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

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

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 give nonprofit advisers and tax professionals a practical guide to the rules governing joint ventures between tax-exempt organizations and for-profit entities. The panel will discuss the control requirements for determining the tax treatment of joint venture proceeds, detail the UBT... Read More

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

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

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 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

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

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

This course will provide tax professionals and advisers guidance on the key sales tax issues facing marketplace facilitators stemming from the sale of goods and services of third parties. The panel will discuss recent developments in state sales tax laws, the varying state definitions of a marketpla... Read More

This course will explain the nuances of branch profits tax, including what entities are subject to this additional tax, how U.S. effectively connected income, dividend equivalent amounts, and the change in U.S. net equity is determined, and the effect of U.S. income tax treaties on the branch profit... Read More

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

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 course will provide SALT professionals and pass-through owners who have multistate filing obligations with an in-depth review of preparing composite returns. Filing composite returns is a significant and necessary piece of SALT. However, the burden of withholding and remitting nonresident taxes... Read More

This course will review the research and development (R&D) credits offered by states. Our panel of state and local tax specialists will explain the credit requirements in specific states, review the federal guidelines for the R&D credit, and explain the process of applying for missed credits in prio... Read More

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

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 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

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 course will provide nonprofit tax professionals and advisers with a practical guide to various states' rules governing unrelated business income tax, which U.S.-based tax-exempt organizations must pay on unrelated business taxable income (UBTI). The webinar will focus on the standards and guide... Read More

This course will provide business advisers with a practical guide to the cash transaction reporting requirements of the Bank Secrecy Act (BSA). The panelists will detail the reporting requirements for individual and series transactions in excess of $10,000 on Form 8300. They will discuss new concern... Read More

This course will discuss performing due diligence for state and local tax obligations for business purchases and sales. Our panel of income tax veterans will explain determining filing obligations in specific states, identifying unusual or unexpected state taxes, and how to protect both parties from... 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 prepare accounting firm professionals for its required AICPA peer review. Our experienced peer reviewer will outline best practices for undergoing reviews and discuss recent developments including the AICPA's latest issued standards. Read More

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

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 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

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

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

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

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

This webinar will explain what products and services qualify for multiple points of use (MPU) reporting in specific states. Our panel of state and local tax experts will discuss appropriate and beneficial sourcing methods, applying for exemptions of MPU purchases, and the process of receiving refund... 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 webinar will highlight how children with negligible ties to the U.S. become subject to U.S. reporting requirements. Our panel of astute international tax experts will provide examples and explain income tax and foreign reporting obligations and how to remedy past noncompliance for tax professio... 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

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

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

This course will provide a practical explanation of completing Form 1120-F, U.S. Income Tax Return of a Foreign Corporation. Our experts will explain how to properly prepare this onerous form, including who is required to file, filing protective returns, and issues for consideration with respect to... Read More

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

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 provide tax professionals with an instructive review of the top recent state corporate income tax cases. Our panel will discuss SALT cases spanning substantive areas, including nexus, apportionment, non-business income, the tax base, sales factor sourcing, and unitary combined repor... Read More

This course will provide nonprofit organization professionals and counsel with a practical guide to the planning and reporting implications when a donor contemplates gifting an interest in a partnership or an LLC to an exempt organization. The panel will outline gifting impacts to donors, detail the... Read More

This course will highlight options to eliminate or lessen state sales taxes on high-dollar purchases. Sales and use taxes on expensive items can significantly increase the purchase price. Our sales and use tax experts will discuss strategies to abate these taxes for purchases of planes, yachts, vehi... Read More

This course will provide tax advisers and professionals with a detailed and practical guide to critical state tax issues and trends impacting partners owning shares of multistate partnerships. The panel will discuss critical questions such as whether the character of pass-through income is determine... 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 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

This course will prepare accounting and tax advisers for private foundations to handle all aspects of Form 990-PF compliance with a thorough review of the material requirements and instructions. The panel will discuss potential risk areas for tax professionals in preparing the return and advising cl... Read More

