 4, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will comprehensively examine how the new Corporate Transparency Act (CTA) reporting requirements apply to real estate investors. Our panel of veteran real estate professionals will discuss the new reporting requirements as they apply to real estate owners and related entities. The panel... Read More

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

Estate and Gift Taxation Current Developments: Rev Ruling 2023-2's Impact on Grantor Trust...
June 5, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will address the latest developments in gift and estate taxation, including beneficial ownership information reporting requirements under the Corporate Transparency Act, Revenue Ruling 2023-2's impact on grantor trusts and basis step-up, the continuing impact of the sunset of the lofty... Read More

UK Non-Doms: Planning for Current and Upcoming UK Non-Domiciled Taxpayer Regimes
June 6, 2024 CPE, EA Live Webinar
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This webinar will discuss the current status of non-domiciled taxation in the United Kingdom, along with the proposed abolishment of this status. Our panel of international wealth management advisers will explain the current system and offer strategies to deal with the impending changes for resident... Read More

Preparing Schedules K-2 and K-3: New Domestic Filing Exception, 2023 Revisions, Reporting...
June 11, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This course will discuss required Schedules K-2 and K-3 for reporting partners' income, deductions, and credits from foreign activity. Our panel of highly experienced tax specialists will explain each part of each schedule so that tax practitioners can efficiently meet this reporting obligation. The... Read More

Overlooked Tax Breaks: Tax Saving Elections, Deductions, and Benefits
Investment Interest Election, Section 266, Bad Debt, MFS, Tax-Benefit Rule
June 12, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will analyze many opportunities to lower federal income tax that are often overlooked and misunderstood but that taxpayers and tax professionals should routinely consider. Our panel of federal tax veterans will provide explanations and examples for elections, deductions, and other tax p... Read More

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

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

Reconciling GAAP Basis and Tax Basis in Partnership Income Tax Returns and K-1 Schedules
June 25, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax preparers and compliance professionals serving partnerships with a robust and practical guide to reconciling GAAP and tax basis accounting in preparing partnership income tax returns and K-1 schedules. The panel will discuss complex book-to-tax adjustments and the curren... Read More

IRC Section 83(b) Election for Restricted Stock: Making the Election, Advantages and Risks
July 2, 2024 CPE, EA Live Webinar
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This webinar will outline the advantages and risks of making an IRC Section 83(b) election. Our panel of federal income taxation professionals will point out scenarios when the election is advantageous, the caveats of making the election that an employee must consider and review the steps for submit... Read More

Tax Treatment of Airplane Purchases: Withstanding New IRS Scrutiny of Personal Use, Maximi...
July 9, 2024 CPE, EA Live Webinar
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This course will address tax considerations for aircraft purchase and use. Purchasing an airplane has provided substantial tax savings in the past. The panel will discuss the recent IRS initiative targeting the personal use of airplanes, the final regulations under Section 274(l) for transportation... Read More

Mindfulness for Tax Professionals: Principles of a Practice for CPAs, Achieving Health and...
Including a Live Guided Meditation
July 12, 2024 CPE Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will describe the basic principles of mindfulness and how tax professionals can use these to provide focus, efficiency, and a better state of being throughout the year. Our Mindful-CPA and coach will introduce CPAs and tax advisers to mindfulness and its application specifically to thei... Read More

Form 5471 Categories of Filers: Determining the Proper Category and Filing Requirements
August 5, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain each category of filer on Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations. Our knowledgeable international panel will discuss relative and recent legislation, the accompanying Form 5471 schedules that must be filed by category, and... Read More

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

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

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

Evaluating Trust Documents for Tax Consequences: Trust Types, Distribution and Termination...
March 27, 2024 CPE, EA CPE On-Demand, Download
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This course will explain common provisions found in trust documents that have meaningful tax consequences. Our panel of trust veterans will identify clauses found in trust documents that affect distributions, termination, and taxation of trusts and trust beneficiaries. Read More

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

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

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

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

Tax Considerations for Foreign Rental Property: Holding Structures, Reporting Rental Incom...
March 21, 2024 CPE, EA CPE On-Demand, Download
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This course will discuss the considerations and caveats of U.S. residents owning foreign rental property. Our seasoned panel of international tax experts will explore U.S. and foreign holding structures, residential and nonresidential rentals, and properly reporting rental income and expenses with a... Read More

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

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

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

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

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

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

Schedule K-1 Disclosures for Pass-Through Entities: At-Risk, Basis, and Passive Activity S...
Sec. 163(j), QBI, 704(c), and Tax Basis Capital Reporting Requirements
February 22, 2024 CPE, EA CPE On-Demand, Download
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This webinar will discuss the latest IRS requirements for disclosing information to partners and shareholders on Schedule K-1. Our panel of tax experts will explain how to present attachments clearly and concisely for shareholders and partners of flow-through entities. They will provide examples and... Read More

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

U.S.-Canadian Dual Taxation Pitfalls: Reporting Issues and Planning Opportunities for U.S....
Navigating Tax Treaties to Minimize Tax on Passive Income and Pass-Through...
January 19, 2024 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a thorough and practical guide to the tax reporting requirements and planning opportunities for U.S. taxpayers with earnings or assets in Canada, as well as Canadian citizens with U.S. tax reporting obligations. The panel will discuss U.S. tax law and treat... Read More

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

U.S. Tax Reporting of Foreign Retirement Account Ownership and Distributions
Calculating Current Tax, Revenue Procedure 2020-17, Detailing Informational...
September 20, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a comprehensive guide to understanding the reporting requirements of U.S. taxpayers with beneficial interests in foreign/non-U.S. retirement accounts, including pensions, annuities, social security equivalents, and recent relief exempting specific trusts fr... Read More

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Utilizing ChatGPT and AI in Tax Practices: Automating Repetitive Tasks, Tax Research, Trai...
July 24, 2023 CPE, EA CPE On-Demand, Download
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This webinar will explore the exponential growth of artificial intelligence (AI) and its application in tax and accounting firms. Our panel of technology experts will guide practitioners through practical applications of AI and ChatGPT and explain how its growth will impact the profession in the fut... Read More

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

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

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

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

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

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

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

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

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

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

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

Foreign Information Return Penalties After Farhy: Case Review and Updates, Penalty Abateme...
June 27, 2023 CPE, EA CPE On-Demand, Download
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This webinar will review the decision in Farhy v. Commissioner and detail the actions international tax practitioners need to take in light of this case. Our panel of prestigious tax attorneys, from the firm that represented Farhy, will explain how this decision impacts foreign information return re... Read More

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

Partnership Allocations for Real Estate Entities: Special Allocations, Section 704(b) DROs...
June 21, 2023 CPE, EA CPE On-Demand, Download
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This webinar will explain meeting tax compliance obligations for partnership allocations to LLC members and partners. Our authoritative panel of real estate professionals will break down the complex rules for nonrecourse deductions, special allocations, and 704(b) compliance for tax advisers working... Read More

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

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

Partnership Losses in Excess of Basis: Preparing for the IRS' New Audit Campaign
June 20, 2023 CPE, EA CPE On-Demand, Download
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This webinar will prepare pass-through advisers to withstand IRS challenges to partners' basis calculations. Our panel of federal tax experts will guide partners and tax professionals through the calculations necessary to determine a partner's basis in a partnership, the IRS examination, and handlin... Read More

