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

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

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

This webinar will provide strategies and advice to maximize deductions of unique charitable contributions made by philanthropic taxpayers. Our panel of individual income tax professionals will review the rules for donor-advised funds and qualified charitable distributions (QCDs) as vehicles for maki... Read More

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

This 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

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

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

This course will discuss Social Security strategies and considerations for individuals approaching retirement age and the basics on how Medicare works. Our panel of experts, Faye Sykes NSSA with Social Security Benefit Planners, and Anna Kindley, NSSA, SPHR, SHRM-SCP with Scarlet Oak Financial Servi... Read More

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

This course will discuss Roth IRAs and Roth conversions for tax advisers working with clients eligible to make IRA contributions, conversions, and withdrawals. We will discuss determining taxpayers who benefit most from conversions, calculating the tax on a Roth conversion, and--most importantly--ho... Read More

This course 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 as... Read More

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

This course will delve into the differences between retirement plans, who is eligible to establish each plan, how plans can be combined to maximize savings, the SECURE Act, and the recent CARES Act changes impacting retirement plan withdrawals. Our panel of retirement experts will provide a thorough... Read More

This course will discuss 2020 planning opportunities in light of recent CARES Act relief for net operating losses (NOLs), including carryback claims, amending returns, and handling new IRS submission procedures. Our authoritative panel will cover how to file for relief to best benefit from tax-savin... Read More

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

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 at reduced prices and to share in the success and appreciation of the compan... Read More

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

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

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

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

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

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

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

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

This course will explain the many types of notices issued by the IRS, including how to appropriately respond to each, how to properly request abatement of penalties charged, and current IRS responses to abatement requests. Read More

This course will provide an overview of Section 1031, like-kind exchanges, 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, understandin... Read More

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

This course will cover the differences between real estate dealers, investors, and professionals, the tax consequences of each classification, and new classification considerations after recent tax reform. The panel will cover the current IRS challenges, the 199A deduction, and investing in opportun... Read More

This course will cover the more challenging areas of capital gains tax for new staff and experienced staff. Our panel will review depreciation recapture, the categories of capital gains, the investment interest election, and other troublesome areas of capital gains taxation with a focus on reducing... Read More

This course will discuss recently released IRS Revenue Ruling 2019-24 and the updated FAQs regarding taxation of cryptocurrency. With only Revenue Ruling 2014-21 for guidance, practitioners and holders of virtual currency welcomed the release of updated guidance on the taxation of cryptocurrency. Ou... Read More

This course will provide tax advisers with a practical guide to understanding the tax incentives made available to investors under Internal Revenue Code Section 1400Z-2. The panel will discuss the mechanics of Code Section 1400Z-2 and the proposed regulations issued in October 2018 and April 2019. W... Read More

This course will enable new and seasoned tax professionals to perform tax research more efficiently. Our panel of experts will identify reliable and accessible internet tools and sites available to facilitate the preparation of returns and tax research. They will also explain the fundamentals of res... Read More

This course will explain planning strategies to preserve a senior's accumulated wealth and steps that can be taken to address the challenges of aging. The panel will discuss preparing for long-term care and medical costs and the necessary documents that the elderly should have in place, including he... Read More

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

This course will explain financial planning for college, including 529 plans, other savings plans, financial aid strategies, and education credits. The government provides benefits to lessen the burden of college expenses. Knowing how to take advantage of these benefits is imperative for practitione... Read More

This course will contrast and compare charitable gifting arrangements that enable high net worth individuals to donate substantial assets to charity and receive a tax deduction. It will address strategies, including donor advised funds (DAFs), private foundations, charitable gifting annuities, CLTS... Read More

This course will explore planning opportunities for divorcees after tax reform. Most practitioners are aware of the dramatic changes to alimony. This significant change will impact other areas of divorce planning. Our panel of experts will discuss dividing property, separating retirement accounts, a... Read More

This course will outline tax planning opportunities for taxpayers in the highest tax bracket. Tax reform brought new planning opportunities for high-income earners along with the new, slightly lower, 37% tax bracket. These strategies along with existing techniques can be implemented to lessen the ta... Read More

This course will offer insights to tax practitioners advising taxpayers who cannot pay or are behind on their tax obligations to the IRS. Our panel of experts will explain penalty abatement and mitigation procedures, the applicable statutes of limitation, collection alternatives and the new offers i... Read More

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 at reduced prices and to share in the success and appreciation of the compan... Read More

This course will address the best steps tax practitioners and taxpayers can take to remedy the most frequent IRA contribution and withdrawal errors. IRA rules provide countless opportunities for missteps and taxpayers regularly stumble on these. Our panel will detail how to resolve the most common o... Read More

This course will address several ways to transfer wealth to children, and how children's earned and unearned income is taxed. Transferring wealth to children is often referred to as income-shifting. The panel will discuss various vehicles to transfer assets to the next generation, including custodia... Read More

This course will update tax practitioners and taxpayers on the latest developments for reportable transactions. Reportable transactions include five types of transactions, most notably, listed transactions and transactions of interest (TOI). Accurately reporting these, and clients participating in t... Read More

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

This course will provide tax advisers and professionals with tools and practical knowledge to reconcile complex Schedule K-1s for master limited partnerships (MLPs), using sample K-1 information from partnership footnotes and disclosures as a roadmap. The panel will offer guidance on how to translat... Read More

This course will provide tax advisers with a practical guide to calculating and reporting alternative minimum tax (AMT) for individuals, and planning strategies to minimize the impact of the AMT. The panel will discuss the changes to the AMT regime included in tax reform and detail specific steps to... Read More

This course will offer an in-depth evaluation of the "winners and losers" of the tax reform law, one year after its passage. The panel will offer planning tools to take advantage of the more advantageous terms in the bill and mitigate potential tax issues caused by some of the problematic provisions... Read More

This course will guide tax advisers to individuals and closely held businesses on how to mitigate the impact of the tax reform law limitation on the deductibility of state and local taxes on a taxpayer's federal income tax return. The panel will outline various states' actions to try to work around... Read More

This course will provide tax advisers and compliance professionals 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 the impact of the 2018 tax r... Read More

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

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

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

This course will provide tax advisers and professionals with an advanced guide to navigating the IRS appeals processes. The panel will go beyond the basics to offer an in-depth guide to leveraging the appeals process to challenge not only assessments, but also collections proceedings. The webinar wi... Read More

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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