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

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 advisors to pass-through entities r... Read More

This course will assist tax professionals in determining whether flow-through income should be subject to self-employment tax. Our panel of pass-through entity veterans will explain how reasonable compensation, payments to partners, and management authority status affect self-employment tax on distr... Read More

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

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

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 provide tax professionals and advisers to exempt organizations with a practical guide to the planning opportunities, tax risks, and reporting obligations of exempt organizations investing in real estate assets. The panel will outline when rental and sale income is exempt and when no... Read More

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

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 take an in-depth look at how states tax restaurant sales. Our sales tax experts will detail the critical differences in how types of sales are taxed among states and state-specific exemptions. The panel will offer advice for accumulating, calculating, and remitting sales tax paid b... 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 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

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

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

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 provide an analysis of the final regulations issued in December 2021 and discuss the preparation of Form 1118 for tax practitioners and advisers grappling with these calculations. Read More

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

This course will provide hands-on examples of reporting S corporation basis calculations on new 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 vetera... Read More

This webinar will explain recording the receipt, disposition, and financial reporting aspects of digital assets, including cryptocurrency, for accountants and auditors. Our panel of accounting and audit experts will provide recommendations for accounting for these assets that are quickly becoming co... Read More

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

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

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

This course will guide tax professionals through key tax challenges for manufacturers and distributors. The panel will discuss opportunities for federal and state tax incentives, sales and use tax implications and exemptions, capital expenses, NOLs, and other essential tax items. 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 prepare tax executives and managers to handle the most complex and challenging apportionment issues with broad application to companies operating in various industries and a large number of states. The panel will go beyond the basics of apportionment for corporate tax professionals... Read More

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

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

This course will discuss new 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 new reporting obligat... Read More

This webinar will address the latest state sales tax strategies, thresholds, and compliance obligations in response to the U.S. Supreme Court condoning a state's right to collect tax on remote sellers in South Dakota v. Wayfair Inc. Read More

This course will provide tax advisers and compliance professionals with a more 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... Read More

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

This webinar will explain the changes made to audits by SASs 134-140 issued by the AICPA Auditing Standards Board. Our accounting and auditing experts will walk practitioners through the latest guidance and offer advice on complying with these current standards. 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 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

This webinar will prepare pass-through advisors 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

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

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 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 advisors to pass-through entities r... Read More

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

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

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

This course will offer tax professionals insight and guidance on state tax implications for transactions and activities of multinational businesses. The panel will discuss the impact of deemed tax residency, business apportionment, certain selective add-backs to income, tax implications arising from... Read More

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

This course will discuss states' pass-through entity (PTE) taxation regimes and when and how to elect PTE taxation in applicable states, as well as analyze the ultimate taxation of owners to mitigate taxes paid. Read More

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

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 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

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

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

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

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

This course will provide employee benefits professionals and tax advisers with a practical and comprehensive guide to completing Form 5500, specifically focusing on Schedule H, Financial Information. Our panel will offer specific guidance on completing the Schedule H including proper classification... Read More

This course will provide a guide to various compliance requirements and planning opportunities related to the Texas Franchise Tax. The program will discuss options for calculating and reporting the most challenging aspects of the tax, including new sourcing regulations, identifying Texas cost of goo... 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 provide guidance to tax professionals and advisers on key issues regarding the sales taxation of products and services. The panel will provide a detailed analysis of transactions and products containing both taxable and nontaxable components, classifying products and services for sa... Read More

This course will identify specific tax issues surrounding the sale of a foreign entity. Our panel of foreign tax veterans will explain steps that taxpayers can take to lessen the taxes paid when selling stock or assets held overseas, including critical elections. The panel will also review required,... Read More

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

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

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 webinar will detail the most frequent and recent additions and subtractions imposed by states when calculating taxable business income. Our panel of state and local tax experts will give examples of these required adjustments in specific states so that SALT advisers are aware of these when calc... Read More

This course will update 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 with the new reporting requirement in... Read More