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

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

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

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

Composite Returns and Nonresident Withholding for Pass-Through Entities: Navigating the Mu...
Determining Whether to File Composite Returns, Dealing With Withholding Req...
June 6, 2023 CPE, EA CPE On-Demand, Download
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This course will offer tax professionals a deep dive into composite tax provisions and the withholding requirements of pass-through entities with nonresident shareholders and partners. The panel will provide an advanced level look at the specific issues facing tax advisers to pass-through entities r... Read More

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

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

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

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

179D and 45L Tax Incentives: Qualifications, Impact of Inflation Reduction Act, Caveats, P...
May 24, 2023 CPE, EA CPE On-Demand, Download
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This webinar will explain qualifying for 179D and 45L tax incentives for tax professionals working with businesses owning, designing, building, and constructing property. Our panel of experts will review the benefits, qualifications, and caveats of these lucrative tax rewards for constructing and in... Read More

Form 8858 Reporting of U.S. Owned Foreign Disregarded Entities: Ownership and Correct Fili...
Information Return Requirements for Check-the-Box Structures Including Indi...
May 23, 2023 CPE, EA CPE On-Demand, Download
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This course will guide tax advisers to the U.S. reporting requirements for ownership of foreign disregarded entities (FDEs) on IRS Form 8858. The panel will offer section-by-section detail on completing Form 8858, discuss the interrelation between Form 8858 and other required international informati... Read More

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

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

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

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

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

Calculating Trust Accounting Income Under Uniform Principal and Income Act
May 3, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with an in-depth exploration of the fiduciary income calculations and determinations contained in the Uniform Principal and Income Act (UPIA). The panel will detail how to apply UPIA provisions to differentiate between corpus and inc... Read More

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

UK-Based Retirement Accounts for U.S. Taxpayers: Mastering Reporting, Maximizing Planning...
Utilizing Treaty Provisions to Achieve Optimal Tax Results While Complying...
February 21, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a deep dive into tax reporting requirements and planning opportunities for clients who take distributions from, or have ownership of, UK-based retirement accounts such as self-invested personal pensions (SIPPs) and other plans. The panel will discuss the U.... Read More

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

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

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

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

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

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

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

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

Choosing a Retirement Plan for the Self-Employed: Maximizing Contributions, Solo 401(k)s,...
January 26, 2023 CPE, EA Download
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This course will delve into the differences between different retirement plans, who is eligible to establish a plan, how plans can be combined to maximize savings, and the SECURE Act. Our retirement expert will provide a thorough explanation of the options available for businesses and self-employed... Read More

Tax Reporting of Cryptocurrency and Current Enforcement Trends
January 19, 2023 CPE, EA Download
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This course will provide tax advisers and tax compliance professionals with a practical look at IRS guidance on calculating and reporting gain on cryptocurrency-related transactions as well as current trends in tax reporting and enforcement. Read More

Correcting Capital Account Errors on Partnership Returns
A Comprehensive Guide to Corrections, Allocations, and True-Ups of Capital...
January 18, 2023 CPE, EA Download
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This course will provide tax professionals and advisers with an in-depth and practical guide to the accounting and tax disclosure requirements to correct and adjust capital account balances. The panel will focus on reconstructing capital accounts in light of the required reporting of negative tax ba... Read More

Completing Form K-1 for Trust Distributions: Determining Filing Requirements
DNI Calculations, Allocating Trust Income From Pass-Through Entities Betwee...
January 18, 2023 CPE, EA Download
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This course will provide fiduciary tax advisers and compliance professionals with the tools needed to navigate the unique challenges in reconciling and completing Form K-1 for estate and trust beneficiaries. The panel will discuss income classification and allocation of the trust's income distributi... Read More

Responding to Adverse IRS Audit Assessments: Audit Reconsideration Requests, IRS Appeals,...
January 17, 2023 CPE, EA Download
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This course will provide tax advisers and professionals with a discussion of IRS exam hotspots. It 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

Applying Waterfall Allocations: Calculating Standard and Complex Layered and Target Alloca...
January 11, 2023 CPE, EA Download
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This webinar will provide flow-through practitioners with the tools necessary to interpret and allocate waterfall provisions in partnership operating agreements. This webinar will review standard allocation methods between partners and members and provide hands-on examples of the corresponding calcu... Read More

Completing Form 8833 Treaty-Based Return Position Disclosure: Claiming Income Tax Treaty B...
Identifying Treaty Provisions and Impacted Code Sections, Interrelated Fili...
January 10, 2023 CPE, EA Download
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This course will provide tax advisers with an in-depth and practical guide to identifying the reporting requirements and completing IRS Form 8833 Treaty-Based Return Disclosure. Read More

Form 1042-S: Withholding on Foreign Person's U.S. Income
Form Revisions, Avoiding Filing Errors, Credit Disallowances, and Audit Pen...
January 4, 2023 CPE, EA Download
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This course will provide tax advisers with a thorough and practical guide to preparing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. The panel will incorporate recent form revisions. The webinar will also review common mistakes and offer ways to reduce IRS scrutiny and mit... Read More

Section 461(l) Excess Business Loss Limitations: What Are They and What to Do With Them
January 3, 2023 CPE, EA Download
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This webinar will provide tax advisers with a practical exploration of the loss limitation rules of Section 461(l) which was added by the Tax Cuts and Jobs Act of 2017. Although it was suspended for tax years 2018-20 under the CARES Act it is back in place for the tax years 2021- 2028. The panel wil... Read More

Related Party Notes and Transactions: Section 267, Imputed Interest, Disallowed Losses, an...
December 28, 2022 CPE, EA Download
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This course will examine the complexities of related party transactions for tax advisers working with closely held businesses and their owners. The panelist will explain when imputed interest is required, when it is recognized by the payor and payee, when loss deductions are disallowed versus deferr... Read More

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Capital Accounts: 704(b) vs. GAAP vs. Tax Basis, Comparing and Contrasting Annual Allocati...
Meeting Tax-Basis Capital Reporting Requirements
September 28, 2022 CPE, EA Download
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This course will address calculating and maintaining partners' capital account balances under 704(b), GAAP, and tax basis reporting requirements. Our panel of partnership experts will explain the importance of each method, compare and contrast annual recording differences for each, and discuss how t... Read More

Avoiding Gift and Estate Audit Triggers: Anticipating Audit Issues, IDRs, and Appeals
September 28, 2022 CPE, EA Download
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This course will guide advisers filing gift and estate returns in understanding how to prepare for and handle IRS audits of Forms 706 and 709. The panel will also address issues to expect when appraisals are necessary, dealing with unreported gifts, and the current state of the IRS initiative in thi... Read More

Tax Strategies for Advising Retirees: Social Security Planning, Roth Conversions, QCDs, SE...
September 27, 2022 CPE, EA Download
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This course will guide tax advisers through tax-saving strategies for taxpayers approaching retirement age or who have already retired. The panelist will identify opportunities to minimize tax and maximize assets, as well as address recent and impending legislation affecting these taxpayers. Read More

Tax Strategies for Family Businesses: Paying Children, SE Insurance, Roths for Children, S...
September 22, 2022 CPE, EA Download
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This webinar will review unique planning strategies for family businesses. Our adept federal income tax panelist will provide insights into maximizing Social Security benefits, lowering payroll taxes, IRA contributions, transferring ownership interests, and making retirement contributions for family... Read More

Section 168(k) Bonus Depreciation Regulations: Claiming 100% First-Year Depreciation Deduc...
Identifying Qualified Property, Interplay with Section 179, Percentage Dedu...
September 20, 2022 CPE, EA Download
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This course will provide tax advisers and compliance professionals with a thorough and practical guide to the IRS regulations on bonus depreciation for new and used property. The panel will outline the bonus depreciation provisions, detail depreciation calculation methods, and discuss how to report... Read More

