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Health Savings Accounts: Qualified Plans, Taxpayers, and Expenses; Reporting Distributions...
November 11, 2021 CPE, EA Live Webinar

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

Tax Considerations of NQDC Plans: Meeting 409(A) Requirements, Remitting FICA, Vested With...
September 23, 2021 CPE, EA Download

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

Maximizing the Office in Home Deduction: Eligibility, Actual vs. Simplified Method, Recapt...
July 15, 2021 CPE, EA Download

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

Casualty Losses and Form 4684: Federal Disaster Relief, Section 1033 Involuntary Conversio...
Deducting California Wildfire Losses, COVID-19 Disaster Relief, Ponzi Scheme Losses
June 29, 2021 CPE, EA Download

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

QBI Forms 8995 and 8995A: Interpreting Evolving Guidance on SSTBs and the 20 Percent Deduc...
June 17, 2021 CPE, EA Download

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

Tax Strategies for Breweries: Leasing vs. Buying Kegs, Choice of Entity, R&D Credit, Excis...
June 14, 2021 CPE, EA CPE On-Demand, Download

This course will address general business decisions, the numerous taxes paid, and the incentives available for brewery owners and advisers. Our brewery experts will focus on steps to take to minimize taxes and maximize profits for these businesses. Read More

Preparing Forms 5500, 5500-SF, and 5500-EZ: Annual Return/Report of Employee Benefit Plan
June 10, 2021 CPE, EA Download

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

Strategic Planning for Schedule C: Paycheck Protection Forgiveness, QBI, SE Health Insuran...
April 26, 2021 CPE, EA Download

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

Reporting Partnership K-1s on Form 1040: Tax Basis Capital, Built-In Gains, and Step-Ups
February 4, 2021 CPE, EA CPE On-Demand, Download

This course will review the recent changes made to Schedule K-1 (Form 1065) and guide practitioners in reporting the individual line items on individual income tax returns. Read More

Avoiding Hobby Loss Classification: Meeting the Nine Factor Test, the 183(d) Safe Harbor,...
January 21, 2021 CPE, EA Download

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

New Proposed Regs for Small Business Accounting Methods: Gross Receipts Test, Inventory, L...
December 8, 2020 CPE, EA Download

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