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

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

This course will highlight opportunities for companies to increase their bottom line by taking advantage of state tax credits and incentives that are often overlooked. Specific credits and eligibility requirements for these credits in California, New York, and other states will be discussed. Read More

This course will provide tax advisers to exempt organizations with a review of the material terms of accounting standards, tax rules, and guidance for gift-in-kind (GIK) donations to nonprofits. The panel will explore challenges that arise in recording GIKs both conceptually and practically, includi... Read More

This course will discuss the benefits of utilizing a Streamlined Sales Tax Certified Service Provider (CSP) in achieving and maintaining sales tax compliance in the 24 member states. Our panel of sales tax experts will explain the ins and outs of the program, which companies are eligible, which bene... Read More

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

This course will provide tax advisers with thorough and practical guidance on the advantages and pitfalls of utilizing the check-the-box election for foreign subsidiaries. The panel will discuss the various tax effects of specific elections, outline the tax timing and treatment, and explain repatria... 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 counsel and tax professionals effective strategies and best practices for avoiding and handling state sales and use tax audits. The panel will offer their guidance current internal audits to identify items of concern and tactics to keep potential state audits on track and co... Read More

This course will provide tax advisers with a practical guide to the tax reform bill's 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 t... Read More

This course will provide tax professionals and advisers guidance on differing state rules on withholding tax obligations for employers and personal income tax allocation for employees operating or working in multiple jurisdictions post- Wayfair. The panel will discuss nexus triggers, key challenges... Read More

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

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

This course will provide guidance to corporate tax professionals, counsel and advisors for navigating the various and evolving standards of state taxability of digital products and services, including emerging issues regarding taxes on blockchain technologies, to determine what component of a compan... Read More

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

This course will compare and contrast significant reporting differences in financial statements issued using generally accepted accounting principles (GAAP) versus International Financial Reporting Standards (IFRS) for accountants preparing financial statements under either or both standards. Read More

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

This course will examine the complexities of sales and use tax reporting requirements and offer automated solutions for dealing with the numerous and diverse sales tax requirements. Our panel of SALT experts will provide suggestions for selecting software for companies that want to streamline sales... Read More

This webinar will discuss how a spousal lifetime access trust 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 spousal lifetime access trust (SLAT) and satisfying the annual reporting... Read More

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

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 webinar will discuss property tax assessments, exemptions, and incentives for SALT professionals working with taxpayers in multiple states. Our panel of state tax experts will discuss the types of property subject to tax, PILOT agreements offered in many states, California's Proposition 13, and... Read More

This course will provide employee benefits accounting and tax professionals with a thorough and practical guide to preparing responses for a Department of Labor (DOL) investigative audit of a company's health and welfare plan. The panel will discuss required documentation and procedures for submitta... 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 course will compare and contrast the elections to treat stock purchases as asset purchases for federal income tax purposes under Sections 336(e), 338(h)(10), and 338(g). Our panel of merger and acquisition experts will explain the tax considerations of making each election, eligibility, and the... Read More

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

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

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 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

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

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

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

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

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 Canada, as well as Canadian citizens with U.S. tax reporting obligations. The panel will discuss U.S. tax law and tre... Read More

This course will provide tax advisers to exempt organizations with a thorough and practical guide to completing Form 990 Schedule L, Transactions With Interested Persons, focusing on Parts II through V. The panel will explain the "reasonable effort" requirement to identify interested and disqualifie... Read More

This webinar will explain states' tactics for raising revenues by asserting nexus claims against multistate businesses. Our panel of SALT experts will discuss how specific states (including New York, California, and Texas) target interstate businesses and assess state income tax liability and how ta... 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 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

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

This course will provide employee benefits administrators, auditors, and plan sponsors with best practices to prevent serious and costly errors in preparing for 401(k) audits. The panel will explain the pitfalls that practitioners often encounter in these audits and outline changes to these audits a... 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 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

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 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

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

This webinar will address the recent guidelines issued by the Multistate Tax Commission (MTC) concerning the application of PL 86-272 in today's virtual business environment. Our panel will analyze the new standards and review other current MTC recommendations. Read More