Tax Strategies in a Down Market: Roth Conversions, Tax Loss Harvesting, Gifting, Portfolio...
September 1, 2022 CPE, EA Download
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This course will outline specific tax and investment strategies advisers should consider in order to guide taxpayers during a bear market. Our panel of investment analysts will provide expert advice on Roth conversions, harvesting tax losses, rebalancing portfolios, and other strategies to take adva... Read More

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

Tax Complexities in the Sale of Partnerships and LLCs
Navigating Character and Holding Period of Gain/Loss, Basis, Varying Intere...
August 24, 2022 CPE, EA CPE On-Demand, Download
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This course will provide accounting and tax professionals with a review of tax considerations involved with purchasing and selling a partnership or LLC interest. The panel will address the allocation of income gains and losses and discuss tax implications on both the buy and sell sides. Read More

Real Estate 199A Aggregation and 469 Grouping Rules: Notice 2019-38, Real Estate and Safe...
August 24, 2022 CPE, EA Download
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This course will discuss strategies for real estate professionals, agents, and investors. The release of final Section 199A regulations provided guidelines for the 20 percent QBI deduction and Notice 2019-38 provided a safe harbor that qualifies rental real estate to be treated as a trade or busines... Read More

Basics of Foreign Outbound Tax Reporting: Identifying Income Tax and Information Return Re...
An Introduction to Forms 1116, 2555, 8938,5471, 8865, 8858, 8621, 926 and t...
August 23, 2022 CPE, EA Download
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This course will provide tax advisers and professionals with a sound foundation for identifying foreign tax and asset information requirements for outbound transactions. The webinar will identify reporting requirements, explain outbound filing duties, and detail the intersection between information... Read More

Tax Considerations of Rental Properties: Maximizing Depreciation, 199A Eligibility, Electi...
August 18, 2022 CPE, EA CPE On-Demand, Download
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This webinar will explain how to maximize current deductions for rental property owners. Our panel of property experts will review depreciation rules, trade or business requirements, overlooked expense deductions, and completing Schedule E for tax practitioners and rental property owners. Read More

Calculating Estate Tax Portability Exclusion Amount: Filing Form 706, Rev Proc 2022-32 and...
August 17, 2022 CPE, EA Download
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This course will provide tax advisers with a comprehensive guide to the computation and reporting of the deceased spouse's unused exclusion change to the deceased spouse's unused exemption (DSUE). The panel will explain when portability should be elected and demonstrate the calculation to show the D... Read More

Changing State Residency for Tax Purposes: Severing Ties, Establishing Domicile, Part-Year...
August 11, 2022 CPE Download
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This course will focus on issues to consider when taxpayers relocate or consider relocating to other states. Purchasing a house in a state is not sufficient to create residency. Avoiding dual residency may be more critical than establishing residency in the new state. Listen as our experts explain h... Read More

Real Estate Professional Tax Status: Electing Aggregation, Meeting the Material Participat...
August 10, 2022 CPE, EA CPE On-Demand, Download
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This course will explain the criteria that must be met for a taxpayer to be considered a real estate professional. Our panel of real estate taxation experts will discuss how real estate professionals meet the material participation tests and the advantages and drawbacks of this designation. Read More

Beneficiary Designations and Title to Property: Avoiding Unanticipated Consequences
Transfer on Death, Payable on Death, Probate and Nonprobate Assets, IRAs an...
August 3, 2022 CPE, EA Download
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This course will emphasize the importance of beneficiary designations in estate planning to avoid unintended tax and transfer outcomes. Our panel of trust and estate tax experts will explain transferring probate and non-probate assets, the tax consequences of beneficiary designations, and how advise... Read More

Closer-Connection Exception: Determining Tax Home; Treaty Tie-Breakers, Form 8840
August 2, 2022 CPE, EA Download
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This course will examine how individuals can avoid residency status for U.S. income tax purposes by establishing a closer connection to a foreign country or by utilizing the treaty tie-breaker provision of an income tax treaty the United States has entered into with another country. Our seasoned int... Read More

Vacation Homes: Tax Reporting, Rental vs. Personal Property, Maximizing Expenses, Conversi...
July 28, 2022 CPE, EA Download
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This course will give tax advisers a thorough look at the tax implications of buying and renting vacation properties. Understanding how to maximize deductions for vacation homes, selling strategies, and the impact of legislation on these properties can make them worthy investments. Our panel of expe... Read More

Streamlined Filing Compliance Procedures: IRS Foreign and Domestic Amnesty Programs
July 26, 2022 CPE, EA Download
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This webinar will guide international tax advisers through streamlined compliance programs offered by the IRS to bring taxpayers up to date on their tax and foreign reporting obligations. Our authoritative panel will explain eligibility requirements and required documentation as well as offer advice... Read More

Blockchain Asset Tax Planning: Emerging Issues with Respect to Cryptocurrencies, NFTs, and...
Mining and Staking Awards, QSBS Treatment, IRAs, Wash Sales, Form 8949 and...
July 25, 2022 CPE, EA Download
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This course will review the current state of taxation of blockchain assets for entrepreneurs, founders, and venture capital investors. Our panel will discuss the latest IRS guidance and offer advice on planning opportunities with respect to the taxation of cryptocurrencies, NFTs, and other digital a... Read More

Self-Directed IRAs and Unusual Investments: Prohibited Transactions, RMDs, Valuation Issue...
July 21, 2022 CPE, EA Download
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This webinar will detail self-directed IRA (SDIRA) requirements, including allowable investments, required minimum distributions, valuation issues, and prohibited transactions. Our panel of federal tax experts will review relative court cases and PLRs and offer advice for correcting past IRA errors. Read More

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

Estate Planning for Digital Assets: RUFADAA-Adopting and Non-Adopting States Granting Fidu...
July 20, 2022 CPE, EA Download
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This webinar will offer advice on transferring valuable and sentimental digital assets to heirs. Our transfer tax expert will explain fiduciary rights under the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA) rules, discuss methods of transferring access rights to a fiduciary, and i... Read More

Form 8832 Check-the-Box Entity Elections Under Section 7701: Selecting Entities for Foreig...
July 18, 2022 CPE, EA Download
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This course will provide tax advisers with practical guidance on the advantages and pitfalls of utilizing the check-the-box entity selection for U.S. individuals with offshore business activities. The panel will discuss the various tax effects of specific elections, outline the tax timing and treatm... Read More

Intentionally Defective Grantor Trusts: Asset Transfer Planning Strategies and Form 1041 R...
July 13, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax professionals, including accountants and attorneys, with a detailed review of the advantages and applications of intentionally defective grantor trusts (IDGTs), tax planning approaches that utilize IDGTs, and related tax compliance. Read More

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

Real Estate Partnership Returns: Reviewing Form 1065, Schedule K-1, and Attachments to Avo...
July 6, 2022 CPE, EA CPE On-Demand, Download
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This course will walk tax practitioners through reviewing Form 1065, U.S. Return of Partnership Income Tax Return, and its related schedules. Our partnership experts will cover changes to the 2021 form and schedules, common M-1 adjustments, properly reporting liabilities, key elections, and new cons... Read More

Avoiding IRS Audit Red Flags: IRS' DIF Score, LB&I vs. Correspondence Exams, Statutes of L...
July 6, 2022 CPE, EA Download
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This webinar will give a first-hand look at how the Internal Revenue Service selects tax returns for audit. Our IRS veteran will provide insights into the different levels of IRS examinations, appropriate responses, and how to avoid the expansion or escalation of an audit. Read More

