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 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 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 provide advisers to businesses with strategies to increase the generous 20% QBI 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 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 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 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 discuss strategies for real estate professionals, agents, and investors after tax reform. The release of final Section 199A regulations provided guidelines for the 20% QBI deduction and Notice 2019-38 provided a safe harbor that qualifies rental real estate to be treated as a trade... 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 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 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 discuss Social Security strategies and considerations for individuals approaching retirement age and basics on how Medicare works. Our panel of experts, Faye Sykes with Social Security Benefit Planners, with Jim Blair and Marc Kiner, owners of the National Social Security Advisor ce... 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

The course will provide tax advisers with a thorough and practical guide to navigating the passive activity loss (PAL) limitation rules, calculating PAL amounts and carryforwards, and the effect of tax reform on loss utilization. The panel will discuss the separate calculations required and describe... 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 present tax advisers with 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 tax reform on these properties can make them worthy investments. Our panel o... Read More

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 elections and procedures that may have significant income tax consequences for the worker and, in some cases, the sponsoring em... Read More

This course will discuss strategies for real estate professionals, agents and investors after tax reform. The release of final Section 199A regulations provided guidelines for the 20% QBI deduction and Notice 2019-07 provided a welcomed 250-hour safe harbor that qualifies rental real estate to be tr... 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 a comprehensive guide to reporting foreign currency transactions. The panel will outline the ground rules under IRC Section 988 and discuss scenarios where the taxpayer may elect out of ordinary income treatment. The presenters will also give practical tools to navigating th... Read More

This course will provide tax advisers and compliance professionals with a thorough and practical guide to the new IRS proposed regulations on the increased bonus depreciation for new and used property. The panel will outline the bonus depreciation provisions and phaseouts, detail depreciation calcul... 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 comprehensive guide to tax reporting requirements and planning opportunities for clients who take distributions from, or have ownership of, Canadian Registered Retirement Savings Plan (RRSP) accounts and similar accounts in other countries. The panel will... Read More

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

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

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