This webinar will provide corporate tax professionals and advisers with a detailed exploration of the critical sales and use, real estate transfer, and other transaction taxes arising from a merger and acquisition event. The panel will explore specific challenges that arise with transaction taxes du... Read More

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

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

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

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

This course will help auditors identify issues that frequently arise in peer review audits of employee benefit plans and offer best practices to address potential problems and work with reviewers. Read More

This course will provide corporate tax advisers with a practical guide to the tax planning opportunities and challenges of the Section 250 FDII deduction. The panel will discuss how the final regulations impact the treatment of certain transactions to calculate deduction-eligible income and offer su... 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 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

This webinar will discuss the U.S. tax consequences of outbound asset transfers to foreign corporations. Our panel of international tax experts will explain the interplay of Section 367 with the nonrecognition rules, reporting responsibilities, and gain recognition agreements (GRAs) with the IRS for... Read More

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

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

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

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

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

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 address how to manage the increasingly popular gross receipts taxes (GRTs) charged by states. The panel will cover Oregon's recently enacted corporate activity tax (CAT), Texas' franchise tax amendments, Ohio's CAT, along with other states as well as a few local gross receipts taxin... Read More

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

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

This course will give a detailed overview of the accounting and operational requirements of an IRC 501(c)(7) social club organization. The panel will offer concrete illustrations of nonmember and nontraditional income, review the safe harbors for unrelated income, and guide tax advisors on respondin... Read More

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

This course will provide tax professionals with effective approaches to review use tax accrual policies and procedures to improve compliance and minimize the risk of an audit assessment. The panel will discuss strategies for multijurisdictional companies, the impact of the digital economy, reporting... Read More

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

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 provide tax advisers and compliance professionals with a more 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... Read More

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

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 tax professionals a detailed briefing on the latest state developments and tax trends affecting retailers. The panel will discuss the transformation of state nexus rules, market facilitator laws, reporting, and exemptions. The panel will also offer compliance approaches and... Read More

This course will analyze the Financial Accounting Standards Board's (FASB) new lease methods and rules in ASC 842. Our panel of accounting and auditing experts will assist accountants and auditors in defining what constitutes a lease, classifying leases, and determining proper financial statement re... Read More

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

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

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

This course will provide SALT tax advisers with a thorough and practical guide to distinguishing between business and nonbusiness income for purposes of determining multistate allocation vs. apportionment. The panel will discuss distinctions between business income which must be apportioned and allo... Read More

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

This course will address U.S. nonresident taxation by visa type. Our authoritative panel of immigration and taxation experts 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... Read More

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 debt allocations of recourse and nonrecourse debt, and... Read More

This course will provide nonprofit advisers with a comprehensive guide to reporting the public support tests of IRC Section 509(a) on Schedule A of the Form 990 Exempt Organization Information Return. 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 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 pr... Read More

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

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 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

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

This course will provide sales and use tax advisers and compliance professionals with a thorough and practical guide to overcoming state digital tax laws, collections, and reporting challenges. The panel will discuss recent state tax rules on digital goods and services, advertising and the influence... 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 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

This course will provide business tax advisers with thorough and up-to-date guidance on various states' responses to Wayfair. The panel will discuss the far-reaching impact Wayfair has on sales tax and income tax and other state business taxes. 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 provide accounting and tax professionals advising tax-exempt organizations with the tools and understanding to properly report fundraising and gaming activities on Schedule G of Form 990 or Form 990-EZ. The panel will perform a deep dive of the accounting calculations and tax report... Read More

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

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

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

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

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 provide tax advisers with a detailed and practical guide to navigating the planning and reporting 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 rea... Read More

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

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

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 address the new European Value Added Tax (VAT) rules effective July 1, 2021, and the registration and compliance obligations for U.S. companies conducting business in the European Union (EU). Our panel will explain how U.S. businesses selling goods, digital products, events, and oth... Read More

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

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

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

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 his or her partnership interest. The panel will discuss identifying, calculating, and reporting ordinary income from hot assets in the sale of a part... Read More