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

Willful FBAR Violations: Distinguishing Willful and Nonwillful, Relevant Factors, Mitigati...
June 21, 2022 CPE, EA Download
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This webinar will examine the most recent and notable cases and guidance surrounding FBAR violations. Our astute panel will cover the factors differentiating willful and nonwillful violations, what constitutes willful blindness, enforcement measures, and steps taxpayers can take to mitigate and avoi... Read More

Maximizing the 199A Deduction: Increasing Assets and Wages, Separating and Aggregating Bus...
June 13, 2022 CPE, EA Download
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This course will provide advisers to businesses with strategies to increase the generous 20 percent QBI (qualified business income) deduction under 199A. The panel will cover tips to maximize W-2 income and assets when applicable, separating and aggregating businesses, and other planning tips. Read More

Tax Preparer Due Diligence Audits: Avoiding and Preparing for IRS Examinations, Acting on...
June 9, 2022 CPE, EA Download
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This webinar will explain steps tax preparers can take to ensure they meet the IRS' due diligence requirements for claiming taxpayer credits and benefits, including the American Opportunity Tax Credit, Earned Income Credit, Child Tax Credit, and Head of Household Filing status. Our panel of IRS exam... Read More

Preparing Form 706-NA: Estate and Gift Tax Treaties, U.S. Situs Assets, Allowable Deductio...
June 8, 2022 CPE, EA Download
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This webinar will explain how to prepare Form 706-NA, U.S. Estate and GST Tax Return, for green card holders and nonresidents. Our panel of trust and estate tax experts will discuss assets that are included in the gross estate, available deductions, and the effect of death tax treaties on the taxabl... Read More

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

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

Tax Planning for Early Retirement: The Great Resignation
Planning for Early Distributions and IRS Notice 2022-6, Healthcare, Capital...
May 26, 2022 CPE, EA Download
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This webinar will provide tax-saving recommendations for tax professionals advising clients who are considering early retirement. Our retirement planning expert will provide advice for healthcare planning, minimizing investment and capital gains tax, key tax age thresholds, and meeting exceptions to... Read More

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

International Tax Disputes: FBAR Violations, Penalty Stacking, Form 3520, Accidental Ameri...
Lessons Learned From Current and Notable Cases
May 24, 2022 CPE, EA Download
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This webinar will analyze the most recent and relevant court cases affecting international taxpayers. Our panel of foreign tax veterans will detail the status of recent and notable cases and offer insights for handling common international tax and compliance problems. Read More

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

Form 8971 Basis Reporting Requirements for Estates: Schedule A and Beneficiary Consistency...
May 18, 2022 CPE Download
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This course will provide tax advisers to trusts and estates with a practical guide to the estate basis consistency reporting requirements of Section 1014(f). The panel will explain the latest IRS pronouncements on coordinating basis reporting with the filing of the estate tax return and valuations r... Read More

Private Placement Life Insurance: Avoiding Income and Transfer Tax for High Net Worth Taxp...
Meeting IRS Ownership, Diversification, and Insurance Guidelines
May 12, 2022 CPE, EA Download
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This webinar will explain private placement life insurance (PPLI), including structuring considerations, asset selection, and meeting IRS requirements for tax practitioners working with high net worth taxpayers. Read More

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

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

Accidental Americans: Remedying Noncompliance, IRS Streamlined Procedures, Relinquishing a...
May 3, 2022 CPE, EA Download
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This webinar will explain which former U.S. residents, with no or insignificant ties to the U.S., may be subject to U.S. tax and information return reporting requirements. Our panel of foreign tax experts will discuss required filing and reporting requirements, using IRS' streamlined procedures to b... Read More

Form 6198 At-Risk Limitations: IRC 465 Calculations, Grouping, Elections, and Schedules
Identifying Loss Deferrals, Recapture Requirements; Tracking Carry-Forward...
April 20, 2022 CPE, EA Download
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This course 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-forwards... Read More

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

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

Redemptions of Partnership Interests: Sections 736(b) vs. 736(a), Installment Sales, Hot A...
February 22, 2022 CPE, EA Download
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This webinar will discuss redemptions of partnership interests for tax advisers working with partnerships and LLCs. Our authoritative panel will explain the tax effects of these dispositions on the partner, the remaining partners, and the partnership, including the application of ordinary versus cap... Read More

Return Preparers Under IRS Scrutiny: Exercising Due Diligence, Badges of Fraud, Recent Cas...
February 10, 2022 CPE, EA Download
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This course will identify what actions could make a tax return preparer the target of an IRS investigation. Our authoritative panel will discuss situations that may result in fraud referrals and review current and notable cases against tax return preparers to provide steps tax professionals can take... Read More

Form 1040NR Nonresident Alien Filing Challenges and Effective Approaches
Determining Taxpayer Classifications and Elections, Computing Income and De...
February 8, 2022 CPE, EA Download
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This course will provide tax advisers and professionals with a thorough and practical guide to preparing Form 1040NR, U.S. Nonresident Alien Income Tax Return. The panel will offer useful guidance in determining which individuals should file, identifying and reporting income subject to U.S. income t... Read More

Preparing Form 8606, Nondeductible IRAs: Reporting IRA Withdrawals and Roth Conversions, H...
February 3, 2022 CPE, EA Download
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This webinar will discuss filing Form 8606, Nondeductible IRAs, for annual nondeductible contributions, withdrawals, Roth conversions, and other scenarios. Our knowledgeable panelist will offer advice on handling unfiled prior-year forms and the tax reporting requirements for distributions to taxpay... Read More

Special Needs Trusts: First-Party and Third-Party Reporting; Distribution Requirements
February 2, 2022 CPE, EA Download
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This webinar will explain first-party and third-party special needs trusts (SNTs) for tax practitioners working with these trusts or working with clients who may benefit from an SNT. Our panel of seasoned trust experts will discuss the unique tax reporting obligations and planning considerations for... Read More

Forms W-8BEN and W-8BEN-E Required Updates: IRC Section 1446(f) Withholding, Claiming Trea...
February 1, 2022 CPE, EA CPE On-Demand, Download
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This webinar will review the updated Series W-8 reporting requirements for Forms W-8 BEN-E, W-8 BEN, and W-8 ECI. Our panel of foreign tax veterans will provide a comprehensive review of the new reporting requirement and an explanation of the underlying tax legislation necessitating these substantia... Read More

Effective Domestic Asset Protection Trusts: Self-Settled Assets, State Differences, Formin...
January 18, 2022 CPE, EA Download
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This webinar will discuss identifying clients who could benefit substantially by forming an asset protection trust (APT), states authorizing domestic asset protection trusts (DAPTs), and considerations of forming and funding these trusts for trust and estate professionals working with high net worth... Read More

Preparing 1099s: Avoiding Penalties, New 1099-K Threshold, Backup Withholding, Combined Fe...
Forms 1099-NEC, 1099-DIV, 1099-INT, 1099-K, 1099-MISC
January 13, 2022 CPE, EA Download
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This course will explain the reporting requirements for Forms series 1099 and guide tax advisers in streamlining compliance with these requirements to avoid penalties, errors in backup withholding, and missed filing obligations. In addition, our panel of federal tax reporting experts will offer tips... Read More