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

This course will provide tax professionals with a deep dive into current developments and trends in state sales and use tax post- Wayfair and recent state tax law changes on Software as a Service (SaaS). The panel will discuss the impact on multistate companies dealing with remote digital software p... Read More

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 diffic... Read More

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

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

This course will review the latest developments in combined reporting for state corporate income tax purposes for tax professionals and advisers. The panel will offer approaches to streamline compliance and address the challenges of sometimes contradictory and competing regulations requiring mandato... 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 provide tax professionals and advisers with a practical guide into various states' rules governing nonresident trusts' income tax treatment with multistate income or beneficiary connections. The panel will address state taxation of trusts in light of the Supreme Court's grant of cer... Read More

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

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

This course will explore the tax difficulties faced by multinational companies with foreign subsidiaries. The panelist of veteran foreign tax professionals will discuss the compliance challenges these businesses face, including recent transfer pricing cases, Section 894(c) payments made by hybrid en... Read More

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

This course will identify the guidance within 2 CFR Part 200 and provide strategies and best practices to achieve the organization's costing goals. The panel will provide practical, hands-on context to help you increase your direct and indirect cost recovery and manage your indirect costs rate. The... Read More

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

This course will provide guidance to tax professionals with an in-depth analysis of the sales tax treatment of direct mail promotions, outsourced customer billings, and electronic communications after new state tax law changes. The panel will discuss the unexpected sales and use tax consequences fac... Read More

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

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

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 SALT practitioners with the steps to analyze prior state income, sales and use, and franchise tax returns for potential refunds. Our panel of state and local tax experts will discuss identifying opportunities for tax savings generated by recent tax acts, reviewing sales sour... Read More

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

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

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

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

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

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 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). Our veteran foreign practitioners will discuss the concepts behind the nu... Read More

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

This course will give nonprofit tax professionals and advisers a good look at the rules governing unrelated business income tax. The webinar will focus on guidelines for determining whether income is unrelated business taxable income (UBTI), how separate business lines are determined under the regul... Read More

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

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 guide tax professionals on evolving state tax nexus and apportionment issues for multistate companies with remote workforce, including new complexities caused by guidance issued as a response to COVID-19 pandemic. The panel will provide insight into multiple compliance issues such a... Read More

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

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

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

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 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

This course will discuss the rise in state challenges of transfer pricing arrangements. Our panel of SALT veterans will cover choosing, documenting, and defending intercompany pricing agreements for multistate businesses. 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 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

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 highlight many areas where U.S. businesses make costly Canadian sales tax mistakes when selling goods and/or services into Canada. The panel will provide useful information to help corporate tax advisers avoid the most common costly mistakes. Read More

This course will discuss the changes made to agreed upon procedure (AUP) engagements by Statement on Standards for Attestation Engagements (SSAE) No. 19. The panel of auditing experts will discuss the flexibility afforded practitioners under the new guidelines, new reporting requirements, and best p... Read More

This course will provide corporate tax professionals and advisers guidance on state sales tax requirements and compliance issues for nonprofits. The panel will discuss state application and enforcement of sales taxes on products sold by nonprofits, securing sales tax exemptions, and handling audits,... Read More

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

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 provide corporate tax professionals and advisers to multinational corporations (MNCs) and other multinational businesses with a detailed, practical, and thorough guide to mitigating the risk of high tax levels on effectively connected income (ECI). The panel will provide practical g... Read More

This course will guide tax professionals with an in-depth analysis of the sales and use tax issues in acquiring certain businesses. The panel will discuss the unexpected sales and use tax consequences, nexus implications, issues stemming from the drop-down of assets followed by a stock sale, success... Read More

This course will provide tax executives and managers with a practical guide to handling challenging state income tax apportionment involving sales of services and intangible personal property. The panel will detail various states' methods of apportioning revenues from services and intangibles, discu... Read More

This course will provide employee benefit plan auditors with best practices and the proper procedures to remedy serious and costly (but all too common) benefit plan errors through available IRS and DOL retirement plan correction programs. The panel will explain the processes and potential pitfalls t... Read More