Form 8858 Reporting of U.S. Owned Foreign Disregarded Entities: Ownership and Correct Fili...
Information Return Requirements for Check-the-Box Structures Including Indi...
January 11, 2022 CPE, EA CPE On-Demand, Download
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This course will guide tax advisers to the U.S. reporting requirements for ownership of foreign disregarded entities (FDEs) on IRS Form 8858. The panel will offer section-by-section detail on completing Form 8858, discuss the interrelation between Form 8858 and other required international informati... Read More

Tax Consequences of Legal Settlements: Analyzing Settlement Agreements, Types of Awards, a...
January 6, 2022 CPE, EA Download
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This course will explain how to determine whether proceeds from a legal settlement are taxable to a recipient and deductible by a payee. The panelist on the taxation of damage awards and payments will discuss how to analyze settlement agreements for tax consequences and relevant cases concerning the... Read More

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

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

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

U.S.-Israel Dual Taxation: Treaty Benefits, Taxation of Real Estate Transactions, Pensions...
November 30, 2021 CPE, EA Download
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This course will explain tax planning opportunities, and pitfalls to avoid for both U.S. immigrants to Israel and Israelis residing in the U.S. Our panel of international tax experts will discuss tax compliance and reporting responsibilities, review taxation of real estate transactions, and analyze... Read More

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

Year-End Tax Planning for Hedge Funds, Private Equity Funds, Investment Partnerships, and...
November 23, 2021 CPE, EA Download
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This course will explain techniques to lessen or defer (or accelerate) taxes paid by hedge funds and private equity funds and investors therein, family offices, and managers. Our panel of veteran fund advisers will discuss carried interest, installment sales, deducting worthless investments, Section... Read More

Estate and Gifting Strategies for Unmarried Couples: Revocable Trusts, Beneficiary Designa...
November 22, 2021 CPE, EA Download
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This course will discuss strategies to reduce estate tax liability and transfer assets in accordance with an unmarried taxpayer's intentions. Our accomplished panel will discuss using gifting, trusts, title transfers, and other options to pass assets to desired beneficiaries and the directives that... Read More

Preparing Form 3115 for Changes in Accounting Method: Reporting the Section 481(a) Adjustm...
November 16, 2021 CPE, EA Download
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This course will walk tax preparers through the preparation of Form 3115, Application for Change in Accounting Method, common scenarios that require its filing, and the corresponding recognition of the adjustment under Section 481(a). Read More

Distinguishing Personal and Business Goodwill: Planning Strategies to Minimize Tax Liabili...
November 11, 2021 CPE, EA Download
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This course will discuss strategies for businesses and individuals to minimize tax when separating business and personal goodwill. Our panel of income tax experts will review the traits of each and notable cases, including Martin Ice Cream Co. v. Commissioner. Read More

Health Savings Accounts: Qualified Plans, Taxpayers, and Expenses; Reporting Distributions...
November 11, 2021 CPE, EA Download
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This course will explore the advantages of health savings accounts (HSAs), including plan and participant requirements, contributions and limits, and using an HSA to supplement retirement plans. Our panel of HSA experts will explain the overlooked opportunities these plans provide. Read More

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

Powers of Appointment in Trusts and Estates: Tax Consequences and Benefits of General and...
October 27, 2021 CPE, EA Download
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This course will discuss using general and limited powers of appointment to incorporate adaptability in an estate plan. Our panel of trust and estate experts will discuss utilizing these powers to circumvent future unanticipated issues and the tax consequences of these choices. Read More

Delinquent Taxpayers: Offers in Compromise and Installment Agreements, Obtaining the Best...
October 7, 2021 CPE, EA Download
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This course will explain the payment alternatives offered by the IRS that are available to taxpayers to help resolve IRS debt. Our panel of debt resolution experts will cover applying for installment agreements and offers in compromise (OICs) and discuss which taxpayers are the best candidates to es... Read More

Section 529 Plans: Front-Loaded Contributions, Beneficiary Changes, Form 1099-Q and Plan S...
September 29, 2021 CPE, EA Download
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This course will review the many decisions surrounding Section 529 plans from plan selection and qualifying beneficiaries through making qualified disbursements and reporting Form 1099-Q disbursements on the applicable taxpayer's tax return. Our authoritative panel will discuss beneficiary changes,... Read More

Pre-Immigration Income Tax Strategies and Nuances for First Year Tax Filing
September 28, 2021 CPE, EA Download
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This course will explain tax strategies, caveats, and considerations for nonresidents to reside in the U.S. or become U.S citizens. Our panel of foreign tax experts will discuss specific strategies, including basis step-up options, drop-off trusts, income acceleration, manipulating tax rates, and ot... Read More

Tax Considerations of NQDC Plans: Meeting 409(A) Requirements, Remitting FICA, Vested With...
September 23, 2021 CPE, EA Download
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This course will discuss the complexities of non-qualified deferred compensation (NQDC) plans, including the timing and reporting of tax obligations for the employer and employee, meeting the requirements of IRC Section 409(A), and avoiding plan disqualification. Read More

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

Revoking a Section 754 Election: New Form 15254, Tips for Avoiding Denial, Sufficient Reas...
September 9, 2021 CPE, EA Download
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This course will explain how and when to revoke a Section 754 election. Our panel of partnership experts will discuss the steps required to request a revocation, including completing new Form 15254 and how to increase the probability that a request is granted. Read More

Gift and Estate Planning for a Noncitizen Spouse: QDOTs and Preparing Form 706-QDT
September 2, 2021 CPE, EA Download
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This course will discuss tax consequences and planning for a noncitizen spouse. Our panel of trust and estate experts will explain how to take advantage of the unlimited marital deduction using a qualified domestic trust (QDOT) and prepare the corresponding Form 706-QDT. Read More

New IRS Office of Promoter Investigations: Avoiding and Preparing for Examinations
Conservation Easements, Micro-Captive Insurance, and Other Abusive Schemes
August 26, 2021 CPE, EA Download
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This course will discuss the IRS' newly created Office of Promoter Investigation established to combat abusive tax avoidance transactions. Our panel of tax litigators will prepare tax professionals and taxpayers for these audits and offer steps that taxpayers can take to mitigate chances of selectio... Read More

Exercising Disclaimers in Estate Plans: Meeting Section 2518 Requirements
Avoiding Nonqualified Disclaimers and Disclaiming Inherited IRAs After SECU...
August 25, 2021 CPE, EA Download
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This course will explain why disclaimers are powerful, tax-saving estate planning tools considering the constant flux of estate planning rules. The panelist will discuss how disclaimers are used to incorporate flexibility in post-mortem planning for beneficiaries. Read More

Section 965 Payment Acceleration Events: Avoiding Triggers, Curable Events
August 24, 2021 CPE, EA Download
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This course will point out specific actions that accelerate the deferred payment of tax on repatriated earnings under IRC Section 965. Our veteran panel of foreign tax experts will discuss which actions are curable, how to cure these, and identify ways to avoid activities triggering the acceleration... Read More

Minimizing Capital Gains on Residence Sales: Sec 121 Ownership and Use Tests, Partial Excl...
August 19, 2021 CPE, EA Download
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This course will discuss ways to avoid and minimize capital gains tax on the sale of a residence. Our income tax expert will discuss partial exclusions, use and ownership tests, renting before and after living in a primary residence, and calculating and reporting the Section 121 exclusion. Read More

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

Tax Challenges of Multinational Employment Benefits: RSUs, Stock Options, Deferred Compens...
August 10, 2021 CPE, EA Download
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This course will explain the taxation of multinational benefits for residents and nonresidents, including RSUs, stock options, retirement plans, and deferred compensation. Our panel will explain the tax considerations of these perks to lessen the overall tax burden for taxpayers subject to taxation... Read More

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

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

Maximizing the Office in Home Deduction: Eligibility, Actual vs. Simplified Method, Recapt...
July 15, 2021 CPE, EA Download
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This course will provide a comprehensive overview of the office in the home deduction. Our panel of individual income tax veterans will discuss the methods available, including deducting actual expenses and the simplified method, unusual office in home scenarios, and recent challenges to this valuab... Read More

PPP Forgiveness and ERC Update: Forms 3508, 3508EZ, and 3508S; Eligible Costs, Required Do...
July 13, 2021 CPE, EA Download
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This course will cover the latest developments in the PPP loan forgiveness application process for tax advisers and others assisting businesses through the application process complexities. Read More

S Corporations Owning Multiple Entities: Mastering Tax Reporting and Planning Opportunitie...
Reconciling Intracompany Transfers, Utilizing S Corp Parent-Sub Structures,...
July 8, 2021 CPE, EA Download
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This course will provide tax advisers with a practical guide to the planning and reporting issues and opportunities that arise when an S corporation owns multiple entities under common control. The panel will discuss the ramifications of an S corporation owning more than one LLC or partnership, as w... Read More

REITs: Meeting Qualification Rules, Taxable REIT Subsidiaries, and Exit Strategies
July 7, 2021 CPE, EA Download
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This course will cover real estate investment trust (REIT) structures, qualification rules, tax reporting requirements, and best practices for REIT investors and tax professionals working with these entities. Read More

Foreign Asset Information Reporting Requirements: Filing Thresholds, Reconciling Forms, En...
Fundamentals of Offshore Ownership Disclosures: FATCA, FBAR, Business Holdi...
June 30, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers and compliance professionals with a sound foundation for individual taxpayers' complex foreign asset information reporting requirements. The webinar will identify specific classes of offshore ownership interests that require tax reporting when held by individual... Read More

Distributable Net Income: Mastering Difficult DNI Calculations for Estates and Complex Tru...
Case Study on DNI Computations and Tax Planning Opportunities
June 29, 2021 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers and professionals with a deep dive into calculating distributable net income (DNI) for complex trusts. The panel will delineate between trust accounting income and taxable income and focus on tax reporting of trust income from assets, such as partnership interes... Read More

Casualty Losses and Form 4684: Federal Disaster Relief, Section 1033 Involuntary Conversio...
Deducting California Wildfire Losses, COVID-19 Disaster Relief, Ponzi Schem...
June 29, 2021 CPE, EA Download
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This course will cover deducting casualty losses inside and outside of federally declared disaster areas. Our income tax veteran will describe common casualty loss scenarios, including California wildfire losses, eligibility for COVID-19 disaster loss relief, and Section 1033 involuntary conversions... Read More

IRA Beneficiary Strategies: Trusts and Charities, SECURE Act Changes, Avoiding Common Erro...
June 21, 2021 CPE, EA Download
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This course will explain how beneficiary designations impact income and transfer taxes. Our panel of IRA experts will cover the caveats and considerations of beneficiary designations, including how to advise clients in specific scenarios to minimize overall taxation properly. Read More

QBI Forms 8995 and 8995A: Interpreting Evolving Guidance on SSTBs and the 20 Percent Deduc...
June 17, 2021 CPE, EA Download
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This course will provide needed guidance for tax advisers and professionals to calculate the qualified business income (QBI) deduction and complete Forms 8995 and 8995A for 2020. The panel will discuss the completion of the new forms, including the latest developments with QBI and specified service... Read More

U.S. Partnerships With Foreign Partners: Navigating Withholding, Informational Reporting,...
Determining ECI, FDAP, FIRPTA Income Classifications, Treaty Benefits, Basi...
June 15, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers and compliance professionals with a thorough and practical guide to the issues faced by U.S. partnerships with foreign partners. The panel will discuss the various withholding and reporting requirements with respect to non-U.S. partners. Read More

Tax Considerations of Repatriation: Previously Taxed E&P, Non-PTEP, Return of Capital, Mul...
June 8, 2021 CPE, EA Download
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will cover repatriation issues for multinational taxpayers. Our panel of foreign tax experts will examine distributions of E&P from PTEP, non-PTEP, and the return of basis and explain the tax considerations and benefits available for each distribution type. Read More

Family Office Investment in U.S. Real Estate: Focus on Inbound Investment by Non-U.S. Inve...
Blocker Corporations, REITs, BEAT, FIRPTA Withholding Rules and Exemptions
June 7, 2021 CPE, EA Download
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This course will provide tax advisers with a practical guide to foreign investors' opportunities and challenges in U.S. real estate. The panel will discuss the impact of entity selection, FIRPTA withholding requirements, and blocker corporations. The webinar will also focus on the planning opportuni... Read More

U.S.-European Union Dual Taxation Issues: Residency Determinations, Treaty Benefits, Digit...
June 3, 2021 CPE, EA Download
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This course will cover income tax treaties with several European countries in detail. It will examine the specifics and nuances of U.S. income tax treaties with France, Germany, Portugal, Spain, and other European countries to minimize taxes and secure benefits offered for taxpayers with dual filing... Read More

High-Income Non-Filers: Handling IRS Examinations, Voluntary Disclosure Program, Criminal...
June 2, 2021 CPE, EA Download
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This course will discuss the IRS' recent campaign to bring high-income non-filers into compliance. Our panel of income tax experts will cover bringing these taxpayers into compliance, minimizing penalties and consequences of noncompliance, and handling the complexities of these IRS examinations. Read More

Form 8275 Disclosure Statements and Form 8886 Reportable Transactions: Divulging Transacti...
May 27, 2021 CPE, EA Download
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This course will explain when tax practitioners must or should file disclosure statements with a tax return. Our filing experts will provide examples of reportable transactions requiring disclosure and tax positions warranting disclosure statements for positions taken that could be considered contra... Read More

Discretionary Trust Distributions: Minimizing Income Tax, Analyzing the Trust Document, Me...
April 28, 2021 CPE, EA Download
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This course will assist trust advisers in determining when discretionary distributions can and should be made. Our panel of trust and estate veterans will discuss analyzing the trust document, determining income tax consequences, and the trustee's considerations before making discretionary distribut... Read More

Strategic Planning for Schedule C: Paycheck Protection Forgiveness, QBI, SE Health Insuran...
April 26, 2021 CPE, EA Download
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This course will explore the tax issues of self-employed taxpayers. Our panel of small business experts will explain topics relative to self-employed taxpayers, including qualifying for PPP loan forgiveness, deducting office in the home, maximizing retirement plan contributions, and deducting self-e... Read More

Built-in-Gains Provisions in C-to-S Corp Conversions: Avoiding Double Taxation Through BIG...
Pre-Conversion Valuations and Calculations, Identifying Losses to Offset BI...
March 2, 2021 CPE, EA Download
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This course 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 the identification and valuation of assets subject to BIG tax... Read More

Recent Developments: Sourcing Rules for Personal Property and Dispositions of Partnership...
March 2, 2021 CPE, EA Download
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This course will clarify the recently released final regulations for the sale of personal property and inventory and explain the application of Section 864(c)(8), added by the 2017 Tax Act, to the sale of partnership interests. Sourcing determinations made under these guidelines are far-reaching and... Read More

Basis Issues for Trusts and Estates: Form 8971, Removing Assets From Trusts, Upstream Gift...
February 24, 2021 CPE, EA Download
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This course will discuss common basis issues encountered by trust and estate advisers, including planning for volatile markets and the flux of estate taxation rules. Our veteran estate advisers will explain how to structure adaptable trusts, remove appreciated assets from trusts, determine and subst... Read More