This course will prepare corporate tax specialists to handle the full range of potential sales and use tax issues involved in drop shipments, whether as vendors, shippers, or customers. The panelist will provide an integrated approach to compliance, documentation, and tax planning in this evolving a... Read More

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

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

This course will explain nexus as outlined in PL 86-272, the sometimes conflicting nexus regulations established by individual states, and how to reconcile the two for the benefit of the taxpayer. Read More

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

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

This course will provide tax professionals guidance on sales tax issues for food takeout and third-party delivery services. The panel will discuss sales tax collection laws and their application to restaurants who use third-party delivery service providers such as GrubHub, Uber Eats, and DoorDash. T... Read More

This course will provide tax professionals with guidance on final and proposed regulations governing foreign source income taxation. The panel will present an in-depth analysis of changes in the application of Subpart F as a result of the TCJA, global intangible low-taxed income (GILTI), the territo... 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 provide guidance to corporate tax professionals, counsel and advisors for navigating the various and evolving standards of state taxability of digital products and services to determine what component of a company's offering is taxable, and in which jurisdiction(s). 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 outline the steps to assess business filing obligations in other states. Our experts will explain the process of determining whether an entity has a reporting and payment obligation for income, sales, and other taxes outside its home state. Read More

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

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

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 provide corporate tax advisers with a detailed and practical guide to Form W-8BEN. The panel will describe the most recent changes to Form W-8BEN. The webinar will offer useful tips to complete the form, including the treaty position references and issuing Form W-8 from the payor's... 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 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

This course will explain federal and state criteria for determining workers' classification as either employees or independent contractors. Our panel of tax experts will discuss California AB5, the Dynamex decision, and the ABC test used by most states, as well as the IRS's 20-factor test for determ... 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 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

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 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

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 tax professionals and advisers an in-depth analysis of state sales tax treatment of construction and real property transactions. The panel will discuss the taxation of construction labor and building materials permanently "attached" to real property, state law distinctions o... Read More

This course will provide tax managers and advisers with a roadmap for considering establishing a business in a foreign country with a low or no tax regime. Our panel of international tax experts will explain the latest regulations surrounding GILTI and the opportunities available to mitigate GILTI t... Read More

This course will guide tax professionals and advisers on the latest IRS examination guidance and state tax law issues regarding taxpayer residency. The panel will discuss federal and state tax residency rules, residency and allocation matters, U.S. income tax treaties, available tax planning techniq... Read More

This course will guide tax professionals and advisers on claiming the IRC Section 41 Research and Development (R&D) Income Tax Credit for small businesses and large business and international taxpayers. The panel will discuss statistical sampling for multiple tax years for small companies, the safe... Read More

This course will provide tax professionals and advisers an in-depth analysis of state sales tax treatment of lease, purchase, and finance transactions for certain assets. The panel will discuss the taxation of tangible versus intangible property, sourcing rules for leases, available tax elections, e... 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 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

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

This course will explain the ins and outs of providing litigation consulting and forensic accounting services, including structuring the engagement, collecting and analyzing data, and testifying as an expert witness. Our panel will cover all aspects of these comprehensive engagements, including avoi... Read More

This course will explain the issues practitioners encounter when reporting and taxing the sale of an interest held in a pass-through entity (PTE). Our panel of SALT veterans will discuss how types of owners, residency, and various state approaches (or lack thereof) impact these calculations, includi... Read More

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

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

This course will prepare accounting professionals and tax advisers to fully leverage the tax benefits of IC-DISC formation. The panel will review and explain the key strategic steps for day-to-day aspects of running an IC-DISC, including calculating commissions, spotting IRS audit risks, and tacklin... Read More

This course will provide tax professionals and advisers with guidance on the challenges of Canadian sales tax as applied to U.S.-based sellers. The panel will discuss Canada's Goods & Services Tax/Harmonized Sales Tax (GST/HST), Quebec Sales Tax (QST) and provincial sales tax (PST), applicable rules... 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