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

Section 475(f) Mark-to-Market Elections: Meeting Trader Tax Status, Calculating Gains and...
February 11, 2021 CPE, EA Download
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This course will explain the benefits and caveats of making a Section 475(f) mark-to-market (MTM) election for practitioners working with traders. Our investment expert will discuss trader tax status (TTS), making and revoking the election, and why now might be the right time for these elections. Read More

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

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

Tolling Tax Statutes of Limitations: Collections, Refund Claims, IRS Audits, and the Right...
January 28, 2021 CPE, EA Download
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This course will explain the critical tax statutes of limitations relative to filing income tax returns, filing refund claims, and IRS debt collections. There are many times practitioners welcome the tolling of a statute. Our experts will explain what does and does not extend these statutes and basi... Read More

Avoiding Hobby Loss Classification: Meeting the Nine Factor Test, the 183(d) Safe Harbor,...
January 21, 2021 CPE, EA Download
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This course will discuss positioning businesses to satisfy the nine-factor criteria under Reg Sec 1.183-2(b) to avoid classification as a hobby. Our panel will discuss how the courts have historically interpreted and weighed these factors so tax professionals can identify potential hobby loss exposu... Read More

Nonresident Rental Income: Net Elections, Form 1040NR, Form 5472, Passive Losses, and Curr...
January 19, 2021 CPE, EA Download
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This course will cover the tax rules for nonresidents aliens (NRAs) owning rental property in the U.S. Our foreign tax expert will explain making the net election, Form 1040NR and other U.S. foreign reporting requirements, the current IRS initiative targeting these properties, and the limited relief... Read More

COVID Hardship Distribution Relief: Three-Year Delayed Taxation, Repayments, Plan Loans, a...
January 14, 2021 CPE, EA Download
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This course will explain the latest guidance on Section 2022 COVID relief for qualified retirement plans, including individual retirement accounts (IRAs), for tax professionals working with businesses and individuals participating in these plans. Our retirement expert will cover delaying taxation of... Read More

Identifying and Repairing Form 709 Gift Tax and GST Return Reporting Errors
Filing Corrective Returns, Reporting Prior Years' Unreported Gifts, Fixing...
January 13, 2021 CPE, EA Download
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This course 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 common and complex gift tax mistakes, including incorrect reporting of gift splitting and incorrect GS... Read More

Liquidation of Financially Distressed S Corporations: Mastering Tax Implications of Liquid...
Case Studies on Planning, Calculations, and Property Dispositions
January 6, 2021 CPE, EA Download
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This course will delve into case studies on the planning, tax calculations, property dispositions, and dissolution filings required to liquidate an S corporation, particularly those in financial distress. The panel will provide a briefing on the general rules stated in IRC Section 1371 tying liquida... Read More

New Proposed Regs for Small Business Accounting Methods: Gross Receipts Test, Inventory, L...
December 8, 2020 CPE, EA Download
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This course will cover the proposed regulations issued in July 2020, addressing the simplified tax accounting rules for taxpayers having gross revenues under $26 million (indexed annually for inflation). The panel will discuss adopting the simplified methods related to the use of the cash method, th... Read More

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

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

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

Pass-Through Entities and COD Income: Sheltering Solvent Entity Owners From Insolvent Enti...
Section 108 Relief, Qualified Real Property Indebtedness, Reducing Tax Attr...
November 11, 2020 CPE, EA Download
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This course will provide tax advisers 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 entities... Read More

Family Partnerships and LLCs: Valuation Discounts, IRS Challenges, and IRC Section 2036
November 4, 2020 CPE, EA Download
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This course will provide tax advisers who work with high net worth individuals a comprehensive look at family limited partnerships and family limited liability companies. The speakers will discuss the current landscape involving valuation discounts for estate and gift tax purposes and detail the spe... Read More

Calculating S Corp Accumulated Adjustment Accounts: Mastering the Section 1368 Ordering Ru...
Minimizing Tax on Distributions, Navigating the Interplay Between Sharehold...
October 27, 2020 CPE, EA Download
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This course 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 wil... Read More

Form 1041 Schedule D: Reporting Capital Gains for Trusts and Estates
Beneficiary Allocations, Loss Limitations, DNI, Tax Computation Using Maxim...
October 20, 2020 CPE, EA Download
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This course 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, explain the distributable net income (DNI) rules of IRC 643(a... Read More

Compensation and Fringe Benefits Paid by Pass-Through Entities: Reporting and Tax Issues
Health Insurance Premiums, Retirement Contributions, Auto Allowances, and O...
October 7, 2020 CPE, EA Download
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This course will explain reporting and tax obligations for fringe and other benefits paid to shareholders, partners, and employees of pass-through entities (PTEs). The panel will clarify when and where to report these benefits, which benefits are deductible by the PTE, and how to calculate and tax t... Read More

Estate Planning for Closely Held Businesses: Transfers to Trusts, Private Placement Life I...
September 17, 2020 CPE, EA Download
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This course will discuss the strategies for and advantages of transferring closely held business interests during the current economic climate for advisers and tax practitioners working with these entities and owners. Read More

State Taxation of Estates: Mitigating and Avoiding State Estate and Inheritance Taxes
September 2, 2020 CPE Download
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This course will detail the caveats and considerations of state estate and inheritance taxes payable in many states. Our panel of estate planning experts will outline specific strategies to lower these taxes, including steps to change a taxpayer's domicile. Read More

U.S.-UK Dual Taxation Pitfalls: Reporting Issues and Planning Opportunities for U.S. Taxpa...
Analyzing Tax Treaties to Minimize Tax: Impact of Brexit, Passive Income, a...
August 27, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course 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 UK citizens with U.S. tax reporting obligations. The panel will discuss U.S. tax law a... Read More

International Tax Issues for Athletes and Entertainers: Residency, Tax Treaty Provisions,...
August 20, 2020 CPE, EA Download
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This course will discuss ways to mitigate the tax burden for foreign athletes and entertainers. Our international taxation experts will discuss residency requirements along with structuring opportunities, tax treaty benefits, and withholding considerations for U.S. resident and nonresident performer... Read More

Section 267A New Final Anti-Hybrid Regulations
Hybrid Deduction Accounts, Foreign Hybrid Mismatch Rules, and Notional Inte...
August 13, 2020 CPE, EA Download
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This course will cover the disallowance of deductions for certain hybrid transactions with related parties under Section 267A, including an analysis of the April 2020 finalized and proposed regulations. Read More

Reporting UBTI From Investments in Partnerships and S Corporations
Footnotes and Separate Disclosures, UDFI Exemptions
August 12, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide a comprehensive and practical guide into the rules governing unrelated business income tax 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 pass-throug... Read More

Foreign Trust Challenges for U.S. Tax Professionals
Navigating Tax Traps and Opportunities, Fiduciary Accounting Income, Form 3...
August 6, 2020 CPE, EA Download
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This course 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 advisers and tax counsel should understand. Read More

Partnership Benefits in the CARES Act: Amending for QIP, Applying 163(j) Relief, Calculati...
Implementing Revenue Procedures 2020-22 and 2020-23
August 3, 2020 CPE, EA Download
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This course will discuss maximizing the benefits of the CARES Act and other recent relief for partnerships and their underlying partners. Our panel of experts will review handling the QIP life correction, the increase in the 163(j) limitation, calculating loan forgiveness, and other matters. They wi... Read More

Charitable Giving and the CARES Act: 100% AGI Limitation, Donating Appreciated Property
CLATs and GRATs, Taking Advantage of Low IRS Section 7520 Interest Rates
July 28, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will discuss recent changes to charitable contributions and explain how to maximize tax savings by making charitable gifts. Our panel of tax experts will discuss donating appreciated property, utilizing the 100% AGI limitation, and establishing a charitable lead annuity trust (CLAT), as... Read More

Crummey Trusts: Irrevocable Life Insurance Trusts, Beneficiary Powers, and Notification Re...
July 23, 2020 CPE, EA Download
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This course will explore the benefits of Crummey trusts, Crummey powers, notification requirements, and possibly the best use of these powers--the irrevocable life insurance trust (ILIT). Read More

Section 704, Targeted Allocations and the Distribution Waterfall: Overcoming Challenges Ab...
Understanding the Economic Effect Test and How to Allocate Income or Loss U...
July 16, 2020 CPE, EA Download
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This course will provide tax professionals with a review of the critical 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

Sourcing U.S. and Foreign Income: Dividends, Service Income, Property Sales, Rents, and In...
July 8, 2020 CPE, EA Download
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This course will provide a comprehensive review of how income is sourced to the U.S. and other countries. Our authoritative panel will provide insights to help mitigate multi-country taxation and avoid improper classifications of income. They will explain the benefits available in particular income... Read More

Self-Employed Taxpayers: CARES Act and FFCRA Relief
Calculating PPP Loan Forgiveness, NOL Carrybacks, Family Leave Credits
June 30, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will cover recent relief provided under the CARES Act and Families First Coronavirus Response Act (FFCRA) and its application to taxpayers filing Form Schedule C, Profit or Loss from Business. This program is for tax professionals advising and preparing returns for self-employed taxpayer... Read More

Calculating IRC 199A Qualified Pass-Through Business Income Deduction
Determining QBI, Eligible Entities, Phase-Ins, Carry-Forwards, Wage and Cap...
June 29, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will guide partnership tax advisers and compliance professionals in calculating the Section 199A Deduction of Qualified Business Income of Pass-Through Entities, which is central to the tax overhaul/reform legislation. The panel will detail activities eligible for the deduction, describe... Read More

U.S. Social Security Totalization Agreements
Avoiding Double Taxation, Maximizing Government Retirement Benefits, and Do...
June 18, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers with a comprehensive guide to navigating the complex area of Social Security totalization agreements. The panel will detail how totalization transactions operate and what documentation is necessary to avoid dual social security contributions. The experts will al... Read More

NOL Treatment on Federal Corporate and Individual Tax Returns: Challenges for Preparers
Changes Under the CARES Act, the Proposed 382 Regulations, Calculating the...
June 16, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax preparers with a thorough and practical guide to the reporting challenges and planning opportunities involved in net operating loss (NOL) calculations for individual and corporate federal tax returns after the liberalization of NOL deductions under the CARES Act. Read More

Global Entity Structuring: U.S. Taxpayers Doing Business Abroad
U.S. or Foreign, Corporation or Pass-Through, FTCs, Treaty Provisions and R...
June 11, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will weigh the pros and cons of holding structure choices for foreign investments made by U.S. taxpayers. Our panel will explore the tax impact of entity choice as well as relief available for advisers working with taxpayers with global income. Read More

Correcting Errors and Changing Accounting Methods: Missed Elections, Rescinding Elections,...
Section 9100 Relief, PLRs, Late S-Elections, and Forms 8275 and 8275-R
June 9, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain the many ways to obtain relief for missed, late, or retrospective tax elections after tax reform. Our authoritative panel will cover the types of relief available, applying for relief, and when an adviser should include Form 8275 or 8275-R with a tax return. Read More

IRC Section 67(g) and Form 1041 Trust Deduction Rules: Fiduciary Fees, State and Local Tax...
June 4, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

Foreign Taxpayers and the CARES Act: NOL Carrybacks, PPP Loans, Permanent Establishment, F...
June 2, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will address the benefits available for foreign taxpayers under the CARES Act and the caveats of implementing this relief. Our international tax experts will explain the unique considerations of applying this relief to foreign individual and business taxpayers. Read More

IRS Audits: Responding to IDRs, Independent Office of Appeals, Extending the Statute, and...
May 26, 2020 CPE, EA Download
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers with insights on handling IRS audits from inception to resolution, including responding to IDRs (information document requests), extending the statute, working with newly titled Independent Office of Appeals, and litigating unresolved issues. The panel will revi... Read More

Estate Planning Strategies During and After a Market Correction: The COVID-19 Edition
May 26, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will review certain estate and gift planning strategies that all advisers should be discussing with their clients to take advantage of the current market decline and low interest rates. Read More

Partner Profits Interests: IRS Safe Harbor, Migrating From Employee to Partner, Ensuring C...
May 20, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will discuss the effects of granting, vesting, and selling profits interests in partnerships along with the benefits and burdens of awarding these equity rights. Our panelists will explain the details of these transfers for partnership advisers, members, and professionals employing or co... Read More

Community Property: Estate and Income Tax Issues
Preserving Community Property Status Until Death, Filing Separate Returns,...
May 14, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will explain the benefits and caveats of holding community property for tax practitioners and advisers working with mobile clients. The panel will discuss identifying community property and helping clients retain or acquire community property status, when beneficial, along with the incom... Read More

U.S. Foreign Tax Reporting for Individuals: International Repatriation and Inclusion Provi...
Section 962 Election, GILTI Inclusions, Intangible and Passive Income Treat...
May 14, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

Cybersecurity, the IRS, and Data Security Plans: Meeting FTC Requirements and IRS Guidelin...
May 12, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax preparers and advisers with the knowledge needed to protect sensitive client data and their computer systems and comply with the new IRS data security requirements. Read More

Residency, U.S. Source Income, Deductions, and Filing Status in Dual-Status Returns
Mechanics of Filing Both Resident and Nonresident Returns
May 7, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will review the complexities of filing dual-status returns, including determining residency status, the mechanics of filing as both a resident and nonresident within the same tax year, determining U.S. source taxable income, and identifying available deductions. Advisers working with cli... Read More

State Taxation of Pass-Through Entities: Recent Nexus Developments, SALT CAP Pass-Through...
May 6, 2020 CPE Download
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This course will provide SALT professionals and advisers to flow-through entities with a detailed and practical guide to the critical state tax issues and trends impacting members and shareholders in multistate flow-through entities. The panel will discuss determining the character of pass-through i... Read More

Multistate Allocation of Trust Distributable Net Income: Income Sourcing and Apportionment
DNI Calculations, Allocating Income Between Trust and Multistate Beneficiar...
April 30, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers and professionals with a thorough and practical guide into the calculation challenges of allocating distributable net income (DNI) for complex trusts with income or beneficiaries in multiple states. The panel will focus on tax reporting of trust income from asse... Read More

SECURE Act: Addressing Significant Changes to Retirement Planning
RMDs, Qualified Charitable Distributions, Elimination of Stretch IRAs, Part...
April 28, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will explain the significant changes made by the Setting Every Community Up for Retirement Enhancement Act (SECURE Act) to retirement and tax planning. The panel will discuss the changes made by the SECURE Act, including developing new planning strategies after its passage. Read More

Form 5471 for Interests in Foreign Entities: CFC Reporting Relief, Determining Ownership S...
March 5, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

Trusts and Estates Foreign Asset Reporting: FATCA, FBAR, Forms 3520, 5471, and 8865
March 4, 2020 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass.