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U.S. Taxation of VISA Holders: H1-B, F-1/J-1, B-1/B-2, TN, Green Card, and Others
October 26, 2021 CPE, EA Live Webinar

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

Maximizing Qualified Retirement Contributions for Business Owners: Defined Contribution an...
October 26, 2021 CPE, EA Live Webinar

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

Business vs. Nonbusiness Income: When to Allocate and When to Apportion
UDITPA Standards, Transactional and Functional Tests for Income Characterization
October 27, 2021 CPE Live Webinar

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

Powers of Appointment in Trusts and Estates: Tax Consequences and Benefits of General and...
October 27, 2021 CPE, EA Live Webinar

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

LLCs and S Corporations: Mitigating Self-Employment Tax for Flow-Through Entities
October 28, 2021 CPE, EA Webinar

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

Relief for Late S Corporation Elections: Revenue Procedure 2013-30, Reasonable Cause, and...
November 2, 2021 CPE, EA Live Webinar

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

Form 1042-S: Withholding on Foreign Person's U.S. Income
Form Revisions, Avoiding Filing Errors, Credit Disallowances, and Audit Penalties
November 2, 2021 CPE, EA Live Webinar

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

Implementing ASC 842 New Lease Accounting Standards
Determining Right-of-Use Assets, Financial Reporting Requirements, IFRS 16 Distinctions, N...
November 3, 2021 CPE Live Webinar

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

Retailer Sales Tax Challenges and Compliance: Navigating State Nexus Rules, Market Facilit...
November 4, 2021 CPE Live Webinar

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

Tax Complexities in the Sale of Partnership and LLC Interests
Navigating Character and Holding Period of Gain/Loss, Basis, Varying Interest Rule, Instal...
November 4, 2021 CPE, EA Webinar

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

IRS High-Wealth Examinations: IRS Wealth Squad, Targeted Issues, Preparation, IDRs, Appeal...
November 4, 2021 CPE, EA Live Webinar

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

Form 5471 Schedule J, Accumulated Earnings of Controlled Foreign Corporations: Line-by-Lin...
Deep Dive Into Additional Categories, Classifications, and Sections of Complex Schedule J
November 9, 2021 CPE, EA Live Webinar

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

Calculating Trust Accounting Income Under Uniform Principal and Income Act
November 10, 2021 CPE, EA Live Webinar

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

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

This course will explore the advantages of health savings accounts (HSAs), including plan and participant requirements, contributions and limits, and using an HSA to supplement retirement plans. Our panel of HSA experts will explain the overlooked opportunities these plans provide. Read More

Distinguishing Personal and Business Goodwill: Planning Strategies to Minimize Tax Liabili...
November 11, 2021 CPE, EA Live Webinar

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

Use Tax Accrual, Validation, and Compliance: Managing Systems, Addressing Risks, Audits
November 11, 2021 CPE, EA Live Webinar

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

Preparing Form 3115 for Changes in Accounting Method: Reporting the Section 481(a) Adjustm...
November 16, 2021 CPE, EA Live Webinar

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

501(c)(7) Tax-Exempt Social Club Organizations: Mastering Tax and Operational Requirements
Reporting Nonmember and Nontraditional Income, Keeping Within Safe Harbor, and Defending I...
November 16, 2021 CPE, EA Live Webinar

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

GILTI High-Tax Exclusion Final Regulations: Tested Units, Controlled CFC Groups, and Retro...
November 16, 2021 CPE, EA Live Webinar

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

Completing Form K-1 for Trust Distributions: Determining Filing Requirements
DNI Calculations, Allocating Trust Income From Pass-Through Entities Between Corpus and In...
November 17, 2021 CPE, EA Live Webinar

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

State Taxation of Gross Receipts: Texas Franchise, Oregon CAT, Ohio CAT, Nevada Commerce,...
November 18, 2021 CPE Live Webinar

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

Strategies to Optimize Social Security Benefits: Determining Retirement Age, Spousal Benef...
November 18, 2021 CPE, EA Live Webinar

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

Estate and Gifting Strategies for Unmarried Couples: Revocable Trusts, Beneficiary Designa...
November 22, 2021 CPE, EA Live Webinar

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

Year-End Tax Planning for Hedge Funds, Private Equity Funds, Investment Partnerships, and...
November 23, 2021 CPE, EA Live Webinar

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

Section 988 Foreign Currency Gains and Losses: Identifying and Reporting Transactions, Ele...
November 23, 2021 CPE, EA Live Webinar

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

U.S.-Israel Dual Taxation: Treaty Benefits, Taxation of Real Estate Transactions, Pensions...
November 30, 2021 CPE, EA Live Webinar

This course will explain tax planning opportunities, and pitfalls to avoid for both U.S. immigrants to Israel and Israelis residing in the U.S. Our panel of international tax experts will discuss tax compliance and reporting responsibilities, review taxation of real estate transactions, and analyze... Read More

Section 704(c) Capital Account Book-Ups: Revaluation of Partnership Assets
Triggering Events for Revaluations, Effects of Revaluations on Allocations of Tax Items
November 30, 2021 CPE, EA Live Webinar

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

IRC Section 367 Outbound Transfers of Assets: Identifying Transactions, Reporting Requirem...
December 1, 2021 CPE, EA Live Webinar

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

Settling a Client's Estate: Identifying Assets and Debts, Critical Elections, Distribution...
December 1, 2021 CPE, EA Live Webinar

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

Mastering Reporting of Publicly Traded Partnership and MLP K-1s on Partners' Returns
Navigating Footnotes and Tying Information to the 1040
December 1, 2021 CPE, EA Live Webinar

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

FDII Deduction and GILTI Rules: Claiming Section 250 Tax Incentives on Eligible Foreign In...
QBAI, Expense Allocations, Sale of Property Provisions, Deduction-Eligible Income, FDDEI T...
December 6, 2021 CPE, EA Live Webinar

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

Employee Benefit Plan Audit Peer Reviews
Preparing for Risk Assessment, Control Document Inspection, and Other Peer Reviewer Concer...
December 7, 2021 CPE Live Webinar

This course will prepare audit advisers to 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

Advanced Multistate Taxation of Partnerships, Individual Partners, and SALT PTE Elections
Business vs. Nonbusiness Income Characterization, Reconciling Conflicting State Tax Treatm...
December 7, 2021 CPE, EA Live Webinar

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

Trusts and Situs After Kaestner: Establishing Domicile, Relocating a Trust, and Taxing Ben...
December 8, 2021 CPE, EA Live Webinar

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

Canada and Mexico Income Tax Treaties: Contrasting and Analyzing Two Typical U.S. Treaties
December 14, 2021 CPE, EA Live Webinar

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

Key Tax Provisions in LLC Operating Agreements: Interpreting Special Allocation, Safe Harb...
December 14, 2021 CPE, EA Live Webinar

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

Transaction Tax Challenges in Mergers and Acquisitions
Identifying Reserves, Preserving Credits and Incentives, Maintaining Post-Integration Docu...
December 14, 2021 CPE Live Webinar

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

Final Carried Interest Regulations: Impact on Fund Managers and Tax Planning
December 21, 2021 CPE, EA Live Webinar

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

Implementing Recent MTC Guidelines: PL 86-272 and the Finnigan Method
December 21, 2021 CPE, EA Live Webinar

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

Basis Calculations for Partnerships and LLCs
Book-Ups, Step-Ups, At-Risk Amounts, Allocating Liabilities, and Tax-Basis Capital Reporti...
October 21, 2021 CPE, EA CPE On-Demand, Download

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

Form 990 Schedule A: Protecting Public Charity Status, IRC 509 Public Support Test Calcula...
October 21, 2021 CPE, EA CPE On-Demand, Download

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

Tax Issues Facing Homeowners' Associations: Forms 1120-H, 1120, 1120-C, and 990
October 21, 2021 CPE, EA CPE On-Demand, Download

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

Tax Reporting Mechanics of Trust Decanting: Tackling Compliance Issues Absent IRS Guidance
Continuation vs. New Trust, Gain Recognition Scenarios, Elections, and Filing Requirements
October 18, 2021 CPE, EA Download

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

Delinquent Taxpayers: Offers in Compromise and Installment Agreements, Obtaining the Best...
October 7, 2021 CPE, EA Download

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

IRC Section 734 Adjustments: Distributions of Partnership Property
An Advanced Case Study of Calculations and Considerations
October 5, 2021 CPE, EA CPE On-Demand, Download

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

Form W8-BEN-E: Claiming Treaty Benefits, Withholding Rates, and Chapter 4 Status
October 5, 2021 CPE, EA CPE On-Demand, Download

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

New State Digital Tax Rules: Multistate Sales Tax Issues, Best Practices
Identifying Sales Tax Exposure, Sourcing, Apportionment, Determining Tax Liability, Report...
October 5, 2021 CPE Download

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

Section 529 Plans: Front-Loaded Contributions, Beneficiary Changes, Form 1099-Q and Plan S...
September 29, 2021 CPE, EA Download

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

Trusts as S Corporation Shareholders: Elections, Eligibility, and Avoiding Loss of Subchap...
QSSTs, ESBTs, Grantor Trusts, and Testamentary Trusts
September 28, 2021 CPE, EA CPE On-Demand, Download

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

Pre-Immigration Income Tax Strategies and Nuances for First Year Tax Filing
September 28, 2021 CPE, EA Download

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

Economic Presence Nexus for State and Local Taxes: Emerging Trends in Gross Receipts, Inco...
Meeting the Challenges of Developing State Standards After Wayfair
September 23, 2021 CPE CPE On-Demand, Download

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

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

This course will discuss the complexities of non-qualified deferred compensation (NQDC) plans, including the timing and reporting of tax obligations for the employer and employee, meeting the requirements of IRC Section 409(A), and avoiding plan disqualification. Read More

Members as Employees of LLCs: Using Tiered LLCs, Separate S Corporations, and Leasing Comp...
September 22, 2021 CPE, EA CPE On-Demand, Download

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

Mastering Form 990 Schedule G: Reporting Fundraising and Gaming Activities for Nonprofits,...
September 21, 2021 CPE, EA Download

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

Foreign Branches, QBUs, and Disregarded Entities: Foreign Tax Credits, Anti-Hybrid Rules,...
September 21, 2021 CPE, EA CPE On-Demand, Download

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

FATCA Reporting: Filing Form 8938 for Taxpayers With Foreign Assets, Integrating Latest IR...
September 15, 2021 CPE, EA CPE On-Demand, Download

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

Revoking a Section 754 Election: New Form 15254, Tips for Avoiding Denial, Sufficient Reas...
September 9, 2021 CPE, EA Download

This course will explain how and when to revoke a Section 754 election. Our panel of partnership experts will discuss the steps required to request a revocation, including completing new Form 15254 and how to increase the probability that a request is granted. Read More

Gift and Estate Planning for a Noncitizen Spouse: QDOTs and Preparing Form 706-QDT
September 2, 2021 CPE, EA Download

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

SALT Due Diligence for Business Sales and Purchases: Determining Economic Nexus and Unfore...
September 1, 2021 CPE CPE On-Demand, Download

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

Tax Complexities in the Sale of Partnership and LLC Interests
Navigating Character and Holding Period of Gain/Loss, Basis, Varying Interest Rule, Instal...
August 31, 2021 CPE, EA CPE On-Demand, Download

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

Composite Return Issues for Pass-Through Entities and Nonresidents: Filing, Withholding, R...
August 26, 2021 CPE CPE On-Demand, Download

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

New IRS Office of Promoter Investigations: Avoiding and Preparing for Examinations
Conservation Easements, Micro-Captive Insurance, and Other Abusive Schemes
August 26, 2021 CPE, EA Download

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

Tax Issues in Real Estate Partnerships: Dealer vs. Investor Status, 163(j) Interest Limita...
August 25, 2021 CPE, EA CPE On-Demand, Download

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

Exercising Disclaimers in Estate Plans: Meeting Section 2518 Requirements
Avoiding Nonqualified Disclaimers and Disclaiming Inherited IRAs After SECURE
August 25, 2021 CPE, EA Download

This course will explain why disclaimers are powerful, tax-saving estate planning tools considering the constant flux of estate planning rules. The panelist will discuss how disclaimers are used to incorporate flexibility in post-mortem planning for beneficiaries. Read More

Section 965 Payment Acceleration Events: Avoiding Triggers, Curable Events
August 24, 2021 CPE, EA Download

This course will point out specific actions that accelerate the deferred payment of tax on repatriated earnings under IRC Section 965. Our veteran panel of foreign tax experts will discuss which actions are curable, how to cure these, and identify ways to avoid activities triggering the acceleration... Read More

Minimizing Capital Gains on Residence Sales: Sec 121 Ownership and Use Tests, Partial Excl...
August 19, 2021 CPE, EA Download

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

Form 990-PF: Meeting IRS Demands for Fiscal, Grant, and Other Data From Private Foundation...
August 18, 2021 CPE, EA CPE On-Demand, Download

This course will prepare accounting and tax advisers to 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, not only in preparing the return but in... Read More

Calculating Estate Tax Portability Exclusion Amount: Filing Form 706, Rev Proc 2017-34 and...
August 18, 2021 CPE, EA CPE On-Demand, Download

This course will provide tax advisers with a comprehensive guide to the computation and reporting of the deceased spouse's unused exclusion change to "Deceased Spousal Unused Exclusion" (DSUE). The panel will explain when portability should be elected and demonstrate the calculation to show the DSUE... Read More

New European Union VAT Rules: One-Stop-Shop Reporting, E-Commerce, New Reporting Threshold...
August 17, 2021 CPE, EA Download

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

Form 926 Reporting Transfers to Foreign Corporations: Avoiding Harsh Penalties
Ensuring Consistency Between FATCA, FBAR, Form 5471 and Other Foreign Asset Forms
August 17, 2021 CPE, EA CPE On-Demand, Download

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

Income Tax Consequences of Funding a Bequest: Specific, Pecuniary, and Residuary Distribut...
August 11, 2021 CPE, EA CPE On-Demand, Download

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

Form 5471 Attribution Rules: New Categories of Filers & Rev Proc 2019-40 Safe Harbors
August 11, 2021 CPE, EA CPE On-Demand, Download

This course will explain the attribution rules for stock ownership for individuals and entities and the related filing requirements of Form 5471. Our panel of international tax experts will discuss the determination of direct and indirect stock ownership that can result in unexpected filing obligati... Read More

Tax Challenges of Multinational Employment Benefits: RSUs, Stock Options, Deferred Compens...
August 10, 2021 CPE, EA Download

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

IRC 751 Hot Assets: Calculating and Reporting Ordinary Income on Disposition of Partnershi...
August 10, 2021 CPE, EA CPE On-Demand, Download

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

Changing State Residency for Tax Purposes: Severing Ties, Establishing Domicile, Part-Year...
August 10, 2021 CPE CPE On-Demand, Download

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

Form 5471: Preparing Schedule C Income Statement and Schedule F Balance Sheet
Overcoming Challenges With Functional Currency, U.S. GAAP Presentation, and Translation Ad...
August 5, 2021 CPE, EA CPE On-Demand, Download

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

SaaS Sales and Use Tax: Reconciling Varying State Rules to Avoid Unforeseen Tax Traps
August 5, 2021 CPE Download

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

Mastering Form 5472: Filing Requirements for Foreign Individuals, LLCs, and Companies
Meeting Information Return Requirements for Foreign-Owned Disregarded Entities and 25%-For...
August 3, 2021 CPE, EA CPE On-Demand, Download

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

LLCs and S Corporations: Mitigating Self-Employment Tax for Flow-Through Entities
August 3, 2021 CPE, EA CPE On-Demand, Download

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, guaranteed payments, and management authority status affect self-employment tax on distri... Read More

Mastering Multistate Taxation of S Corporations: State Variances in Recognition of S Elect...
July 27, 2021 CPE, EA CPE On-Demand, Download

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

Preparing Form 1041: Post Mortem Tax Saving Strategies
July 22, 2021 CPE, EA CPE On-Demand, Download

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

Tax Strategies for Advising Retirees: Social Security Planning, Roth Conversions, QCDs, SE...
July 22, 2021 CPE, EA CPE On-Demand, Download

This course will guide tax advisers through tax-saving strategies for taxpayers approaching retirement age or who have already retired. Our panel of experts will identify opportunities to minimize tax and maximize assets and address recent and impending legislation affecting these taxpayers. Read More

Real Estate Professional Tax Status: Electing Aggregation, Meeting the Material Participat...
July 21, 2021 CPE, EA CPE On-Demand, Download

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

Mandatory Unitary Combined Reporting: Navigating Conflicting and Evolving State Rules
Latest Guidance on Regulatory and Enforcement Developments
July 15, 2021 CPE Download

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

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

This course will provide a comprehensive overview of the office in the home deduction. Our panel of individual income tax veterans will discuss the methods available, including deducting actual expenses and the simplified method, unusual office in home scenarios, and recent challenges to this valuab... Read More

State Income Tax Treatment of Nonresident Trusts: Compliance Challenges and Planning Oppor...
Determining Residency, Allocating Income Between Trust and Beneficiary, Apportionment Ques...
July 14, 2021 CPE CPE On-Demand, Download

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

PPP Forgiveness and ERC Update: Forms 3508, 3508EZ, and 3508S; Eligible Costs, Required Do...
July 13, 2021 CPE, EA Download

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

Calculating and Reporting Foreign E&P: Categorizing PTEP, Form 5471 Schedules H, P & R, Fo...
July 13, 2021 CPE, EA CPE On-Demand, Download

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

Foreign Subsidiaries of Multinational Businesses: GILTI, Hybrid Entities, Form 5492, and R...
July 8, 2021 CPE, EA Download

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

S Corporations Owning Multiple Entities: Mastering Tax Reporting and Planning Opportunitie...
Reconciling Intracompany Transfers, Utilizing S Corp Parent-Sub Structures, Allocating Inc...
July 8, 2021 CPE, EA Download

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

Indirect Cost Rates for Nonprofit Organizations: Reimbursement of Facilities and Administr...
July 7, 2021 CPE Download

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

REITs: Meeting Qualification Rules, Taxable REIT Subsidiaries, and Exit Strategies
July 7, 2021 CPE, EA Download

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

Sales Tax Treatment of Direct Mail and Online Communications Under New State Tax Rules
July 7, 2021 CPE Download

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

Reconciling GAAP Basis and Tax Basis in Partnership Income Tax Returns and K-1 Schedules
June 30, 2021 CPE, EA CPE On-Demand, Download

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

Foreign Asset Information Reporting Requirements: Filing Thresholds, Reconciling Forms, En...
Fundamentals of Offshore Ownership Disclosures: FATCA, FBAR, Business Holdings on Forms 54...
June 30, 2021 CPE, EA CPE On-Demand, Download

This course will provide tax advisers and compliance professionals with a sound foundation for individual taxpayers' complex foreign asset information reporting requirements. The webinar will identify specific classes of offshore ownership interests that require tax reporting when held by individual... Read More

Distributable Net Income: Mastering Difficult DNI Calculations for Estates and Complex Tru...
Case Study on DNI Computations and Tax Planning Opportunities
June 29, 2021 CPE, EA Download

This course will provide tax advisers and professionals with a deep dive into calculating distributable net income (DNI) for complex trusts. The panel will delineate between trust accounting income and taxable income and focus on tax reporting of trust income from assets, such as partnership interes... Read More

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

This course will cover deducting casualty losses inside and outside of federally declared disaster areas. Our income tax veteran will describe common casualty loss scenarios, including California wildfire losses, eligibility for COVID-19 disaster loss relief, and Section 1033 involuntary conversions... Read More

Reverse SALT Audits: Examining Tax Reform Positions, Sales Sourcing, Combined Reporting Me...
June 29, 2021 CPE Download

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

Determining Basis for Partners and Shareholders: AAA vs. Capital Accounts, Debt-Financed L...
June 28, 2021 CPE, EA CPE On-Demand, Download

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

IRS Audits of Expatriates: Section 965 Transition Tax, Exit Tax, Non-Filers, and the Exami...
June 24, 2021 CPE, EA CPE On-Demand, Download

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

Multistate Tax Treatment of Multi-Tier Partnerships: Navigating State Rules For Nonresiden...
Determining Treatment of Lower-Tier Apportionment Factors, Meeting Withholding and Composi...
June 23, 2021 CPE CPE On-Demand, Download

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

Form 5471 Schedules J, P, H, E: Calculating and Reporting E&P and Foreign Tax Credits
June 22, 2021 CPE, EA CPE On-Demand, Download

This course will explain and simplify the preparation of Form 5471, Schedules J, P, H, and E for tax preparers grappling with the preparation of these detailed schedules after the multitude of changes made by recent tax reform. Read More

Partnership Exchanges: Section 1031, Drop and Swaps, Swap and Drops, Mixing Bowl, and Othe...
June 22, 2021 CPE, EA Download

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

IRA Beneficiary Strategies: Trusts and Charities, SECURE Act Changes, Avoiding Common Erro...
June 21, 2021 CPE, EA Download

This course will explain how beneficiary designations impact income and transfer taxes. Our panel of IRA experts will cover the caveats and considerations of beneficiary designations, including how to advise clients in specific scenarios to minimize overall taxation properly. Read More

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

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

Preparing Forms 8992 and 8993 for GILTI and FDII: Recent Updates, Tested Income, QBAI, and...
June 17, 2021 CPE, EA CPE On-Demand, Download

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

Evaluating Trust Documents for Tax Consequences: Trust Types, Distribution and Termination...
June 16, 2021 CPE, EA CPE On-Demand, Download

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

U.S. Partnerships With Foreign Partners: Navigating Withholding, Informational Reporting,...
Determining ECI, FDAP, FIRPTA Income Classifications, Treaty Benefits, Basis Adjustments a...
June 15, 2021 CPE, EA CPE On-Demand, Download

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

UBTI and UBIT for Exempt Organizations: Mastering Form 990-T, Siloing Unrelated Activities...
June 15, 2021 CPE, EA Download

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

Correcting Foreign Information Reporting Noncompliance: Voluntary Disclosure Programs
Navigating Penalty Abatement for Failure to File Forms 5471, 5472, FATCA, and FBAR
June 14, 2021 CPE, EA CPE On-Demand, Download

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

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

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

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

This course will explain what plans are required to file Forms 5500, 5500-SF, and 5500-EZ, how to prepare these required information returns and related schedules, and the most recent changes to these forms. Read More

Nexus and Apportionment Issues: State and Local Taxes, State Law Exceptions, Market-Based...
June 10, 2021 CPE, EA CPE On-Demand, Download

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

Complex Tax Provisions in LLC Operating Agreements: Minimum Gain Chargeback, Waterfall All...
June 9, 2021 CPE, EA CPE On-Demand, Download

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

Tax Considerations of Repatriation: Previously Taxed E&P, Non-PTEP, Return of Capital, Mul...
June 8, 2021 CPE, EA Download

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

Qualified Small Business Stock: Maximizing the Section 1202 Exclusion for Startup Investor...
June 8, 2021 CPE, EA CPE On-Demand, Download

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

Family Office Investment in U.S. Real Estate: Focus on Inbound Investment by Non-U.S. Inve...
Blocker Corporations, REITs, BEAT, FIRPTA Withholding Rules and Exemptions
June 7, 2021 CPE, EA Download

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

Clergy Taxation: Housing Allowances, W-2 Reporting, Retirement, Gifts, and Social Security
June 7, 2021 CPE, EA Download

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

Tax Treatment of Airplane Purchases: Maximizing Deductions for Business Aircraft Expenditu...
June 3, 2021 CPE, EA CPE On-Demand, Download

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

U.S.-European Union Dual Taxation Issues: Residency Determinations, Treaty Benefits, Digit...
June 3, 2021 CPE, EA Download

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

State Transfer Pricing Audits: Forced Combinations, Add-Backs, IRC Section 482, and Recent...
June 2, 2021 CPE Download

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

High-Income Non-Filers: Handling IRS Examinations, Voluntary Disclosure Program, Criminal...
June 2, 2021 CPE, EA Download

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

Capital Accounts: 704(b) vs. GAAP vs. Tax Basis, Comparing and Contrasting Annual Allocati...
Meeting New Tax-Basis Capital Reporting Requirements
June 1, 2021 CPE, EA CPE On-Demand, Download

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

Form 8865: Reporting Foreign Partnership Interests
Determining Taxpayer Categories Based on Control or Ownership, Calculating Allocable Share...
June 1, 2021 CPE, EA Download

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

Preparing Form 1120-F for Foreign Corporations: 2020 Revisions, ECI, Protective Claims, an...
May 27, 2021 CPE, EA CPE On-Demand, Download

This course will provide a practical explanation of completing form 1120-F, U.S. Income Tax Return of a Foreign Corporation. Our foreign tax reporting experts will explain how to properly prepare this onerous form, including who is required to file, filing protective claims, and illustrative example... Read More

Form 8275 Disclosure Statements and Form 8886 Reportable Transactions: Divulging Transacti...
May 27, 2021 CPE, EA Download

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

Family Office Tax Update: Structuring, Meeting Trade or Business Criteria, Recent and Impe...
May 26, 2021 CPE, EA CPE On-Demand, Download

This course will explain how recent and imminent tax changes impact family offices. Our panel of family wealth professionals will explore tax planning strategies to minimize taxes paid by these families and their offices. Read More

Canadian GST/HST Issues for U.S. Sellers: Goods and Services Tax and Harmonized Sales Tax...
Identifying Canadian Sales Tax Traps for U.S. Businesses
May 25, 2021 CPE, EA Download

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

Real Estate Partnership Returns: Reviewing Form 1065, Schedule K-1, and Attachments to Avo...
May 25, 2021 CPE, EA CPE On-Demand, Download

This course will walk tax practitioners through the process of reviewing Form 1065, U.S. Return of Partnership Income Tax Return, and its related schedules. Our partnership experts will cover changes to the 2020 form and schedules, common M-1 adjustments, properly reporting liabilities, key election... Read More

State Pass-Through Entity Taxation Regimes: Analyzing Tax Consequences and Caveats of PTE...
May 24, 2021 CPE CPE On-Demand, Download

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

Agreed Upon Procedures: New SSAE No. 19 Implementation
Engaging vs. Responsible Parties, Representation Letter, General Use Report, and Independe...
May 24, 2021 CPE Download

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

Texas Franchise Tax: New Sourcing Rule, COGS Calculations, Entity Issues, and Combined Rep...
May 18, 2021 CPE CPE On-Demand, Download

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

Sales Tax Considerations for Nonprofits: Navigating Applicable State Tax Law, Reporting Is...
May 4, 2021 CPE Download

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

Discretionary Trust Distributions: Minimizing Income Tax, Analyzing the Trust Document, Me...
April 28, 2021 CPE, EA Download

This course will assist trust advisers in determining when discretionary distributions can and should be made. Our panel of trust and estate veterans will discuss analyzing the trust document, determining income tax consequences, and the trustee's considerations before making discretionary distribut... Read More

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

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

Navigating the Effectively Connected Income Tax Regime: Avoiding Devastating Impact on Tax...
Implementing Compliant Tax Strategies to Avoid or Mitigate Punitive Taxation
April 20, 2021 CPE, EA Download

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

Sales and Use Tax Implications of Business Acquisitions: Stock vs. Asset Sales, Successor...
Nexus Implications of Acquiring Certain Entities, Drop Down of Assets Followed by Stock Sa...
April 8, 2021 CPE Download

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

Market-Based Sourcing and Multistate Apportionment of Revenue from Services and Intangible...
March 24, 2021 CPE Download

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

Employee Benefit Plan Voluntary Correction Programs: Fixing Costly Errors and Preserving T...
Leveraging Available IRS and DOL Programs to Proactively Address Plan Mistakes and Minimiz...
March 23, 2021 CPE Download

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

State Sales Tax on Drop Shipments: Navigating Various States' Rules on Registrations and E...
March 4, 2021 CPE Download

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

Built-in-Gains Provisions in C-to-S Corp Conversions: Avoiding Double Taxation Through BIG...
Pre-Conversion Valuations and Calculations, Identifying Losses to Offset BIG, Using C Corp...
March 2, 2021 CPE, EA Download

This course will provide tax advisers with a comprehensive guide to the pre-conversion planning opportunities available to minimize or avoid built-in-gains (BIG) tax in converting existing C corporations to S corps. The panel will discuss the identification and valuation of assets subject to BIG tax... Read More

Recent Developments: Sourcing Rules for Personal Property and Dispositions of Partnership...
March 2, 2021 CPE, EA Download

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

IFRS vs. GAAP: Comparing and Contrasting Financial Statement Requirements
Identifying Key Balance Sheet, Income Statement, and Disclosure Differences
March 2, 2021 CPE Download

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

Tax Reporting of Cryptocurrency: Calculating Basis, Income, and Gain
Determining Character of Gain and Basis in Mined Currency, Recognizing Filing Obligations...
February 25, 2021 CPE, EA CPE On-Demand, Download

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

The Interplay of PL 86-272 and Economic Nexus
Navigating Conflicting State Nexus Regulations, Reconciling the Two for Taxpayer Benefit
February 25, 2021 CPE Download

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

Basis Issues for Trusts and Estates: Form 8971, Removing Assets From Trusts, Upstream Gift...
February 24, 2021 CPE, EA Download

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

Schedule K-1 Disclosures for Pass-Through Entities: At-Risk, Basis, and Passive Activity S...
Sec. 163(j), QBI, 704(c), and Tax Basis Capital Reporting Requirements
February 23, 2021 CPE, EA CPE On-Demand, Download

This course 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

Tax Considerations for Foreign Rental Property: Holding Structures, Reporting Rental Incom...
February 23, 2021 CPE, EA CPE On-Demand, Download

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

Sales Taxes for Food Takeout and Third-Party Delivery Services: Key Issues for Registratio...
February 23, 2021 CPE, EA Download

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

Taxation of Foreign Source Income: GILTI HTE Regulations, Subpart F, Sec. 245A DRD, Sale o...
February 18, 2021 CPE, EA CPE On-Demand, Download

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

Installment Sales Reporting Under Section 453: Avoiding Pitfalls
Contingent, Related Party, Depreciation Recapture, and Large Installment Sales
February 18, 2021 CPE, EA CPE On-Demand, Download

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

IRS New S Corporation Initiative: Losses in Excess of Basis, Taxable Distributions, Handli...
February 17, 2021 CPE, EA CPE On-Demand, Download

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

State Sales Tax in E-Commerce: Navigating Electronic Taxability and the Economic Nexus Rul...
Determining When and Where Your Services and Products Trigger Sales Tax Liability
February 11, 2021 CPE Download

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

Section 475(f) Mark-to-Market Elections: Meeting Trader Tax Status, Calculating Gains and...
February 11, 2021 CPE, EA Download

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

Form 1065 Tax Basis Capital Methods for 2020
Transactional Approach and Three Alternative Methods for Partners' Beginning Capital
February 9, 2021 CPE, EA CPE On-Demand, Download

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 the three alternative methods for calculating beginning tax basis capital, both added to the instructions for Form 1065... Read More

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

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

Performing Multistate Nexus Reviews: Assessing Sales, Income, and Other Tax Exposure
February 3, 2021 CPE CPE On-Demand, Download

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

Foreign Investment in U.S. Real Estate: Reporting and Avoiding Withholding, Holding Struct...
February 3, 2021 CPE, EA CPE On-Demand, Download

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

IRC Section 645 Elections: Filing a Combined Qualified Revocable Trust and Estate Income T...
February 3, 2021 CPE, EA CPE On-Demand, Download

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

Tax Aspects of Gifting a Home: Basis, Part-Sale Part-Gift Transfers, Installment Notes, an...
February 2, 2021 CPE, EA CPE On-Demand, Download

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

Section 754 Elections on Form 1065: Making Valid Elections, Seeking Relief For Missed or I...
Mastering the Mechanics of Election Statements, Schedule K-1, Section 301.9100 Relief, and...
February 2, 2021 CPE, EA CPE On-Demand, Download

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 will detail available relief in instances where a partnership f... Read More

Tolling Tax Statutes of Limitations: Collections, Refund Claims, IRS Audits, and the Right...
January 28, 2021 CPE, EA Download

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

Allocating Capital Gains to Distributable Net Income in Estates and Trusts: Achieving Opti...
January 27, 2021 CPE, EA CPE On-Demand, Download

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

U.S.-Canadian Dual Taxation Pitfalls: Reporting Issues and Planning Opportunities for U.S....
Navigating Tax Treaties to Minimize Tax on Passive Income and Pass-Through Income
January 26, 2021 CPE, EA CPE On-Demand, Download

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

New Schedules K-2 and K-3: Reporting Partners' International Share of Income, Deductions,...
January 26, 2021 CPE, EA Download

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 more easily and efficiently meet this new r... Read More

IRS Forms W-8BEN and W-9 Compliance: New Information Requirements and ECI Rules
Withholding Agents' Certification and Withholding Duties in Foreign and U.S. Business Tran...
January 21, 2021 CPE, EA Download

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

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

This course will discuss positioning businesses to satisfy the nine-factor criteria under Reg Sec 1.183-2(b) to avoid classification as a hobby. Our panel will discuss how the courts have historically interpreted and weighed these factors so tax professionals can identify potential hobby loss exposu... Read More

Nonresident Rental Income: Net Elections, Form 1040NR, Form 5472, Passive Losses, and Curr...
January 19, 2021 CPE, EA Download

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

Correcting Capital Account Errors on Partnership Returns
A Comprehensive Guide to Corrections, Allocations, and True-Ups of Capital Accounts
January 19, 2021 CPE, EA CPE On-Demand, Download

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

401k Annual Audits: Anticipating Serious and Costly Errors, Understanding the Latest SASs
January 19, 2021 CPE Download

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

Independent Contractor Federal and State Tax Issues: CA AB5, Dynamex, IRS 20-Factor Tests,...
January 14, 2021 CPE Download

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

COVID Hardship Distribution Relief: Three-Year Delayed Taxation, Repayments, Plan Loans, a...
January 14, 2021 CPE, EA Download

This course will explain the latest guidance on Section 2022 COVID relief for qualified retirement plans, including individual retirement accounts (IRAs), for tax professionals working with businesses and individuals participating in these plans. Our retirement expert will cover delaying taxation of... Read More

Identifying and Repairing Form 709 Gift Tax and GST Return Reporting Errors
Filing Corrective Returns, Reporting Prior Years' Unreported Gifts, Fixing GST Allocations...
January 13, 2021 CPE, EA Download

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

Form 8858 Reporting of U.S. Owned Foreign Disregarded Entities: Ownership and Correct Fili...
Information Return Requirements for Check-the-Box Structures Including Indirect and Constr...
January 12, 2021 CPE, EA CPE On-Demand, Download

This course will provide tax advisers with guidance 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 interna... Read More

Sales Tax Issues for Products and Services: Taxable and Nontaxable Components, Audit Defen...
January 7, 2021 CPE, EA Download

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

Roth IRAs: Conversions, Mega Back-Door, Tax Calculations and Recent Legislation
January 6, 2021 CPE, EA Download

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

Liquidation of Financially Distressed S Corporations: Mastering Tax Implications of Liquid...
Case Studies on Planning, Calculations, and Property Dispositions
January 6, 2021 CPE, EA Download

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

Mastering Reporting of Publicly Traded Partnership and MLP K-1s on Partners' Returns
Navigating Footnotes and Tying Information to the 1040
December 22, 2020 CPE, EA CPE On-Demand, Download

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

Sales Tax for Construction and Real Property Transactions: Tax Treatment of Contracts, Lab...
December 17, 2020 CPE CPE On-Demand, Download

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

Using Offshore Entities: Pros and Cons, Entity Selection, Treaty Benefits, GILTI vs. Subpa...
GILTI High Tax Exception Regs, Section 250 Deduction, Section 962 Election of Corporate Ta...
December 16, 2020 CPE, EA Download

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

Federal and State Tax Residency Rules: Latest IRS Examination Guidance and Navigating Stat...
Residency and Allocation Issues, Tax Planning Techniques, Nonresident Audits
December 16, 2020 CPE, EA Download

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

Maximizing the 199A Deduction: Increasing Assets and Wages, Separating and Aggregating Bus...
December 15, 2020 CPE, EA CPE On-Demand, Download

This course will provide advisers to businesses with strategies to increase the generous 20% QBI deduction under 199A. The panel will cover tips to maximize W-2 income and assets when applicable, separating and aggregating businesses, and other planning tips. Read More

Foreign Tax Credits for Individuals: Form 1116 Changes, Final and Proposed Regulations
GILTI High-Tax Exception, Limitations and Calculations, Income Baskets, Carryovers
December 10, 2020 CPE, EA CPE On-Demand, Download

This course will provide a practical guide to completing Form 1116 to claim foreign tax credits (FTCs) in the aftermath of recent law changes to the Section 901 credit regime. The panel will outline which foreign taxes are eligible for foreign income tax credits after GILTI, discuss strategies for d... Read More

R&D Credit: Expanded Statistical Sampling for Small Businesses and Safe Harbor for LB&I Ta...
Determining QRA and QREs, Increasing R&D Expenditures, Documentation and Nexus, Calculatio...
December 10, 2020 CPE, EA Download

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

Sales Tax Issues for Rental and Lease Transactions: Tangible vs. Intangible, Sourcing, Tax...
State Tax Rules, Accurately Reporting Sales Tax, Maintaining Compliance for Certain Assets
December 8, 2020 CPE Download

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

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

This course will cover the proposed regulations issued in July 2020, addressing the simplified tax accounting rules for taxpayers having gross revenues under $26 million (indexed annually for inflation). The panel will discuss adopting the simplified methods related to the use of the cash method, th... Read More

Deducting Trust and Estate Charitable Donations: Trust Provisions and Wills, Recent Court...
December 8, 2020 CPE, EA CPE On-Demand, Download

This course will discuss the hurdles to deduct charitable contributions on estate and trust returns. Our panel of trust and estate experts will detail the considerations surrounding these deductions, including examining the relative provisions in the trust documents and wills, contributing appreciat... Read More

U.S.-Australian Dual Taxation Issues: Superannuation Funds and the U.S.-Australia Income a...
December 3, 2020 CPE, EA CPE On-Demand, Download

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

Forensic Accounting Services: AICPA Standards, Engagement Considerations, Analyzing Data,...
November 24, 2020 CPE Download

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

Form 5227 Reporting: Charitable Split-Interest Annuity Trusts and Unitrusts
Avoiding Common Errors in Information Reporting of CLATs, CRATs, CLUTs, and CRUTs
November 19, 2020 CPE, EA CPE On-Demand, Download

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

State Taxation on the Sale of Pass-Through Entity Interests
Sourcing Issues, Tiered Entities, Apportionment vs. Allocation, Residents vs. Nonresidents...
November 18, 2020 CPE CPE On-Demand, Download

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

Calculating Trust Fiduciary Accounting Income: Interpreting Operating Documents, Applying...
Reconciling FAI to DNI and Trust Taxable Income, Avoiding Tax and Beneficiary Challenges
November 12, 2020 CPE, EA CPE On-Demand, Download

This course will provide tax advisers and compliance professionals with a comprehensive guide to navigating the complexities of calculating fiduciary accounting income (FAI) for trusts and estates. The panel will detail how to interpret essential trust and estate provisions to apply to FAI calculati... Read More

Pass-Through Entities and COD Income: Sheltering Solvent Entity Owners From Insolvent Enti...
Section 108 Relief, Qualified Real Property Indebtedness, Reducing Tax Attributes, and Ent...
November 11, 2020 CPE, EA Download

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

IC-DISC Strategies: Mastering the Complex Operational Challenges
Anticipating IRS Audit Risks, Calculating Commissions, and Tackling Computational Intricac...
November 10, 2020 CPE, EA Download

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

Canadian Sales Tax on U.S. Sellers: GST/HST and PST Rules, Nexus Equivalent, Exceptions, C...
November 10, 2020 CPE, EA Download

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

Choosing a Retirement Plan for the Self-Employed: Solo 401(k)s, SECURE Act, Roth Conversio...
November 10, 2020 CPE, EA Download

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

Final FDII and Section 250 Regulations: Substantiation Standards, Digital Sales, and Retro...
Mechanics of Calculating the Deduction: Determining FDII, DII, DEI, FDDEI, and QBAI
November 5, 2020 CPE, EA Download

This course will discuss the final Section 250 regulations issued July 2020, including pointing out the many modifications made to the proposed regulations. Our panel of international tax experts will explain the mechanics of the calculations and provide hands-on examples of how the deduction is cal... Read More

Sampling Strategies in Financial Statement Audits: Methodologies, Data Analytics, and Off-...
November 5, 2020 CPE, EA Download

This course will prepare audit specialists to select appropriate sampling techniques for financial statement audits and discuss the move from traditional sampling to data analytics. The panel will explain the rationale for and technical terms of generally accepted standards for sampling methodologie... Read More

Family Partnerships and LLCs: Valuation Discounts, IRS Challenges, and IRC Section 2036
November 4, 2020 CPE, EA Download

This course will provide tax advisers who work with high net worth individuals a comprehensive look at family limited partnerships and family limited liability companies. The speakers will discuss the current landscape involving valuation discounts for estate and gift tax purposes and detail the spe... Read More

Recent IRS Guidance for Qualified Improvement Property: IRC Sec. 168(k) Bonus Depreciation...
November 4, 2020 CPE, EA Download

This course will provide tax professionals and businesses guidance on navigating recent IRS rules for qualified improvement property (QIP). The panel will discuss critical challenges for taxpayers in light of Rev. Proc. 2020-25, options and implications of certain IRC Sec. 168(k) elections, filing F... Read More

Basics of Foreign Tax Reporting: Identifying Individuals' Filing Requirements
Inbound vs. Outbound Reporting Duties, Intersection Between Information Reporting and Inco...
October 29, 2020 CPE, EA CPE On-Demand, Download

This course will provide tax advisers and compliance professionals with a sound foundation for identifying foreign tax and asset information requirements for individual taxpayers. The webinar will identify reporting requirements, differentiate between inbound and outbound filing duties, and detail t... Read More

Construction Tax and Reporting Issues: Contract Modifications, Accounting Methods, and PPP...
October 28, 2020 CPE, EA Download

This course will prepare tax professionals and advisers working with large and small construction contractors. The panel will explain book and tax accounting methods for contractors considering the proposed regulations released July 2020, strategies for reporting expenses paid with PPP loan proceeds... Read More

ERISA 103(a)(3)(C) Audit Standard: Limited Scope Audit and Reducing Disclaimers
SAS 136: Audit Performance and Disclosure Duties, Evaluating Qualified Investment Informat...
October 28, 2020 CPE Download

This course will provide audit professionals and employee benefit plan (EBP) sponsors with a critical analysis of AICPA Statements on Audit Standard (SAS) 136, with a particular focus on ERISA Section 103(a)(3)(C) audit rules and the alteration of the prior limited scope audit provisions. The panel... Read More

Calculating S Corp Accumulated Adjustment Accounts: Mastering the Section 1368 Ordering Ru...
Minimizing Tax on Distributions, Navigating the Interplay Between Shareholder Basis and Co...
October 27, 2020 CPE, EA Download

This course will provide tax professionals and advisers with the tools and understanding to correctly calculate an S corporation's accumulated adjustments account (AAA) and to effectively advise clients to avoid negative tax consequences due to loss limitations or excess distributions. The panel wil... Read More

Avoiding Form 990-PF Errors: Identifying Self-Dealing, Monitoring Minimum Distribution Req...
October 22, 2020 CPE, EA Download

This course will assist practitioners and foundation managers with tricky reporting issues encountered when preparing Form 990-PF, Return of Private Foundation. Completing Form 99-PF is complicated and not necessarily intuitive. The panel will discuss best reporting practices to avoid red flags. The... Read More

IRC 163(j) Business Interest Deduction Limitation Rules and How to Avoid Them
Investment Assets, Small Businesses, and Real Property
October 22, 2020 CPE, EA CPE On-Demand, Download

This course will guide partnership tax advisers and compliance professionals in navigating the Section 163(j) Business Interest Deduction Limitation rules as they apply to individuals, partnerships, and other pass-through entities. The panel will discuss the interest expenses subject to limitation a... Read More

State Throwback and Throwout Rules: "Nowhere" Income, PL 86-272, Tangible and Intangible S...
October 21, 2020 CPE, EA Download

This course will explain the throwback and throwout rules with practical examples of how these calculations are made. Our panel of state and local tax professionals will discuss nexus, apportionment allocations, and how SALT planning should incorporate these rules for businesses with sales transacti... Read More

Form 1041 Schedule D: Reporting Capital Gains for Trusts and Estates
Beneficiary Allocations, Loss Limitations, DNI, Tax Computation Using Maximum Capital Gain...
October 20, 2020 CPE, EA Download

This course will provide tax advisers with a thorough and practical guide to reporting trust capital gains income on Schedule D of Form 1041. The panel will demonstrate calculating and allocating capital gains and losses to beneficiaries, explain the distributable net income (DNI) rules of IRC 643(a... Read More

Private Foundation Audit Response: The Current IRS Initiative, Form 4720, Disqualified Per...
October 7, 2020 CPE, EA Download

This course will cover the latest IRS campaign targeting private foundations for 990-PF return preparers and advisers to foundations. Our panel of foundation experts will explain how to prepare form 990-PF to avoid selection and offer advice for handling the IRS examination of these charitable organ... Read More

Expanded State Tax Duties for Businesses: Sales and Income Tax, Navigating New State Compl...
Wayfair Impact on Income Taxes; Economic Nexus Exemptions; Retroactive Tax Collection on O...
October 7, 2020 CPE Download

This course will provide tax professionals and advisers an in-depth analysis and guidance for navigating the continued expansion of state tax duties and compliance for businesses. The panel will discuss the post- Wayfair landscape updates and how states have opened new and broader tax pipelines. The... Read More

Compensation and Fringe Benefits Paid by Pass-Through Entities: Reporting and Tax Issues
Health Insurance Premiums, Retirement Contributions, Auto Allowances, and Other Perks
October 7, 2020 CPE, EA Download

This course will explain reporting and tax obligations for fringe and other benefits paid to shareholders, partners, and employees of pass-through entities (PTEs). The panel will clarify when and where to report these benefits, which benefits are deductible by the PTE, and how to calculate and tax t... Read More

Mastering U.S. Tax Reporting of Foreign Retirement Account Ownership and Distributions
Calculating Current Tax, Revenue Procedure 2020-17, Detailing Informational Reporting
October 6, 2020 CPE, EA CPE On-Demand, Download

This course will provide tax advisers with a comprehensive guide to understanding the reporting requirements of U.S. taxpayers with beneficial interests in foreign/non-U.S. retirement accounts, including pensions, annuities, social security equivalents, and recent relief exempting specific trusts fr... Read More

State Taxation of Foreign Income: Section 163(j), GILTI, Section 250 Deduction, Repatriati...
October 1, 2020 CPE, EA CPE On-Demand, Download

This course will discuss the multitude of differences in state requirements for reporting foreign income. Our panel of experts in foreign income tax matters will explain the latest developments in state taxation of GILTI income, the corresponding Section 250 deduction, and Section 965 repatriation p... Read More

Tax Issues for Manufacturers and Distributors: CARES Act, Sales Tax Compliance, Capital Ex...
September 29, 2020 CPE, EA Download

This course will guide tax professionals through key tax challenges for manufacturers and distributors. The panel will discuss opportunities under the CARES Act and other regulations, new federal and state tax incentives, sales and use tax implications and exemptions, capital expenses, NOLs, and oth... Read More

Form 8621 PFIC Reporting: Passive Foreign Investment Company Rules
Subpart F Expansion, New U.S. Shareholder Rules, Dealing With Dual CFC/PFIC Status, QEF El...
September 24, 2020 CPE, EA CPE On-Demand, Download

This course will furnish tax advisers with a thorough and practical guide to the reporting of 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 holdi... Read More

Negotiating State Tax Settlements: Voluntary Disclosure, Amnesty Agreements, and Audit Str...
September 23, 2020 CPE Download

This course will explain the methods available for resolving past multistate tax liability for businesses and advisers to taxpayers selling products or services in several states. Our panel of state and local tax veterans will cover voluntary disclosure programs, amnesty arrangements, and negotiatin... Read More

Estate Planning for Closely Held Businesses: Transfers to Trusts, Private Placement Life I...
September 17, 2020 CPE, EA Download

This course will discuss the strategies for and advantages of transferring closely held business interests during the current economic climate for advisers and tax practitioners working with these entities and owners. Read More

Reverse Audits for Corporate Taxpayers: Best Practices for Identifying Sales Tax Refunds
September 8, 2020 CPE, EA Download

This course will offer corporate tax and financial professionals best practices for managing sales and use tax recovery projects. The panel will discuss how to identify potential tax overpayments and how to work through the recovery process with internal stakeholders, external consultants, and/or st... Read More

State Taxation of Estates: Mitigating and Avoiding State Estate and Inheritance Taxes
September 2, 2020 CPE Download

This course will detail the caveats and considerations of state estate and inheritance taxes payable in many states. Our panel of estate planning experts will outline specific strategies to lower these taxes, including steps to change a taxpayer's domicile. Read More

Not-for-Profit Organizations Fraud Prevention and Detection: Common Scenarios and Red Flag...
September 1, 2020 CPE Download

This course will provide nonprofit advisers and individuals involved with NPOs practical guidelines to identify and prevent common fraudulent schemes perpetrated against these organizations. Read More

Sales and Use Tax for Cloud Computing, Software, Apps, and Other Digital Products and Serv...
Overcoming Vendor and Customer Compliance Challenges Due to Inconsistent Multistate Tax La...
August 27, 2020 CPE Download

This course will provide tax professionals with a detailed and practical guide to the latest state developments and trends impacting multistate companies dealing with digital products and services (cloud computing) as either seller or buyer. The panel will offer compliance approaches for adjusting t... Read More

U.S.-UK Dual Taxation Pitfalls: Reporting Issues and Planning Opportunities for U.S. Taxpa...
Analyzing Tax Treaties to Minimize Tax: Impact of Brexit, Passive Income, and Pass-Through...
August 27, 2020 CPE, EA Download

This course will provide tax advisers with a thorough and practical guide into the tax reporting requirements and planning opportunities for U.S. taxpayers with earnings or assets in the United Kingdom, as well as UK citizens with U.S. tax reporting obligations. The panel will discuss U.S. tax law a... Read More

Loss Limitations Analysis: Basis, At-Risk, Passive, and NOLs
August 26, 2020 CPE, EA CPE On-Demand, Download

This course will discuss the hierarchy of basis, at-risk, passive loss limitations (PALs), net operating losses (NOLs) limitations, and steps to avoid and mitigate the limitation of losses for owners of partnerships and S corporations. Read More

Tax Reporting and Reconciliation of Hedge Fund and Other Alternative Investment Fund K-1s
Navigating Footnotes and Tying Information to the Tax Return
August 20, 2020 CPE, EA CPE On-Demand, Download

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

Statement of Functional Expenses for Nonprofits: Categorizing and Reporting Expenses Under...
August 20, 2020 CPE Download

This course will provide nonprofit finance professionals and their advisers with a review of current trends related to statements of functional expenses (SFEs) and best practices for creating an accurate account of functional expenses. Read More

Complex Gift Reporting on Form 709: GRATs, Business Interests, Crummey Trusts, CLTs and CR...
August 20, 2020 CPE, EA CPE On-Demand, Download

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

International Tax Issues for Athletes and Entertainers: Residency, Tax Treaty Provisions,...
August 20, 2020 CPE, EA Download

This course will discuss ways to mitigate the tax burden for foreign athletes and entertainers. Our international taxation experts will discuss residency requirements along with structuring opportunities, tax treaty benefits, and withholding considerations for U.S. resident and nonresident performer... Read More

Restaurant Taxation: Calculating Tips and FICA Tip Credit; Food Donations, Sales Tax, QIP,...
August 19, 2020 CPE, EA Download

This course will discuss taxation issues unique to restaurants, including calculating and reporting tips, the enhanced deduction for food inventory, remitting sales tax, and the FICA tip credit as well as the application of recent relief under the CARES Act to the food industry. Read More

Subpart F vs. GILTI: Strategies for U.S. Companies, Foreign Tax Credit Rules, New GILTI Hi...
Planning Subpart F Inclusion to Use Excess Foreign Tax Credit Carryovers
August 18, 2020 CPE, EA Download

This course will provide corporate tax decisionmakers and advisers with a practical overview of Subpart F tax treatment of controlled foreign corporations (CFCs). The panel will detail the intersection of Subpart F with GILTI and the foreign tax credit regulations, and describe strategies in which i... Read More

Section 267A New Final Anti-Hybrid Regulations
Hybrid Deduction Accounts, Foreign Hybrid Mismatch Rules, and Notional Interest Deductions
August 13, 2020 CPE, EA Download

This course will cover the disallowance of deductions for certain hybrid transactions with related parties under Section 267A, including an analysis of the April 2020 finalized and proposed regulations. Read More

Managing Complex Audits and Negotiating State and Local Tax Settlements
State Tax Compliance Traps, State Enforcement Actions, Audit and Settlement Procedures, Do...
August 13, 2020 CPE, EA Download

This course will provide tax professionals and corporate finance executives with useful strategies and best practices for managing audits and negotiating state and local tax settlements. The panel will guide advisers on critical sales tax and other state tax compliance issues and current methodologi... Read More

Reporting UBTI From Investments in Partnerships and S Corporations
Footnotes and Separate Disclosures, UDFI Exemptions
August 12, 2020 CPE, EA Download

This course will provide a comprehensive and practical guide into the rules governing unrelated business income tax on unrelated business taxable income (UBTI) as applied to partnerships and S corporations. The panel will discuss the reporting requirements imposed on tax advisers serving pass-throug... Read More

NOLs, Carryback Claims, and Amended Returns: Maximizing Benefits of the CARES Act
Amending Returns for QIP, 163(j), 461(l), Section 965 Transition Payments, and New IRS Pro...
August 11, 2020 CPE, EA Download

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

Foreign Trust Challenges for U.S. Tax Professionals
Navigating Tax Traps and Opportunities, Fiduciary Accounting Income, Form 3520, and FATCA...
August 6, 2020 CPE, EA Download

This course will explore the U.S. tax compliance and accounting issues arising from foreign trust income. The panel will discuss specific U.S. tax planning issues for foreign trusts that tax advisers and tax counsel should understand. Read More

Private Foundations: Making Nontraditional and Foreign Grants in Compliance With IRS Regul...
Making Individual Grants Without and With Preapproval, Meeting Equivalency Tests and Expen...
August 4, 2020 CPE, EA Download

This course will discuss IRS guidelines and best practices for private foundations (PFs) making distributions to foreign charities, individuals, and other unique grants. Our panel of nonprofit experts will explain how to meet equivalency test requirements for foreign donations, structure individual... Read More

Partnership Benefits in the CARES Act: Amending for QIP, Applying 163(j) Relief, Calculati...
Implementing Revenue Procedures 2020-22 and 2020-23
August 3, 2020 CPE, EA Download

This course will discuss maximizing the benefits of the CARES Act and other recent relief for partnerships and their underlying partners. Our panel of experts will review handling the QIP life correction, the increase in the 163(j) limitation, calculating loan forgiveness, and other matters. They wi... Read More

ASC 830 Foreign Currency Reporting: Remeasurement, Translation, and Consolidated Financial...
July 30, 2020 CPE Download

This course will explain remeasuring accounting records into an entity's functional currency, translating financial statements into the reporting currency, and consolidating financial statements for entities engaged in operations transacted in foreign currencies. Our panel of ASC 830 experts will ex... Read More

State Taxation of Digital Goods and Services: Cloud Computing, Cryptocurrency, Gaming, Vir...
July 29, 2020 CPE Download

This course will cover situations actually and potentially creating state income tax nexus for digital revenue received by businesses. Our SALT panel will discuss how specific states determine nexus for digital goods and products, which states have rules concerning the determination, and how to best... Read More

Charitable Giving and the CARES Act: 100% AGI Limitation, Donating Appreciated Property
CLATs and GRATs, Taking Advantage of Low IRS Section 7520 Interest Rates
July 28, 2020 CPE, EA Download

This course will discuss recent changes to charitable contributions and explain how to maximize tax savings by making charitable gifts. Our panel of tax experts will discuss donating appreciated property, utilizing the 100% AGI limitation, and establishing a charitable lead annuity trust (CLAT), as... Read More

Tax Consequences of Stock Options: ISOs, NSOs, ESPPs, and RSUs
July 27, 2020 CPE, EA CPE On-Demand, Download

This course will discuss the tax implications of incentive stock options (ISOs), non-qualified stock options, ESPPs, and restricted stock units (RSUs). Compensating employees with stock allows them to purchase company stock at reduced prices and to share in the success and appreciation of the compan... Read More

Sampling Strategies in Sales Tax Audits: Selecting an Appropriate Methodology and Negotiat...
July 23, 2020 CPE Download

This course will prepare state tax professionals to establish audit samples for a state sales or use tax audit by reviewing proven sampling strategies used by corporate tax departments in audits across diverse industries. Read More

Crummey Trusts: Irrevocable Life Insurance Trusts, Beneficiary Powers, and Notification Re...
July 23, 2020 CPE, EA Download

This course will explore the benefits of Crummey trusts, Crummey powers, notification requirements, and possibly the best use of these powers--the irrevocable life insurance trust (ILIT). Read More

Capital Account Challenges for Partnerships: Tackling Calculations, Complex Operating Agre...
July 22, 2020 CPE, EA CPE On-Demand, Download

This course will give tax professionals preparing Form 1065 tax returns a detailed review of the requirements for capital account maintenance for partnerships and LLCs, including a general outline of tax allocations, mathematical examples, explanations of operating agreements, and approaches to comp... Read More

Section 704, Targeted Allocations and the Distribution Waterfall: Overcoming Challenges Ab...
Understanding the Economic Effect Test and How to Allocate Income or Loss Using Targeted A...
July 16, 2020 CPE, EA Download

This course will provide tax professionals with a review of the critical concepts of targeted allocations and the role they play in making valid allocations to partners by partnerships and certain LLCs under Sect. 704(b). Read More

FBAR 2020 Update: FinCen Form 114, Deadlines, Extension, Penalty Resolution, and Waiver Pr...
Who Must File, What Must Be Reported, Willful vs. Non-Willful Failures
July 16, 2020 CPE, EA Download

This course will provide tax advisers with a practical guide to completing required FBAR filing requirements. The panel will offer detailed instruction on completing and filing an FBAR (FinCen Form 114), discuss recent IRS penalty enforcement actions for non-filing of foreign bank accounts, and desc... Read More

New Proposed UBTI Regulations: Identifying Separate Trades or Businesses, Siloing NOLs, Re...
July 9, 2020 CPE, EA Download

This course will provide nonprofit advisers and exempt organization personnel with a critical analysis of proposed unrelated business taxable income (UBTI) silo regulations issued Apr. 23, 2020. These regulations offer guidance in identifying separate lines of trade or businesses for purposes of cal... Read More

Sourcing U.S. and Foreign Income: Dividends, Service Income, Property Sales, Rents, and In...
July 8, 2020 CPE, EA Download

This course will provide a comprehensive review of how income is sourced to the U.S. and other countries. Our authoritative panel will provide insights to help mitigate multi-country taxation and avoid improper classifications of income. They will explain the benefits available in particular income... Read More

IRC 962 Election for Corporate Tax Rate on Subpart F Income
Avoiding GILTI Complexities, Claiming Indirect Deemed Paid Foreign Tax Credits, and NOL Ca...
July 7, 2020 CPE, EA CPE On-Demand, Download

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

Tax Issues in Multinational M&A: Choice of Entity, Section 338(g) Election, GILTI vs. Subp...
July 1, 2020 CPE, EA Download

This course will outline the caveats international tax professionals need to be aware of when working with buyers and sellers of multinational entities. Our panel of experts will explain the latest tax considerations of business combinations for multinational companies after the recent tax act. Read More

IRC 451(b) and Revenue Recognition: Proposed Regulations, Changes in Accounting Method, Sp...
June 30, 2020 CPE, EA Download

This course will assist tax practitioners in complying with Section 451(b) and its required inclusion of income, not later than for financial accounting purposes, in tax returns for businesses. Our panel will explain the proposed regulations, applicable financial statements, special accounting metho... Read More

Self-Employed Taxpayers: CARES Act and FFCRA Relief
Calculating PPP Loan Forgiveness, NOL Carrybacks, Family Leave Credits
June 30, 2020 CPE, EA Download

This course will cover recent relief provided under the CARES Act and Families First Coronavirus Response Act (FFCRA) and its application to taxpayers filing Form Schedule C, Profit or Loss from Business. This program is for tax professionals advising and preparing returns for self-employed taxpayer... Read More

Calculating IRC 199A Qualified Pass-Through Business Income Deduction
Determining QBI, Eligible Entities, Phase-Ins, Carry-Forwards, Wage and Capital Limitation...
June 29, 2020 CPE, EA Download

This course will guide partnership tax advisers and compliance professionals in calculating the Section 199A Deduction of Qualified Business Income of Pass-Through Entities, which is central to the tax overhaul/reform legislation. The panel will detail activities eligible for the deduction, describe... Read More

Converting From S Corp to C Corp: Recent Proposed 1371(f) Regulations, Favorable Treatment...
June 24, 2020 CPE, EA Download

This course will provide tax advisers and compliance professionals with a thorough exploration of the potential tax benefits and hazards of revoking S elections and converting entities to C corporations. The panel will offer tools and strategies to maximize the tax and operational advantages of maki... Read More

Financial Statement Impact of COVID-19: Subsequent Events, Risk and Uncertainties, and Goi...
June 24, 2020 CPE Download

This course will address financial reporting considerations in light of the recent pandemic. The panel will detail financial statement, disclosure, and reporting matters, including loss contingencies, going-concern and subsequent event disclosures, collectibility of assets, and other areas that acco... Read More

Tax Ethics in an Era of Social Distancing: Practical Advice for Practitioners
Best Practices for Ensuring Compliance With Circular 230 and Other Applicable Rules
June 23, 2020 CPE, EA Download

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

Mexico's VAT for U.S. Companies: Meeting Compliance Obligations and New Taxation of Digita...
Obtaining Credits and Refunds, Determining VAT Withholding
June 23, 2020 CPE Download

This course will position U.S. corporate tax professionals to more effectively comply with VAT reporting, withholding, and remittance requirements in Mexico when their companies either purchase goods there, sell to Mexican residents, or provide digital or other services in the country. Read More

Generation-Skipping Transfer Tax: Fundamentals and Planning Opportunities
Identifying Skip Persons, Direct vs. Indirect Skips, Exemption Allocations, and More
June 18, 2020 CPE, EA Download

In this course, our panel of estate experts will describe the fundamentals of the complex federal generation-skipping transfer tax in simple and clear terms. They will also talk about GST planning opportunities, particularly those that should be implemented prior to the reduction in the generation-s... Read More

State Tax Strategies for Athletes and Entertainers: Residency and SALT Deduction Limitatio...
June 18, 2020 CPE CPE On-Demand, Download

This course will discuss how performers are taxed in varying states, mitigating the impact of state taxes, and the impact of tax reform on athletes and entertainers. Most individuals live and work in the same state and file a federal and a single state return. Professional athletes and entertainers... Read More

U.S. Social Security Totalization Agreements
Avoiding Double Taxation, Maximizing Government Retirement Benefits, and Documenting Exemp...
June 18, 2020 CPE, EA Download

This course will provide tax advisers with a comprehensive guide to navigating the complex area of Social Security totalization agreements. The panel will detail how totalization transactions operate and what documentation is necessary to avoid dual social security contributions. The experts will al... Read More

NOL Treatment on Federal Corporate and Individual Tax Returns: Challenges for Preparers
Changes Under the CARES Act, the Proposed 382 Regulations, Calculating the Section 382 Lim...
June 16, 2020 CPE, EA Download

This course will provide tax preparers with a thorough and practical guide to the reporting challenges and planning opportunities involved in net operating loss (NOL) calculations for individual and corporate federal tax returns after the liberalization of NOL deductions under the CARES Act. Read More

Global Entity Structuring: U.S. Taxpayers Doing Business Abroad
U.S. or Foreign, Corporation or Pass-Through, FTCs, Treaty Provisions and Relief Under 962
June 11, 2020 CPE, EA Download

This course will weigh the pros and cons of holding structure choices for foreign investments made by U.S. taxpayers. Our panel will explore the tax impact of entity choice as well as relief available for advisers working with taxpayers with global income. Read More

New Foreign Tax Credits: Applying the Final and Proposed Regulations and Preparing Form 11...
Categorizing Income, Allocating R&E and Stewardship Expenses, and Reporting Foreign Tax Re...
June 10, 2020 CPE, EA Download

This course will provide an analysis of the proposed and final regulations issued in December 2019 and discuss the preparation of Form 1118 for tax practitioners and advisers grappling with these calculations. Read More

CARES Act Benefits for Nonprofit Organizations: Payroll Protection Program, EIDL Loans, Pa...
June 10, 2020 CPE, EA Download

This course will explain the impact of some of the rules enacted as part of the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) on nonprofit organizations (NPOs). Our panel will discuss the Paycheck Protection Program (PPP) and Economic Injury Disaster Loans (EIDLs), employee rete... Read More

Correcting Errors and Changing Accounting Methods: Missed Elections, Rescinding Elections,...
Section 9100 Relief, PLRs, Late S-Elections, and Forms 8275 and 8275-R
June 9, 2020 CPE, EA Download

This course will explain the many ways to obtain relief for missed, late, or retrospective tax elections after tax reform. Our authoritative panel will cover the types of relief available, applying for relief, and when an adviser should include Form 8275 or 8275-R with a tax return. Read More

Tax Issues of Global Workforce Compensation: Equity Awards, Deferred Comp, and Compliance
June 4, 2020 CPE Download

This course will point out the issues of multinational employee compensation that tax professionals working with global businesses need to understand. The panel will discuss the caveats of sending workers to other countries, how to avoid or lower payroll and other taxes imposed in other countries, a... Read More

IRC Section 67(g) and Form 1041 Trust Deduction Rules: Fiduciary Fees, State and Local Tax...
June 4, 2020 CPE, EA CPE On-Demand, Download

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

Accounting for Nonprofits: Contributions and Exchange Transactions Under ASU 2018-08 and A...
June 3, 2020 CPE Download

This course will provide nonprofit advisers with a review of the material terms of accounting standards and guidance on accounting for contributions and exchange transactions. The panel will also provide insights and perspectives into facing practical challenges that are not addressed explicitly in... Read More

New IRS Rules for S Corporations: Activity and Basis Reporting, NRAs, QBI, and IRS Basis A...
June 3, 2020 CPE, EA CPE On-Demand, Download

This course will address the latest Subchapter S corporation tax issues. Our panel will discuss the requirements to include basis schedules in individual income tax returns, separate activity reporting in Form 1120-S, nonresident aliens and ESBTs, and preparing for the current IRS initiative focusin... Read More

COVID-19 Relief and State Tax: NOL Adjustments, 163(j), Payroll and Sales Tax, State-Speci...
June 2, 2020 CPE Download

This course will address state responses to COVID-19 and discuss the potential state tax implications of the federal tax changes in the recently enacted Coronavirus Aid, Relief, and Economic Security (CARES) Act. In addition to state income tax, our SALT experts will outline state-specific assistanc... Read More

Foreign Taxpayers and the CARES Act: NOL Carrybacks, PPP Loans, Permanent Establishment, F...
June 2, 2020 CPE, EA Download

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

Maintaining Partner Capital Account Balances: Preparing Workpapers, Documenting Allocation...
May 27, 2020 CPE, EA CPE On-Demand, Download

This course will provide tax preparers and compliance professionals serving partnerships and LLCs with a solid and practical foundation for maintaining partners' capital account balances, including account set up and workpaper preparation. The panel will offer a practical discussion of tax allocatio... Read More

IRS Audits: Responding to IDRs, Independent Office of Appeals, Extending the Statute, and...
May 26, 2020 CPE, EA Download

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

Estate Planning Strategies During and After a Market Correction: The COVID-19 Edition
May 26, 2020 CPE, EA Download

This course will review certain estate and gift planning strategies that all advisers should be discussing with their clients to take advantage of the current market decline and low interest rates. Read More

Tax Considerations of the CARES Act: QIP Correction, PPP and EIDL Loans, NOL Carrybacks an...
May 26, 2020 CPE, EA Download

This course will review the latest developments and clarifications of the relief packages so that practitioners can better serve clients suffering from economic losses as a result of the pandemic. The program will benefit tax advisers wading through the massive relief offered to taxpayers to mitigat... Read More

Nonresident Tax Issues: Effectively Connected Income, Structures for Holding U.S. Assets,...
May 21, 2020 CPE, EA Download

This course will provide tax practitioners working with U.S. nonresident aliens (NRAs) practical steps to minimize U.S. taxes for these U.S. taxpayers. The panelists will cover the rules for federal income, estate, and gift taxation of nonresidents and provide concrete advice on mitigating these tax... Read More

State Taxation of Cannabis: Interplay With Federal Taxation, Recent Cases and State Initia...
Mitigating Sales, Growers, and Excise Taxes
May 20, 2020 CPE Download

This course will address the state taxes imposed by states that have legalized/decriminalized cannabis and the interplay between federal and state tax treatment of businesses in the flourishing cannabis industry. Our panel will review current developments and explain the taxing regimes in individual... Read More

Partner Profits Interests: IRS Safe Harbor, Migrating From Employee to Partner, Ensuring C...
May 20, 2020 CPE, EA Download

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

Clergy Taxation: Housing Allowances, W-2 Reporting, Deason Rule, Gifts, and Social Securit...
May 19, 2020 CPE, EA CPE On-Demand, Download

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

Accounting for Income Taxes ASC 740: Tax Provisions, Uncertain Tax Positions, Valuation Al...
May 19, 2020 CPE Download

This course will analyze the components of accounting for income taxes, including determining current versus deferred provisions, reporting uncertain tax positions, financial statement presentation, recently released ASU 2019-12, and the effects of COVID-19 relief on these components. Read More

Complex IRS Penalty Abatement Procedures for Failure-to-File, Failure-to-Pay, and Accuracy...
Mastering Procedural and Practical Ways to Obtain Penalty Abatement; Mitigating Harsh IRS...
May 14, 2020 CPE, EA Download

This course will provide tax professionals with a comprehensive and practical guide to navigating the procedural and efficient ways to obtain a penalty abatement. The panel will cover domestic and foreign information abatement requests and will offer useful tools for compiling and submitting the app... Read More

Community Property: Estate and Income Tax Issues
Preserving Community Property Status Until Death, Filing Separate Returns, IRS Challenges
May 14, 2020 CPE, EA Download

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

U.S. Foreign Tax Reporting for Individuals: International Repatriation and Inclusion Provi...
Section 962 Election, GILTI Inclusions, Intangible and Passive Income Treatment
May 14, 2020 CPE, EA CPE On-Demand, Download

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

Composite Returns and Nonresident Withholding for Pass-Through Entities: Multistate Comple...
Determining Whether to File Composite Returns, Dealing With Withholding Requirements
May 12, 2020 CPE, EA Download

This course will offer tax professionals a deep dive into composite tax provisions and withholding requirements of pass-through entities with nonresident shareholders and partners. The panel will provide an advanced level look at the specific issues facing tax advisers to pass-through entities regar... Read More

Cybersecurity, the IRS, and Data Security Plans: Meeting FTC Requirements and IRS Guidelin...
May 12, 2020 CPE, EA Download

This course will provide tax preparers and advisers with the knowledge needed to protect sensitive client data and their computer systems and comply with the new IRS data security requirements. Read More

Residency, U.S. Source Income, Deductions, and Filing Status in Dual-Status Returns
Mechanics of Filing Both Resident and Nonresident Returns
May 7, 2020 CPE, EA Download

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

State Taxation of Pass-Through Entities: Recent Nexus Developments, SALT CAP Pass-Through...
May 6, 2020 CPE Download

This course will provide SALT professionals and advisers to flow-through entities with a detailed and practical guide to the critical state tax issues and trends impacting members and shareholders in multistate flow-through entities. The panel will discuss determining the character of pass-through i... Read More

U.S.-Canadian Tax Issues: Nexus, Treaty Benefits, Treaty-Based Returns, Regulations 102 an...
May 6, 2020 CPE Download

This course will discuss key issues regarding income tax and sales tax compliance obligations for entities doing business in Canada. The panel will outline issues that companies face when doing business in Canada, including a review of the Canadian system of taxation, reporting obligations that may... Read More

Real Estate 199A Aggregation and 469 Grouping Rules: Notice 2019-38, Real Estate and Safe...
May 5, 2020 CPE, EA Download

This course will discuss strategies for real estate professionals, agents, and investors after tax reform. The release of final Section 199A regulations provided guidelines for the 20% QBI deduction and Notice 2019-38 provided a safe harbor that qualifies rental real estate to be treated as a trade... Read More

Multistate Allocation of Trust Distributable Net Income: Income Sourcing and Apportionment
DNI Calculations, Allocating Income Between Trust and Multistate Beneficiaries
April 30, 2020 CPE, EA Download

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

Broker-Dealer Audits: Overcoming Costly Deficiencies in PCAOB Examinations and Avoiding Sa...
Addressing Auditor Independence, Related-Party Transactions, SEC Net-Capital Rules, and Mo...
April 28, 2020 CPE Download

This course will provide audit professionals and advisers with practical guidance for conducting broker-dealer audits, offering tools to avoid the most common and costly risk areas in broker-dealer audits as identified in PCAOB annual inspections. The panel will offer their experiences and practical... Read More

SECURE Act: Addressing Significant Changes to Retirement Planning
RMDs, Qualified Charitable Distributions, Elimination of Stretch IRAs, Part-Time Employees...
April 28, 2020 CPE, EA Download

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

Economic Nexus Rules and New Tax Challenges for Multistate Businesses
Sales Taxation Post-Wayfair for Remote Sellers of Goods and Services; Key Tax Planning Con...
April 28, 2020 CPE Download

This course will guide tax professionals and advisers on the state tax issues facing remote sellers of taxable goods and services since the U.S. Supreme Court's decision in South Dakota v. Wayfair. The panel features attorneys who represented Wayfair in the case who will discuss the ramifications of... Read More

Nonresident and Mobile Workers: Nexus Triggers, State Tax Traps
State Withholding Rules, Personal Income Tax Allocation, Resident Credits, and More
April 23, 2020 CPE, EA Download

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

Partnership Audit Adjustments Under the Centralized Audit Regime
Push-Out and Pull-In Adjustments, Audit Tips, and New Forms 8978 and 8986
April 22, 2020 CPE, EA Download

This course will cover practical considerations for partners and advisers to partnerships now operating under the new partnership audit regime. Our panel of experts will review the latest guidance, explain partnership audit adjustments, and make recommendations for steps to take in light of the impl... Read More

Sales Tax Exemptions and Resale Certificates: Compliance Issues, State-by-State Requiremen...
April 7, 2020 CPE, EA Download

This course will provide tax professionals and advisers an in-depth analysis of the requirements and compliance issues of state sales tax exemptions and resale certificates. The panel will discuss the criteria for securing sales tax exemptions and resale certificates, recent state regulations hamper... Read More

State Corporate Income Apportionment: Key Fundamentals and Legislative Trends
Understanding State Approaches to Factor Weighting, Service Revenue, Key Apportionment Con...
March 26, 2020 CPE Download

This course will provide SALT practitioners working with multistate companies a review of key apportionment concepts, relevant court decisions, and new state laws and proposals. Read More

Employee Stock Options: Tackling Complex Tax, Accounting, and Valuation Challenges
Navigating IRC Section 409A, FASB Requirements, and the AICPA's Practice Guide to the Valu...
March 25, 2020 CPE Download

This course will give tax advisers, corporate tax professionals, auditors, and valuation professionals a detailed review of the IRS rules and financial accounting standards that impact the reporting, issuance, and receipt of employee stock options. The panel will discuss qualified vs. nonqualified o... Read More

Form 5471 for Interests in Foreign Entities: CFC Reporting Relief, Determining Ownership S...
March 5, 2020 CPE, EA Download

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

Audit Sampling Strategies for Nonprofits: Uniform Guidance Compliance, Reporting and Commu...
March 4, 2020 CPE Download

This course will explain sampling procedures for audits conducted under the uniform guidance. Our panel will review the necessary sampling concepts and steps when performing single audits. Read More

Trusts and Estates Foreign Asset Reporting: FATCA, FBAR, Forms 3520, 5471, and 8865
March 4, 2020 CPE, EA Download

This course will identify and explain the many required foreign reporting obligations, best practices for avoiding penalties, and how to resolve past noncompliance for trusts and estates. This webinar is for tax preparers, fiduciaries, and other professionals working with trusts and estates. Read More

Responding to Common IRS Notices: 90-Day Letters, First-Time Penalty Abatement, and Reason...
March 3, 2020 CPE, EA Download

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

Sales and Use Tax Reserves: Financial Accounting Standards Under ASC 450 and IAS 37
Establishing and Maintaining Accruals, Provisions, and Disclosures of Contingent Liabiliti...
February 27, 2020 CPE Download

This course will provide tax professionals with a review of current best practices for establishing, documenting, and maintaining reserves for uncertain sales and use tax positions of multinational companies using the most current interpretations of financial reporting under US General Accepted Acco... Read More

India-U.S. Tax Issues: FATCA/FBAR Reporting Compliances, NRE/NRO Account Requirements, Tax...
February 27, 2020 CPE, EA Download

This course will assist tax preparers with the complexities of filing U.S. Form 1040, U.S. Individual Income Tax Return, for taxpayers who are also filing Form ITR in India. Our panel of experts will review and explain India's Form ITR, including its categories of income and deductions. They will he... Read More

Partnership Debt Allocations and New IRS Regulations: Minimizing Tax Consequences
Bottom-Dollar Guarantees, Disguised Sales, Recourse and Nonrecourse Debt Allocations
February 26, 2020 CPE, EA Download

This course will provide tax advisers with a thorough and practical guide to the challenges of allocating recourse and nonrecourse partnership debt, including an analysis of the Treasury regulations issued in October 2019. Read More

Correcting Common Form 990 Errors: Identifying Audit Triggers and Remedying Prior Year Fil...
Penalty Abatements, Fixing Prohibited Transactions, Reconciling Related Organization Trans...
February 25, 2020 CPE, EA Download

This course will provide advisers to nonprofit and exempt organizations with a practical guide to identifying, avoiding, and correcting the most common and complex errors in completing Form 990 and Form 990-PF. The panel will focus on the mechanics of tax reporting, offer concrete examples of correc... Read More

Form 8854 Exit Tax Calculations and Reporting and IRS Relief Procedures for Certain Former...
Determining Covered Expatriate Status, Navigating the Mark-to-Market Tax, and Expatriation...
February 20, 2020 CPE, EA Download

This course will provide tax advisers and compliance professionals with a practical guide to the basic calculations and reporting requirements needed for U.S. taxpayers and exiting green card holders. The panel will discuss the rules of Section 877A, how to determine if you are a covered expatriate,... Read More

Sect. 704(c): Contributions to Partnerships and LLCs
Navigating Unsettled Issues, Complex Rules, and Allocation Method Elections
February 19, 2020 CPE, EA Download

This course will provide tax advisers with a thorough and practical guide to navigating the complex requirements of Section 704(c). The panel will go in depth to identify the contributed property subject to Section 704(c) and will discuss available elections to allocate gain and loss. Read More

1031 Exchanges: Identifying Property, Calculating Depreciation, Completing Form 8824, Tax...
February 18, 2020 CPE, EA Download

This course will provide an overview of Section 1031, like-kind exchanges, so that both new and seasoned tax professionals, can better advise clients participating in these transactions. The panel will provide an overview of the components of LKEs including defining qualifying property, understandin... Read More

New York State and City Tax Issues: Top Tax Issues Impacting Businesses and Business Owner...
Choice of Entity, Nexus, Apportionment, Sales Tax, and Other Considerations
February 17, 2020 CPE Download

This course will explain the unique aspects of New York State and City taxation when compared to the laws of other jurisdictions. Our expert will guide SALT professionals and business owners through a summary and evaluation of key issues within New York's corporate tax, sales tax, withholding tax, a... Read More

Estate and Gift Tax Risks and Opportunities for Family Owned Entities: Impact of Recent Co...
February 13, 2020 CPE, EA Download

This course will provide insight to tax professionals in dealing with family-owned entities (usually limited partnerships or LLCs) to avoid tax pitfalls and explain new considerations for organizing (and re-organizing) these entities in light of recent court cases as well as tax reform. Read More

Schedule M-3 Book to Tax Adjustments: Overcoming the Toughest Challenges in Reporting Inco...
February 13, 2020 CPE, EA Download

This course will guide corporate tax executives and advisers on the complex challenges that arise in the context of book-tax adjustments on Schedule M-3 for partnerships, S corps, and corporate clients. The panel will identify and offer practical solutions for the most complex problems that frequent... Read More

Partnership Terminations: Sale or Abandonment of an Interest, Retirement or Death of Partn...
February 12, 2020 CPE, EA Download

This course will provide tax return preparers with increased familiarity with the issues involved in transfers of partnership interests, including exchanges, the retirement of a partner, gift, contribution or abandonment of a partnership interest, and the death of a partner. Read More

Subpart F Income Rules and Sections 956, 958, and 1248: Reporting Challenges of Controlled...
February 6, 2020 CPE, EA Download

This course will provide professionals with a solid foundation on defining a controlled foreign corporation (CFC) and a "U.S. shareholder," under the rules of Subpart F. The panel will prepare corporate tax managers and advisers to master tax reporting challenges by drilling down into different type... Read More

Section 1202 Qualified Small Business Stock: Maximizing Tax Advantages of Gain Exclusion a...
Leveraging QSBS Code Provisions Including 1244 Ordinary Loss Treatment
February 4, 2020 CPE, EA CPE On-Demand, Download

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

Sales Tax Affiliate and Click-Through Nexus: Mastering Sales Tax Compliance for Multistate...
January 30, 2020 CPE Download

This course will bring tax professionals up to date on the compliance requirements of key states for click-through ads, online affiliates of companies, and in-state representatives. The panel will discuss key sales tax compliance challenges and recent legislative, regulatory, and judicial changes im... Read More

Partnership Activity Aggregation Rules: Unpacking the "Specified Service Trade or Business...
W2 Wage and Income Tests, Avoiding "Pack and Crack" Disallowances, and Claiming the 20% QB...
January 29, 2020 CPE, EA Download

This course will provide tax advisers to pass-through entities with an in-depth and practical guide to the rules governing permissible activity aggregation among multiple pass-through entities (PTEs) for purposes of calculating the 20% deduction for Qualified Business Income. The panel will go beyon... Read More

Tax Treatment of Real Estate Dealers, Investors, and Professionals
Capital Gains vs. Ordinary Income Treatment, Opportunity Zones and 199A
January 28, 2020 CPE, EA Download

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

U.S. Tax Reporting of Foreign Retirement Accounts and Other Foreign Trusts
January 23, 2020 CPE, EA Download

This course will cover tax considerations for individuals with interests in foreign retirement accounts and trusts and will benefit accountants, attorneys, and investment professionals serving these clients. The webinar will go beyond the basics to offer useful practice pointers on how the IRS appro... Read More

Asset Acquisition Rules for Section 199A: Avoiding QBI Limitations by Increasing UBIA
January 22, 2020 CPE, EA Download

This course will provide tax advisers to pass-through entities with a deep dive into the challenges and opportunities of the unadjusted basis of qualified property immediately after acquisition (UBIA) limitations to claiming the Section 199A Qualified Business Income (QBI) deduction. The panel will... Read More

Fundamentals of Capital Gains: Identifying Section 1231, 1245 and 1250 Gains, 0% Bracket a...
January 21, 2020 CPE, EA Download

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

Interpreting Tax Treaties: Tax-Free Interest, Foreign Tax Credits and Form 8833
January 16, 2020 CPE, EA Download

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

Fundamentals of Corporate Outbound Taxation: Boot Camp
Information Reporting Requirements, Anti-Deferral Rules, Income Sourcing, Discerning Globa...
January 15, 2020 CPE, EA Download

This course will provide tax advisers and compliance professionals with a sound foundation for identifying the U.S. tax consequences and information reporting requirements of outbound transactions. The webinar will outline the anti-deferral regimes, rules for income sourcing, foreign tax credits, ap... Read More

Foreign Activities Reporting Requirements for Exempt Organizations: Form 990 Schedule F an...
Identifying Required Disclosures and Tracking Location and Nature of Foreign Accounts For...
January 14, 2020 CPE, EA Download

This course will provide an in-depth exploration into the determinations, calculations, disclosures, and tax reporting of foreign investments, accounts, and activities held or engaged in by nonprofit/exempt organizations. The panel will offer practical guidance into identifying foreign investments t... Read More

New Cryptocurrency Guidance: Identifying Units, Hardforks, and Airdrops
January 14, 2020 CPE, EA Download

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

Unitary Combined Reporting Rules for Multistate Partnerships: Reconciling Conflicting Stat...
State Requirements for Flow-Through of Apportionment Factors, Permissible Allocations, Cor...
January 9, 2020 CPE, EA Download

This course will provide partnership tax advisers with a thorough and practical guide to the unitary reporting rules for partnerships with income or operations in multiple states. The panel will discuss critical questions such as whether the character of pass-through income is determined at partner... Read More

Strategic Trusts, IRC Sec. 831b Captives, ESOPs: Saving Income, Estate and GST Tax
January 8, 2020 CPE, EA Download

This course will explore often overlooked opportunities to implement now to help clients mitigate income and transfer taxes in 2020 and future years. Our speaker will discuss using strategic trusts, IRC Sec. 831b Captives, Employee Stock Ownership Plans (ESOPs), and other tax-saving techniques in li... Read More

Form 1040NR Nonresident Alien Filing Challenges and Effective Approaches
Determining Taxpayer Classifications and Elections, Computing Income and Deductions, Under...
January 7, 2020 CPE, EA Download

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

IRC 1400Z Qualified Opportunity Zones for Individual Investors: Tax Deferral and Reduction...
Claiming Capital Gains Tax Mitigation, Basis Step-Up on a Qualified Opportunity Fund Inves...
December 19, 2019 CPE, EA Download

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

Tax Treatment of Cannabis Partnerships: Pass-Through Entity Selection Strategies to Minimi...
Utilizing 199A QBI Deduction to Mitigate the Gross Income Inclusion and Section 280E Deduc...
December 18, 2019 CPE, EA Download

This course will provide tax advice to partnerships engaged in the cannabis business in states that have legalized its sale and/or cultivation. The panel will discuss the eligibility of pass-through entities claiming the QBI deduction, detail the rules limiting expense deduction under Section 280E,... Read More

Tax Research Techniques: Internet Sites and Tools, Methodology, Documentation and Communic...
December 17, 2019 CPE, EA Download

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

CFC Worthless Stock Loss Deduction Rules: GILTI and BEAT Limitations to Deductibility of I...
December 17, 2019 CPE, EA Download

This course will provide corporate tax advisers with a practical guide to claiming deductions of worthless stock in the context of controlled foreign corporations (CFCs) after the 2017 tax reform law. After briefly outlining the prior treatment allowing for a full deduction for worthless stock in a... Read More

Partnership Preferred Returns: Identifying Capital Shifts and Recharacterization Risks
December 12, 2019 CPE, EA Download

This course will provide partnership advisers and tax professionals with a thorough guide to the allocation and reporting challenges of partnerships with preferred return provisions in their operating agreements. The panel will discuss the tax risks to individual partners with preferred returns, des... Read More

Claiming the Section 41 R&D Credit: Small Business Provisions
Calculation and Substantiation of QRAs and QREs, Using R&D Credits to Offset Payroll Tax a...
December 12, 2019 CPE, EA Download

This course will provide tax advisers and compliance professionals with a thorough and practical guide to Section 41 Research and Development (R&D) Income Tax Credits. The panel will identify activities treated as qualified research activities (QRAs), offer guidance on documenting and claiming the c... Read More

Nonprofit M&A: Analyzing Tax, Accounting, and Business Aspects of Partnerships With Other...
December 12, 2019 CPE, EA Download

This course will provide advisers to nonprofits with a review of the business and regulatory benefits and risks of a wide variety of mergers and acquisitions, partnerships, and other business ventures among nonprofits. Read More

IRC Section 461(l) Business Loss Limitations: New Form 461
December 12, 2019 CPE, EA CPE On-Demand, Download

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

Stock Compensation, Deferred Compensation and State Income Taxes
Compliance with Corporate and Employer Filing
December 11, 2019 CPE Download

This course will discuss the state tax implications of incentive stock options (ISOs), non-qualified stock options, restricted stock units (RSUs), and other forms of stock compensation, including withholding obligations and issues involving mobile employee incentives. Read More

Outbound Foreign Income Tax Reporting Basics: Filing Requirements and Thresholds
Reconciling Income, Credits and Treaty Benefits, Foreign Entity Classification, GILTI
December 10, 2019 CPE, EA Download

This course will provide tax advisers with a guide to the framework of reporting foreign income and its accompanying tax obligations. The panel will detail the tax treatment of various classes of income, describe the remaining framework of deferral opportunities, credits for foreign taxes paid, tax... Read More

Trusts Holding Partnership Assets: DNI and FAI Calculations, Fiduciary and Reporting
Determining Whether Distributions Count as Income or Principal, Calculating QBI Deduction,...
December 10, 2019 CPE, EA Download

This course will provide tax professionals and fiduciary advisers with a practical guide to the rules governing trust accounting income and tax treatment of partnership share assets held by trusts. The panel will discuss the specific challenges that partnership holdings present in calculating FAI, d... Read More

Sales and Use Tax Compliance: Origin-Based vs. Destination-Based Sourcing, Key Issues for...
Recent State Regulations and Enforcement Actions, Multistate Sourcing and Apportionment, H...
December 5, 2019 CPE, EA Download

This course will provide tax professionals and advisers an in-depth analysis of sales and use tax compliance with a specific focus on origin-based versus destination-based sourcing rules and state regulatory enforcement. The panel will discuss differing state laws and enforcement actions in response... Read More

FASB ASU 2014-09 Revenue Recognition Standards for Nonprofit Entities: Implementing ASC 60...
Five-Step Process for Identifying Performance Obligations and Allocating Contract Inflows
December 5, 2019 CPE Download

This course will provide auditors and professionals with not-for-profit (NFP) financial reporting responsibilities with a thorough and practical guide to the FASB's Accounting Standards Update (ASU) 2014-09. The presenters will also discuss Revenue from Contracts with Customers (Topic 606) recogniti... Read More

Forming a Tax-Exempt Entity: State and 501(c) Considerations
December 4, 2019 CPE, EA Download

This course will guide advisers and individuals through the process of forming a tax-exempt entity (TEO). Our panel of experts will explain the process of establishing a nonprofit organization, including preparing the formation documents, selecting the appropriate entity type, state considerations,... Read More

Subpart F Expansion After Tax Reform: Increased Tax Liability and Reporting Obligations
New Controlled Foreign Corporation and U.S. Shareholder Definitions, GILTI, Transition Tax
December 3, 2019 CPE, EA Download

This course will provide tax advisers with a practical overview of the significant changes the 2017 tax reform law made to Subpart F tax treatment of controlled foreign corporations (CFCs). The panel will detail in plain language the specific areas where the law expanded Subpart F, including for exa... Read More

Gift Tax Fundamentals: Split Gifts, Skip Persons, Front-Loaded 529 Gifts, SCINs, Crummey P...
December 3, 2019 CPE, EA Download

This course will explain the fundamentals of gift tax for advisers new to Form 709, and provide a review for seasoned professionals wanting to brush up on the specifics of gift transfers. Our panel of experts will explain when gift tax returns should be filed, skip versus non-skip persons, and the p... Read More

Section 965 Foreign Deemed Repatriation Transition Tax: Final Regulations
Identifying Cash Positions, Treatment of Consolidated Entities, Loss Treatments, Correctin...
November 26, 2019 CPE, EA Download

This course will provide corporate tax advisers with a detailed and practical guide to the repatriation provisions of the Section 965 transition tax in the wake of the most recent IRS final regulatory guidance. The panel will discuss E&P and basis adjustments, foreign tax credit calculations, and sp... Read More

Guaranteed Payments Under IRC 199A Regulations: Year-End Strategies to Maximize QBI Benefi...
Restructuring Section 707 Payments to Partners Through Priority Allocations, Using Lower T...
November 26, 2019 CPE, EA Download

This course will provide partnership tax advisers with a practical exploration of the impact of the Section 199A qualified business income (QBI) deduction on the tax treatment of guaranteed payments to partners for services. The panel will discuss the default treatment of payments for services to a... Read More

Advising Elderly Clients: Asset Preservation, LTC, Medical Costs, Trusts, and Critical Doc...
November 26, 2019 CPE, EA Download

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

Special Rules for Deducting Unused S Corporation Losses and Claiming Nontaxable Distributi...
Measuring PTTP Under Treas. Reg. 1.1377-2, Increasing Stock Basis During PTTP, Treatment o...
November 21, 2019 CPE, EA Download

This course will provide tax advisers and compliance professionals with a thorough exploration of the risks and opportunities of deducting unused S corporation accrued losses in the "post-termination transition period" (whether due to revocation of S election, winding down of the business, or a disq... Read More

Estates, IRAs, RMDs, and Beneficiaries: See-Through Trusts, Inherited IRAs, Roth Conversio...
November 21, 2019 CPE, EA Download

This course will discuss necessary considerations when naming the beneficiaries of IRAs, as well as how to determine applicable beneficiaries, distribution periods, and amounts for RMDs for inherited retirement accounts. The panelist will cover spousal beneficiaries, non-spousal beneficiaries, condu... Read More

Avoiding Tax Pitfalls in C Corp to S Corp Elections: Built-in-Gains, Earnings and Profits,...
November 20, 2019 CPE, EA Download

This course will equip tax counsel and advisers with the tools to advise C corporation clients on the potential tax benefits and drawbacks of terminating C corp status in favor of making an S election in light of the new tax law. The panel will dissect the necessary considerations involved and outli... Read More

Filing Final Income Tax Return for Deceased Person: Mastering Allocations, Understanding I...
November 20, 2019 CPE, EA Download

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

Reporting GRATs, GRUTs, ILITs, and IDGTs on Form 709: GST Exemption Allocation Calculation...
November 14, 2019 CPE, EA Download

This course will provide tax advisers with a thorough and comprehensive guide to the gift and generation skipping tax reporting challenges of allocating GST transfer taxes in circumstances involving the use of GRATs, IDGTs, ILITs, and similar trusts. Our nationally known speaker will discuss how to... Read More

Depreciation Update: New Final and Proposed Bonus Regulations, Changing Bonus Elections, 1...
November 14, 2019 CPE, EA Download

This course will provide tax practitioners with an overview of recent depreciation changes. The panel will provide an overview of the newly released bonus depreciation final and proposed regulations, explain Revenue Procedure 2019-33 to Make or Revoke Bonus Depreciation Elections, Alternative Deprec... Read More

Top State Corporate Income Tax Cases of 2019: Nexus, Business Income, Combined Reporting,...
November 13, 2019 CPE Download

This course will provide tax professionals with an instructive review of the top state corporate income tax cases from 2019. Our panel will discuss SALT cases spanning substantive areas including nexus, apportionment, non-business income, the tax base, sales factor sourcing, and unitary combined rep... Read More

New IRS Form 965 Line-by-Line: Reporting Section 965 Transition Tax Inclusions, Deductions...
Tying Forms 965 and 965-A to Required Schedules and 2017 Transition Tax Statement
November 12, 2019 CPE, EA Download

This course will provide tax advisers with a practical guide to reporting the repatriation provisions of the transition tax on new Form 965. The webinar presumes the attendees already are versed in the provisions of Section 965 and will bypass the fundamentals of the statute to offer a line-by-line... Read More

Family Business Succession: Valuations, Sales, SCINs, and Tax Reform
November 7, 2019 CPE, EA Download

This course will provide guidance on family business succession for advisers and professionals working with small business owners. All business owners should have a succession plan in place whether the business is staying in the family or being sold to outsiders. This webinar will cover gifting, sel... Read More

Controlled Groups and Attribution Rules: Benefit Plans, Brother-Sister Groups, and Tax Ref...
November 7, 2019 CPE, EA Download

This course will breakdown the application of controlled group and ownership attribution rules using examples, and point out where, under recent tax reform and existing rules, they are applicable. Complex, difficult to wade through, and are not consistent throughout the IRC and regulations. At the s... Read More

PFIC Identification and Reporting: Look-Through Attribution Rules, QEF and Mark-to-Market...
November 6, 2019 CPE, EA Download

This course will furnish tax advisers with a thorough and practical guide to the reporting of investments in a passive foreign investment company (PFIC) on IRS Form 8621. The panel will identify those investments that require PFIC reporting, focusing specifically on the look-through rules that apply... Read More

Gifting Strategies: Leveraging Your Client’s Gift Tax Exemption Now and Planning for 2026...
November 6, 2019 CPE, EA CPE On-Demand, Download

With the federal gift tax exemption at an all-time high of $11.4 million, now is the time to give clients valuable advice about how to leverage their heightened gift tax exemption. This webinar will take a fresh look at gifting strategies that will help clients maximize use of their gift tax exempti... Read More

Savings and Tax Planning for College: 529 and Other Plans, Education Credits, and FAFSA St...
November 6, 2019 CPE, EA Download

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

Calculating Wages for W-2 Limitations Under Section 199A: New IRS Guidance on Permitted Me...
Rev. Proc. 2019-11 Unmodified Box Method, Modified Box 1 Method, Tracking Changes Method,...
November 6, 2019 CPE, EA Download

This course will provide tax advisers to pass-through entities with a deep and practical guide to determining eligible W-2 wages for purposes of calculating the Section 199A deduction limitations. The panel will go beyond the basics to detail the Service's position in Revenue Procedure 2019-11 on al... Read More

Marketplace Facilitator Sales Tax Collection, Reporting, and Liability Risks
Key Tax Rules Impacting Facilitators of the Sale of Third-Party Goods and Services
November 6, 2019 CPE Download

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, key nexus considerations, collection and rep... Read More

State and Local Tax Challenges in Mergers, Acquisitions, and Asset Sales
November 5, 2019 CPE Download

This course will prepare SALT professionals to identify and respond to state issues during due diligence for mergers, acquisitions, and asset sales. The panel will explore specific challenges that arise with sales, corporate income, franchise/net worth, property, and other taxes. Read More

Restricted Assets: Managing Donor Restrictions, Financial Reporting, and Liquidity Disclos...
November 5, 2019 CPE, EA Download

This course will provide guidance to not-for-profit organizations (NFPs) and advisers to NFPs that have assets with donor and grant imposed restrictions and board designations. The panel will discuss financial statement reporting under ASU 2016-14, liquidity disclosures, and considerations regarding... Read More

Multistate Partnerships: Navigating Various State Taxation Rules of Corporate Partners
Business vs. Nonbusiness Income Characterization, Aggregate vs. Entity Determination, and...
October 31, 2019 CPE, EA Download

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

Remedies for Partnership Form 1065 Errors Resulting from Tax Reform and Centralized Audit...
Fixing Missed or Incorrect Elections, Superseding Returns, Change of Partnership Represent...
October 30, 2019 CPE, EA Download

This course will provide tax professionals and advisers with a critical early look at available measures to correct errors on Form 1065 U.S. Return of Partnership Income arising from specific provisions of the 2017 tax reform law. The panel will focus on the recent IRS guidance allowing certain part... Read More

New SAS 134, Auditor Opinions on Financial Statements: Additional Disclosure and Reporting...
New "Basis of Opinion" Section, Ongoing Concern Requirements, Adequacy of Financial Statem...
October 29, 2019 CPE Download

This course will provide audit professionals with a practical early look at the new SAS 134 provisions on Auditor's Opinions on Financial Statement Audits. The panel will detail the new obligations audit professionals have under the new standard to state an opinion on the financial statements, discu... Read More

Correcting Corporate Foreign Tax Noncompliance: Identifying and Repairing Incomplete or In...
Remaining IRS Voluntary Disclosure Initiatives, Challenging Finding of Willful Failure
October 29, 2019 CPE, EA Download

This course will provide corporate tax advisers with a practical guide to identifying potential foreign information reporting noncompliance, and correcting and disclosing filing deficiencies. The panel will discuss the most common issues in completing international information forms such as the FBAR... Read More

Donor Advised Funds, Private Foundations, Gift Annuities, and Other Charitable Contributio...
Bunching to Maximize Tax Benefits, Gifting Strategies for High Net Worth Individuals
October 29, 2019 CPE, EA Download

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

Basics of Foreign Tax Reporting: Identifying Individuals' Filing Requirements
Inbound vs. Outbound Reporting Duties, Intersection Between Information Reporting and Inco...
October 29, 2019 CPE, EA CPE On-Demand, Download

This course will provide tax advisers and compliance professionals with a sound foundation for identifying foreign tax and asset information requirements for individual taxpayers. The webinar will identify reporting requirements, differentiate between inbound and outbound filing duties, and detail t... Read More

Form 990 Challenges for Tax Advisers to Nonprofit Entities
Identifying Areas of IRS Scrutiny in Exempt Organization Tax Return and Schedules
October 24, 2019 CPE, EA Download

This course will provide advisers to nonprofit and exempt organizations with a practical guide to navigating some of the more challenging aspects of completing Form 990. The panel will examine recent IRS changes to Form 990 instructions, discuss areas of heightened scrutiny based on the Service's 20... Read More

Avoiding Gift and Estate Audit Triggers: Anticipating Audit Issues, IDRs, and Appeals
October 24, 2019 CPE, EA Download

This course will guide advisers filing gift and estate returns in understanding how best to prepare for and handle IRS audits of Forms 706 and 709. Our expert will address issues to expect, when appraisals are necessary, dealing with unreported gifts, and the current state of the IRS initiative in t... Read More

Current California Tax Issues: New Sales Tax Nexus Thresholds, Market-Based Sourcing Rules...
October 24, 2019 CPE Download

This course will guide SALT professionals through the complexities of California tax compliance, and provide an update on the latest developments in California business taxation, including market-based sourcing, pass-through entities, local taxes imposed by San Francisco and Los Angeles, and the rec... Read More

Section 469 Passive Activity Loss Limitation Rules for Individual Taxpayers: Loss limitati...
Substantiating Material Participation, Calculating Carryforwards, Reporting Dispositions,...
October 22, 2019 CPE, EA Download

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

Noncompensatory Partnership Options: Tax Treatment of Issuance, Exercise, and Lapse of Opt...
Avoiding Partnership Treatment on Hybrid Instruments and Convertible Equity
October 10, 2019 CPE, EA Download

This course will provide tax advisers to partnerships and LLCs with a practical guide to the special rules governing the tax treatment of noncompensatory partnership options (NCPOs). The panel will detail the tax consequences to both the granting partnership and the optionee throughout the life cycl... Read More

Donor Advised Funds and NPOs: Supporting Organizations, Recognizing and Recording Contribu...
October 2, 2019 CPE, EA Download

This course will guide advisers to nonprofit organizations on interacting with donor-advised funds (DAFs). The panel will discuss the types of sponsoring organizations, how donations are reported and solicited, pledges from DAFs, and the downsides of these funds so that practitioners and advisers ca... Read More

Section 1031 Exchanges for Partnerships and Corporations: Divisions and Conversions to TIC...
Drop-and-Swap, Tax-Free Corporate Divisions, Partnership Promissory Notes
October 2, 2019 CPE, EA Download

This course will provide tax advisers with a practical guide to the workings of Section 1031 like-kind exchanges in the aftermath of the 2017 tax reform legislation and based current best practices. The panel will detail the changes to 1031 treatment, discuss what assets may qualify as "real propert... Read More

W-8 and W-9 Series Forms for Individual Taxpayers and Foreign Withholding Rules
Claiming Treaty Exemptions From Withholding on Effectively Connected Income, Foreign Inter...
October 1, 2019 CPE, EA Download

This course will provide tax advisers with a detailed and practical guide to Form W-8 series reporting for withholding on income associated with foreign entities or accounts for individual taxpayers. The panelist will describe the most recent 2017 changes to Form W-8BEN and will offer useful tips to... Read More

Form 8832 Check-the-Box Entity Elections Under Section 7701: Selecting Entities for Foreig...
September 26, 2019 CPE, EA Download

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 tax... Read More

Section 959 PTEP Categories and Ordering Rules for Controlled Foreign Corporation Distribu...
Notice 2019-1 New PTEP Groupings, Intersection of Section 959, 904 and 1248, Treatment of...
September 25, 2019 CPE, EA Download

This course will provide U.S. shareholders of controlled foreign corporations (CFCs) and their tax advisers with an overview of the previously taxed earnings and profits (PTEP) proposed guidance from Notice 2019-01. The panel will discuss the latest IRS guidance on ordering rules, detail the PTEP gr... Read More

Taxes Paid by Tax-Exempt Organizations: Impact of Wayfair, 4960 Excise Tax, Property and U...
September 18, 2019 CPE, EA Download

This course will update tax practitioners and advisers working with tax-exempt entities on the numerous taxes nonprofit organizations may owe. The webinar will cover Wayfair's effect on sales tax liability, the unexpected reach of the new excise tax on compensation, property tax liability, and unrel... Read More

VAT Fundamentals for U.S. Companies Buying or Selling in the European Union
Ensuring VAT and U.S. Use Tax Compliance on Goods and Services Transactions
September 3, 2019 CPE Download

This course will give U.S. transactional tax specialists a grounding in the most relevant aspects of European value-added tax (VAT). The panel will discuss recent VAT rules regarding international services, determining the application of such regulations, registration and exemptions, and overcoming... Read More

Qualified Opportunity Fund Partnership Investments Under 1400Z: Special Timing and Deferra...
Entity vs. Partner Deferral Election, Allocation Rules, Basis Step-Up
August 29, 2019 CPE, EA Download

This course will provide tax advisers with a practical guide to the qualified opportunity zone (QOZ) tax incentives made available under Section 1400Z as they impact partnerships. The panel will discuss the mechanics of Section 1400Z and the proposed regulations issued in October 2018, as well as ad... Read More

Compliance Challenges With Fundraising for Tax-Exempt Organizations: State Charitable Soli...
August 28, 2019 CPE, EA Download

This course will take a fresh look at compliance and reporting issues related to contributions received by tax-exempt organizations (TEOs). The panel will explain the caveats and responsibilities of modern nonprofit fundraising, including federal and state compliance issues associated with charitabl... Read More

Calculating Depreciation Recapture Under IRC 1245 and 1250: Minimizing Tax Through Transac...
August 27, 2019 CPE, EA Download

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

Tax Implications of Divorce After Tax Reform: Alimony, Property Divisions, Divorce Modific...
August 22, 2019 CPE, EA Download

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

Financial Reporting Changes Post-Tax Reform: GAAP Entries for Repatriation Tax, GILTI and...
Determining Adjustments to Deferred Tax Assets, Retained Earnings and OCI
August 22, 2019 CPE Download

This course will provide financial accountants and advisers with a practical guide to meeting the GAAP financial reporting challenges of the foreign repatriation tax provisions of the 2017 tax reform law on publicly traded and non-publicly traded companies. The panel will discuss FASB's approach to... Read More

IRC 163(j) Interest Deduction Limits for Controlled Foreign Corporations: Planning & Calcu...
ATI Computation, CFC Group Election, Treatment of Tiered CFCs, Addback Rules
August 22, 2019 CPE, EA Download

This course will provide tax advisers serving clients with controlled foreign corporations (CFCs) with a detailed and practical guide to the new Section 163(j) business interest deduction limitation rules--part of the 2017 tax reform law--as they apply to foreign corporations and their U.S. sharehol... Read More

Managing State NOLs: Tracking Carryovers and Limitations Under Section 381 and Section 382...
August 21, 2019 CPE Download

This course will address the complexities of calculating and maintaining an entity's state NOLs. A practitioner must determine how to best utilize a state net operating loss (NOL) in each state an entity does business. Our panel of experts will guide practitioners and corporate return preparers thro... Read More

Implementing ASU 2018-08 for Contributions Received and Made
Reciprocal vs. Nonreciprocal, Conditional vs. Unconditional and Required Disclosures
August 21, 2019 CPE Download

This course will guide not-for-profit (NFP) advisers and businesses that receive or make contributions subject to ASU 2018-08 through its reporting requirements. The panel will discuss distinguishing between contributions and exchanges, conditional vs. nonconditional contributions, and implementing... Read More

Remedying Incorrect Section 965 Inclusions After Final Regulations
Determining How to Make Forward Adjustments to 965(h) Installment Amounts Absent IRS Guida...
August 21, 2019 CPE, EA Download

This course will provide tax advisers with a practical guide to remedying late or incorrect deemed repatriation filings required under Section 965 in the absence of detailed guidance from the IRS. The panel will describe recent IRS guidance offering relief from estimated tax penalties for failure to... Read More

Estate Tax Planning for Nonresident Aliens: Establishing Domicile, Gifting, Treaties and M...
August 20, 2019 CPE, EA Download

This course will address tax planning strategies for nonresident aliens. Although the $11,400,000 unified credit is at an all-time high, the exemption for nonresidents remains at $60,000. This significant difference makes understanding the domicile of a taxpayer a critical determination. Our panel w... Read More

Bank Secrecy Act and Form 8300: Reporting Cash Payments Over $10,000, Identifying Prohibit...
August 20, 2019 CPE, EA Download

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

Cybersecurity Risk Assessment and Employee Benefit Plans: Fiduciaries' Duty to Protect Pla...
ERISA vs. State Law Requirements, Preemption, Auditor's Role in Addressing Cybersecurity C...
August 15, 2019 CPE Download

This course will guide employee benefits administrators and audit advisers on conducting risk assessments of cybersecurity measures for employee benefit plans. The panel will discuss the specific fiduciary duties imposed on sponsors and administrators to protect individual identity and health inform... Read More

Trust Income Tax Reporting After Tax Reform: FAI and DNI Calculation, Impact of Tax Law Pr...
August 1, 2019 CPE, EA CPE On-Demand, Download

This course will provide fiduciary tax advisers and compliance professionals with a critical first look at the practical impact of the tax reform law on trust and estate tax reporting. The panel will detail the specific changes the new law makes to fiduciary deductions, outline the way that distribu... Read More

Section 1202 for Pass-Through Entities: Partnership Investments in Qualifying Small Busine...
Partnership Allocations, Holding Rules, S Corporation Conversions, Transfers to Disregarde...
July 31, 2019 CPE, EA Download

This course will offer tax advisers and professionals a practical guide to the rules governing IRC Section 1202 qualified small business stock (QSBS) owned by pass-through entities. The webinar will detail the gain exclusion rules of Section 1202 and the types of business entities that qualify as QS... Read More

Income Tax Planning for High-Income Individuals: Defined Benefit and Other Plans, Tax Refo...
July 30, 2019 CPE, EA Download

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

Form 1040NR for Foreign Trusts: Income Tax Reporting for Foreign Non-Grantor Trusts
Special DNI Calculations for Foreign Trusts, Tax on Trust Accumulations, Coordinating With...
July 25, 2019 CPE, EA Download

This course will provide tax advisers and compliance professionals with a thorough and practical guide for reporting foreign trusts with U.S. owners or other U.S. nexus on Form 1040NR. The panel will detail the events and transactions that require reporting, discuss filing obligations for owners and... Read More

Expatriation Tax Planning for U.S. Retirees: Filing Obligations, Exit Tax, U.S. Pension an...
July 25, 2019 CPE, EA Download

This course will provide tax advisers with a practical guide to the potential benefits and pitfalls of expatriation retirement planning. The panel will offer strategies for minimizing the impact of expatriation taxes, guidance on the effect of leaving the U.S. on Social Security and qualified plan d... Read More

AS 3101 PCAOB Critical Audit Matters Disclosure Requirements: New Rules for Public Company...
Identifying CAMs, Implementing Processes and "Dry Run" Tests, PCAOB Guidance
July 25, 2019 CPE Download

This course will provide audit professionals with a critical first look at the new critical audit matters (CAM) disclosure requirements issued by PCAOB, effective for large accelerated filers with June 30, 2019, fiscal year-ends. The panel will discuss the determinations necessary to identify CAMs,... Read More

Delinquent Taxpayers: Avoiding Passport Revocations, Statutes of Limitations, OICs and Pen...
July 24, 2019 CPE, EA Download

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

Disguised Sale Rule Reversal: Using Leveraged Partnerships to Defer Gain on Debt-Financed...
July 24, 2019 CPE, EA Download

This course will provide tax advisers to partnerships with practical guidance to using leveraged partnership structures to allow partners to extract equity from appreciated partnership interests and property in a tax-deferred manner. The panelist will discuss recent IRS guidance reversing 2016 regul... Read More

Advanced Income Tax Apportionment Issues Confronting Multistate Companies
Navigating States' Shift to Market-Based Sourcing, Utilizing Alternative Apportionment and...
July 23, 2019 CPE, EA Download

This course will prepare tax executives and managers to handle the most complex and challenging apportionment issues with broad application to companies operating in a variety of industries and a large number of states. The panel will go beyond the basics of apportionment for corporate tax professio... Read More

U.S.-Mexico Dual Taxation: Residency Rules, Filing Requirements, Planning Opportunities
Tax Treaty Provisions, Center of Vital Interest Standards, Fideicomisos and Structures for...
July 18, 2019 CPE, EA Download

This course will provide tax advisers with a thorough and practical guide to the tax reporting requirements and planning opportunities for U.S. taxpayers with earnings or assets in Mexico, as well as Mexican citizens with U.S. tax presence and reporting obligations. The panel will discuss U.S. tax l... Read More

Vacation Homes After Tax Reform: Rental vs. Personal Property, Maximizing Expenses, Conver...
July 16, 2019 CPE, EA Download

This course will present tax advisers with a thorough look at the tax implications of buying and renting vacation properties. Understanding how to maximize deductions for vacation homes, selling strategies and the impact of tax reform on these properties can make them worthy investments. Our panel o... Read More

Mastering Complex Consolidated Return Reporting: 163(j), NOLs, GILTI, Tax Attributes, Tax...
July 16, 2019 CPE, EA Download

This course will guide preparers through difficult areas of consolidated return preparation. Tax reform brought with it a new level of complexity that is multiplied when applied to a consolidated group. The panel will explain how tax reform impacts the preparation of consolidated returns and guide p... Read More

Employee Benefit Plan Audits: Asking the Right Questions and Avoiding Critical Errors
Understanding Internal Controls, Audit Considerations for the Limited Scope Audits, Ensuri...
July 11, 2019 CPE Download

This course will provide employee benefits auditors with best practices to prevent most of the severe and costly (but all too common) errors in benefit plan audits. The panel will explain the pitfalls that practitioners often encounter in these audits and outline how to address these issues based on... Read More

State Taxation of Income From Foreign Affiliates After the Tax Reform
Multistate Treatment of GILTI, FDII, Section 250 Deductions and Other Tax Issues
July 11, 2019 CPE Download

This course will provide tax specialists, advisers, and counsel with a deeper understanding of crucial multistate tax developments involving taxation of income derived from foreign affiliates and subsidiaries post Tax Cuts and Jobs Act ("TCJA") of 2017. State taxation of GILTI varies depending on ho... Read More

Mastering Partnership Minimum Gain Chargeback Provisions for the Tax Professional
Reporting Requirements, Allocations and Planning Opportunities for Non-Recourse Deduction...
July 11, 2019 CPE, EA Download

This course will give tax advisers and professionals an in-depth and practical guide to understanding the planning opportunities and compliance requirements that arise from "minimum gain chargeback" provisions in partnership agreements. The panelist will go into detail on the impact of chargeback pr... Read More

Critical Elections for Trust, Gift and Estate Returns: Forms 1041, 709 and 706; GST, QTIP,...
July 10, 2019 CPE, EA Download

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

In-Kind Contributions: Accounting for Nonprofits
Determining Optimal Classification and Valuation of Gifts and Services, Appropriate Timing...
July 10, 2019 CPE Download

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 the actual recording of GIKs both conceptually and practic... Read More

Foreign Earned Income: Form 2555 Exclusion Reporting and Other Tax Issues for Expat Worker...
Navigating Tax Treaties, Social Security Totalization Agreements, and Other Complexities
July 9, 2019 CPE, EA Download

This course will provide tax advisers and preparers with an in-depth review of complex income tax considerations related to Americans working abroad. The panel will explore elections and procedures that may have significant income tax consequences for the worker and, in some cases, the sponsoring em... Read More

Real Estate 199A Aggregation and 469 Grouping Rules: Real Estate Professionals and Safe Ha...
July 2, 2019 CPE, EA Download

This course will discuss strategies for real estate professionals, agents and investors after tax reform. The release of final Section 199A regulations provided guidelines for the 20% QBI deduction and Notice 2019-07 provided a welcomed 250-hour safe harbor that qualifies rental real estate to be tr... Read More

Offshore Ownership Structures: Lessons Learned Under Tough IRS Scrutiny
Complying With Foreign Information Reporting Forms 5471, 5472, 1120F and 926
July 2, 2019 CPE, EA Download

This course will prepare corporate tax executives and advisers with a useful survey of the reporting requirements for U.S. companies with cross-border structures. The panel will outline the significant changes and challenges to completing Forms 5471, 5472, 1120-F and 926 with practical experiences g... Read More

Qualified Opportunity Funds: Eligibility Requirements, Recent Regulations, Form 8996 Self-...
July 1, 2019 CPE, EA Download

This course will address the latest compliance challenges investors and tax practitioners are facing with qualified opportunity funds (QOFs). Existing guidance under Sections 1400Z-1 and 1400Z-2, Revenue Ruling 2018-29 and the regulations released Oct. 19, 2018 and April 17, 2019, explain the rules,... Read More

Tax Consequences of Stock Options: ISOs, NSOs, ESPPs and RSUs
Exercise, Sale, Section 83(i) and AMT Considerations
June 27, 2019 CPE, EA CPE On-Demand, Download

This course will discuss the tax implications of incentive stock options (ISOs), non-qualified stock options, ESPPs, and restricted stock units (RSUs). Compensating employees with stock allows them to purchase company stock at reduced prices and to share in the success and appreciation of the compan... Read More

New 2018 Schedule K-1 Items for Partnership Returns: Meeting Complex Compliance Issues
Expanded Partnership Liability Share Reporting, Additional Basis Identification Requiremen...
June 26, 2019 CPE, EA Download

This course will provide partnership advisers and compliance professionals with a practical guide to the challenges of preparing a Schedule K-1 beyond basic reporting of income and loss carried through from Form 1065, with a specific focus on new line items added as part of the 2017 tax reform law.... Read More

Cost Segregation: Challenges, Misconceptions, and Strategies After Tax Reform
June 25, 2019 CPE, EA Download

This course will guide tax professionals, property owners, and investors through unique opportunities created by The Tax Cuts and Jobs Act of 2017. The changes brought about have certainly created more challenges for tax professionals as they must now analyze fact patterns and entity structures with... Read More

Remedying Common IRA Contribution and Withdrawal Errors to Avoid IRS Penalties and Plan Di...
Excess Contributions, Prohibited Transactions, Forgotten RMDs, Form 5329 Penalty Waiver or...
June 20, 2019 CPE, EA Download

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

GRAT Strategies to Minimize Transfer Tax After Tax Reform and Impact of 2026 Sunset Provis...
June 18, 2019 CPE, EA Download

This course will explain creative grantor retained annuity trust (GRAT) strategies to maximize the amount passing to beneficiaries without paying transfer tax. The panel will discuss determining if a GRAT would benefit you or your client, specific strategies to optimize the GRAT(s) and under what ci... Read More

Form 5471 for Interests in Foreign Entities After Tax Reform
New Schedules, Determining Ownership Share and Correct Filing Status
June 12, 2019 CPE, EA CPE On-Demand, Download

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

IRC 199A Practice Opportunities: Integrating LLC Expertise and Section 199A Expertise
June 11, 2019 CPE, EA Download

This course will provide partnership tax and business advisers with a useful practice guide to handling the tax compliance and business planning issues for clients under IRC Section 199A. Attorney John M. Cunningham, author of the first treatise issued by a major publisher on the QBI deduction provi... Read More

Minimizing Kiddie Tax After Tax Reform: Transferring Wealth Through Trusts, 529 Plans and...
June 10, 2019 CPE, EA Download

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

LLC and Partnership Purchases: Entity Interests vs. Asset Sales
Basis Adjustments, Elections, Tax Reporting, and Structuring in Light of New Partnership A...
June 5, 2019 CPE, EA Download

This course will provide partnership tax advisers with practical guidance on the tax ramifications of structuring the sale of a partnership or LLC entity as an asset sale vs. a sale of partnership interests. The panel will detail basis adjustments and available elections, describe the reporting and... Read More

New IRC Section 67(g) and Form 1041 Trust Deduction Rules Post-Tax Reform
Navigating Treatment of Fiduciary Fees, State and Local Taxes, and Other MIDs
June 4, 2019 CPE, EA CPE On-Demand, Download

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

International Private Client Issues for Non-U.S. Residents: Serving High Net Worth Foreign...
Foreign vs. Domestic Drop-Off Trusts, Working With Family Offices, Multi-Jurisdictional In...
May 30, 2019 CPE, EA Download

This course will provide tax advisers with a practical guide to the planning opportunities and potential tax pitfalls involved 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... Read More

Section 446 Separate Trade or Business Rules: Identifying Distinct Business Lines
Real Estate Safe Harbors, Intersection Between Sections 446 and 162, Impact of 199A on STB...
May 29, 2019 CPE, EA Download

This course will provide partnership tax advisers with a thorough and practical guide to the Section 446 separate trade or business (STB) rules. The panel will dig into the standards for determining whether an activity qualifies as a separate trade or business, discuss accounting method consideratio... Read More

Listed Transactions Reporting: Conservation Easements, Form 8886 and the IRS Audit Initiat...
May 28, 2019 CPE, EA Download

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

Sharpening Single Audit Practices and Avoiding Audit Deficiencies
May 23, 2019 CPE Download

This course will take a fresh look at Single Audit requirements under Uniform Guidance. The panel will review best practices for compliance with Uniform Guidance and discuss strategies to avoid the most common audit deficiencies. Read More

Multistate Sales Tax Reporting and Remittance: Best Practices for Tax Professionals
Identifying Sales Tax Exposure, Sourcing, Apportionment, Determining Tax Liability, Home R...
May 23, 2019 CPE Download

This course will provide sales and use tax advisers and compliance professionals with a thorough and practical guide to overcoming challenges in sales and use tax collections and reporting for multistate taxpayers. The panel will discuss methods in identifying sales tax exposure and eliminating unne... Read More

The C-Corporation as a Viable Entity: Tax Reform Changes, Section 1202 Stock and S-Corpor...
May 21, 2019 CPE, EA Download

This course will outline the benefits and drawbacks of being a C-Corporation after tax reform. The panel will explain why, and why not, being a C-Corporation may be the right choice for you or your client. Read More

Updating Estate Plans After Tax Reform: Maximizing Basis and Minimizing Income Taxes
May 21, 2019 CPE, EA Download

This course will explain the new tax law's impact on existing estate plans. The panel will describe the potential dangers of old estate planning techniques and offer suggestions for minimizing overall income and estate taxes paid in light of the recent tax overhaul. Read More

FDII: Claiming New IRC 250 Foreign Derived Intangible Income Deduction on Form 8993
Determining Eligibility, Identifying QBAI and Deduction-Eligible Income (DEI), Calculating...
May 16, 2019 CPE, EA Download

This course will provide tax advisers with a practical guide to calculating and reporting the Section 250 tax deduction for foreign-derived intangible income (FDII). The panel will go through the steps required to identify qualified business asset investment (QBAI) property, deduction-eligible incom... Read More

Blockchain for CPAs: Financial Reporting Opportunities and Audit Implications
Implementing and Verifying Distributed Ledger Technology on Financial Accounting Engagemen...
May 16, 2019 CPE Download

This course will provide accounting and audit professionals with a critical early look at the financial reporting and audit challenges for companies utilizing blockchain technology in their financial reporting. The panel will detail the fundamentals of blockchain as they apply to financial transacti... Read More

Section 461(l) Excess Business Loss Limitations for Non-Corporate Taxpayers
Excess Business Losses: What Are They and What to do With Them
May 15, 2019 CPE, EA Download

This course will provide tax advisers with a practical exploration of the loss limitation rules of Section 461(l) for non-corporate taxpayers passed in the 2017 tax reform bill. The panel will discuss what items are included or excluded in the business loss calculations, the effect of such a loss an... Read More

U.S.-China Tax Issues for Dual-Status Taxpayers: Tax Planning and Compliance Requirements,...
Capital Controls and Asset Migration, Pre-Immigration Planning, Special Considerations for...
May 8, 2019 CPE, EA Download

This course will provide tax advisers with a practical guide into the tax reporting requirements and planning opportunities for U.S. taxpayers with earnings or assets in China, as well as Chinese citizens with U.S. tax reporting obligations. The panel will describe Chinese residency and expatriation... Read More

State and Local Tax Considerations Under Current Federal Tax Law
Impact on High-Tax States, SALT Deduction Cap, Deemed Repatriation and Other Conformity Is...
May 7, 2019 CPE, EA Download

This course will focus on the ripple effect of the new tax law on state taxation. The panel will discuss the limitations and removal of specific state tax benefits within the new tax law causing states to deviate from federal law to maintain or add benefits for individuals and businesses within stat... Read More

Retirement Plan Audit Risks: Identifying Plan Errors and Remedying Noncompliance
Preparing 401(k), 403(b) and Retirement Plans for Audit
May 7, 2019 CPE Download

This course will apprise auditors and plan sponsors of the potential audit risks relating to their 401(k) and retirement plans and address how to bring these plans into compliance. The panel will identify common plan deficiencies, corrective actions and insights into avoiding plan audits. Read More

Responding to Adverse IRS Audit Assessments: Audit Reconsideration Requests, IRS Appeals,...
May 2, 2019 CPE, EA Download

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

Series LLCs: Tax Planning and Wealth Transfer Opportunities
Segregating Asset Ownership and Business Lines, QBI Deduction, State Law Comparisons
April 24, 2019 CPE, EA Download

This course will provide tax professionals and family office advisers with a practical guide to the tax, business operations, and wealth transfer planning opportunities of using series LLCs. The panel will provide an overview of series structures in various states, discuss the accelerating evolution... Read More

Implementing FASB ASU 2016-14 Not-For-Profit Financial Statement Reporting
Clarifying Net Asset, Liquidity and Functional Allocation Presentation
April 18, 2019 CPE Download

This course will guide advisers to nonprofit organizations as they continue to work through the new FASB reporting requirements for nonprofit organizations. The panel will review the specific changes to various financial reporting requirements required by the new standard, including the reduction in... Read More

Section 41 R&D Credits for Pass-Through Entities After Tax Reform: Maximizing Tax Credits...
Impact of Lower Corporate Rates on Value of R&D Credits, Special Allocations of Credits, S...
March 28, 2019 CPE, EA Download

This course will provide tax advisers with a practical guide to maximizing the benefits of the Section 41 Research and Development (R&D) Income Tax Credit, with a focus on pass-through entities (PTEs). The panel will drill down into activities that constitute qualified research activities (QRAs), an... Read More

Procurement Cards and Sales Tax Compliance: Mastering the Complexities
Avoiding State Sales Tax Traps and Compliance Challenges, Navigating Audit Issues
March 21, 2019 CPE Download

This course will prepare tax professionals with the tools and practical perspectives needed to sharpen their compliance practices for procurement card sales tax. The panel will review recent state developments on taxation of P-card purchases; state tax traps to avoid; and methods in managing and pre... Read More

IRC 338(g) Elections for Buyers of Controlled Foreign Corporation Stock in Wake of Major C...
Section 1248(j) and 100% Dividends Received Deduction and Impact of GILTI Claiming Basis S...
February 28, 2019 CPE, EA Download

This course will provide tax advisers to individuals with a practical guide to the tax implications of Section 338(g) election on the purchase of controlled foreign corporation (CFC) stock. The panel will discuss the mechanics of taking a basis adjustment under IRC 338(g) and describe how the 2017 t... Read More

New IRS Foreign Compliance Initiatives: FATCA Accuracy Exams, Offshore Service Providers,...
February 26, 2019 CPE, EA Download

This course will provide corporate tax professionals with a practical guide to three recently announced IRS LB&I international compliance initiatives that will impact U.S. corporations with offshore holdings. The panel will discuss the IRS enhanced focus on offshore service providers, the FATCA accu... Read More

Form 709 Gift Tax Reporting of Transfers of Fractional Interests to Trusts
Identifying Fractional Interest Gift Structures, Complying With Valuation Discount and Sub...
February 26, 2019 CPE, EA Download

This course will provide fiduciary tax advisers with a practical guide to the tax compliance for reporting fractional interest ownership and transfers on estate and trust tax returns. The panel will outline how to identify fractional interest transfers in trust documents, make the allocations and va... Read More

Valuation Challenges Involving Closely Held Businesses
Valuation Methodologies, Minority Interest and Marketability Discounts, Tax Considerations...
February 20, 2019 CPE, EA Download

This course will provide accounting advisers with a thorough and practical guide to the methodologies and common challenges of providing valuations of closely-held businesses. The panel will detail the specific approaches to valuing smaller private companies, describe the unique challenges of determ... Read More

IRC 1446 Withholding Requirements for Foreign Partner's Effectively Connected Income: Form...
Special Rules for Real Estate Partnerships, Partner-Level Adjustments, Overpayment Rules,...
February 20, 2019 CPE, EA Download

This course will provide an in-depth practical guide to reporting partnership withholdings for non-U.S. partners on U.S. effectively-connected income (ECI) under IRC Sections 1445 and 1446. The webinar will go beyond the basics of the ECI rules to offer line-by-line guidance on calculating required... Read More

Nexus Limitations and Protections for Service Providers Post-Wayfair
P.L. 86-272 and Interstate Taxation, Nexus Standard Under the Due Process and Commerce Cla...
February 19, 2019 CPE Download

This course will guide tax professionals and advisers on nexus limitations and protections for service providers in light of the Wayfair decision. The panel will discuss key challenges stemming from the economic presence test, nexus standards under the due process clause and commerce clauses, inters... Read More

Calculating S Corp Stock and Debt Basis: Avoiding Loss Limitations and Excess Distribution...
February 13, 2019 CPE, EA Download

This course will provide tax professionals and advisers with the tools and understanding to correctly calculate S corp shareholders' stock basis and debt basis and to advise clients to avoid adverse tax consequences due to loss limitations or excess distributions. Read More

Nonprofits and Exempt Organizations One Year After Tax Reform
New UBTI Calculations, Excise Tax on Excess Compensation, Individual and Business Changes...
February 13, 2019 CPE, EA CPE On-Demand, Download

This course will provide advisers to tax-exempt organizations with a recap of the practical impact of the tax reform law on nonprofit entities. The panel will outline fundamental changes to UBTI/UBIT calculations and reporting, describe new compensation rules, and offer guidance on strategies to dea... Read More

New IRS Foreign Tax Credit Regulations: IRC 904 Limitation, Allocation/Apportionment Rules...
Additional Income Buckets, Carryover and Carryback Rules, GILTI Application
February 12, 2019 CPE, EA Download

This course will provide tax advisers with a critical first look at new IRS proposed guidance on calculating foreign tax credit (FTC) limitations under Section 904. The panel will outline which additional "buckets" for foreign income grouping the new regulations create, discuss new rules regarding t... Read More

New Economic Presence Nexus Standards for Foreign Remote Sellers: Impact of Wayfair Holdin...
Reporting and Remittance Duties on Offshore Entities, Marketplace Rules and Registration O...
February 5, 2019 CPE Download

This course will offer tax advisers to foreign companies with a practical evaluation of the impact of the Supreme Court decision in South Dakota v. Wayfair on non-U.S. based sellers of goods and providers of services. The panel will discuss the ramifications of the Court's overturning of the physica... Read More

Tax Treatment of Partnership Mergers: "Assets-Up" vs. "Assets-Over," Ensuring Tax Deferral...
January 30, 2019 CPE, EA Download

This course will provide tax advisers with a practical guide to the tax treatment of partnership mergers. The panel will discuss the impact of various merging structures on individual partners and detail the specific tax and operation structures of "assets-over" vs. "assets-up" merger transactions. Read More

Sales and Use Tax Fundamentals: Mastering Tax Base, Compliance, Nexus, and Other Essential...
January 29, 2019 CPE, EA Download

This course will guide tax professionals and advisers on essential concepts and trends that tax staff must understand before they can effectively work on state and local sales and use tax compliance. The panel will discuss their thoughts on sales and use tax, sourcing transactions, nexus post- Wayfa... Read More

Reporting Master Limited Partnership K-1s on Partners' Returns
Navigating Footnotes and Tying Information to the 1040
January 24, 2019 CPE, EA Download

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

Broker-Dealer Audits: Overcoming Costly Deficiencies in PCAOB Examinations, Avoiding Sanct...
Addressing Auditor Independence, Related-Party Transactions, SEC Net-Capital Rules and Mor...
January 23, 2019 CPE Download

This course will provide audit professionals and advisers with practical guidance for conducting broker-dealer audits, offering tools to avoid the most common and costly risk areas in broker-dealer audits as identified in PCAOB annual inspections. The panel will outline their experiences and practic... Read More

Tax Reform and Partnerships: What CPAs Need to Know in 2019
Changes in Pass-Through Rate, Active Loss Limitations, IRS Guidance on 199A, and More
January 23, 2019 CPE, EA Download

This course will provide partnership tax advisers and compliance professionals with a recap of the practical impact of the 2017 tax legislation on partnerships and LLCs one year after its passage. The panel will detail the specific changes the new law made to pass-through income tax rates, carried i... Read More

Impact of Tax Reform on Financially Distressed Companies: Operating and Restructuring Chal...
New NOL Rules, Limitations on Business Interest Deductibility, Restrictions on Foreign Sub...
January 22, 2019 CPE, EA Download

This course will provide corporate tax executives and advisers with a practical guide to the challenges presented to distressed companies by the 2017 tax reform law's new NOL and business interest limitations. The panel will discuss the distinctions between pre- and post-2018 NOLs and strategies for... Read More

Foreign Entity Selection for U.S. Owners of Offshore Businesses: Avoiding Tax and Reportin...
Applying U.S. Law to Foreign Structures, Determining Whether Foreign Trust Qualifies for U...
January 17, 2019 CPE, EA Download

This course will provide tax advisers to individuals owning controlling shares in foreign businesses with a practical guide to the tax and operational impacts of selecting the entity form for those foreign entities. The panelist will discuss the full range of short-term and long-term tax issues that... Read More

AMT Reduction Strategies After Tax Reform: Identifying AMT Risks and Planning to Avoid AMT
TCJA Changes to the AMT Regime, Credits and Carryforward Calculations, and Reporting on Fo...
January 10, 2019 CPE, EA Download

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

Calculating Foreign Sourced Dividends-Received Deduction After Tax Reform
New Section 245A, Intersection of DRD Regime With Other Foreign Income Tax Provisions
January 8, 2019 CPE, EA Download

This course will provide corporate tax professionals with a thorough and practical guide to calculating and claiming the dividends-received deduction (DRD) for the foreign-source portion of dividends received from specified 10%-owned foreign corporations by domestic U.S. shareholders of those foreig... Read More

Mastering the Rules of S Corporation Shareholder-Employee Compensation
The Reasonable Compensation Standards
January 3, 2019 CPE, EA Download

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 how to determine, document and support reasonable compensation to avoid or withstand IRS scrutiny. Read More

Foreign Asset Disclosure Noncompliance and Penalty Abatement After OVDP Closing
Remaining IRS Voluntary Disclosure Initiatives, Challenging Finding of Willful Failure, Re...
December 12, 2018 CPE, EA Download

This course will provide tax advisers with a useful and practical guide to navigating the IRS disclosure and penalty abatement process for foreign information reporting noncompliance after the closing of the Overseas Voluntary Disclosure Program (OVDP). The panel will discuss the remaining avenues f... Read More

Tax Reform One Year Later: Maximize Benefits and Minimize Burdens
Incorporating New Provisions and Regulatory Uncertainty in Year-End Tax Planning
December 12, 2018 CPE, EA Download

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

State Tax Guidance on Remote Sellers Post-Wayfair: State Law on Economic Nexus, Compliance...
Avoiding Liability for Unpaid Taxes and Penalties; State Sales Tax Requirements, Limitatio...
December 11, 2018 CPE, EA Download

This course will provide tax professionals and advisers guidance on recent state regulatory developments on economic nexus post- Wayfair. The panel will discuss new state regulations affecting remote sellers, tax compliance challenges, and mechanisms to avoid unintended tax consequences for small an... Read More

Year-End Charitable Planning After Tax Reform: Qualified IRA Distributions, Stacking Strat...
December 11, 2018 CPE, EA Download

This course will provide fiduciaries and their tax advisers with a thorough and practical guide to year-end charitable planning in the wake of the 2017 tax overhaul. The panel will detail which charitable vehicles provide maximum tax savings after tax reform law, focusing on qualified charitable dis... Read More

Tax Apportionment in Wills and Estate Documents: Allocating Wealth Transfer Taxes Among Be...
Recognizing Defective Tax Allocation Provisions, Navigating Source of Law Questions, Deter...
December 5, 2018 CPE, EA Download

This course will prepare fiduciaries and tax advisers with a practical guide to navigating the challenges of estate and transfer tax apportionment. The panel will discuss how to interpret estate planning documents in instances where the apportionment is unclear, as well as understanding the proper t... Read More

Guaranteed Payments Under IRC 199A Regulations: Year-End Strategies to Maximize QBI Benefi...
Restructuring Section 707 Payments to Partners Through Priority Allocations, Using Lower T...
December 3, 2018 CPE, EA CPE On-Demand, Download

This course will provide partnership tax advisers with a practical exploration of the impact of the Section 199A Qualified Business Income (QBI) deduction on the tax treatment of guaranteed payments to partners for services. The panel will discuss the default treatment of payments for services to a... Read More

SALT Deduction Limits Under Tax Reform: State Tax Planning Workarounds and Strategies
Employment Tax Credit Initiatives to Counter Federal Tax Increase Due to Lost SALT Deducti...
November 20, 2018 CPE, EA Download

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

Form 1040NR Non-Resident Alien Filing Challenges and Effective Approaches
Determining Taxpayer Classifications and Elections, Computing Income and Deductions, and U...
November 20, 2018 CPE, EA Download

This course will provide tax advisers and compliance 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.... Read More

Section 988 Foreign Currency Transaction Reporting Rules for Options, Straddles and Hedges
Utilizing Elections and Avoiding Traps in Foreign Currency Options, Section 1092 Contracts...
November 15, 2018 CPE, EA Download

This course will provide a comprehensive guide to reporting foreign currency transactions. The panel will outline the ground rules under IRC Section 988 and discuss scenarios where the taxpayer may elect out of ordinary income treatment. The presenters will also give practical tools to navigating th... Read More

Form 1041 Compliance for Special Needs Trusts: First-Party vs. Third-Party, Qualified Disa...
November 13, 2018 CPE, EA Download

This course will provide tax advisers with a practical guide to meeting the unique challenges of reporting the trust income of an SNT on Form 1041. The panel will give you tools to differentiate between types of SNTs and describe the specific tax filing requirements of a QDT versus a first-party tru... Read More

Form 1023 Application for 501(c)(3) Tax Exempt Status: Anticipating Compliance Challenges
Tying Financial Information to Proposed Activities, Required Disclosures, Streamlined Appl...
November 8, 2018 CPE, EA Download

This course will provide tax advisers and nonprofit personnel with a practical guide to the challenges of completing Form 1023, Application for Recognition of Exemption Under Section 501(c)(3). The panel will identify the most vexing compliance challenges, outline both financial and narrative requir... Read More

Completing Form 8833 Treaty-Based Return Position Disclosure: Claiming Income Tax Treaty B...
Identifying Treaty Provisions and Impacted Code Sections, Interrelated Filings, and Impact...
November 7, 2018 CPE, EA Download

This course will provide tax advisers and compliance professionals with an in-depth and practical guide to completing IRS Form 8833 Treaty-Based Return Disclosure. The panel will detail the requirements of Section 6114 and describe how to identify scenarios where a tax treaty may allow a taxpayer to... Read More

Calculating Foreign Trust DNI and UNI: Avoiding Throwback Tax on Undistributed Net Income
Identifying Income, Distribution Rules, U.S. and Non-U.S. Beneficiaries, Strategies, and E...
October 31, 2018 CPE, EA Download

This course will provide estate planners and fiduciary advisers with a practical guide to navigating "the throwback tax" on distributions from foreign trusts to U.S. beneficiaries. The panel will define undistributed net income (UNI), detail the reclassification process, and offer specifics on avoid... Read More

New Section 168(k) Bonus Depreciation Regulations: Claiming 100% First-Year Depreciation D...
Determining Qualified Property, Impact of Phase-Outs, Calculating Deduction
October 30, 2018 CPE, EA Download

This course will provide tax advisers and compliance professionals with a thorough and practical guide to the new IRS proposed regulations on the increased bonus depreciation for new and used property. The panel will outline the bonus depreciation provisions and phaseouts, detail depreciation calcul... Read More

Advanced Tax Planning for Nonresident Aliens: Pre-Immigration Strategies
Basis Adjustment Transactions, Drop-Off Trusts, Treatment of Nonresident Investment in the...
October 30, 2018 CPE, EA Download

This course will provide tax advisers with a practical guide to planning tools and techniques for clients who are nonresident aliens. The panel will go beyond the basics to detail intricate strategies for minimizing income tax, including basis strategies for non-U.S. situs assets, structuring "drop-... Read More

Repatriation Tax Planning: Inbound Asset Transfers, Cash Dividends and Other Strategies fo...
Tax Attributes Under Section 367(b) and Tax Reform Alterations, Deemed Dividends, Section...
October 30, 2018 CPE, EA Download

This course will guide tax professionals and advisers on tax challenges involving inbound asset transfers, cash dividends and other repatriation strategies post-tax-reform. The panel will discuss tax issues associated with inbound liquidations under Section 332 and reorganizations under Section 368,... Read More

New Partnership Representative Final Regulations Under Section 6223 Centralized Audit Regi...
Using Disregarded Entities With Designated Persons, Removing and Replacing Partnership Rep...
October 25, 2018 CPE, EA Download

This course will provide tax advisers to partnerships with a practical guide to the recently issued final regulations on the designation of partnership representatives for purposes of the centralized audit rules. The panel will discuss the process for naming, terminating and replacing partnership re... Read More

Corporate Tax Planning for Out-of-State Workforces: SALT Compliance, Non-Income Based Taxe...
Using Out-of-State Contractors, Payroll Tax and Non-Resident Withholding, and More
October 25, 2018 CPE, EA Download

This course will guide tax professionals and advisers on state and local tax challenges and effective planning methods for out-of-state workforces. The panel will discuss state regulations and reporting requirements, consequences of noncompliance, tax challenges associated with the use of out-of-sta... Read More

New Section 199A Qualified Business Income Regulations: Definitions, Thresholds, Exclusion...
Planning Opportunities and Anti-Abuse Provisions in the New Rules
October 18, 2018 CPE, EA Download

This course will provide partnership tax advisers and compliance professionals with an in-depth guide to the Service's recent Section 199A Qualified Business Income (QBI) deduction regulations. The panel will offer particular focus on the aggregation rules, the definitions of specified services, ant... Read More

Self-Employment Tax and NIIT for LLCs and Higher Income Individuals After Tax Reform
Minimizing Tax Through Activity Groupings, Self-Charged Interest, Blocker Corporations
October 18, 2018 CPE, EA Download

This course will provide tax advisers and compliance professionals with a practical guide to navigating the net investment income tax (NIIT) rules as they apply to self-employed taxpayers, and offer tax reduction strategies for minimizing the NIIT. The panel will discuss the impact of the 2018 tax r... Read More

IRC Section 754: Partnership and Pass-Through Entity Basis Adjustments
Mastering Election Rules and Tackling Complex Decisions for Distributions From Partnership...
October 4, 2018 CPE, EA Download

This course will provide partnership tax advisers and compliance professionals with a practical guide to the mechanics of the Section 754 election. The panel will outline best practices for making the Section 754 election, tax implications of the election, and when to make--and when to avoid--the el... Read More

New IRS Guidance for Foreign Deemed Repatriation Transition Tax Relief Under Section 965
Avoiding Late Payment Penalties and Transition Tax Acceleration, Correcting Underpayments,...
September 25, 2018 CPE, EA Download

This course will provide tax advisers with an updated, practical guide to correcting errors and underpayments on the deemed repatriation provisions of Section 965. The panel will focus on recent IRS guidance offering relief from estimated tax penalties for failure to accurately calculate tax on deem... Read More

Mitigating Federal Limitations on SALT Deductions: New State Laws and Tax Planning Techniq...
September 20, 2018 CPE, EA Download

This course will guide tax professionals and advisers on new state laws implemented in response to limitations on the deductibility of state and local taxes (SALT) imposed by tax reform. The panel will examine new state tax law enacted in New York, Connecticut, and other tax legislation proposed by... Read More

UBTI and UBIT in IRAs and Qualified Plans: Identifying Unrelated Business Taxable Income a...
August 30, 2018 CPE, EA Download

This course will give nonprofit tax professionals and advisers a thorough guide to recognizing and reporting unrelated business taxable income (UBTI) about IRAs, qualified plans and other retirement accounts. The webinar will focus on the standards and guidelines for determining whether income deriv... Read More

State Taxation of Virtual Currency: Sales Tax and Other Implications of Cryptocurrency Tra...
Mining Virtual Currency, Accepting as Payment, Policy Considerations for Applying Sales Ta...
August 30, 2018 CPE Download

This course will provide tax professionals and advisers guidance on the state taxation of virtual currency. The panel will discuss state tax implications of selling cryptocurrency, accepting this new kind of virtual money as payment, the application of sales tax and planning techniques to minimize t... Read More

IRC 336(e) Elections for S Corporation Targets: Basis Step-Up Treatment for Qualified Stoc...
Timing Requirements, Identifying Eligible Dispositions, Form 8883 Reporting
August 22, 2018 CPE, EA Download

This course will provide tax advisers with a thorough and practical guide to the planning opportunities and compliance challenges of utilizing a Section 336(e) step-up election in the acquisition of a target S corporation. The panel will contrast the 336(e) election with 338(h)(10) treatment, outlin... Read More

Exempt/Non-Exempt Joint Ventures: Furthering Exempt Purpose Through Partnerships With For-...
Protecting Exempt Status, Avoiding UBTI, Structuring Considerations and JV Alternatives
August 16, 2018 CPE, EA Download

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 regulations for determining the tax treatment of joint venture proceeds, detail the UBTI... Read More

New IRC Section 67(g) and Form 1041 Trust Deduction Rules Post-Tax Reform
Navigating Uncertain Treatment of Fiduciary Fees, State and Local Taxes, and Other MIDs
August 8, 2018 CPE, EA CPE On-Demand, Download

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

New IRC 864(c)(8) Withholding Rules on Partnership Sales: Calculations and Affidavit of Ex...
Navigating New Partnership Effectively-Connected Income Treatment and Section 1446(f) Remi...
July 31, 2018 CPE, EA Download

This course will provide tax advisers and compliance professionals with a critical look at the new withholding rules for sales of interests in U.S. or foreign partnerships earning income effectively connected with a U.S. trade or business. The panel will detail the specific challenges of the new rul... Read More

Tax Treatment of Exempt Organization Real Estate Income: Calculating UBTI and UDFI on Rent...
July 26, 2018 CPE, EA Download

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 not... Read More

Depreciation and Expensing: New Rules and Limits Under Current Tax Law
Section 179 Property, First-Year Bonus Depreciation, Limitations on Personal Use Property...
July 24, 2018 CPE, EA Download

This CPE course will guide tax professionals and advisers on the depreciation and expense limitations under the new tax law. The panel will discuss rules for bonus depreciation deductions, IRC Sec. 179 expensing deductions, depreciation for property used in a business, limitations on personal use pr... Read More

Form 4720 Private Foundation Excise Tax Return: Reporting Taxable Violations
Tying Excise Tax Return to Form 990-PF, Calculating Tax on Foundation and Individuals
July 12, 2018 CPE, EA Download

This course will provide tax advisers to private foundations with a thorough and practical guide to completing Form 4720 Private Foundation Excise Tax Return. The panel will discuss how to identify acts in violation of tax codes 4941-4946 by a private foundation, consider requirement that acts be "c... Read More

Form 990-T Filing Requirements: UBTI Reporting for Exempt Trusts, IRAs and Other Qualified...
Identifying UBTI and UDFI Generating Assets in Exempt Trusts, New Aggregation Rules
July 11, 2018 CPE, EA Download

This course will give trust tax advisers and fiduciaries a thorough guide to recognizing and reporting unrelated business taxable income (UBTI) generated by assets held in trusts and estates, including inherited retirement plans. The webinar will focus on the standards and guidelines for determining... Read More

New FASB ASU 2016-14 on Not-For-Profit Financial Reporting and Disclosures: Are You Ready?
Revise Reporting Practices for Net Asset Classification, Expense Reporting and Liquidity D...
June 26, 2018 CPE Download

This course will provide not-for-profit (NFP) auditors and professionals with NFP financial reporting responsibilities with a thorough and practical guide to the new FASB ASU 2016-14 reporting standard, applicable to almost all nonprofits, and prepare to implement its significant changes to financia... Read More

Section 1291 Excess Distribution Calculations for PFIC Tax and Interest Reporting
Extrapolating PFIC Information From Fund Statements and Reporting on Form 8621
June 19, 2018 CPE, EA Download

This course will provide tax advisers with a detailed analysis of Section 1291 reporting including how to perform the onerous calculations and determine available elections to ease the burden. The panel will go beyond the basics to provide examples of PFIC disclosures on fund statements and illustra... Read More

Check-the-Box Elections for Foreign Subsidiaries: Achieving Optimal Tax Treatment Through...
Using Hybrid Entities for Tax Arbitrage, Structuring Entities to Enable Deferral of Foreig...
June 19, 2018 CPE, EA Download

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 tax treatment, and explain re... Read More

Transfer Pricing for Mid-Market Companies: New IRS Directives, Intercompany Agreements, Av...
May 31, 2018 CPE, EA Download

This CLE/CPE course will guide tax counsel and professionals on managing transfer pricing issues post-tax reform for mid-market companies. The panel will discuss provisions of the new tax bill that impact transfer pricing, recent procedural changes and directives issued by the IRS Large Business and... Read More

Tax Planning and Reporting for Partnership Equity Compensation Grants
Basis Adjustments, Avoiding Gain Recognition, Section 83 Elections and Deferred Compensati...
May 30, 2018 CPE, EA Download

This course will provide tax advisers to partnerships and LLCs with guidance on tax planning opportunities and reporting requirements involved in granting equity compensation as payment for services. The panel will detail the tax consequences of equity grants, available elections and required report... Read More

State and Local Tax Implications of Tax Reform
Impact on High-Tax States, SALT Deduction Cap, Deemed Repatriation and Other Conformity Is...
May 2, 2018 CPE, EA CPE On-Demand, Download

This course will focus on the ripple effect of the new tax bill on state tax law. The panel will discuss the limitations and removal of specific state tax benefits within the new tax bill causing states to deviate from federal law to maintain or add benefits for individuals and businesses within sta... Read More

Canadian RRSPs, RRIFs and Other Foreign Funded Retirement Plans: Tax Planning and Reportin...
May 1, 2018 CPE, EA Download

This course will provide tax advisers with a comprehensive guide to tax reporting requirements and planning opportunities for clients who take distributions from, or have ownership of, Canadian Registered Retirement Savings Plan (RRSP) accounts and similar accounts in other countries. The panel will... Read More

Sales and Use Tax Audits: Effective Strategies and Best Practices
Internal Controls, Risk Assessment, Identifying Pitfalls, Implications of Tax Reform and M...
March 14, 2018 CPE Download

This CLE/CPE 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 provide guidance on current methodologies for conducting internal audits to identify items of concern and tactics to keep po... Read More

Mastering FATCA Compliance for NFFEs: Navigating Who, What, When and How Much
Understanding the Complex Withholding Requirements
March 1, 2018 CPE, EA Download

This course will provide tax executives, tax counsel and tax advisers with a drill down into the intricacies of Foreign Account Tax Compliance Act (FATCA) compliance relevant to non-financial foreign entities (NFFES), including Chapter 4 withholding, NFFE status and potential exemption, new requirem... Read More

Electing Out of New Centralized Partnership Audit Regime: New IRS Final Regulations on Opt...
Determining "Eligible Partnerships," Notification Requirements, Advantages and Hazards of...
February 28, 2018 CPE, EA Download

This course will provide tax advisers to partnerships with a practical guide to the recently issued final regulations on the process for qualified partnerships to opt out of the new IRS partnership audit regime. The panel will discuss which partnerships are eligible for the election, describe the be... Read More

Trust Distributions to Foreign Beneficiaries: Complex Planning and Calculation Challenges
Navigating the Interplay of Foreign Withholdings, Treaty Benefits, DNI Calculations, and T...
February 27, 2018 CPE, EA Download

This course will provide estate and trust tax advisers and compliance professionals with a thorough and practical guide to the tax compliance issues that fiduciaries face before making or allocating U.S. domestic trust or estate distributions to foreign beneficiaries. The panel will explain how to d... Read More

SALT and Multinational Businesses: Analyzing State and Local Taxation of Foreign Company T...
February 22, 2018 CPE Download

This CLE 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... Read More

Responding to Loss of Tax Exempt Status: Automatic Revocation and For-Cause Termination
Current and Retroactive Reinstatement, Notification Requirements and Filing Obligations
February 21, 2018 CPE, EA Download

This course will provide advisers to nonprofit and exempt organizations with a guide to responding to and remedying loss of tax exempt status. The panel will highlight risk areas for exempt status termination, discuss reinstating 501(c)(3) exemption status due to inadvertent lapses, detail how to ch... Read More

Deemed Repatriation of Deferred Foreign Earnings: Calculating Accumulated E&P and Transiti...
Determining U.S Shareholders, Cash vs. Non-Cash Positions, Netting Provisions, and Mechani...
February 21, 2018 CPE, EA CPE On-Demand, Download

This course will provide tax advisers with a practical guide to the deemed repatriation provisions of the new tax reform bill, with a focus on the specific compliance aspects of the requirement to recognize all post-1986 deferred foreign source income. The panel will go beyond the basics of what the... Read More

Form 1041-A: Reporting Trust Charitable Accumulation Amounts, IRC 642(c) Deduction Require...
Calculating Set-Asides, Recognizing Eligible Income Deductions, and Identifying Principal...
February 20, 2018 CPE, EA Download

This course will provide tax advisers to trusts and fiduciaries with detailed practical guidance for completing IRS Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts. The panel will discuss the intersection between Form 5227 and 1041-A, detail trusts that are required to... Read More

403(b) Plan Annual Audits: Identifying Costly Reporting Errors, Evaluating Alternative Sol...
Determining Audit and Form 5500 Filing Requirements for Governmental and Nonprofit Plans
February 20, 2018 CPE Download

This course will provide employee benefits administrators, auditors and plan sponsors with best practices to prevent serious and costly errors in preparing for 403b plan audits. The panel will differentiate between 401k and 403b audits, explain the pitfalls that practitioners often encounter in thes... Read More

Tax Reform: Impact on Corporate Tax Planning and Reporting
Corporate Tax Rule Changes, Benefits, Limitations and More
February 15, 2018 CPE, EA Download

This CLE/CPE course will offer counsel and tax professionals an overview of complex issues and considerations stemming from the new tax law. The panel will discuss the impact of new corporate tax rules and regulations, and provide guidance on available options leading to effective corporate tax comp... Read More

Tax Reform and U.S. Foreign Reporting for Individuals: New Cross-Border Repatriation and I...
Navigating Participation Exemption System, GILTI Inclusions, Intangible and Passive Income...
February 15, 2018 CPE, EA CPE On-Demand, Download

This course will provide tax advisers and compliance professionals with a critical first look at the practical impact of the new tax overhaul bill on U.S taxpayers with foreign income and tax reporting obligations. The panel will examine the major changes the new law imposes on calculating and repor... Read More

UK-Based Retirement Accounts for U.S. Taxpayers: Mastering Reporting, Maximizing Planning...
Utilizing Treaty Provisions to Achieve Optimal Tax Results, Complying With Foreign Reporti...
February 6, 2018 CPE, EA CPE On-Demand, Download

This course will provide tax advisers with a deep dive into tax reporting requirements and planning opportunities for clients who take distributions from, or have ownership of, UK-based retirement accounts such as self-invested personal pensions (SIPPs) and other plans. The panel will discuss the U.... Read More

Form 8621 PFIC Reporting: Navigating the Complex IRS Passive Foreign Investment Company Ru...
Determining Which Assets Require PFIC Reporting, Calculating Tax and Interest, Leveraging...
January 18, 2018 CPE, EA CPE On-Demand, Download

This course will furnish tax advisers with a thorough and practical guide to the reporting of investments in a Passive Foreign Investment Companies (PFICs) on IRS Form 8621. The panel will identify those investments that require PFIC reporting, outline the various elections available to taxpayers ho... Read More

IRC 1367 S Corporation Stock and Debt Basis Adjustments: New IRS Practice Unit Guidance
January 17, 2018 CPE, EA Download

This course will provide tax advisers with a practical guide to making stock and debt basis adjustments for S corporations in light of recent IRS Practice Unit guidance. The panel will discuss the specific transactions and events identified by the Service in the IPU as potential issues and offer pra... Read More

Form 4970 and Form 1041 Schedule J Accumulation Tax: Reporting Distributions From Foreign...
January 11, 2018 CPE, EA Download

This course will provide tax advisers with guidance on calculating trust accumulation distributions for beneficiaries of foreign trusts. The panel will detail the computations required to complete Schedule J of Form 1041. The panel will discuss the interdependence between Schedule J and the reportin... Read More

Reverse 704(c) Allocations: Partnership Revaluations, Triggering Events, and Recent IRS Gu...
January 10, 2018 CPE, EA Download

This course will provide tax advisers with a practical guide and drill-down into the complexities of reverse allocations under Section 704(c). The panel will detail the specific circumstances and events under which a partnership may undertake a revaluation through reverse allocation and describe per... Read More

IC-DISC Compliance: Exporter Challenges in the Federal Tax Break
Leveraging Benefits From the Dividend Tax Solution
December 21, 2017 CPE, EA Download

This course will prepare tax professionals and advisers to leverage the tax benefits of IC-DISC formation. The panel will review and explain key steps for forming entities, tax planning and maintaining compliance. Read More

Basis Calculations in Section 368 Reorganizations: Tax Deferral Benefits For Subsidiary Sh...
Reporting Target Company Stockholder Basis in Type B and Reverse Triangular Reorganization...
December 14, 2017 CPE, EA Download

This course will provide guidance to corporate tax advisers and compliance professionals in determining target stock basis in a Section 368 tax-free reorganization transaction. The panel will offer insights to the accounting, calculations and reporting requirements pursuant to a Section 368 corporat... Read More

Alternative Investments for Nonprofits and Exempt Organizations: Avoiding Unforeseen Tax C...
Identifying Valuation Issues, UBTI, Foreign Reporting Requirements, and After-Tax Returns
December 12, 2017 CPE, EA Download

This course will provide tax advisers to exempt organizations with a thorough and practical guide to the reporting requirements and tax traps to avoid in holding alternative investments as part of the nonprofit's funding and investment strategy. The co-presenters will discuss the planning considerat... Read More

International Tax Impact of Business Entity Selection for Foreign Operations of U.S. Compa...
Making Tax-Based Decisions With Branch Offices, CFCs, Check-the-Box and More
December 12, 2017 CPE, EA Download

This course will provide corporate tax executives and advisers with practical guidance on short-term and long-term tax issues in selecting an entity for a foreign affiliate, subsidiary, etc. The panel will outline how to navigate the tax consequences inherent in foreign entity selection decisions. Read More

International Implications of Social Security for Workers in the U.S.
Determining Eligibility, Withholding and Filing Requirements, Totalization Agreements and...
December 5, 2017 CPE, EA Download

This course will provide employee benefit advisers with a thorough and practical guide to the complex area of social security coverage and withholding for inbound employees of U.S. companies. The panel will outline the statutory rules for how these individuals qualify for coverage, discuss the impac... Read More

New IRC 987 Regs and Foreign Currency Translation: Income Calculation for Qualified Busine...
November 30, 2017 CPE, EA Download

This course will furnish corporate tax managers and advisers with a comprehensive guide to the recently issued IRC 987 regulations for calculating and reporting taxable income and loss attributable to a foreign branch with a different functional currency than its owner. The panel will describe the n... Read More

LLC and Partnership Purchases: Entity Interests vs. Asset Sales
Basis Adjustments, Elections, Tax Reporting, and Structuring in Light of New Partnership A...
November 28, 2017 CPE, EA CPE On-Demand, Download

This course will provide partnership tax advisers with practical guidance on the tax ramifications of structuring the sale of a partnership or LLC entity as an asset sale vs. a sale of partnership interests. The panel will detail basis adjustments and available elections, describe the reporting and... Read More

Tax Reporting of Business Startup and Expansion Costs: Deduction and Amortization Rules
Navigating Sections 195, 162 and 263(a) on Qualified Startup Expenses
November 14, 2017 CPE, EA Download

This course will provide corporate tax advisers with a practical guide to the proper tax treatment of business startup and expansion costs. The panel will detail startup and expansion costs that are deductible in the year of expenditure, describe the amortization rules for expenses over allowable th... Read More

Material Participation Rules for Trusts: Leveraging Aragona Trust to Minimize NIIT
Avoiding the Passive Activity Loss Rules for Trusts Through Strategic Planning
November 9, 2017 CPE, EA Download

This course will provide tax professionals with a deep dive into the determination of "material participation" (MP) regarding trusts and estates in applying passive activity rules. The panel will analyze the tax court's groundbreaking holding in Aragona Trust v. Comm'r (2014) and offer perspectives... Read More

Short Year 1065 Returns for Terminated Partnerships: Avoiding Penalties For Failure to Rep...
IRC 708(b) Filing Requirements and Reporting Prior and Successor 754 Elections
November 8, 2017 CPE, EA Download

This course will provide tax advisers with a practical guide to completing "short year" Form 1065 Partnership Income Tax returns. The panel will discuss the rules governing short-year filings and will focus on technical terminations of existing partnerships that continue business activities as legal... Read More

Form 8854 Exit Tax Calculations and Reporting: Minimizing the IRC 877A Expatriation Tax
Determining Covered Expatriates, Navigating the Mark-to-Market Tax on Unrealized Gains, Re...
October 26, 2017 CPE, EA Download

This course will provide tax advisers and compliance professionals with a practical guide to the calculations and reporting requirements needed for U.S. taxpayers and exiting green card holders. The panel will discuss the rules of Section 877A, as well as strategies for minimizing the impact of expa... Read More

Opting Out of PFIC Tax-and-Interest Treatment: Making QEF Elections on Form 8621 Part II
October 17, 2017 CPE, EA Download

This course will provide tax advisers with a guide to the complex Qualified Electing Fund (QEF) election rules for foreign investments that are Passive Foreign Investment Companies (PFIC). The panel will go beyond the mechanics of PFIC reporting to detail the advantages, disadvantages and calculatio... Read More

Form 1120-F Reporting for Foreign Corporations: Filing Obligations Under IRS Scrutiny
Effectively Connected Income, Permanent Establishment and Treaty Position Exemption Claims...
October 10, 2017 CPE, EA Download

This course will provide corporate tax professionals with a solid and practical guide to Form 1120-F. The panel will focus on the key schedules unique to Form 1120-F, discuss the permanent establishment rules, and offer useful guidance in filing protective returns and other strategies to avoid IRS a... Read More

IC-DISC Strategies Update: Commissions, Complex Computations, IRS Audit Risks, Tax Savings...
October 5, 2017 CPE, EA Download

This course will provide an updated guide to accounting professionals, tax advisers, and DISC administrators on the tax benefits and operational requirements of an Interest Charge-Domestic International Sales Corporation (IC-DISC). The panel will review and explain the key strategic steps for establ... Read More

New Section 514(c) Fractions Rule Guidance for Exempt Orgs: Avoiding UBTI in Real Estate P...
October 3, 2017 CPE, EA Download

This course will provide advisers to tax-exempt organizations with a practical guide to the fractions rule, which governs the tax implications of allocations between tax-exempt partners and taxable partners. The panel will detail recent IRS guidance permitting certain partnership allocations that ma... Read More

Tax Reporting of IRA Beneficiary Trusts: Conduit vs. Accumulation and RMD Calculations
Designated Beneficiaries, DNI Calculations, Disqualifying Terms, Form 1041 Compliance
September 27, 2017 CPE, EA Download

This course will provide tax advisers to fiduciaries with detailed and practical guidance on the tax reporting complexities of trusts designated as IRA beneficiaries. The panel will thoroughly discuss the rules for measuring life expectancy for purposes of required minimum distributions (RMDs) and d... Read More

Form 6198 At-Risk Limitations: IRC 465 Calculations, Grouping, Elections and Schedules
Identifying Loss Deferrals, Recapture Requirements; Tracking Carry-Forward Amounts
September 26, 2017 CPE, EA Download

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

Mastering Form 1040NR U.S. Nonresident Alien Income Tax Returns
Identifying ECI and FDAP, Determining Taxpayer Classifications and Elections
September 20, 2017 CPE, EA Download

This course will provide tax advisers and compliance 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.... Read More

State Tax Treatment of UBTI for Exempt Organizations: Calculations, Conformance and Apport...
Navigating States' Partial- or Non-Conformance With Federal Treatment; Multi-State Apporti...
September 19, 2017 CPE Download

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

Reporting Full and Partial Redemptions of Partnership and LLC Interests
IRC 754 Elections, Section 736(b) Payments, Character and Timing of Gain, Installment Sale...
September 19, 2017 CPE, EA Download

This course will provide tax advisers and compliance professionals with specific and practical guidance to navigating the tax rules that apply to the redemption of LLC or partnership interests. The panel will discuss both partial and complete redemptions, outline available elections, and identify co... Read More

IRC 2513 Gift-Splitting Rules: Identifying Gifts Requiring Non-Pro Rata Allocations
Form 709 Reporting Gifts to Trusts With Non-Gifting Spouse Beneficiaries, Valuing Remainde...
September 13, 2017 CLE, CPE, EA Download

This course will provide tax advisers and compliance professionals with a practical, beyond the basics guide to the Section 2513 "gift-splitting rules." The panel will offer practical and detailed guidance on applying the rules to client situations involving GRATs, Crummey Trusts, and other vehicles... Read More

Form 926 Compliance: Domestic Corporate Transfers to Foreign Subsidiaries and Related Corp...
Navigating IRC 6038 Corporate Rules for Transactions Involving Reorganization, Liquidation...
September 7, 2017 CPE, EA Download

This course will provide corporate tax professionals with a comprehensive guide to complying with reporting obligations for contributions of cash or other property to foreign corporations. The panel will identify the types of transactions that trigger reporting obligations, discuss filing thresholds... Read More

Leveraging IRC 469 Real Estate Professional Rules for Individual Taxpayers: Avoiding Passi...
Identifying and Grouping Real Estate Rental Activities, Meeting Material Participation Thr...
September 6, 2017 CPE, EA Download

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

Multistate Challenges to Quill Physical Presence Standard: Navigating Nexus in State Sales...
August 30, 2017 CPE Download

This course will provide SALT practitioners and Corporate Tax professionals charged with sales tax oversight responsibilities with an updated look at states' efforts in key states to expand what constitutes a physical presence for sales tax collection and remittance purposes or to bypass the landmar... Read More

Form 8865 Reporting of Foreign Partnership Income and Navigating Rules for Allocable Share...
August 3, 2017 CPE, EA Download

This course will provide tax advisers and return preparers with insights on handling complex challenges when completing Form 8865 and its associated schedules. The panel will explain approaches for correctly identifying taxpayer category, determining allocable share of foreign income, and avoiding s... Read More

Mastering 1099-B Reporting on Schedule D and Form 8949: Meeting Capital Gains Basis Report...
Basis Adjustments, Reconciling Multiple 1099-B Forms, Recognizing Wash Sales, Real Estate...
August 1, 2017 CPE, EA Download

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

Advanced Income Tax Apportionment Issues Confronting Multi-State Companies
Navigating States' Shift to Market-Based Sourcing, Utilizing Alternative Apportionment and...
July 20, 2017 CPE, EA Download

This course will prepare tax executives and managers to handle the most complex and challenging apportionment issues with broad application to companies operating in a variety of industries and in a large number of states. The panel will go beyond the basics of apportionment for corporate tax profes... Read More

State Research and Development Tax Credits: Navigating Multi-State Apportionment Rules
Identifying State Deviations From Federal Treatment, Uncovering R&D Tax Benefits for Compa...
June 27, 2017 CPE, EA Download

This course will provide tax advisers and compliance professionals with a thorough and practical guide to claiming research and development (R&D) income tax credits in a multi-state setting. The panel will discuss how to determine activities that may be treated as qualified research activities (QRAs... Read More

Offers in Compromise Strategies: Using OICs to Challenge Assessments and Request Reconside...
Filing Doubt-as-to-Liability Claims and Grounds for OICs Under Efficient Tax Administratio...
June 27, 2017 CPE, EA Download

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

Mastering IRC 2632 GST Exemption Allocation Rules: Identifying GST Trusts and Indirect Ski...
Electing out of Default Allocation Treatment, Making Retroactive Allocations and Using All...
June 22, 2017 CPE, EA Download

This course will provide tax advisers and compliance professionals with a thorough and practical exploration of the GST exemption allocation rules in IRC Section 2632. The panel will take a line-by-line approach to the Code provisions, discussing default treatment and going in depth into the electio... Read More

Section 743(b) Adjustments in Multi-Tier Partnerships: Applying Rev. Rul. 87-115 to Upper-...
June 20, 2017 CPE, EA Download

This course will provide tax advisers and compliance professionals with an advanced and practical guide to the reporting complexities and planning opportunities present in making Section 743(b) adjustments in the context of mutli-tiered partnerships. The panel will outline the provisions of Rev. Rul... Read More

Mastering Form 990 Schedule R: Reporting Transactions With Related Organizations and Unrel...
June 14, 2017 CPE, EA Download

This course will provide tax advisers to exempt organizations with a thorough and practical guide to completing Form 990 Schedule R, Related Organizations and Unrelated Partnerships. The panel will go into detail on translating the form instructions onto the Schedule and will include examples of com... Read More

U.S. Equity Compensation Grants to Foreign Employees: Structuring and Reporting Options
Tax Impact of U.S.-Sourced Non-Qualified Options and Grants of U.S. Parent's Shares to For...
June 14, 2017 CPE, EA Download

This course will provide corporate advisers with a practical and comprehensive guide to the tax and other implications of granting compensatory stock options to nonresident employees. Read More

Hedge Fund Partnership Form 1065 Returns: Identifying Fund Structures and Preparing Tax Fi...
Navigating Mark-to-Market Rules, Straddles, and Fund Manager Income Reporting Rules
June 6, 2017 CPE, EA Download

This course will provide tax advisers with a practical introduction to the complexities of preparing a Form 1065 return for a hedge fund or private equity fund partnership. The panel will offer guidance on income classification rules, mark-to-market elections, and preparation of key schedules includ... Read More

AICPA Peer Review Program Compliance: Responding to Latest Developments
Best Practices for Optimal Reviews Given Broker-Dealer Issues, Single-Audit Checklist and...
May 31, 2017 CPE Download

This course will prepare accounting firm professionals for future AICPA peer reviews with the latest developments on standards and guidance, and will outline best practices for undergoing reviews. Read More

Corporate Entity Conversions: Allocating E&P and Tax Attribute Carryovers in Reorganizatio...
May 23, 2017 CPE, EA Download

This course will provide corporate tax professionals and advisers with a practical guide to mastering the calculation of earnings and profits (E&P) and other tax attributes in the context of entity conversions, mergers and reorganizations. The panel will identify transactions and structures where E&... Read More

Mastering Form 5500 Schedule H: Avoiding Audit Triggers
Financial Information Reporting Requirements, Identifying Valuation Challenges and Expande...
May 18, 2017 CPE, EA Download

This course will provide employee benefits professionals and tax advisers with a practical and comprehensive guide to completing Form 5500, with a specific focus on Schedule H, Financial Reporting. The panel will offer specific guidance on completing the form, detailing the fair value calculations a... Read More

Foreign Personal Holding Company Income Reporting: Mastering Subpart F Inclusions and Deem...
Navigating Foreign Tax Credit Passive Buckets, Look-Through Recharacterizations, and More
May 11, 2017 CPE, EA Download

This course will provide tax advisers with a deep exploration of the reporting of income from and ownership of a foreign personal holding company. The panel will identify the tests for determining whether an investment qualifies as a FPHC, outline what qualifies as foreign personal holding company i... Read More

Branch Profits Tax Rules: Calculating and Reporting Dividend Equivalent Amounts and Identi...
Completing Form 1120-F Section III, Computing Tax on Excess Interest, and Planning to Mini...
May 10, 2017 CPE, EA Download

This course will provide corporate tax advisers with a practical and comprehensive guide to planning and calculations related to the branch profits tax. The panel will detail steps needed to calculate the dividend equivalent amount (DEA) that constitutes the base for computing the branch profits tax... Read More

Tax Treatment of Compensation to Service Provider Partners: Navigating New IRS Prohibition...
Reporting Payments to and Benefit Plans for Service Provider Partners, Structuring Grants...
May 9, 2017 CPE, EA Download

This course will address the recent IRS regulations prohibiting a partnership from treating a partner who owns a single-member LLC as an employee. The panel will discuss the rules within the broader framework of structuring and reporting compensation for partner/employees. The program will review st... Read More

Form 1041 Reporting of Pecuniary Property-in-Kind Distributions: Tax Impact on Trusts and...
Tax Treatment of Formula Bequests, Distributions of Substitute Property to Satisfy Pecunia...
May 3, 2017 CPE, EA Download

This course will provide tax professionals who advise fiduciaries in trust and estate matters with a thorough and practical guide to reporting pecuniary property-in-kind distributions from trusts and estates on Form 1041. The panel will discuss proper reporting for property substitutions to meet pec... Read More

Managing Sales and Use Tax Risk: Reviewing Nexus Activities, Procurement Processes and Pol...
May 2, 2017 CPE Download

This course will provide sales and use tax advisers and compliance professionals with a thorough and practical guide to designing a policy and procedures review to identify sales tax exposure and eliminate unnecessary sales and use tax risk. The panel will discuss structuring test processes to evalu... Read More

Mastering U.S. Permanent Establishment Tax Under New OECD Guidance vs. General Tax Treaty...
Navigating Income Attribution Rules in the U.S. Model Income Tax Convention and Recently S...
April 20, 2017 CPE, EA Download

This CPE course will provide U.S. tax advisers and corporate tax executives with a practical guide to navigating the permanent establishment rules for foreign corporations conducting business in the United States. The panel will discuss the evolving standards for determining whether a foreign entity... Read More

Form 990 Schedule C: Mastering Complex Reporting of Political Campaign and Lobbying Activi...
Avoiding Excise Taxes, Penalties, Fines, and Revocation of Tax-Exempt Status Due to Noncom...
April 4, 2017 CPE, EA Download

This course will provide nonprofit advisers with a comprehensive guide to reporting on political campaign and lobbying activities on Schedule C of the Form 990 Exempt Organization Information Return. The panel will offer a practical part-by-part exploration of completing the schedule, focusing on id... Read More

Withholding on Equity Awards: Mastering Complex New FASB ASC 718 Standard and IRS Requirem...
March 30, 2017 CPE, EA Download

This course will provide corporate tax professionals to U.S.-based multinational corporations that withhold on equity awards with a detailed, practical and thorough guide to answer questions regarding U.S. income tax withholding rules applicable to equity compensation and how FASB ASC 718 update imp... Read More

Navigating the IRS Appeals Office Process: Achieving Settlement, Avoiding Litigation
Filing Formal Protests, Appealing Collection Actions, Requesting Collections Due Process H...
March 1, 2017 CPE, EA Download

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

Navigating Divergent State Sales Tax Treatment of Product and Service Warranties and Softw...
February 21, 2017 CPE Download

This course will provide tax professionals with a detailed update on the latest state tax developments and trends for multi-state companies buying or selling warranties. The panelist will offer compliance approaches to adjust to multi-state developments. Read More

Interpreting Partnership Agreements and Reporting Terms on Form 1065
Identifying Ambiguous or Contradictory Provisions, Recognizing Opportunities for Section 7...
February 21, 2017 CPE, EA Download

This course will provide tax advisers and compliance professionals with a comprehensive guide to navigating the complexities of interpreting partnership operating agreements and applying key provisions to the Form 1065 return and accompanying schedules. The panel will offer practical suggestions for... Read More

S Corporation Stock Sales: Mastering Tax Reporting, Income/Loss Allocation and Section 137...
Utilizing "Close-the-Book" Strategies, Determining Year-End Basis Adjustments, Preparing F...
February 15, 2017 CPE, EA Download

This course will provide tax advisers with a comprehensive and practical guide to reporting sales of S Corporation stock in non-liquidating transactions. The panel will discuss income and loss allocation in cases of a mid-year sale, describe available elections and consent requirements for sharehold... Read More

Obtaining Relief From Form 1120-F Deficiency Penalties: Filing Protective Returns and Seek...
Preserving Expense Deductions, Claiming Treaty Positions and Leveraging Section 1.882-4 Pr...
February 14, 2017 CPE, EA Download

This course will provide corporate tax professionals with a deep and practical guide to navigate the IRS processes for obtaining relief from penalties and deduction disallowances due to failure to accurately file Form 1120-F Income Tax Return of a Foreign Corporation. The panel will discuss the puni... Read More

DOL Health & Welfare Plan Audit Response and Protection: Reducing Risk Exposure to Avoid C...
February 14, 2017 CPE, EA Download

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

Navigating Impact of New York Corporate Tax Overhaul: New Apportionment and Reporting Rule...
Mastering Unitary Reporting, Market-Based Sourcing, and Changes to NY State Treatment of N...
February 9, 2017 CPE Download

This course will provide corporate tax advisers with a thorough and practical guide to the latest developments in New York State's multi-year tax reform initiative. The panel will discuss the broader framework of New York's corporate tax reform changes and will address the provisions scheduled to go... Read More

Mastering GST Elections and Reporting: Minimizing Generation-Skipping Transfer Tax Through...
Opting Out of Automatic Allocation of GST Exemptions, Structuring GST-Exempt Trusts and Re...
February 7, 2017 CPE, EA Download

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

Mastering Form 990 Schedule D: Supplemental Financial Statements
Identifying Assets Requiring Separate Reporting, Navigating the Interplay Between Schedule...
February 7, 2017 CPE, EA Download

This course will provide nonprofit advisers with a comprehensive guide to reporting supplemental financial statement information on Schedule D of the Form 990 Exempt Organization Information Return. The panel will offer a practical part-by-part exploration of completing the schedule, focusing on ide... Read More

Partnership Terminations: Mastering Section 708
Filing Short Year Returns, Revisiting Elections, Amortization Opportunities, Basis Adjustm...
January 25, 2017 CPE, EA Download

This course will provide tax advisers with a comprehensive and practical guide to partnership terminations. The panel will discuss identifying termination events, election strategies, short-year reporting, and partner-specific considerations in reporting partnership terminations. Read More

Final Section 385 Regs: Navigating State and Local Tax Impact of New Debt-to-Equity Reclas...
January 12, 2017 CPE Download

This course will provide state and local tax advisers and finance professionals with a critical first look at the state and local tax implications of the sweeping final regulations under Section 385 which present significant changes in the way intra-company debt is treated among commonly controlled... Read More

Mastering Form 8582 Passive Activity Loss Reporting: An Advanced Program on Calculations,...
January 11, 2017 CPE, EA Download

This course will provide tax advisers with an advanced guide to calculating and allocating passive activity losses. The panel will go beyond the basics on the passive activity rules and will offer a comprehensive, practical guide to mastering the complexities of calculating passive activity losses f... Read More

Mastering Form 990 Schedule L: Reporting Transactions With Interested Persons
Meeting the Reasonable Effort Standard and Navigating New Placeholder Disclosure for Subst...
January 10, 2017 CPE, EA Download

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 go into detail on the "reasonable effort" requirement to identify interested perso... Read More

Forms 1094 and 1095: Complying With Mandatory ACA Healthcare Coverage Reporting Requiremen...
January 5, 2017 CPE, EA Download

This course will give corporate tax professionals and tax advisers a detailed and practical guide to mastering the employer health coverage reporting mandated by the Affordable Care Act (ACA). The panel will provide concrete instructions and examples on documenting and completing the required forms... Read More

Form 8621 PFIC Reporting: Navigating the Highly Complex IRS Passive Foreign Investment Com...
Determining Which Assets Require PFIC Reporting, Calculating Tax and Interest, Leveraging...
January 5, 2017 CPE, EA CPE On-Demand, Download

This course will furnish tax advisers with a thorough and practical guide to the reporting of 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 holdi... Read More

New IRC 457(f) Deferred Compensation Rules for Nonprofits: Preparing for Major Changes Ahe...
Reviving 457(f) Plans: Short-Term Deferrals, Rolling Risk of Forfeiture, Deferral of Curre...
December 14, 2016 CPE, EA Download

This course will provide nonprofit organization advisers and professionals with a critical first look at the new IRS guidance on deferred compensation for nonprofit and exempt organization executives and employees. The panel will discuss critical structuring changes to Section 457(f) and define the... Read More

New Determination Letter Process for Tax-Qualified Employee Benefit Plans: Preparing for M...
Amending Plans in the Absence of Determination Letters, Elimination of the Five-Year Cycle...
December 7, 2016 CPE, EA Download

This course will provide employee benefits professionals and auditors with a critical first look at the new IRS guidelines that virtually eliminate the Determination Letter Program for retirement plans. The panel will also detail the specific changes contained in Rev. Proc. 2016-51, and offer useful... Read More

Implementing New FASB Not-For-Profit Financial Statement Reporting Standards of ASU 2016-1...
Major Changes in Net Asset Classification, Liquidity and Expense Function Reporting, and U...
November 16, 2016 CPE CPE On-Demand, Download

This course will provide advisers to nonprofit organizations with a practical guide to the new FASB reporting requirements. The panel will discuss the specific changes to various financial reporting requirements required by the new standard, including the reduction in the number of net asset classes... Read More

Section 1341 "Claim of Right" Refunds: Calculating Tax Benefits, Avoiding Double Taxation...
November 10, 2016 CPE, EA Download

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

Repatriating Foreign-Source Income for U.S. Taxpayers: Minimizing the Tax Impact of Transf...
November 3, 2016 CPE, EA Download

This course will provide corporate tax professionals and advisers with a practical guide to the challenges and strategies of repatriating foreign income. The panel will outline circumstances in which companies would choose to repatriate, detail steps to minimize tax on repatriation transactions, dis... Read More

S Corporation Debt: Planning Opportunities With Shareholder Loans to S Corps
Utilizing Debt Basis, Ordering Rules for Distributions and Repayments, Documenting Loans t...
November 2, 2016 CPE, EA Download

This course will provide tax advisers with a comprehensive and practical guide to structuring S corporation shareholder debt transactions to ensure the debt will be respected for basis increase purposes. The panel will outline what shareholder debts will increase debt basis, describe best practices... Read More

Charitable Donations of LLC and Limited Partnership Interests to Nonprofits
Avoiding Negative Tax Consequences for Public Charities, Private Foundations and Donor-Adv...
October 27, 2016 CPE, EA Download

This course will provide nonprofit organization professionals and counsel with a practical guide to the planning and reporting implications involved 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, d... Read More

Opting Out of PFIC Tax-and-Interest Treatment: Making QEF Elections on Form 8621 Part II
October 20, 2016 CPE, EA CPE On-Demand, Download

This course will provide tax advisers with a guide to the complex Qualified Election Fund (QEF) election rules for foreign investments that qualify as a Passive Foreign Investment Company (PFIC). The panel will go beyond the mechanics of PFIC reporting to detail the advantages, disadvantages and cal... Read More

Check-the-Box Elections for Foreign Subsidiaries: Achieving Optimal Tax Treatment Through...
Using Hybrid Entities for Tax Arbitrage, Structuring Entities to Enable Deferral of Foreig...
October 20, 2016 CPE, EA Download

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 impacts to specific elections, outlining the tax timing and tax treatment, both deferre... Read More

Mastering NIIT for Trusts and Estates: Net Investment Income Tax Planning Strategies to Mi...
Reporting Requirements, DNI Deductions, Income Thresholds for ESBTs, Material Participatio...
October 19, 2016 CPE, EA Download

This course will provide tax preparers and advisers with a comprehensive and practical guide to the planning and reporting issues in the imposition of IRC Section 1411 net investment income tax (NIIT) on trusts and estates. The panel will discuss how to calculate NIIT for reporting on a Form 1041 In... Read More

Material Participation Rules for Trusts: Leveraging the Aragona Trust Holding to Minimize...
Avoiding the Passive Activity Loss Rules for Trusts Through Strategic Planning
September 27, 2016 CPE, EA CPE On-Demand, Download

This course will provide tax professionals with a deep dive into the determination of "material participation" (MP) as the concepts apply to trusts and estates in the application of passive activity rules. The panel will analyze the tax court's groundbreaking holding in Aragona Trust v. Comm'r and p... Read More

Mastering Section 263A UNICAP Reporting for Partnerships and S Corporations: Getting K-1 D...
Navigating Requirements for Tiered Partnerships, Footnote Disclosures and Interest Capital...
September 8, 2016 CPE, EA Download

This course will provide tax preparers and advisers with detailed guidance on the reporting requirements and traps to avoid in calculating and allocating capitalized costs under the the uniform capitalization (UNICAP) rules of IRC Sect. 263A on partnership returns. The panel will focus particularly... Read More

Mastering Foreign Tax Credits for Corporations and Individuals: Calculations, Carrybacks,...
September 7, 2016 CPE, EA Download

This course will provide tax advisers and corporate tax professionals with a comprehensive guide to the mechanics of the foreign tax credit in a global tax environment, including the rules, requirements, limitations, and opportunities for carryback, carryover and recalculation. Read More

Property Tax Issues for Construction Work In Progress: Minimizing Property Tax on CWIP
Leveraging Capitalization Policies, Establishing Grounds for Challenging Assessments on Pa...
September 1, 2016 CPE Download

This CPE course will provide corporate tax professionals and advisers with a practical guide to the various state property tax approaches to assessments and reporting valuation on partially complete, WIP and unoccupied real estate properties. The panel will detail the various approaches key states... Read More

Income in Respect of a Decedent: Mastering Sec. 691 IRD Calculations, Reporting and Planni...
Preserving Deductions and Minimizing the Tax Impact of IRD Through Transfers and Conversio...
August 31, 2016 CPE, EA Download

This course will provide tax professionals with a deep and comprehensive examination of the IRC Section 691 Income in Respect of Decedents (IRD) rules. I will discuss what types of income must be included in IRD, including how to allocate receivables to IRD, and avoiding double-tax on IRD by appropr... Read More

Mastering New Section 409A and 457(f) Deferred Compensation Rules: Calculating and Reporti...
August 23, 2016 CPE, EA Download

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

Form 5227 Reporting: Mastering Compliance With Charitable Split-Interest Trusts, NIIT Calc...
August 18, 2016 CPE, EA CPE On-Demand, Download

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," as well as discuss UBTI and Chapter 42... Read More

Foreign Outbound Transaction Planning: Navigating Deferral Under Subpart F and the New IRC...
August 16, 2016 CPE, EA Download

This course will provide corporate tax advisers with a broad and practical guide to foreign tax planning of outbound transactions. The panel will describe the various deferral structures allowed by the Internal Revenue Code, review the ownership and asset thresholds for "CFC" and "PFIC" status and d... Read More

Mastering SOC-1 Attestation Reports Under SSAE 16: Auditing Service Organizations Controls...
August 9, 2016 CPE Download

This course will provide audit and attest professionals with a practical and comprehensive guide to issuing and interpreting SSAE 16 (SOC 1) audit reports of outside service companies. The panel will discuss the specific features and functions of an SOC 1 report, focusing on the peculiarities of pre... Read More

New Section 385 Regulations for S Corps: Protecting S Elections and Avoiding Debt Reclassi...
Analyzing Related-Party Debt Instruments to Withstand IRS Challenge to S Corp Status
August 3, 2016 CPE, EA CPE On-Demand, Download

This course will provide tax advisers with a critical first look into the impact of IRS proposed Section 385 regulations reclassifying certain related-party debt as equity will have specifically on S corporations and domestic entities. The panel will discuss the scope of the proposed regulations, ex... Read More

Determining Tax Treatment of S Corporation Distributions: Applying Section 1368 for Optima...
July 20, 2016 CPE, EA Download

This course will provide tax advisers and compliance professionals with a comprehensive and practical guide of the rules for determining the taxability of an S corporation's distributions to its recipient shareholders. The panel will discuss the intent of IRC Section 1368, detail the shareholder- an... Read More

Sales and Use Tax Challenges With Highly Skilled Temporary Workers: Varying States' Treatm...
Dealing With Problems of "Employer" Control Test, Underlying Services Test, Remote Workers...
July 13, 2016 CPE Download

This course will provide sales and use tax professionals with a thorough and practical guide to the sales tax issues that arise from the utilization of highly skilled temporary workers. The experienced panel will identify the various taxing schemes states are imposing on services provided by this ty... Read More

Reporting GRATS, GRUTS, ILITS and IDGTs on Form 709: GST Exemption Allocation Calculations...
July 13, 2016 CPE, EA CPE On-Demand, Download

This course will provide tax advisers with a thorough and comprehensive guide to the gift and generation skipping tax reporting challenges of allocating GST transfer taxes in circumstances involving the use of GRATs, IDGTs, ILITs and similar trusts. The panel will discuss how to allocate exemption a... Read More

Reconciling Book/Tax Treatment of Startup Costs: Deferred Tax Assets and Liabilities, Sche...
July 12, 2016 CPE, EA Download

This course will provide tax advisers and compliance professionals with guidance on navigating the often complex differences in reporting business startup costs between book/financial statement reporting and tax treatment. The panel will discuss expenditures that should be classified as startup cost... Read More

Income Sourcing in Multinational Tax Planning and Compliance: Navigating Residence Issues,...
July 7, 2016 CPE, EA Download

This course will provide tax professionals with a thorough understanding on how to identify the income-sourcing rules in international tax planning and compliance work; how to recognize the importance of both citizenship and residence in determining tax liabilities of individuals; and how to identif... Read More

401k Audit Issues With Plan Transfers: Identifying Change of Provider Issues in Annual Pla...
Auditor's Role in Ensuring Compliance With DOL Rules and Fiduciary Standards
June 15, 2016 CPE Download

This course will provide benefit plan professionals, including auditors and plan administrators, with a deep and comprehensive guide to the specific issues involving 401(k) plan transfers from one provider to another. The panel will identify the specific risks and reporting requirements involved in... Read More

Navigating State Voluntary Disclosure Programs: Multistate and Single State Programs to Re...
Minimizing or Avoiding Penalties and Interest, Identifying Nexus Problems, and Quantifying...
May 24, 2016 CPE Download

This course will provide tax advisers with a detailed and practical guide to navigating the multistate voluntary disclosure programs (VDPs) for noncompliant taxpayers with potential but unassessed state tax liabilities through a central point of contact. The panel will also discuss the nuances of in... Read More

New IRS Partnership Audit Regulations: What Every Tax Adviser Needs to Know
Planning Tools to Prepare for Massive Changes Ahead
May 11, 2016 CPE, EA Download

This course will provide tax advisers with a critical first look at the planning and compliance implications of the new IRS rules for auditing partnerships. The panel will describe the new partnership audit processes in detail, outlining the changes that will facilitate IRS audits of partnerships. T... Read More

Form 3115 Change in Accounting Method: Navigating the IRS Repair Regulations
May 4, 2016 CPE, EA Download

This course will prepare corporate tax professionals and tax advisers to successfully navigate the Form 3115 Change in Accounting Method filing requirements that have emerged with the recent tangible personal property regulations (the "repair regulations"). Read More

State Tax Incentives: Structuring Activities to Take Advantage of Capital Investment, Hiri...
March 23, 2016 CPE Download

This course will provide tax advisers and corporate tax professionals with a solid working knowledge of the key tax incentives that individual states provide to corporations and business entities to encourage expansion or relocation within the state. The panel will discuss the primary state-level in... Read More

Intentionally Defective Grantor Trusts: Asset Transfer Planning Strategies and Form 1041 a...
March 17, 2016 CPE, EA Download

This course will provide tax professionals with a detailed review of the advantages and applications of intentionally defective grantor trusts (IDGTs), compliance with required tax forms for these entities, and tax planning approaches that utilize IDGTs. Read More

Form 8903 Domestic Production Activities Deduction: What You Need to Know Now
Mastering Complex Determinations, Calculations and Reporting to Maximize DPAD
March 9, 2016 CPE, EA Download

This course will provide tax advisers to businesses with a thorough and practical guide to claiming the Section 199 Domestic Production Activities Deduction (DPAD). The panel will discuss evaluating production activities to determine whether they qualify for the deduction, allocating costs between q... Read More

Business Personal Property Tax Compliance: Key Fundamentals
Understanding Key Dates and Deadlines, Assessment Ratios, Market Valuations and Other Esse...
March 3, 2016 CPE Download

This course will review important concepts and trends that tax staff must understand to effectively work on state, county or city business personal property tax compliance. Read More

Major Program Determination in Uniform Guidance Audits Under the New Standard: Mastering t...
Avoiding Deficiencies in the Single Audit MPD Process
March 2, 2016 CPE CPE On-Demand, Download

This course will provide audit professionals with thorough and comprehensive guidance to the Major Program Determination in Uniform Guidance (formerly referred to as Circular A-133) Audits, using the four-step risk evaluation model. The panel will discuss the changes to the MPD process that have ari... Read More

ASU 2015-12: Applying the New Reporting Standard for Employee Benefit Plans
Ready for "Simplification?" FBRIC Measurement, Plan Investment Disclosures, Measurement Da...
February 23, 2016 CPE Download

This course will provide employee benefit plan professionals and advisers with a comprehensive discussion of the new standards announced in ASU 2015-12 as part of FASB's "Employee Benefit Plan Simplifications." While the intent of the new standards is to simplify reporting valuation of fully benefit... Read More

Tax and Accounting Implications Following a Partner's Death: Financial and Operational Con...
Post-Mortem Planning for Treatment of Suspended Losses, Optional Basis Elections, and Cont...
February 9, 2016 CPE, EA Download

This course will provide tax advisers and professionals with a thorough and practical guide to the accounting and tax considerations that arise in a partnership upon the death of a partner. The tax code has numerous and specific provisions and requirements when a partner dies, and these provisions i... Read More

UDFI for Exempt Organizations: Reporting Unrelated Debt-Financed Income on Form 990-T
Avoiding Costly Allocation Mistakes in the Sale of Encumbered Property
February 3, 2016 CPE, EA CPE On-Demand, Download

This course will provide tax professionals and advisers to exempt organizations with a thorough and comprehensive practical guide to calculating and reporting unrelated debt financed income (UDFI) and unrelated business taxable income (UBTI) rising from the sale of property financed with debt. The p... Read More

Navigating the Apportionment Landscape After Maryland v. Wynne: Maximizing Tax Credit Oppo...
January 21, 2016 CPE Download

This course will provide state tax professionals with an update of the latest trends in state apportionment issues after the U.S. Supreme Court's landmark decision in Comptroller of the Treasury of Maryland v. Wynne. The Court's holding provided a major victory for individual taxpayers who receive i... Read More

Mastering S Corporation At-Risk Loss Limitations: Beyond Calculations to Proactive Plannin...
Grouping Strategies, Aggregation, Mergers and Q-Sub Elections
January 13, 2016 CPE, EA Download

This course will provide a deeper dive into the planning implications of S corporation at-risk loss limitations by giving tax advisers detailed strategies for avoiding negative tax outcomes by managing the limitations through often complex planning. The panel will discuss techniques such as grouping... Read More

Navigating the New Lease Accounting Standards for Audit Advisers
Preparing Clients for the Transition to the Joint Project Lease Reporting
January 12, 2016 CPE Download

This course will provide audit professionals with practical and concrete guidance on how the new Joint FASB/IASB Lease Accounting Standards will impact their role as auditors and advisors to companies affected by the new reporting requirements. The panel will offer details on what the new lease repo... Read More

Fraud Detection Brainstorming for the Auditor: Designing Fraud Protocols As Part of Audit...
December 22, 2015 CPE Download

This course will provide audit and assurance professionals with a thorough guide to the auditor's duties to detect fraud and to identify potential weaknesses in a company's internal controls that could lead to financial or other types of fraud. The panel will focus on best practices for designing a... Read More

Pass-Through Liabilities and Federal Tax Treatment: Resolving Complex Issues With Liabilit...
Reporting Liabilities for General or Limited Partnerships and LLCs Given Tax Code Inconsis...
December 22, 2015 CPE, EA CPE On-Demand, Download

This course will provide tax advisers and corporate taxpayers utilizing pass-through entities (general or limited partnerships, LLCs) with a comprehensive guide to the tax treatment of liabilities from those pass-through entities. The panel will break out the different treatment of recourse vs. non-... Read More

Implementing the New Revenue Recognition Standards Under ASC 606
Designing an Implementation Plan to Minimize Financial and Operational Upheaval
December 21, 2015 CPE, EA Download

This course will provide corporate financial professionals with an overview of the accounting and tax implications of the pending changes in revenue recognition forthcoming with ASC 606. The panel will offer guidance on evaluating how the new standard will affect the most impacted industries, and de... Read More

IRC Section 743(b) Basis Adjustments: Applying the 754 Election to Distributions of Partne...
An Advanced Case Study of Calculations and Considerations
December 15, 2015 CPE, EA Download

This course will cover how, and whether, to make a basis adjustment under Section 743(b) when there has been a transfer of a partnership interest. This is an election the partnership can make when there is a sale or exchange of a partnership interest, or upon the transfer of a partnership interest t... Read More

Reconciling U.S.-Foreign Intercompany Accounts to Avoid Taxable Deemed Dividends Under Sec...
December 9, 2015 CPE, EA Download

This course will provide corporate tax professionals with a deep dive into the complex and often neglected process of reconciling intercompany payables and receivables between a U.S. company and a controlled foreign subsidiary. The panel will discuss important but easily overlooked steps to properly... Read More

401k Annual Audits: Anticipating Serious and Costly Errors, Evaluating Alternative Solutio...
December 1, 2015 CPE CPE On-Demand, Download

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

Form 8865: Reporting Foreign Partnership Income
Navigating Rules for Allocable Share of Foreign Income
December 1, 2015 CPE, EA CPE On-Demand, Download

This course will provide tax advisers and return preparers with insights in handling complex challenges in completing Form 8865 and its associated schedules. The panel will explain approaches for correctly identifying taxpayer category, determining allocable share of foreign income, and avoiding ser... Read More

Mastering Yellow Book and Single Audit Workpaper Documentation: Preparing High-Quality GAG...
November 10, 2015 CPE CPE On-Demand, Download

This course will provide audit professionals with a thorough and solid foundation to prepare GAGAS Yellow Book-compliant audit workpapers for Single Audits under OMB Circular A-133 and successor guidance. The panel will discuss best practices for documenting the contents, sequence and format of audi... Read More

Sales & Use Tax for Cloud Computing, Software, Apps, and Other Digital Products and Servic...
Overcoming Vendor and Customer Compliance Challenges Due to Inconsistent Multi-State Tax L...
October 29, 2015 CPE Download

This course will provide tax professionals with a detailed briefing on the latest state developments and trends affecting multi-state companies dealing with digital products and services as either seller or buyer. The panel will offer compliance approaches for adjusting to these multi-state developm... Read More

Compensation Rules for Exempt and Nonprofit Organizations: Designing and Maintaining Execu...
October 28, 2015 CPE, EA Download

This course will provide nonprofit entity advisers with a deep and comprehensive examination of the complex rules governing compensation issues for exempt organizations. The panel will discuss the design, documentation, maintenance and corporate governance requirements of a compensation scheme that... Read More

Income Tax Treaty Interpretation and Practice for Tax Professionals: Claiming and Reportin...
October 27, 2015 CPE, EA Download

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 individual clients may take treaty-based return positions. The speakers will enable advisers and preparers to complete IRS Fo... Read More

Liquidation of S Corporations: Mastering Tax Implications of Liquidating Distributions
Case Study on Planning, Calculations, and Property Dispositions
October 22, 2015 CPE, EA Download

This course will delve into a case study on the planning, tax calculations, property dispositions and dissolution filings required to liquidate an S corporation. The panel will provide a briefing on the general rules stated in IRC Section 1371 tying liquidation rules back to those applying to C Corp... Read More

Non-Profit Supporting Organizations: Mastering the Exempt Rules of IRC 509(a)(3)
Understanding Life Cycle and Tax Issues of Supporting Organizations
October 20, 2015 CLE, CPE, EA Download

This course will examine the tax and accounting issues specific to IRC Section 509(a)(3) "supporting organizations" and will discuss preparation of Schedule A relating to supporting organizations. The panel will review the "organizational," "operational," and "control" tests prescribed by those regu... Read More

Mastering the Effectively Connected Income Rules for Foreign Persons Engaged in Inbound Tr...
Navigating Differing Tax Treatment for ECI and FDAP Income, Withholding Requirements, Avai...
September 22, 2015 CPE, EA Download

This course will provide tax advisers and professionals with a deep dive into the effectively connected income (ECI) rules as they apply to inbound transactions engaged by nonresident alien taxpayers in the United States. The panel will discuss differing tax treatment for ECI and income that is fixe... Read More

Navigating the New UGG "Uniformed Grant Guidance" Single Audit Rules: Moving Beyond UGG A-...
September 2, 2015 CPE Download

This course will provide CPAs performing audits of entities receiving and expending federal grants with an exploration of the new 2015 "Uniformed Grant Guidance" Single Audit standards. The panel will offer a comprehensive overview of the Single Audit process, and discuss in detail the changes made... Read More

Supporting Transfer Pricing Positions and Preparing for MTC's Arms-Length Adjustment Servi...
Defending Multi-State Intra-Company Transactions from Transfer Pricing Challenges under AL...
August 26, 2015 CPE Download

This course will provide tax professionals with the tools to navigate the current landscape of state policies regarding transfer pricing in a multi-state environment. The panel will discuss the latest developments in key states' transfer pricing audit practices, detail the implementation schedule fo... Read More

Mastering Corporate E&P Calculations and Rules: Maintaining Current Earnings and Profits B...
Computing Current and Accumulated E&P Schedules and Adjustments
August 18, 2015 CPE, EA Download

This course will provide corporate tax professionals and advisers with detailed and advanced practical guidance on the calculation of a corporation's earnings & profits (E&P). The panelist will discuss the accounting rules and principles for calculating both current and accumulated E&P, detailing cu... Read More

Mastering Multi-State Taxation of S Corporations: State Variances in Recognition of S Elec...
August 13, 2015 CPE CPE On-Demand, Download

This course will provide tax preparers and advisers with detailed guidance on the most pervasive issues facing multi-state 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 discu... Read More

European VAT for Cloud Computing, Software, Apps, and Other Digital Products and Services:...
August 4, 2015 CPE, EA Download

This course will update corporate tax professionals on the latest developments in value added tax (VAT) laws for companies that sell digital products and services to customers in the European Union (EU), and companies that purchase from EU-based business locations. The panel will offer approaches fo... Read More

Mastering Charitable Contribution Deduction Rules and Completing Form 8283
Navigating Substantiation and Appraisal Requirements, Leveraging Carry-Forwards, and Avoid...
July 30, 2015 CPE, EA Download

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

Accounting For Income Tax: Beyond the Basics of ASC 740
Mastering the Complexities of Tax Provision Valuations and Schedules
July 28, 2015 CPE, EA Download

This course will provide corporate tax professionals and tax advisers with an intermediate level treatment of necessary calculations, allocations, and schedule preparation and maintenance for reporting a company's income tax provisions. Moving beyond the basic concepts of accounting for income tax,... Read More

Advanced Income Tax Apportionment Issues Confronting Multi-State Companies
Navigating States' Shift to Market-Based Sourcing, Utilizing Alternative Apportionment and...
July 22, 2015 CPE, EA Download

This course will prepare tax executives and managers to handle the most complex and challenging apportionment issues with broad application to companies operating in a variety of industries and in a large number of states. The panel will go beyond the basics of apportionment for corporate tax profes... Read More

Corporate AMT: Mastering Calculations, Carry-Forwards, ATNOLs and Basis Schedules
Identifying Planning Opportunities to Minimize AMT Impact
July 15, 2015 CPE, EA Download

This course will prepare corporate tax professionals to properly calculate and maintain the separate schedules required as part of calculating the corporate alternative minimum tax (AMT). Read More

Mastering FATCA Compliance and Implementation for NFFEs: Navigating Who, What, When and Ho...
Understanding the Complexities of the Withholding Requirements
July 8, 2015 CLE, CPE, EA Download

This course will provide tax executives, tax counsel and tax advisors with a drill down into the intricacies of Foreign Account Tax Compliance Act (FATCA) compliance relevant to non-financial foreign entities, including Chapter 4 withholding, non-financial foreign entities (NFFE) status and potentia... Read More

Non-Profit Organizations: Avoiding, Correcting and Reporting Excess Benefit Transactions
June 30, 2015 CLE, CPE, EA Download

This course will prepare tax advisers and counsel for tax-exempt organizations to identify, remedy and report excess benefit transactions and to minimize excise tax and other sanctions arising from prohibited transactions. The panel will review different types of excess benefit transactions, and ide... Read More

Cross-Border Ownership Structures: Lessons Learned Under Tough IRS Scrutiny
Complying With Forms 5471, 5472, 1120F and 926
June 17, 2015 CPE, EA Download

This course will prepare corporate tax executives and advisors working on forms 5471, 5472, 1120-F and 926 with practical experiences geared toward improving compliance. The panel will provide insights to deal with IRS policies on audits and penalties. Read More

Mastering Section 368 Tax-Free Reorganization Reporting for Maximum Tax Benefits
June 4, 2015 CPE, EA Download

This course will provide corporate tax professionals with a deep and practical exposure to the accounting, calculations and reporting requirements pursuant to a Section 368 Corporate Reorganization. Read More

Form 990 Challenges: Navigating 2014 Changes to the Non-Profit Information Return and Sche...
June 3, 2015 CPE, EA CPE On-Demand, Download

This course will provide return preparers with greater understanding of the more difficult aspects of Form 990 arising from recent IRS changes to the form, its schedules and instructions, as well as its longstanding tough demands. Read More

Nexus Reviews: Uncovering New State Sales or Income Tax Obligations
Identifying and Responding to Potential Tax Exposure for Multi-State Companies
May 14, 2015 CPE Download

This course will provide tax professionals and advisors with best practices to plan, execute and oversee a comprehensive sales/income tax nexus evaluation for a multi-state corporation. Our panel will provide their experienced perspectives and guidance for following through on results. Read More

Foreign Tax Credit Utilization for Corporations: Calculations, Schedules and Consideration...
April 30, 2015 CPE, EA Download

This course will prepare corporate tax advisors to handle complex calculations for reporting foreign-source income to claim foreign tax credits on Form 1118, including income classification baskets, carry-forwards and election decisions. Read More

Navigating FASB's New Pushdown Rules for Acquired Entities
Evaluating Whether and How to Adopt Pushdown Accounting on Subsidiary Financial Statements
April 23, 2015 CPE Download

This course will prepare corporate accountants and executives to navigate the new FASB guidance on the use of "pushdown accounting" on an acquired entity, as well as detailing major balance sheet items which impact the purchased entity's decision of whether to apply "pushdown accounting" on its fina... Read More

Federal Consolidated Return Regulations for Corporate Taxpayers: Mastering Complex Rules a...
April 2, 2015 CPE, EA Download

This course will prepare corporate tax professionals to fully comply with the federal consolidated return rules and provide a thorough update on recent statutory and regulatory changes. The panel will offer lessons based on filing experiences and outline best practices to ensure compliance now and i... Read More

Self-Directed IRAs Under IRS Scrutiny: Successfully Clearing the Legal and Tax Minefield
Avoiding Valuation Errors, Prohibited Transactions, and UBTI; Protecting Tax-Deferred Stat...
March 18, 2015 CPE, EA Download

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

Form 706 Compliance for Estates: Challenges With Includable Property, Tax Calculations, Va...
March 11, 2015 CPE, EA Download

This course will provide tax advisors and return preparers with a review of a full range of compliance issues and decisions that arise in completing federal Form 706. The panel will outline their approaches for dealing with the difficult questions tax preparers will face. Read More

IRC 754: Partnership and Pass-Through Entity Basis Adjustments
Mastering Election Rules and Tackling Complex Decisions for Distributions and Sales of Int...
March 3, 2015 CPE, EA CPE On-Demand, Download

This course will provide tax advisors and counsel with an in-depth analysis of the 754 election. The panel will outline best practices for making the 754 election, tax implications of the election, and when to make--and when to avoid--the election. Read More

Form 8903: Domestic Production Activities Deduction for Pass-Thrus and Other Business Enti...
Mastering Complex Determinations, Calculations and Reporting Challenges for the DPAD
February 25, 2015 CPE, EA CPE On-Demand, Download

This course will arm tax return preparers with a deeper understanding to tackle the most difficult issues in completing Form 8903. The panel will explain approaches to correctly handle qualifying, calculating and claiming the Sect. 199 domestic production activities deduction on Form 8903. Read More

Improving Internal Controls Under the New COSO Framework
Meeting Stricter Principles-Based Standards and Identifying Material Weaknesses
February 24, 2015 CPE Download

This course will prepare audit professionals to operate under the new COSO Framework for Internal Controls, by detailing the change to a principles-based approach to audits of a company's system of internal control. The webinar will also detail the new areas of emphasis in the Updated COSO Framework... Read More

Partnership Tax Returns: High-Risk and Challenging Aspects
Anticipating the Most Serious and Costly Errors, and Evaluating Alternative Solutions
February 19, 2015 CLE, CPE, EA CPE On-Demand, Download

This course will provide tax professionals, counsel and advisors with best practices to prevent most of the serious and costly, but all too common, errors in partnership tax returns. The panel will outline alternative approaches to prevent or resolve mistakes while preparing Form 1065. Read More

Managing Complex IRS Audits of Large- and Medium-Sized Business Taxpayers
Navigating Examination Processes, IRS Summonses, Section 982 Foreign-Based Documentation,...
February 18, 2015 CLE, CPE, EA Download

This course will provide guidance and best practices for responding to IRS audits of large- and medium-sized business taxpayers, including detailing IRS examination techniques, how to respond to and defend summons, navigating IRC Section 982 foreign-based documentation, and handling "unagreed" audit... Read More

FBAR Requirements for Business Foreign Bank Accounts
Making Sound Compliance Decisions for Reporting Foreign Accounts Under Final IRS Regs
December 18, 2014 CPE Download

This course will bring corporate tax professionals and advisors up to speed on the most recent developments of the Report of Foreign Bank and Financial Accounts (FBAR) planning and reporting for companies and provide a detailed review of the reporting requirements under the FBAR program. Read More

Basis Adjustments for Partnerships and LLCs: Compliance Challenges
Navigating Complex Basis Rules and Avoiding Pitfalls in Section 754 Elections
December 17, 2014 CPE, EA CPE On-Demand, Download

This course will analyze the basis adjustment rules associated with sales, transfers and partnership interests or property distributions; review the impact of the Section 754 election for individual partners and the partnership; and discuss structuring transactions to avoid unintended tax consequenc... Read More

Leveraging New IRS Rules Eliminating 36-Month Testing Period for Cancellation of Debt Inco...
Reporting COD Income and Filing 1099-C Under the IRS Proposed Rules
December 15, 2014 CLE, CPE, EA Download

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

Form 1120S Challenges for Tax Preparers
Navigating Computations-to-Adjustments Accounts and Determining Treatment of Dividends, Di...
December 10, 2014 CPE, EA CPE On-Demand, Download

This course will improve tax return preparers' familiarity with issues and solutions for preparing specific parts of Form 1120S, including Schedule M-2 accumulated adjustments accounts, other adjustment accounts' treatment of dividends and distributions, fringe benefits to shareholders, and health i... Read More

Recourse and Non-Recourse Debt for Partnerships
Minimizing the Tax Impact of Partner Liability and Debt Allocations Under Sections 752 and...
December 3, 2014 CPE, EA CPE On-Demand, Download

This course will prepare accounting advisors and tax preparers to make the difficult and complex distinction between recourse and non-recourse debts for partnerships. The panel will explain how to account for those debts in a partner's tax basis under IRC Sec. Sec. 752 and 704. Read More

Form 8582: Passive Activity Reporting and Impact of 3.8% Medicare Tax
Tackling Complex Passive Activity Computations; Navigating Income Tax and AMT Reporting Ch...
November 19, 2014 CLE, CPE, EA CPE On-Demand, Download

This course will update tax advisors and return preparers on the key challenges and practical solutions for accurately preparing Form 8582. The panel will provide guidance and rules to minimize the impact of the 3.8% surtax and maximize permissible use of passive losses. Read More

Fixed-Asset Recordkeeping and Avoiding Overpayment of Business Personal Property Tax
Purging Ghost and Other Non-Reportable Assets; Monitoring and Properly Reporting Depreciat...
October 23, 2014 CPE Download

This course will provide corporate property tax specialists with a review of their role in policing and maintaining their companies' fixed-asset recordkeeping policies and practices. The panel will outline best practices for effective oversight of business personal property valuation and tax. Read More

IC-DISC: Compliance Challenges in the Federal Tax Break for Exporters
Leveraging Benefits Arising From the Dividend Tax Solution
October 21, 2014 CLE, CPE, EA CPE On-Demand, Download

This course will prepare tax counsel, professionals and advisors to take on the tough challenges of leveraging tax benefits of IC-DISC formation. The panel will review and explain the key strategic steps for forming entities, tax planning, and maintaining compliance. Read More

Final IRS Sect. 67(e) Regs for Estate and Trust Taxpayers: Applying the Required 2% Deduct...
Navigating Fully Deductible vs. Fees Subject to the Floor, Rules for Conditionally Deducti...
October 15, 2014 CLE, CPE, EA CPE On-Demand, Download

This course will prepare tax advisors and counsel to understand when a trust or estate's fees are deductible or subject to the 2% floor for itemized deductions. New regulations under Sect. 67(e) provide rules, which are not intuitive, governing whether various expenses paid by estates and trusts are... Read More

IRC Sect. 704(b): Partnership Allocations
Navigating Complex Rules to Determine Valid Allocation of Income, Gain, Loss, Deductions o...
October 8, 2014 CPE, EA CPE On-Demand, Download

This course will provide tax advisors, corporate tax professionals and counsel with a review of the key tax concepts for making valid allocations to partners by partnerships and certain LLCs under Sect. 704(b) of the Internal Revenue Code. Read More

Manufacturing and Production Sales Tax Exemptions: Not Just for Manufacturers
Leveraging Tax-Savings Opportunities as States Create and Expand Reach of Exemptions
September 18, 2014 CPE Download

This course will brief tax professionals on the latest state improvements of manufacturing sales tax exemptions and how expansive terms of the tax break in many states can benefit your companies in unexpected ways. Read More

3.8% Federal Net Investment Income Tax Challenges for Tax Professionals
Tackling Tax Compliance and Planning for High-Income Individuals and Pass-Through Entities
September 18, 2014 CLE, CPE, EA CPE On-Demand, Download

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

Partnership Basis and Distributions: Navigating Sections 731-737, 751(b) and 755
September 9, 2014 CLE, CPE, EA CPE On-Demand, Download

This course will provide tax advisors and managers with an in-depth review of the rules for partnership basis adjustments and distributions under Internal Revenue Code Sections 731 through 737, 751(b) and 755. Read More

U.S.-Canada Corporate Tax Challenges With Surge in Cross Border Deals, More Aggressive Enf...
June 19, 2014 CLE, CPE Download

This course will provide tax professionals and counsel with a review, by an experienced panel of Canadian tax advisor/attorneys, of key recent and emerging corporate tax developments for U.S. companies. The panel will outline areas where U.S. and Canadian businesses must update tax compliance and pl... Read More

Tax Challenges With U.S.-Based Private Equity Fund Formation
Maximizing Benefits for Clients Given Diverse Investor Tax Objectives
June 17, 2014 CPE, EA Download

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

Non-US Business Entity Selection - How U.S. and Global Taxation Regimes Impact the Decisio...
Making Critical Tax-Based Choices Regarding Branch Offices, CFCs, Disregarded Entities, Jo...
June 12, 2014 CPE Download

This course will provide tax executives and advisors guidance on the full range of short-term and long-term tax issues that arise in selecting the entity type to use for a new foreign operation and pitfalls to avoid if seeking to change the entity type after formation. The panel will outline how to... Read More

Passive Activity Loss Reporting: Strategies for Pass-Throughs and Impact of New NII Tax Re...
Leveraging Latest Federal Guidance and Rulings to Establish Material Participation
May 20, 2014 CPE, EA CPE On-Demand, Download

This course will provide accounting and tax advisors to pass-through entities with a thorough review of the latest passive activity loss guidance and the impact of the IRS final regulations for net investment income tax (NIIT) reporting. The panel will prepare advisors to maximize permissible use of... Read More

FATCA Compliance and Implementation for FFIs: Mastering the Complexities Before the July 1...
March 20, 2014 CPE Download

This course will discuss the information reporting and withholding requirements under the newly released FFI agreement under the Foreign Account Tax Compliance Act (FATCA) regulations. The program will focus on the latest developments, changes from the proposed agreement released in Oct. 2013, and t... Read More

Minimizing Property Taxes: Leveraging the New IRS Repair Regs
Strategies for Cost Expensing, Fixed Asset Capitalization Policies, and Avoiding Audit Fla...
March 6, 2014 CPE Download

This course will equip tax pros with key tools and insights to manage new challenges for the business personal property tax compliance process since the IRS issued finalized repair regulations effective Jan. 1, 2014. The panel will provide best practices for effective oversight of business personal... Read More

Form 1041: Estate and Trust Tax Reporting
Allocating Income and Deductions, Calculating DNI, Understanding Reporting Rules for Trust...
February 27, 2014 CPE, EA CPE On-Demand, Download

This course will improve return preparers' familiarity with preparing Form 1041, such as calculating distributable net income, allocating income between the trust and beneficiaries, and understanding reporting rules for revocable and irrevocable trusts. Read More

Auditing Derivatives and Hedge Contracts Under ASC 815, 820 and Other Guidance
Mastering Key Challenges and Analysis Techniques for Swaps, Options and Other Financial In...
February 25, 2014 CPE Download

This course will provide audit professionals with a solid understanding of the fundamentals for accounting of derivatives and hedges. The panel will help you identify the key issues, challenges and approaches to prevent or resolve missteps. Read More

Managing Sales Tax Data: Streamlining Internal Controls to Maximize Compliance Efficiency
February 20, 2014 CPE Download

This course will prepare state tax professionals to establish reliable internal controls for data management in order to make reliable data more accessible to staff for use in preparing sales tax returns and meeting state audit challenges. Read More

Form 1065 Reporting and Calculations for Partnership Terminations and Transfers of Interes...
February 20, 2014 CPE, EA CPE On-Demand, Download

This course will provide tax return preparers with increased familiarity with the issues involved in transfers of partnership interests, including exchanges, retirement of a partner, gift, contribution or abandonment of a partnership interest, and death of a partner. Read More

Leveraging Earnings-Stripping Regs for Foreign Investments: Maximizing Tax Savings, Minimi...
February 6, 2014 CPE Download

This course will provide tax professionals and advisors with an in-depth analysis of Sect. 163(j) regulations and guidance, explore frequently faced decisions involving interest deductions, and outline key strategies. Read More

Form 1120S: Mastering the Complex Schedules for S Corps
Navigating Changes to the 3.8% NII Tax, Schedules D and M-3, and More
February 5, 2014 CPE, EA Download

This course will improve tax return preparers' familiarity with the challenges and solutions for preparing specific parts of Form 1120S. The panel will discuss recent legislative changes and updates to 2013 versions of forms, and provide a detailed look at key schedules, including Schedules K, K-1,... Read More

Filing Form 1040NR: Taxpayer Elections, Income and Deduction Computation, and Spouse/Depen...
January 22, 2014 CPE, EA CPE On-Demand, Download

This course will provide tax preparers with a drill-down of Form 1040NR filing requirements, determining who should file, correctly reporting income and claiming refunds, identifying available deductions and limitations, listing dependents and spouses, and avoiding costly errors. Read More

Sampling Strategies for Circular A-133 Audits: Ensuring Compliance and Internal Controls
Selecting a Methodology, Developing an Audit Sampling Plan, and Understanding Deviations a...
January 16, 2014 CPE Download

This course will prepare Single Audit auditors to understand sampling concepts applicable to an audit conducted under OMB Circular A-133 and help you apply these concepts to the compliance audit component. Read More

Sales Tax Intricacies for Retailers: Tackling Online Sales, Coupons, Rebates, Nexus, Sourc...
January 8, 2014 CPE Download

This course will provide tax professionals with a detailed briefing on the critical latest state developments and tax trends affecting retailers. The panel will offer compliance approaches and demonstrate their application to guide professionals in navigating and adjusting to multi-state development... Read More

Subpart F Income Taxation: Latest Compliance Developments
Mastering Income Calculation, Tax Rates, Audit Preparation and Other Complexities
December 18, 2013 CPE Download

This course will provide tax advisors with an analysis of the relevant terms of Subpart F and guidance in the context of practical situations frequently faced in U.S. federal income tax compliance, reporting and audits. Read More

State Income Tax Base Calculation: Complex Issues in Income Modification
Reporting for Multi-State Companies to Minimize Tax and Maximize Deductions
December 18, 2013 CPE Download

This course will provide tax professionals with key challenges and solutions to the current issues related to the modification of corporate income for state income tax purposes. The panel will provide real world examples to accurately compute state taxable income along with guidance and rules to min... Read More

Broker Dealer Auditing: Mastering New SEC and PCAOB Rules and Standards
Complying with Changed Regulatory Framework for Conducting Audits and Attesting to Interna...
December 10, 2013 CPE Download

This course will prepare accounting professionals to comply fully with new attestation standards pertaining to audits of brokers and dealers, including the new PCAOB auditing standard for broker dealer audits and the SEC amendment to Rule 17a-5. Read More

Form 8949 Capital Gains Reporting and Impact of 3.8% Medicare Tax
Mastering Complex Calculations and Information Gathering Amid Intensified IRS Scrutiny
December 10, 2013 CPE, EA Download

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

IRC 263(a): New Finalized Repair Regulations for Return Preparers
Applying Revisions to Accurately Capitalize Costs Under the New Rules
November 20, 2013 CPE, EA Download

This course will provide federal return preparers with an in-depth analysis of the final repair regulations and outline best practices for accurately filing returns according to Section 263(a) capitalization rules. Read More

Sales and Use Tax Implications of M&A: Avoiding Costly Mistakes
Correctly Identifying Assets and Inherited Liabilities and Meeting Compliance Requirements
November 19, 2013 CPE Download

This course will provide tax professionals with an overview of the most prevalent mistakes in sales and use tax compliance related to M&A transactions. Our panel will explain and outline solutions to pitfalls such as when a transaction with an affiliate can be deemed a sale, IRC taxability factors,... Read More

Business Personal Property Tax Compliance: Advanced Strategies to Avoid Costly Errors
Overcoming Challenges With Exemptions and Exclusions, Depreciation, Valuation, and Jurisdi...
November 12, 2013 CPE Download

This course will equip tax pros with key tools to avoid high-level costly mistakes and oversights commonly made by even experienced tax pros in the business personal property tax compliance process. The panel will look at the issues at the state, county and city level, and rely on significant state... Read More

Final IRS Repair Regulations: What You Need to Know Now
Tax Planning and Compliance After Substantial Changes to 263(a) Cost Capitalization Rules
November 7, 2013 CPE, EA Download

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

Leveraging IRS Recognition of Same-Sex Marriages for Income and Estate Tax Returns
Filing Current and Amending Past Year Federal Returns to Maximize Refunds and Reconciling...
October 30, 2013 CPE Download

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

Filing and Amending Federal Tax Returns in Light of IRS Recognition of Same-Sex Marriages
Maximize Refunds and Reconciling With State Returns for Income and Estate Tax
October 30, 2013 CPE Download

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

Key Indirect Tax Strategies: Avoiding Critical and Costly Mistakes
Navigating the Maze of Compliance Demands to Minimize Tax Liability
October 29, 2013 CPE Download

This course will brief tax professionals on the biggest tax hit most companies face--indirect taxes. The panel will outline the latest opportunities to minimize indirect taxes and offer experienced-based strategies to avoid critical and costly errors. Read More

Form 1023 and the Toughest Compliance Challenges
Clearing the Hurdles When 501(c)(3) Organizations Apply for Tax Exempt Status
October 23, 2013 CPE Download

This teleconference will offer an in-depth review for accounting pros and tax preparers who work with non-profit organizations and other clients seeking to qualify for tax exempt status on Form 1023. The panel will equip the attendees with approaches for overcoming Form 1023 and its schedules' tough... Read More

Form 990 Reporting In Depth: Understanding Key Schedules and Forms, Adjusting to 2013 IRS...
October 10, 2013 CPE, EA Download

This teleconference will provide accounting professionals and return preparers with an in-depth review of the more difficult schedules and forms of Form 990. The panel will outline approaches to the latest IRS changes to the form, schedules and instructions, as well as complex ongoing reporting dema... Read More

IRC Sect. 704(b): Partnership Allocations
Navigating Complex Rules to Determine Valid Allocation of Income, Gain, Loss, Deductions o...
October 3, 2013 CPE Download

This teleconference will provide tax advisors and corporate tax professionals with a review of the key tax concepts for making valid allocations to partners by partnerships and certain LLCs under Sect. 704(b) of the Internal Revenue Code. Read More

NOL Strategies for Federal and State Tax Reporting by Multi-State Companies
Mastering Federal Regs and Restrictions, Differing State NOL Matches, Carryback and Carryf...
September 24, 2013 CPE Download

This teleconference will provide tax professionals at multi-state companies with a current awareness briefing on treatment of NOLs in federal and individual state laws and regs. Our panel will also present a practical discussion on navigating associated complications that arise with state combined r... Read More

Partnership Distributions: Avoiding Tax Traps of Mixing Bowl Transactions, Disguised Sales...
Gaining Insight Into the Complex Tax Concepts Through Real World Examples
September 18, 2013 CPE Download

This teleconference will provide tax professionals with an in-depth review of the rules for disguised sales, mixing-bowl transactions and partnership distribution transactions under Sect. 751(b). The panel will also address how to avoid negative tax consequences. Read More

Leveraging Addbacks of Related-Party Royalties, Interest and Expenses in 2013
Responding to Latest State Laws, Regs and Rulings Affecting Multi-State Companies
September 11, 2013 CPE Download

This teleconference will provide state tax specialists with a bottom-line briefing on what's happening with the related-party addback agenda for multi-state corporations, looking at state and major local laws, regulations, and court and agency rulings. The panel will also address emerging, sophistic... Read More

Taxation and Financial Reporting of Investments in Securities and Related Complex Transact...
Tackling Financial Statement Challenges and Tax Consequences of Timing, Character and Sour...
September 10, 2013 CPE Download

This teleconference will provide advisors with a framework for the accounting of equity instruments under standards and guidance such as ASC 820, along with a review of the relevant federal tax rules. Read More

Leveraging Final Sect. 336(e) Regulation Benefits in Acquisitions and Corporate Spin-Offs
August 22, 2013 CPE Download

This teleconference will provide tax professionals with a thorough briefing on using and realizing the potential benefits from the finalized Sect. 336(e) in instances of deemed asset sales. Read More

Federal Tax Compliance for LLCs and Partnerships in Commercial Real Estate
Tackling Tax Challenges in Acquisitions, Financing, Development, Leasing and Dispositions
August 13, 2013 CPE, EA Download

This teleconference will give tax preparers and tax advisors a detailed review of the IRS rules and compliance issues relating to commercial real estate activities conducted through LLCs and partnerships, focusing particularly on acquisitions, financing, development, leasing, dispositions and other... Read More

Valuation Challenges With $10 Million-and-Under Businesses
Avoiding Mistakes With Built-In Gains and Taxes, Misuse of Market Data and Other Small Bus...
August 8, 2013 CPE Download

This teleconference will explore the challenges that frequently arise for advisors in providing a valuation of a smaller business ($10 million and under in revenues). The panel will address common traps such as valuation methodology, built-in gains and taxes, proper adjustment to accounting records,... Read More

Stock Basis Calculation for Pass-Through Entities: Challenges for Tax Professionals
Tackling Complex Issues for S Corporations, LLCs and Partnerships
August 6, 2013 CPE, EA Download

This teleconference will provide tax pros and advisors with a review of the issues involved in calculating basis for owners of pass-through entities. The panel will discuss the adjustments needed to reflect increases to and reductions in the initial owner's investment. Read More

Business Entity Conversions: Income Tax Consequences You May Not Anticipate
Understanding and Navigating Complex Federal Income Tax Implications
July 18, 2013 CPE Download

This teleconference will provide tax advisors and corporate tax specialists with an explanation of the steps that should be taken in analyzing federal tax implications in a conversion to a different business entity. Read More

Non-Profit Internal Controls: Establishing and Examining Controls To Prevent Fraud and Imp...
July 17, 2013 CPE Download

This teleconference will provide a special focus on developing strong internal controls fitted to the unique characteristics of a non-profit organization, under current accounting and marketplace standards. Read More

State and Local Tax Challenges With Leases of Equipment and Other Assets
Navigating Differing State Approaches With Sales, Business Personal Property and Income Ta...
June 27, 2013 CPE Download

This teleconference will provide tax managers and advisors with a review of important trends in multi-state tax treatment of equipment and other asset leases. The discussion will include issues that have confronted lessors and lessees for years, some issues comparatively new on the scene, and some s... Read More

Non-Profits and Sales Tax Exemptions on Purchases and Sales
Navigating Variations in how States Award and Administer Exemptions and Apply Nexus Rules
June 19, 2013 CPE Download

This teleconference will provide nonprofit advisors with a review of commonalities and exceptions in how states currently qualify non-profit organizations for sales tax exemptions on their purchases and sales, administer the tax break, and apply nexus rules and other general sales tax standards. Read More

LLCs and LLPs: Navigating Variable State Tax Treatment
Responding to Latest Changes in LLC Taxation, Non-Resident Withholding, Entity Level Tax,...
June 13, 2013 CPE Download

This teleconference will brief state tax advisors and multi-state business taxpayers on what to expect with differing state tax policies regarding limited liability companies and limited liability partnerships. The panel will prepare advisors to work more effectively with multiple state or local age... Read More

Independence Disclosure Challenges With Form 990
Navigating Reporting Rules for Directors, Transactions and Compensation Amid Intense IRS S...
June 13, 2013 CPE Download

This teleconference will focus on important and much-watched non-profit independence disclosures on Form 990 and its schedules, against a backdrop of heightened oversight by IRS auditors--and by donors, lenders and the marketplace. Read More

Employee Fringe Benefits and Sect. 409A Deferred Compensation: Tax Issues
Evaluating Exclusions or Potential Federal Taxability
June 12, 2013 CPE Download

This teleconference will offer advisors a review of Internal Revenue Code provisions and IRS guidance regarding taxability of various employee fringe benefits. The panel will provide an overview of Sect. 409A nonqualified deferred compensation concepts applicable to employee and/or employer tax liab... Read More

Tax Allocation in Pass-Through Entities
Minimizing Tax Impact Through Strategic Allocation of Income, Gains, Losses and Liabilitie...
June 6, 2013 CPE Download

This teleconference will provide guidance for tax advisers and tax preparers on tax allocation provisions for partnerships and LLCs taxed as partnerships. The panel will outline steps to meet the tax goals for both the partners and the entity. Read More

Federal Schedule K-1 Issues for Tax Return Preparers
Addressing Complex Compliance Issues With Basis, Gains and Losses
May 30, 2013 CPE, EA Download

This course will improve an attendee's familiarity with the issues involved in preparing a federal Schedule K-1 to accurately prepare the schedule and guide clients in making informed decisions about basis, at risk and passive loss limitations, and other important topics. Read More

ASC 740 Income Tax Accounting Challenges in 2013
Tackling Valuations of Deferred Tax Assets, Tax Expense and UTP Reporting, and Other Issue...
May 28, 2013 CPE Download

This teleconference will prepare corporate tax professionals and tax advisors to anticipate challenges with valuing deferred tax assets and other activities governed by ASC 740. The panel will provide insights on defensible analyses and decisions in a range of income tax accounting activities. Read More

Mandatory Combined Reporting for State Income Taxes
Improving Tax Compliance to Manage Conflicting State Rules
May 22, 2013 CPE Download

This teleconference will provide corporate tax professionals with approaches to streamline compliance and cope with the challenge of disparate regulations for mandatory combined reporting of state income tax. The panel will highlight the important differences in the group formation rules of key comb... Read More

Navigating the New AU-C 600 Group Audit Rules
Managing Responsibilities and Risk in Engagements Involving Multiple Auditors and Componen...
May 14, 2013 CPE Download

This teleconference will review all key material terms of the Auditing Standards Board's new group audit standards, AU-C 600, and put them in the context of practical scenarios facing auditors working in groups. Read More

Nexus Fundamentals for Sales and Use Tax Compliance
Understanding and Navigating Tax Challenges with Attributional, Affiliate and Other Forms...
May 8, 2013 CPE Download

This teleconference will provide corporate tax and accounting firm staffs with a thorough introduction to sales tax nexus fundamentals and key challenges. Read More

Branch Profits Tax: Compliance and Planning from the Ground Up
Navigating the Tax Landscape for Foreign Businesses Operating in the U.S.
May 2, 2013 CPE Download

This teleconference will give tax advisors and federal tax professionals a detailed review of the branch profits tax, reported on Form 1120F. The panel will also cover other tax issues imposed on inbound activities of foreign businesses that are involved in a U.S. trade or business. Read More

Final FATCA Regulations: Implications for U.S. Taxpayers
Leveraging Benefits for Taxpayers Holding Assets in Offshore Financial Institutions or Oth...
March 28, 2013 CPE Download

This teleconference will give tax advisors and corporate federal tax professionals a detailed review of the final IRS Foreign Account Tax Compliance Act (FATCA) regulations issued in January and how they affect preparation of Form 8938. Read More

Use Tax Accrual: Managing Systems and Personnel to Address Tax Risk
March 27, 2013 CPE Download

This teleconference will provide tax staff and managers with effective approaches to review use tax accrual policies and procedures to improve compliance and minimize risk of an audit assessment. Read More

Cancellation of Indebtedness Income for Pass-Through Entities
Navigating Complex Tax, Exclusion and Deferral Issues Arising in Forms 1099-C and 982
March 13, 2013 CPE Download

This teleconference will provide guidance on handling cancellation of debt income for pass-through entities, including tax treatment to partnerships, S corps, LLCs and their owners. The panel will outline ways to defer or exclude the income arising from the cancelled debt and understanding Form 1099... Read More

Partnership Tax and Disguised Sales
Navigating Section 707 to Determine Classification of Partners' Contributions and Distribu...
February 13, 2013 CPE Download

The course will increase tax return preparers' familiarity with issues involved in classifying partners' contributions, distributions and other transactions as disguised sales. The panel will focus on the application of disguised sale rules and ways that an otherwise non-taxable distribution may be... Read More

Uncertain Tax Positions: New Schedule UTP Requirement for Many Companies in 2013
Making Complex Disclosure Decisions as IRS Reduces its Filing Threshold
February 13, 2013 CPE Download

This teleconference will prepare corporate tax professionals who are reporting uncertain tax positions to the IRS to identify and understand Schedule UTP compliance challenges and anticipate potential questions upon an audit. Read More

Sales Tax Audits in the Era of Digital Documentation
Preparing for a Computer-Based Review Involving Electronic Invoices, Bills of Lading, Etc.
January 31, 2013 CPE Download

This teleconference will familiarize tax professionals with common aspects of, and trends in, state electronic sales tax audits. The panel will discuss the practical issues that corporate taxpayers must consider as a full or partial e-audit approaches. Read More

Corporate Apportionment and Sourcing Rights in Multistate Tax Compact States
Key Implications Triggered by California's Gillette Case
January 23, 2013 CPE Download

This teleconference will explore the important multistate corporate income tax implications arising from controversies about how closely member states must track the Multistate Tax Compact on apportionment and sourcing. Read More

2013 Medicare Tax Increases: New Issues for Tax Return Preparers
Tackling the Net Investment Income Tax and Surtax on Wages and Self-Employment Income
January 22, 2013 CPE Download

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

Outbound Transactions and U.S. Federal Tax
Tackling Compliance Challenges for U.S. Companies With Foreign-Based Income or Business Re...
January 15, 2013 CPE Download

This teleconference will give corporate tax professionals and advisors a review of essential federal tax issues affecting outbound transactions and explore difficult aspects that frequently arise in preparing related IRS forms. Read More

LLCs: Latest Developments in Federal and State Tax Treatment
Navigating the Opportunities and Pitfalls of Series LLCs, L3Cs and New Tax and LLC Laws
January 9, 2013 CPE Download

This teleconference will bring tax advisors up to speed on the current issues involving LLC formation and regulation changes they need to know now. Read More

Reporting Costs of Health Insurance on Employee W-2s: New Requirements
Mastering the Procedures for Disclosing and Valuing Coverage Starting in 2013
December 20, 2012 CPE Download

This program qualifies for CPE and CFP continuing education credits. This teleconference will prepare tax advisors and professionals to deal with the new federal mandate to value and report an employee's employer-sponsored health insurance on Form W-2 starting in Jan. 2013. Read More

Inbound Transactions and Federal Tax: Compliance Issues With 1120-F, 8833 and Other Forms
Tackling Protective 1120-Fs, Calculation of ECI and FDAP, Exemptions and Other Challenges
December 5, 2012 CPE Download

This program qualifies for CPE and CFP continuing education credits. This teleconference will provide advisors and tax professionals with a review of the essential aspects of taxable income in the U.S. for foreign taxpayers, and explore complications that often arise in preparing the related IRS fo... Read More

State Tax E-Filing Update: Corporate, Partnership and S Corporation Returns
Mastering Latest Rules and Technologies for Mandatory and Optional Electronic Filing
November 27, 2012 CPE Download

This teleconference will provide corporate tax managers and advisors with an update and analysis of the latest e-filing options and mandates for state business-related returns from revenue departments and the IRS. Read More

Form W-8IMY: Preparing for Expanded Reporting of U.S. Withholding
November 7, 2012 CPE Download

This teleconference will provide corporate tax specialists with a detailed review of the planned major update to Form W-8IMY and prepare them to comply with pending changes to forms W-8BEN-E, W-8ECI and W-8EXP. Read More

The Revised Debt-for-Equity Exchange Regulations: Compliance Challenges
Anticipating Issues in Valuations of Partnership Interests Received, Bad Debt Deductions,...
November 1, 2012 CPE Download

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

Sales Tax Attributional Nexus: Latest Developments Affecting Multi-State Companies
Adjusting Tax Compliance Given New Laws, Rules and Policies on Click-Through Agreements, R...
October 25, 2012 CPE Download

This teleconference will bring tax professionals up to date on the latest legislative, regulatory and judicial events affecting attributional sales tax nexus standards for multi-state companies, ranging from online affiliates to those who can be regarded as a company's in-state representative. Read More

IRS Forms for Reporting Foreign Income: Compliance Challenges
Mastering Latest Demands of Forms 8621, 8858, 2555, 8832 and Others
October 23, 2012 CPE Download

This teleconference will prepare tax advisors and corporate tax professionals working on forms 8621, 8868, 2555, 8832 and related forms with practical experiences geared toward improving compliance. Read More

Form 8903 Compliance
Challenges in Making Accurate Determinations and Calculations for the Domestic Production...
October 11, 2012 CPE Download

This teleconference will prepare corporate tax professionals to handle the most difficult aspects of calculating and claiming the Sect. 199 domestic production activities deduction on Form 8903. Read More

FASB Statement No. 167: Ongoing Challenges With Consolidating Variable Interest Entities
Tackling Issues With Filing Compliant Financials Until the Standard is Updated
September 25, 2012 CPE Download

This teleconference will offer accounting advisors lessons for dealing with the most complex choices with variable interest entities under FAS 167 (ASU 2009-17). Read More

Economic Nexus and State Income Taxes: Responding to Latest Developments
Avoiding Traps Triggered by Royalty Income, Support Activities, Excess Sales and Other Ind...
September 13, 2012 CPE Download

This teleconference will provide tax professionals with a review of the latest important developments in court actions, legislation and regulations affecting state economic nexus standards and the practical impact on multi-state corporate income tax compliance. Read More

Advanced VAT Issues for U.S. Corporate Tax Departments
Meeting Challenges With Accounting Systems, Refund Timing, Tax on Warranty Contracts and M...
September 6, 2012 CPE Download

This teleconference will provide tax managers a review of a discrete list of the higher-complexity VAT issues for U.S. companies in common tax administration and business activities. The panel will discuss internal company matters and relationships with taxing authorities and explore possible respon... Read More

Business Personal Property Audits: Preparation Strategies for Taxpayers
Planning for and Responding to Disputes Over Documentation, Values and Assessments, Penalt...
August 8, 2012 CPE Download

This teleconference will prepare tax managers to plan strategies for managing a business personal property audit, whether conducted by a state agency or a contingent-fee firm. Read More

Nexus Reviews: Uncovering State Sales or Income Tax Obligations
Designing an Effective Internal Process to Identify Potential Tax Exposures
August 1, 2012 CPE Download

This teleconference will provide tax professionals and advisors with insights and best practices to plan, execute and oversee a comprehensive sales/income tax nexus evaluation for a multi-state corporation--and outline how to follow through on results. Read More

OMB Circular A-110: Overcoming Post-Grant Challenges
Leveraging Key Cost Reimbursement Principles for Non-Profits Accepting Federal Grants
July 25, 2012 CPE Download

This teleconference will prepare advisors to non-profits to effectively meet the costing principals, management procedures and creation of internal controls required when a non-profit receives a federal grant. Read More

Section 179D: Leveraging the Energy Efficiency Deduction for Commercial Buildings
Navigating Details of Full or Partial Tax Breaks on New or Improved Structures and Systems
July 18, 2012 CPE Download

This teleconference will prepare tax advisors and professionals to analyze the pros and cons of the Section 179D deduction for commercial buildings and outline approaches to claim the largest possible deduction at the most advantageous time. Read More

Mastering Form 8937 and Section 6045B: An Ongoing Obligation
Complying With Reporting Requirements Arising From Activities Affecting Tax Basis of Secur...
July 12, 2012 CPE Download

This teleconference will give tax professionals and advisors a stronger grip on the calculation and reporting requirements associated with Form 8937 and the benefits of others' filings and reporting to date. Read More

Non-Profits and Unrelated Business Income: Evaluating Non-Core Revenue Streams
Preparing for Tough Scrutiny of UBI by the IRS
July 11, 2012 CLE, CPE Download

This teleconference will provide accounting advisors with an update on new developments involving unrelated business income (UBI) oversight at the federal level. The panel will offer suggestions to improve planning and preparation for IRS non-profit audits. Read More

Subpart F Income: Navigating the Revised Branch and Contract Manufacturing Rules
June 20, 2012 CLE, CPE Download

This teleconference will prepare corporate taxpayers and advisors to make informed decisions about taxability in situations involving foreign branch offices of a controlled foreign corporation or a contract manufacturing arrangement. Read More

Revised Federal Forms 940, 941 and W-9 and Interactions With SUTA Forms
Unemployment and Employment Tax Update and Compliance Lessons
May 31, 2012 CPE Download

This teleconference will provide tax professionals with a review of the latest changes to forms and instructions for federal unemployment and employment taxes. The panel will explore the relationship between FUTA and state unemployment taxes, and relate experiences from recent filings of revised for... Read More

Review of Fair Value Calculations During Financial Statement Audits
Navigating SAS 57, SAS 73, SAS 101 and Other Standards in Testing Measurements and Disclos...
May 16, 2012 CPE Download

This teleconference will provide accounting advisors with a review of the standards governing examinations of fair valuations during financial statement audits. The panel will explore different approaches involving the practical application of those standards. Read More

Michigan's Corporate Income Tax: Latest Developments
Navigating the Latest Transitional Legislation and Administrative Guidance
May 8, 2012 CPE Download

This teleconference will analyze the legal and regulatory guidance to date on Michigan's new corporate income tax, providing tax executives and advisors with a much-needed current awareness briefing to anticipate issues for their companies. Read More

New Foreign Tax Credit and FTC Splitting Regulations
Mastering Section 909 and 901 Rules to Maximize Efficiencies in Complex FTC Planning
May 3, 2012 CLE, CPE Download

This teleconference will provide tax professionals with a review of the temporary Sect. 909 and final Sect. 901 regulations involving foreign tax credits and foreign taxpayers. The panel will explore how the regs affect U.S. corporate taxpayers' compliance and planning in a variety of FTC structures... Read More

Form 990: Responding to Key Changes in the Form and Regulations
Preparing to Report Foreign Investments and JV Assets, Meet New Compensation Thresholds, a...
April 25, 2012 CPE Download

This teleconference will prepare advisors to nonprofit organizations to handle all disclosures required under the latest changes for Form 990. Read More

Form 11-K Audits: Best Practices for Examining Retirement Plan Financials
Complying With AICPA, PCAOB and SEC Rules From Engagement Letter Through Filing
April 18, 2012 CPE Download

This teleconference will prepare advisors to conduct Form 11-K audits of employee benefit plans, offer best practices from experienced professionals, and outline a prudent checklist of the regulations that all plans must meet. Read More

Cost Segregation Studies: Best Practices
Reclassifying Business Personal Property to Achieve Income and Property Tax Benefits
April 5, 2012 CPE Download

This teleconference will review best practices and commonly followed standards in conducting a cost segregation study as performed by corporate tax professionals and advisors handling both income and property taxes. Read More

Exemption Certificate Management in Sales Tax Compliance
Sharpening Your Company's Approach to Verifying, Storing and Retrieving Certificates
March 29, 2012 CPE Download

This teleconference will provide tax executives with best practices and new approaches to more efficiently and effectively manage exemption and resale certificates. Read More

Apportioning Service Revenue in Corporate Tax Compliance
Navigating the Latest State Laws and Regulations
March 15, 2012 CLE, CPE Download

This teleconference will provide tax executives a detailed briefing on the most recent state legislative, regulatory and court developments affecting multi-state companies' apportionment of revenue from service sales. The panel will offer compliance strategies on decoding and adjusting to these deve... Read More

Preparing SOC 1, SOC 2 or SOC 3 Reports: Best Practices
Meeting Challenges Arising From SSAE 16, ISAE 3402 and Other Service Company Control Stand...
March 7, 2012 CPE Download

This teleconference will demystify confusing aspects of preparing SOC 1, SOC 2 and SOC 3 reports by audit advisors examining a service organization client's internal controls. Read More

Sect. 263(a) and the New 2012 Repair Regulations
Adjusting Tax Planning and Compliance for the Latest Cost Capitalization Rules
February 23, 2012 CPE Download

This teleconference will provide corporate tax professionals and advisors with an in-depth analysis of the new repair regulations and outline best practices for honing corporate compliance and planning. Read More

State Corporate Income Tax Audits: Preparing the Case
Anticipating Critical Planning and Documentation Demands for State Examinations
February 16, 2012 CPE Download

This teleconference will provide corporate tax managers with new tactics for managing the income tax audit process from the receipt of an audit notice to the conclusion of the exam. Read More

New Partnership Debt-for-Equity Exchange Regulations
Navigating Issues With COD Income, Gains and Losses, and Other Aspects of Sect. 108(e)(8)
February 2, 2012 CLE, CPE Download

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

Challenging a Business Personal Property Assessment
Strategies for Reducing Your Company's Valuation and Property Tax Bill
January 26, 2012 CLE, CPE Download

This teleconference will provide tax professionals with best practices for preparing a solid case to lower a proposed assessed value of inventory, machinery and equipment, furnishings, and other personal property, based on principles that will apply regardless of the jurisdiction. Read More

401(k) Plan Audit Preparation Strategies
Navigating IRS and DOL Standards, Taking Corrective Actions and Minimizing Risks of Penalt...
January 18, 2012 CPE Download

This teleconference will provide employee benefits advisors with alternative approaches and best practices to improve 401(k) audit planning and plan self-reviews before an audit is scheduled. Read More

Unclaimed Property Audit Strategies: Responding to Latest Developments
Sharpening Compliance and Planning as States Aggressively Pursue Additional Revenue
January 12, 2012 CPE Download

This teleconference will provide tax executives and advisors with an overview of the growing risk of unclaimed property audits. The panel will provide insights to sharpen compliance and audit planning and conduct in this area. Read More

Purchase Price Allocation: Valuation Challenges During Due Diligence
Overcoming Critical Issues Arising in Business Stock and Asset Sales
December 21, 2011 CPE Download

This teleconference will provide valuation and tax advisors with a detailed, analytical approach to complex valuation decisions that frequently confront advisors planning purchase price allocation matters during the M&A due diligence phase. Read More

Sect. 743(b) Basis Adjustments on Partnership Interests
Resolving Practical Issues Arising From Distributions Under Sections 743(b) and 734(b)
December 14, 2011 CPE Download

This teleconference will prepare advisors with an analysis of the election and basis adjustment rules for partnership transfers under Sect. 743(b) and Sect. 734(b) and practical examples to fortify decision-making in this important area of the partnership Code. Read More

Heightened IRS Scrutiny on Worker Misclassification and Tax Compliance
Preparing for Federal and State Information Sharing; Evaluating Risks and Benefits of the...
December 1, 2011 CPE Download

This teleconference will provide corporate tax executives with a framework to evaluate the potential risks and benefits of the information-sharing and enforcement cooperation between the IRS, Department of Labor and the states and outline best practices for worker classification and payroll tax comp... Read More

Circular A-122: Navigating Cost Principles With Federal Grants
Ascertaining Whether Rent, Personnel and Other Costs Charged to Grants are Allowable
November 22, 2011 CPE Download

The teleconference will provide advisors to non-profits with a review of the material terms of OMB Circular A-122 and the practical realities of evaluating whether a particular cost can be charged to the government agency awarding the grant. Read More

After the FBAR Overhaul: Foreign Account Reporting Enforcement
Preparing for IRS Exams, Potential Penalties, Administrative Appeals or Litigation
November 16, 2011 CPE Download

This teleconference will prepare advisors and taxpayers for the next wave of IRS enforcement and potential penalties, following conclusion of the 2011 offshore voluntary disclosure initiative. Read More

Mastering the New EBSA Rules on Covered Plan Fee and Expense Reporting
Ensuring That 401(k) and 403(b) Plans Make Complete and Timely Disclosures
October 26, 2011 CLE, CPE Download

This teleconference will provide accounting advisors with a review and analysis of the new EBSA rule on disclosure of fee and expense information to self-directed retirement plan participants--and the anticipated demands on plans and advisors. Read More

Sales and Use Tax Audit Strategies
Anticipating Auditor Requirements for Documentation, Samples, Nexus and More
October 20, 2011 CPE Download

This teleconference will provide tax executives at multi-state companies with new perspectives, approaches and tactics to fortify audit preparation when managing several sales and use tax audits at a time. Read More

Lobbying by Non-Profit Clients: Navigating Federal and State Regulations
Complying With Lobbying Activity Tests, Limits, Registration and Reporting
October 19, 2011 CPE Download

This teleconference will provide accounting advisors with a solid framework for complying with federal regulation and guidance on permissible lobbying by non-profits. The panel will also offer practical examples and discuss trends in state oversight. Read More

Form 3115: New Procedures for Changing Accounting Methods
Mastering Latest Rules and Guidance
October 12, 2011 CPE Download

This teleconference will prepare accounting advisors and taxpayers for the essential concepts, the latest changes, and the potential pitfalls to comply with the new rules when reporting changes in accounting method on Form 3115. Read More

Single-Sales Apportionment: Crafting a Multi-State Strategy
Meeting Tax Compliance and Planning Demands Amid Significant Changes in Sales Weighting
October 6, 2011 CLE, CPE Download

This teleconference will provide tax professionals with a thorough briefing on the current status of single-sales or heavier-weighted-sales apportionment throughout the states. The panel will explore the ramifications of each method for businesses and outline effective alternative tax planning strat... Read More

Form 941: Compliance Challenges and Intensified IRS Audits
Avoiding Errors That Trigger Costly Penalties and Documenting a Solid Case for Examiners
September 27, 2011 CPE Download

This teleconference will help tax executives and advisors anticipate pitfalls and sharpen data-gathering, compliance and reporting with federal employment taxes and prepare for the next IRS audit focused on Form 941. Read More

Section 382 Limits on NOL Usage Following an Ownership Change
Navigating Restrictions on Loss Carryforwards to Maximize Tax Benefits
September 21, 2011 CLE, CPE Download

This teleconference will provide accounting advisors with a review of the impactful terms of Sect. 382 and associated guidance. The panel will explore its application to frequently seen situations by corporations of all sizes struggling with limits on usage of NOLs following a change in ownership. Read More

Canadian Sales Tax Audits: Preparation Strategies
Getting Ready for Tougher GST, PST and HST Examinations
September 15, 2011 CPE Download

This teleconference will provide tax executives with fresh insights into the practical realities of Canadian federal GST/HST and PST audits. The panel will outline new alternatives to consider in crafting a comprehensive strategy to managing the audit process from the taxpayer perspective. Read More

Mastering the Sales Comparison Approach in Property Valuations
Making Relevant Comparisons and Defensible Adjustments to Argue an Effective Case to Asses...
September 14, 2011 CPE Download

This teleconference will prepare tax executives and advisors to evaluate the potential use of the sales comparison approach in a business personal or real property valuation and to present an effective analysis to a jurisdiction's assessors. Read More

Section 754 and Basis Adjustments for Partnership and LLC Interests
Navigating Complexities in Federal Tax Treatment of Distributions and Sales of Interests
September 13, 2011 CLE, CPE Download

This teleconference will provide advisors with a thorough review of both the material terms and practical considerations involved with Sect. 754 elections and basis adjustments for sales or distributions of partnership interests or property. Read More

Non-Profit Challenges With Alternative Investments and Restricted Funds
Making Defensible Valuations and Well-Crafted Disclosures in Financials
September 7, 2011 CPE Download

This teleconference will provide accounting advisors with a review of applicable standards and best practices for valuations and disclosures of non-profits' alternative investments and donor-restricted funds. The panel will also discuss potential audit issues with such investments. Read More

FBAR and Preparing for Filings Under New Deadlines
Navigating FBAR Demands and Latest Guidance on 2011 Form, FATCA Return and Compliance Init...
August 17, 2011 CPE Download

This teleconference will prepare advisors and taxpayers to file the Foreign Bank and Financial Accounts Report (FBAR) and 6038D return, to evaluate the IRS 2011 Offshore Voluntary Disclosure Program, and to take advantage of filing extensions. Read More

Sales Tax on Information Services: Navigating Aggressive State Policies
Understanding Taxable Features of a Database or Service for Multi-State Compliance
August 11, 2011 CPE Download

This teleconference will explore common state approaches and latest developments in sales taxation of information services. The panel will discuss the differing rationales, potential tax exemptions, and possible pitfalls for buyers and sellers of information-based services. Read More

Bonus Depreciation: Making Informed Decisions About Upcoming Capital Investments
Mastering the Latest Guidance and Navigating the Complexities of the Qualifying Rules
August 9, 2011 CPE Download

This teleconference will explain the federal rules and guidance for 100% bonus depreciation, review the landscape of state matches or decouplings, and discuss potential tax advantages and pitfalls in upcoming corporate investment decisions. Read More

Federal Tax Return Preparer Registration: Navigating Final Regulations
Preparing for New Circular 230 Preparer Standard, Competency Testing and Continuing Educat...
August 3, 2011 CPE Download

This teleconference will provide accounting advisors and tax return preparers with a thorough overview of the details of the finalized tax return preparer registration program rules in Circular 230. The panel will prepare advisors to create a comprehensive compliance program for their entire staff. Read More

Non-Profit Cost Allocation Plan Strategies
Crafting an Effective Plan to Distribute Direct and Indirect Expenses
July 26, 2011 CPE Download

This teleconference will prepare accounting advisors to work effectively with non-profit organizations on a comprehensive approach to create a cost allocation plan that meets the goals of internal NPO management and the requirements of outside government agencies and donors. Read More

Form 1042 Compliance and Audit Strategies
Navigating Rules on Withholding on U.S.-Source Income for Foreign Persons
July 20, 2011 CPE Download

This teleconference will prepare advisors to U.S. corporations to evaluate potential Form 1042 withholding and filing responsibilities, avoid late-filing or non-filing penalties, and get ready for rigorous IRS Tier 1-level audits. Read More

Non-Profit Endowments and ASC 958-205 (FAS 117-1): Compliance Challenges
Making Tough Decisions on Asset Classification and Disclosures
July 13, 2011 CPE Download

This teleconference will provide accounting advisors with an in-depth analysis of FASB's asset classification standards for non-profit endowments and will explore common compliance challenges to date in preparing future financial statements. Read More

The ASB's Audit Standards Clarity Project: Prepare Now to Comply
Meeting the Challenges of International Convergence, New Objectives and Special Considerat...
June 29, 2011 CPE Download

This teleconference will provide advisors with an analysis of the material changes (to date and upcoming) to U.S. auditing standards by the Auditing Standards Board's (ASB) clarification and international convergence efforts, as well as the navigational issues with which auditors will deal on a rout... Read More

Valuations in Buy/Sell Agreements for Private Companies and Businesses
Mastering Standards and Best Practices to Calculate and Update Fair Market Value
June 22, 2011 CPE Download

This teleconference will prepare advisors to decide how and when to apply valuation methods to a private business or company that uses a buy/sell agreement, as well as to understand what is expected with different valuation standards under different circumstances. Read More

IRC Sect. 707: Transactions Between Partner and Partnership
Navigating Disguised Sales Provisions and Avoiding Other Pitfalls Under Anti-Abuse Rules
June 8, 2011 CLE, CPE Download

This teleconference will provide tax advisors with a review of the key tax ramifications involved with transactions between partners and partnerships under Sect. 707 of the Internal Revenue Code. Read More

Federal Consolidated Return Regulations for Corporate Taxpayers
Mastering Complex Rules and Guidance to Ensure Ongoing Compliance
May 19, 2011 CLE, CPE Download

This teleconference will prepare corporate tax professionals to comply fully with the federal consolidated return rules and provide a thorough update on recent statutory and regulatory changes. The panel will offer lessons based on filing experiences and outline best practices to ensure compliance n... Read More

Form 5500 Schedule C for 2010 Plan Years: Lessons Learned From First Filing
Navigating Rules to Accurately Report Service Provider Fees and Compensation
May 18, 2011 CPE Download

This teleconference will prepare advisors to pension and welfare plan administrators to report material details on expenses and compensation that must be included on the 2010 Schedule C for Form 5500. Using practical scenarios, the panel will provide guidance on making accurate recommendations on wh... Read More

Audit Confirmations: Navigating the Updated ASB, PCAOB and IAAS Standards
Meeting the Tougher Requirements for Confirming Audit Evidence
May 11, 2011 CPE Download

This teleconference will provide accounting advisors with a clear understanding of new and revised confirmation standards from the AICPA Auditing Standards Board, Public Company Accounting Oversight Board, and International Auditing and Assurance Standards Board--and how they impact a firm's externa... Read More

Report of Foreign Bank and Financial Accounts: Preparing for 2011 Filings
Evaluating the Final FBAR Regs, Second Voluntary Compliance Offer and Other Developments
May 4, 2011 CPE Download

This teleconference will prepare advisors and taxpayers to comply with the rapidly approaching 2011 deadline for filing the Foreign Bank and Financial Accounts Report (FBAR) and the 6038D return. The panel will review lessons from filing the revised form and evaluate the IRS 2011 Offshore Voluntary... Read More

Sect. 108 and Cancellation of Debt Income: Navigating IRS Rules
Deferring Tax Under This Complex Code Section and Under Latest Guidance
April 20, 2011 CLE, CPE Download

This teleconference will provide tax advisors and compliance professionals with an in-depth briefing on Sect. 108 and the most recent and highly relevant regulatory changes, guidance and rulings affecting COD income. Read More

IRS Alternative Dispute Resolution Strategies
Evaluating and Leveraging ADR Options in Tax Disputes
March 24, 2011 CLE, CPE Download

This teleconference will prepare tax executives and advisors to utilize the IRS alternative dispute resolution (ADR) programs and to evaluate its potential to leverage a successful resolution of a disputed federal tax item from the taxpayer's perspective. Read More

New Form 8955-SSA: Preparing for Compliance in 2011
Navigating the IRS Requirements for Plan Sponsor Data and E-Filing
March 16, 2011 CPE Download

This teleconference will provide accounting advisors with an analysis of compliance with and filing processes for Form 8955-SSA, given the IRS' versions and guidance to date. Read More

SSAE 16 and ISAE 3402: Preparing for New Service Company Control Standards
Mastering Requirements Governing Your Next Controls Report
February 16, 2011 CPE Download

This teleconference will prepare auditing professionals to meet a service organization client's particular needs with regard to an internal controls report, under the new requirements of SSAE 16 and ISAE 3402. Read More

Report of Foreign Bank and Financial Accounts: Preparing for 2011 Filings
Latest Developments and Practical Lessons From 2010 Compliance
February 9, 2011 CPE Download

This teleconference will prepare advisors and taxpayers to comply with the 2011 filing deadline of the Foreign Bank and Financial Accounts Report (FBAR). Read More

New ERISA 408(b)(2) Regulations
Mastering Detailed Requirements for Service Provider Fee Disclosures
January 26, 2011 CPE Download

This teleconference will prepare advisors to employee benefit plan administrators to comply with the Labor Department's detailed disclosure requirements on plan service provider compensation starting in 2011. Using practical scenarios, the panel will provide guidance on making complete and compliant... Read More

Section 1031 Like-Kind Exchanges
Navigating Regulations and Guidance for Diverse Transactions and Structures
January 19, 2011 CLE, CPE Download

This teleconference will provide tax advisors and corporate tax professionals with an in-depth analysis of Sect. 1031 regulations and guidance, explore frequently faced compliance decisions, and address evolving like-kind exchange structures. Read More

Tier I Audit Issues: Current IRS Priorities, Policies and Procedures
Preparing for the Latest IRS Approach to Examination and Enforcement
January 13, 2011 CPE Download

This teleconference will prepare U.S. corporate taxpayers and advisors for the procedural realities of IRS Tier I examinations based on recent audits, IRS staff involvement, and announced changes in Tier I issues. Read More

International Business: Federal Tax Planning Update
Alternative Approaches for the Latest Forms and Reports, Audit Practices and Rulings
January 5, 2011 CLE, CPE Download

This teleconference will prepare tax professionals to refine planning techniques and structures based on 2010 U.S. tax developments that affect international business structures used by both corporations and smaller entities. Read More

Form 1099: Preparing for Significant New Reporting Demands
Meeting Challenges with Broader 1099-MISC Reporting, New 1099-K and Other Changes
December 16, 2010 CPE Download

This course will provide tax executives and advisors with a review of important changes in the federal Form 1099 program, including expansions in Form 1099-MISC filing, the new 1099-K, and the updated Form 1099-C. Read More

Legal Entity Restructuring: State Tax Implications
Analyzing Liquidation and Conversion Options to Achieve Tax Benefits
November 18, 2010 CLE, CPE Download

This course will provide tax executives and advisors with an analysis of the steps for leading a review of a company's business entities, focused on minimizing state taxes without undercutting the company's operations. Read More

Retirement Plan Audit Strategies
Revising Audit Roadmaps Based on 403(b) Regs, Form 5500 Changes and New Transitional Guida...
November 17, 2010 CPE Download

This course will provide accounting advisors with alternatives and best practices to improve audit planning for non-profit retirement plans and for filing Form 5500 and financials under the revised 403(b) regulations and transitional guidance. Read More

U.S. IFRS Conversion Update: Tax Accounting Standards
Responding to Latest Developments in International Financial Reporting Standards Conversio...
November 11, 2010 CLE, CPE CLE On-Demand, Download

This course will bring accounting advisors and tax executives up to date on progress in a U.S. conversion to IFRS. The panel will analyze the impact on tax accounting standards and provide perspectives for working with corporate tax clients on advance preparation. Read More

80/20 Companies and Foreign-Source Income: State Treatment
Navigating States' Tests for Shielding Income and Claiming Deductions
October 21, 2010 CLE, CPE Download

This CLE course will update tax professionals and advisors on the current treatment of foreign-source income and dividends, including 80/20 structures, by state legislatures, revenue agencies and courts. Read More

S Corporations and Inadvertent Terminations
Navigating Complex Federal Rules for Termination Triggers and Relief
October 12, 2010 CLE, CPE Download

This CLE course will prepare tax advisors to avoid inadvertent termination of S corporation elections at the federal level. Read More

Foreign Tax Credits for U.S. Taxpayers: Dealing With New Restrictions
Preparing for Tough Limits on Credit Use and Repeal of 80/20 Rules
October 7, 2010 CLE, CPE Download

This CLE course will prepare you to promptly comply with the foreign tax credit and international tax reform aspects of the Education Jobs and Medicaid Assistance Act of 2010. Read More

U.S.-Canada Cross Border Corporate Tax Challenges
Planning and Compliance Strategies Given Latest Guidance and Regulation Changes
October 6, 2010 CLE, CPE Download

This CLE course will provide tax professionals with a review, by an experienced panel of Canadian tax advisors, of recent and emerging corporate tax developments for U.S. companies. The panel will outline areas where compliance and planning must be adjusted. Read More

New PCAOB Audit Risk Assessment Standards
Master the Guidelines for Analyzing Material Risk of Misstatements in Financials
September 30, 2010 CPE Download

This course will prepare accounting advisors to comply fully with the new PCAOB audit risk standards for post-Dec. 15, 2010 period audits, utilizing a comprehensive risk-assessment approach. Read More

Meeting FAS 109 Compliance Challenges
Tackling Allowance Releases, Return-to-Tax-Provision Reconciliations and Other Complex Iss...
September 9, 2010 CPE Download

This course will prepare accounting advisors to make sound decisions about persistently complex compliance and reporting challenges arising from ASC 740 (FAS 109) on accounting for income taxes. Read More

Valuations of Distressed Companies
Best Practices for Valuing Businesses Before, During and After Bankruptcy or Reorganizatio...
September 2, 2010 CLE, CPE Download

This course will sharpen advisors' skill set for working on various distressed company valuation situations, using practical scenarios that apply across industries and in business circumstances that frequently arise. Read More

Tax Treatment of Equity Compensation for LLC Members
Structuring Equity-Based Interests for Optimal Tax Outcomes
September 1, 2010 CLE, CPE CLE On-Demand, Download

This CLE course will provide tax advisors with an overview of the types of equity interests an LLC can issue and discuss the resulting tax impact for the owner, existing members and the entity. The panel will outline best practices for structuring equity incentive arrangements to optimize tax outcom... Read More

Corporate Income Tax: Compiling and Maintaining Audit Files
Strategies for Preparing an Effective Record for Federal and State Exams
August 17, 2010 CPE Download

This course will prepare your company tax department to develop a refined, well-planned approach to strategizing and executing an audit file for both state and federal income tax audits. Read More

FAS 141R: Valuing Contingent Assets and Liabilities
Mastering Valuation Standards for Mergers, Acquisitions and Combinations
July 27, 2010 CPE Download

This course will provide advisors with best practices for complying with FAS 141R standards for accounting for business combinations and their 2009 revisions, including the valuation of contingent assets and liabilities recognized during mergers and acquisitions. Read More

State Tax Process Reviews
Strategies to Identify Gaps in Your Company's Multi-State Compliance Efforts
July 20, 2010 CPE Download

This course will explain the key success-drivers in an effective state tax process review, preparing you to better coordinate your company's next review. Read More

Mastering SAS 70 Audit Reports for Service Organizations
Evaluating Internal Controls Issues With Type I and Type II Reports
June 16, 2010 CPE Download

This course will prepare auditing professionals to meet a service organization client's particular needs with regard to a SAS 70 report, anticipate special challenges in evaluating a service provider's internal controls and their effectiveness, and produce a high-quality SAS 70 report. Read More

New HIRE Act Tax Breaks for Employers
Complying with the Qualification and Documentation Rules for Hiring Unemployed Workers
June 3, 2010 CLE, CPE Download

This CLE course will provide tax executives and advisors with guidance on meeting the HIRE Act tax incentive compliance and documentation requirements, weighing the HIRE Act benefits against those offered by Work Opportunity Tax Credits (WOTC), and working with other company departments to plan an a... Read More

The New IRS Employment Tax Audit Initiative
Strategies to Prepare for Audits Given Anticipated Tax and Compensation Targets
June 1, 2010 CPE Download

This course will prepare advisors for the realities of a tougher IRS approach to auditing corporate taxpayers on withholding tax compliance. The panel will offer alternatives to improving ongoing remittance of tax and audit planning and preparation. Read More

The Michigan Business Tax: Conquering the Most Complex Challenges
Anticipating and Resolving High-Level MBT Compliance Issues
May 18, 2010 CLE, CPE Download

This CLE course will prepare corporate tax professionals to anticipate and overcome the most difficult ongoing compliance challenges with the Michigan Business Tax to ensure full compliance. Read More

Reporting Uncertain Tax Positions: Implications of the New IRS Return Schedule
Preparing for New Transparency Demands and Managing Disclosure Risks
May 6, 2010 CLE, CPE Download

This CLE course will prepare corporate tax professionals to comply with coming IRS policy on reporting uncertain tax positions and give insights into how to calculate maximum tax liability and describe each reserved position. The panel will also explain the potential risks to previously protected wo... Read More

Streamlining Sales Tax Audits
Leveraging Software and E-Records to Develop Reports That Expedite Audits
April 29, 2010 CLE, CPE Download

This CLE course will enable corporate sales tax specialists to make strategic use of existing software to create targeted reports that anticipate auditors' data interests and needs--and that contribute to an efficient, less time-intensive audit. Read More

FASB's ASU 2010-06: Expanded Requirements for Fair Value Disclosures
Navigating New Guidance for Disclosing Valuation Techniques and Measurements
April 20, 2010 CPE Download

This course will prepare accounting advisors and corporate finance professionals to make complete and accurate disclosures about fair value techniques and measurements, under the new guidelines provided by ASU 2010-06. Read More

Passive Foreign Investment Company Tax Regulations
Navigating Complex Tax Features of Foreign Investments Absent Clear IRS Guidance
April 8, 2010 CLE, CPE Download

This CLE course will update tax executives dealing with passive foreign investment companies on the material terms of applicable IRS regulations and guidance, how to deal with ambiguous areas of the regulations, and to navigate common tax planning and compliance challenges with PFICs. Read More

S Corporation Tax Compliance Challenges
Overcoming Hurdles for 1120S Filers: Loan Treatment, Entity Formation, Tax Rate Planning a...
April 1, 2010 CLE, CPE Download

This CLE course will identify persistent and complex compliance challenges with forming the initial S corporation entity and filing tax returns. A panel with extensive S corporation experience will guide advisors and taxpayers on alternatives to improve taxpayer performance in the most vexing areas. Read More

Canadian Sales Tax Compliance Challenges for U.S. Companies
Mastering New Provincial Harmonized Sales Taxes, Nexus Standards, and Other Critical Topic...
March 31, 2010 CLE, CPE Download

This CLE course will provide tax advisors to U.S. companies conducting business in Canada with the latest updates and insights into important sales tax-related developments in Canada. Experienced Canadian tax advisors will outline recommendations for sharpening your company's tax compliance and audi... Read More

FASB Statement 166 and Commercial Loan Participations
Meeting Complex Accounting and Disclosure Standards for Lead and Participating Lenders
March 24, 2010 CPE Download

This course will prepare accounting advisors and corporate finance professionals to make accurate decisions about accounting for loan participations under FAS 166, and to make required disclosures in financial statements. Read More

Form 5500: Tackling Compliance Risks, Understanding Applicability of IRS Paid Preparer Rul...
Proactive Steps to Meet the Most Complex Requirements and Avoid IRS Penalties
March 18, 2010 CPE Download

This course will provide approaches to accounting professionals to improve Form 5500 compliance, with particular focus on high-risk areas under the revised IRS Sect. 6694 paid preparer penalties. The panel will review how and when those penalties can also apply to outside advisors. Read More

IC-DISC: Mastering Intricacies of the Federal Tax Incentive for Exporters
Overcoming Compliance Challenges to Maximize Tax Benefits
March 10, 2010 CLE, CPE Download

This CLE course will prepare tax and accounting professionals for the complex challenges involved in taking advantage of the tax benefits of IC-DISC formation. The panel will review and explain the key strategic steps for entity formation, tax planning and maintaining compliance. Read More

Subpart F Rules on Taxation of Controlled Foreign Corporations
Navigating the Complexities in Tax Planning for Multinational Companies
March 9, 2010 CLE, CPE CLE On-Demand, Download

This CLE course will prepare counsel and advisors to multi-national companies to meet the requirements of the current Subpart F rules governing the taxation of controlled foreign corporations. The panel will review recent enforcement developments and discuss key tax planning strategies. Read More

Section 7216 Tax Return Protections: Newest IRS Regs and Guidance
Complying With TD 9478 and New Revenue Rulings in Cross-Selling Services
March 3, 2010 CPE Download

This course will offer guidance to accounting firms on permissible ways to market additional services to tax return clients and comply with the revised Sec. 7216 regs and recently effective TD 9478 temporary regs on acceptable promotions, client confidentiality, and client consents. Read More

Employee Stock Ownership Plans: Key Valuation Decisions
Practical Solutions for ESOP Marketability Discounts, Loans and Other Valuation Challenges
February 24, 2010 CPE Download

This course will analyze scenarios that frequently arise in valuing shares held by an Employee Stock Option Plan (ESOP) and outline new approaches for optimal valuation decisions. Read More

Derivatives and Hedging Accounting: FAS 133 and Beyond
Mastering the Evolving Guidance on Derivative Instrument Accounting and Valuations
February 17, 2010 CPE Download

This course will analyze the relevant FASB guidance and recent revisions affecting various derivative instruments, hedging transactions, and foreign currency accounting. Read More

Stock Options in an Employee Stock Purchase Plan: Mastering the New IRS Regs
Meeting the Comprehensive Rules for Plan Qualification and Tax Treatment
February 11, 2010 CPE Download

This course will review and explain key terms of the new IRS regulations on employee stock purchase plans and related rules on incentive stock options, performance-based incentives, and parachute payments in M&A. Read More

Tax Amnesties: Evaluating the Latest State Offers
Analyzing Penalty, Interest, Lookback and Other Terms Amid States' Expanding Nexus Policie...
February 11, 2010 CPE Download

This course will examine the pros and cons of general state tax amnesties for multi-state business taxpayers, both in the context of an overall tax planning strategy and by analyzing the terms of individual states' upcoming amnesties. Read More

Risk Assessments for Non-Profit Organizations
Identifying and Mitigating Unique Risks to Improve Internal Controls and Transparency
February 10, 2010 CPE Download

This course will review the factors an accounting advisor must include to ensure a well-executed risk assessment or audit tailored to the non-profit organization. Read More

New Mexican Tax Reform: Cross Border Tax Ramifications
Planning and Compliance Strategies for Consolidated Group Recapture Items and Rate Increas...
February 4, 2010 CLE, CPE Download

This CLE course will update U.S. corporate tax professionals on the meaningful aspects of the latest Mexican tax reform legislation. The panel will provide the tools to ensure accurate compliance and minimize tax liability through effective planning. Read More

New FIN 48 Mandate for Pass-Throughs, Non-Profits and Private Entities
Are You Ready for FASB's Reserve and Disclosure Demands?
January 19, 2010 CPE Download

This course will provide a thorough briefing on the dictates of ASU 2009-06 within the broader context of FIN 48. The panel will offer best practices for advisors to prepare private company, pass-through and non-profit clients for FIN 48 compliance. Read More

Cancellation of Indebtedness Income: Navigating Multi-State Tax Challenges
Strategies for State Non-Conformity, Allocation and Apportionment Policies
January 13, 2010 CPE Download

This course will analyze the numerous challenges to multi-state corporate tax departments arising from different states' policies on cancellation of debt income and whether the policies match the federal Sect. 108. Read More

Liquidations and Dissolutions: Critical Tax Implications for Businesses
Proactive Steps to Minimize Negative Income Tax Consequences
January 6, 2010 CLE, CPE Download

This CLE course will update advisors' awareness of the key federal income tax implications throughout the business dissolution or liquidation processes, and offer alternative tax compliance and tax planning strategies. Read More

Federal Schedule K-1: Mastering the Compliance Challenges
Determining and Reporting a Partner's Income, Credits and Deductions
December 22, 2009 CPE Download

This seminar will offer experienced approaches to fine-tune compliance work on federal Schedule K-1 reporting, estimating, electing and coding. Read More

PCAOB Auditing Standard 7 and AICPA SQCS No. 7
Mastering Engagement Quality and Quality Control Reviews
December 16, 2009 CPE Download

This seminar will review new requirements for conducting highly detailed engagement quality reviews and peer reviews within the realities of staff time and resources. Read More

Property Market Value Calculations: Latest Guidance From the Trenches
Assessing New Market Valuation Factors to Minimize Business Property Taxes
December 10, 2009 CLE, CPE Download

This CPE/CLE seminar will analyze recent significant developments in market valuation analyses and offer response strategies for corporate tax professionals. Read More

Cancellation of Indebtedness Income: Mastering Latest Guidance
Capitalizing on Recent Deferral Rules to Minimize Corporate Income Tax
December 9, 2009 CPE Download

This seminar will provide tax accountants with an analysis of the latest IRS guidance governing the deferral election for cancellation of debt income and related topics. Read More

Mandatory E-Filing of Form 5500: Are You Ready?
Mastering the New EFAST2 Procedures and Rules
December 3, 2009 CPE Download

This seminar will prepare benefit plan administrators and their accounting advisory firms for next year's new Form 5500 e-filing mandate. The panel will outline detailed steps for handling each step of the e-filing process from registration through actual filing. Read More

Valuing Stock Compensation Under Sect. 409A
Reaching the Best Decisions in Allocating Value to Stock Options and Stock Appreciation Ri...
November 24, 2009 CPE Download

This seminar will analyze scenarios that frequently arise in valuing and allocating value among common and preferred stock options and rights. The panel will offer new approaches to making optimal valuation decisions for employee stock compensation. Read More

Retirement Plan Audit Strategies
New Form 5500 and 403(b) Regulations: Revising Your Audit Roadmap
November 11, 2009 CPE Download

This seminar will offer alternatives and best practices to improve audit planning for examinations of the new Form 5500 and under the revised 403(b) regulations. Read More

Mastering the PCAOB's New Extensive Reporting Mandate on Firm Activities
Preparing Now to Meet Annual and Special Disclosure Requirements
October 27, 2009 CPE Download

This seminar will prepare accounting firm leadership and professionals to thoroughly and fully comply with filing the PCAOB's revised Forms 2 and 3. Read More

Sales and Use Tax Audits: Effective Records Management Under Conflicting State Demands
Best Practices For Retaining, Administering and Producing Required Records
October 15, 2009 CPE Download

This seminar will provide corporate sales and use tax professionals with best practices for efficient administration of key records before an audit and producing them during audit. The panel will address effective procedures and controls to meet conflicting state requirements for documentation submi... Read More

New FASB Standards Codification: Are You Ready?
Leveraging Essential and Non-Essential Guidance to Prepare GAAP Statements and Footnotes
October 14, 2009 CPE Download

This seminar will provide an advance course on the principles and operational details of the new FASB accounting standards hierarchy and its associated database, preparing accounting professionals to use them efficiently from the outset and to produce GAAP financials under the Accounting Standards C... Read More

GRATs and GRUTs: Evaluating Estate Planning Options
Latest Strategies to Maximize Returns and Minimize Tax in Trust Formation
October 7, 2009 CLE, CPE Download

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

Revised USPAP Standards: Key Implications for Valuation Specialists
Mastering New Requirements for Ethics, Competency and Other Engagement Conduct
September 29, 2009 CPE Download

This seminar will discuss and analyze all of the material provisions of changes to USPAP for 2010 and 2011. The panel will outline best practices for adjusting current practices in order to fully comply. Read More

Sales and Use Tax Software: Comparing the Leading Platforms
Candid Evaluations for Your Next Investment in a Compliance System
September 29, 2009 CPE Download

This seminar will provide sales tax managers and their staffs with clear guidance and experienced perspectives to evaluate your compliance software needs, choose the right platform to meet your needs, and avoid wasting time and money on dead-ends. Read More

Taxation of Intellectual Property: Federal Corporate Income Tax Implications
Minimizing Tax Liability and Improving Compliance in IP Ownership and Transactions
September 24, 2009 CLE, CPE Download

This seminar will prepare corporate tax professionals and their advisors to manage the compliance and planning for a variety of complex intellectual property transactions and business structures, for both federal and cross-border tax purposes. Read More

Sect. 199 Domestic Production Activities Deduction
Managing Ongoing Compliance Challenges With the Key Federal Tax Incentive
September 17, 2009 CPE Download

This seminar will identify a discrete list of widespread, ongoing challenges involving claims for the federal Sect. 199 domestic production activities deduction. The panel of federal tax advisors will outline alternative approaches on more efficient compliance in those areas. Read More

FASB Statement 164: Accounting for Non-Profit Mergers and Acquisitions
Preparing for New Standards on Combinations, Accounting Methods and Disclosures
September 16, 2009 CPE Download

This seminar will provide an in-depth review of FASB Statement 164 and offer guidance and best practices to advisors for non-profit organizations on proper accounting and disclosures in mergers and acquisitions. Read More

IRS Issue Tiering: New Audit Strategies for Corporate Taxpayers
Proactive Steps to Withstand IRS Scrutiny of Priority Issues and Target Industries
August 19, 2009 CLE, CPE Download

This seminar will review the terms of all three IRS issue tiers, discuss how audits involving each tier are now being conducted, and outline best practices to improve a company's audit planning under the tier system. Read More

Federal Employment Tax Oversight: Preparing for Heightened IRS Enforcement
Strengthening Compliance to Withstand Tougher Audits and Avoid Civil and Criminal Penaltie...
August 13, 2009 CLE, CPE Download

This seminar will explore the realities of the IRS' heightened scrutiny of corporate federal withholding tax compliance and offer best practices to improve a company's ongoing remittance of this tax. Read More

Revised Federal Forms 1120 and 1065: Meeting the New IRS Demands
Compliance Strategies for Obtaining and Reporting Detailed Ownership Information
August 12, 2009 CLE, CPE Download

This seminar will bring corporate tax staff and their advisors up to date on the new requirements for Form 1120 and Form 1065, review the compliance challenges facing businesses, and outline steps to fine tune compliance efforts. Read More

Corporate Income Tax Software: Comparing the Leading Platforms
Real World Evaluations for Your Next Investment in a Compliance System
August 5, 2009 CPE Download

This seminar will offer corporate tax professionals real world perspectives on how the leading corporate income tax software platforms perform in a tax compliance setting, and how to leverage the benefits of a particular program for your tax department's needs. Read More

Tax Strategies for S Corporations in Financial Distress
Mastering Complex S Corp Regulations to Protect Your Tax Position
July 29, 2009 CPE Download

This seminar will explore the details of federal tax regulations relevant to S corps either under financial distress or booking losses. The panel will offer practical solutions for adjusting tax compliance and planning to weather the current economic crisis. Read More

Non-Profit Organization Investment Policies
Revising Policies and Practices to Recognize and Control New Market Risks
July 23, 2009 CPE Download

This seminar will outline steps for non-profit advisors to craft a general strategy for working with investment committees and trustees to scrutinize and revise investment policies. Read More

Mastering the Revised Federal Schedule M-3
Identifying and Reporting Data for Full Compliance
July 22, 2009 CLE, CPE Download

This seminar will demystify the latest version of Schedule M-3 to guide tax staff in overcoming the challenges presented, and developing strategies to streamline and fine tune tax compliance. Read More

Equity Compensation Accounting: Sound Decisions in an Uncertain Market
Leveraging FAS 123R to Value and Expense Restructured Compensation
June 24, 2009 CPE Download

This seminar will provide accounting professionals with an in-depth analysis of applicable guidance affecting clients' equity-based compensation and offer best practices for preparing financial reports and booking expenses. Read More

Withholding Tax on Cross-Border Transactions Under Heightened IRS Scrutiny
Strategies to Improve Compliance and Minimize Audit Risks
June 24, 2009 CLE, CPE Download

This seminar will identify the more complex U.S. withholding obligations on cross-border transactions, explain the heightened IRS oversight in this area, and present best practices for improving compliance and preparing for audits. Read More

California Franchise and Sales Tax Update: Critical New Developments
Adapting Compliance and Tax Planning to Latest Requirements
June 17, 2009 CLE, CPE Download

This seminar will offer a thorough review of key details of finalized and proposed changes involving California sales and use, corporation franchise and income tax compliance for tax specialists at companies with tax obligations in California. Read More

Managing Sales Tax Audits - The Auditors Speak
State Revenue Officials Share Insights for Removing the Agony From Audits
June 10, 2009 CPE Download

This seminar will provide corporate sales tax specialists insights into and perspectives from state auditors about their requirements and preferences for managing sales and use tax audits. Read More

New U.S.-Mexico Cross Border Corporate Tax Challenges
Planning and Compliance Strategies After the Latest Mexican Tax Reforms
June 3, 2009 CPE Download

This seminar will update U.S. corporate tax professionals with the latest developments in U.S.-Mexico cross-border tax compliance. The panel will provide the tools to ensure accurate compliance and minimize tax liability through effective planning. Read More

Federal Research Tax Credit: Maximizing Your Company's Tax Savings
Tax Court's Union Carbide Decision Creates New Opportunities, New Limitations
May 26, 2009 CLE, CPE Download

This seminar will analyze the Tax Court's Union Carbide decision, particularly emphasizing its impact on businesses' processes for documenting and qualifying expenditures for the federal research tax credit. The panel will also explain and offer their perspectives on recent IRS guidance on the resea... Read More

Estate Tax Planning Strategies for Wealthy Clients
Leveraging the Exemption While Anticipating Tax Increases
May 19, 2009 CLE, CPE Download

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

New FASB Fair Value Guidelines for Financial Instruments
Implementing Mark-to-Market Revisions for Asset Valuation and Non-Temporary Impairments
May 14, 2009 CLE, CPE Download

This seminar will analyze the new FASB mark-to-market guidance for accounting advisors to banking, financial services and other industries, offer a framework to make sound valuation decisions under the new rules, and discuss the impact of the new rules. Read More

Form 5500 Updates: Achieving Full Compliance
Navigating the New Schedules and Data Demands
May 7, 2009 CPE Download

This seminar will review the material changes to Form 5500 and its schedules and recommend approaches to obtain and report the new data needed for complete compliance. Read More

Cross Border Ownership Structures Under Heightened IRS Scrutiny
Mastering the Compliance Challenges of Forms 1120-F, 5471, 5472 and 926
April 29, 2009 CPE Download

This seminar will review recent changes to federal regulations and applicable IRS guidance for corporate tax executives and accounting advisors to ensure complete and accurate reporting of foreign ownership structures on forms 1120-F, 5471, 5472 and 926. Read More

New IRS 403(b) Regulations
Compliance Strategies to Meet the Non-Profit Retirement Plan Requirements
April 23, 2009 CPE Download

This seminar will provide the bottom line for accounting professionals on all new and anticipated revisions to the Section 403(b) regulations on non-profits' employee retirement plans. Read More

Minimizing Your Business Property Tax Bills
Proven Strategies for Challenging Real and Personal Property Valuations
April 22, 2009 CLE, CPE Download

This seminar will offer proven strategies for developing proposals for favorable real and business personal property assessments and for appealing a high valuation and costly tax bill. Read More

Accounting for Troubled Debt Restructuring
Meeting the Demands of SFAS 15 and 114 in an Ailing Economy
March 26, 2009 CPE Download

This seminar will prepare accounting professionals to meet FASB troubled debt restructuring standards under SFAS 15 and SFAS 114 across a diverse range of industries and debt structures. Read More

SAS Nos. 104-111 for Non-Profits: Mastering the Risk Assessment Standards
Evaluating Unique Risks, Designing Effective Internal Controls, and Assuring Compliance
March 19, 2009 CPE Download

This seminar will provide a detailed examination of how SAS 104-111 reshapes auditing firms' examinations of non-profit organizations and will offer approaches to deal with the most frequently faced challenges in analyzing their special risks and controls. Read More

New U.S.–Canada Cross Border Corporate Tax Challenges
Planning and Compliance Strategies After New Laws and Regulations
March 18, 2009 CLE, CPE

This seminar will present an experienced panel of U.S. and Canadian tax advisors discussing their insights and strategies to deal with recent and emerging corporate tax developments for companies operating on both sides of the border. Read More

Texas' New Business Tax: Conquering the Most Complex Issues
Anticipating and Resolving High-Level Margin Tax Compliance Problems
March 4, 2009 CPE Download

This seminar will equip you with the background and practical tips you need to tackle the most complex and difficult aspects of Texas margin tax compliance. Read More

FIN 48: Mastering the Practical Changes
Implement Efficient Processes and Procedures for More Effective Compliance
February 12, 2009 CLE, CPE Download

This seminar will include experienced corporate tax, finance, and accounting firm professionals sharing hard-won insights and perspectives to help tax executives create smoother processes and procedures for FIN 48 compliance. Read More

The New Michigan Business Tax: Conquering the Most Complex Challenges
Anticipating and Resolving High-Level MBT Compliance Issues
February 4, 2009 CLE, CPE Download

This seminar will offer a high-level review of the most complex compliance challenges presented by the Michigan Business Tax system. Read More

Tax Return Preparer Penalties: Mastering the New IRS Regulations
Strategies for Complying with Significant Changes in Preparer Disclosure Standards
February 3, 2009 CLE, CPE

This seminar will give a thorough review of the latest changes to the IRS return preparer penalty standards and the associated IRS guidance. The panel will suggest approaches for accounting firms and tax counsel to stay in full compliance. Read More

The OCBOA Alternative for Cash-Basis Compilations and Reviews
Best Practices to Save Time and Money
January 22, 2009 CPE Download

This seminar will help accounting firm professionals evaluate the advantages and disadvantages of OCBOA cash basis and modified cash basis alternatives for compilations and reviews. Read More

SAS Nos. 104-111: Meeting the Mandate for Tighter Audit Processes
Assuring Compliance and Preventing Financial Statement Errors
January 15, 2009 CPE Download

This seminar will offer the real-world experiences of accounting profession veterans who will review the intent and nuance of every material portion of SAS Nos. 104-111 for audit staff seeking to improve compliance and reduce errors. Read More

Canadian Transfer Pricing Audits of U.S. Companies Soar: Are you Ready?
Strategies to Minimize Tax Liability When Facing Canada Revenue Agency Reviews
January 8, 2009 CPE Download

This seminar will offer experienced perspectives on transfer pricing audits in Canada and the U.S. to help accounting professionals prepare clients for the Canada Review Agency's increasingly difficult audit process. Read More

State Corporate Tax E-Filing: Mastering Latest Rules and Technologies
Prepare Now for New York Mandatory E-Filing, Michigan's Revised Process, and Other State O...
December 17, 2008 CPE Download

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Property Tax Exemptions and Abatements: Successful Negotiation Strategies
Proven Approaches for Minimizing Your Company's Tax Bill
November 25, 2008 CPE Download

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Conducting Efficient Internal Controls Audits of Smaller Companies Under AS5
Strategies for a Thorough Yet Cost Effective Examination
November 6, 2008 CPE

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The OCBOA Alternative for Tax-Basis Compilations and Reviews
Best Practices to Avoid Oversimplification Risks While Leveraging Time and Cost Benefits
September 25, 2008 CPE Download

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Intangible Assets: Capitalize on Alternative Tax Planning Opportunities
Successful Approaches Since the Fall of Intangible Holding Companies
August 6, 2008 CPE

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Business Valuation Services: Lessons Learned Under the New AICPA Standard
Effective Processes and Procedures to Comply with SSVS No. 1
July 31, 2008 CPE

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Use Tax Audits: Latest Tactics to Tip the Scales in Your Favor
Real-World Guidance for Effective Documentation and Compliance
July 10, 2008 CPE

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Mastering SSARS No. 16 and No. 17 on Compilation and Review Engagements
AICPA Overhauls Professional Responsibility and Analysis Standards
May 27, 2008 CPE

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Business Valuation: Mastering Changes in Key Standards
Complying with New USPAP and NACVA Mandates
May 6, 2008 CPE

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Auditing Standard No. 6 and FAS 154: Guiding Clients Through the New Requirements
Ensuring Consistency in Financial Statements
April 17, 2008 CPE

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The New Michigan Business Tax: Get Ready Now
Proactive Steps to Update Compliance and Minimize Your Tax Impact
April 3, 2008 CPE

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Tax Return Preparer Sanctions: A Harsh New World
Facing Tougher IRS Penalties and Circular 230 Standards
March 26, 2008 CPE

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FASB Statements 141R and 160: Meeting the Compliance Challenge
Mastering the New Accounting Standards for Business Combinations
March 12, 2008 CPE

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Federal Estimated Tax Payments: Meeting Tougher New Demands
Mastering the IRS' Complex New Formula and Avoiding Penalties
February 21, 2008 CPE

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Negotiating Property Tax Exemptions and Abatements
Strategies for Maximizing Your Company’s Tax Break
November 29, 2007 CPE

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Cross-Border Corporate Tax: New Challenges in US and Canada
Cross-Border Corporate Tax: New Challenges in US and Canada
November 27, 2007 CPE

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Protecting Tax Accrual Workpapers from the IRS
Insights on Taxpayer Confidentiality after the Textron Decision
November 1, 2007 CPE

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Corporate-Owned Life Insurance: Mastering the New Accounting Policies
How to Implement FASB Issues 06-4 and 06-5
October 25, 2007 CPE

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Overcoming Ethical Challenges in Attest Engagements
Solutions for Implementing AICPA Interpretation 101-3
October 3, 2007 CPE

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Federal Income Tax Planning for Commercial Real Estate Transactions
Minimize Your Tax Bite: Responding to Latest Guidance
August 8, 2007 CPE

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Maximize Your Negotiated State and Local Tax Incentives
Securing the Biggest Dollars for Your Company
July 17, 2007 CPE

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New FIN 48 Demands on Transfer Pricing:
Preparing Clients for Heightened Scrutiny of Cross-Border Transactions
July 12, 2007 CPE

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Transfer Pricing Of Services: Understand The New IRS Rules
Maximize Tax Savings Under The More Favorable Regulations
July 10, 2007 CPE

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SOX 404 Internal Control and AS2 Audit Reforms
Understand the Impact; Implement New Compliance Standards Now
June 27, 2007 CPE

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Mastering Compliance In SSTP States
Refining Your Company's Systems And Practices
June 26, 2007 CPE

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CPA Partner-In-Training: Roadmap for a High-Impact Program (or to Energize the One You Hav...
Protect Your Investment and Guarantee Your Firm's Future
June 21, 2007 CPE

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New Tax Strategies for Deferred Compensation Plans
Best Practices for Responding to Final §409a Regulations
June 13, 2007 CPE

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New IRS Rules for Transfer Pricing of Services:
Directing Clients to Capitalize on the Safe Harbor
May 8, 2007 CPE

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Walking the Fraud Tightrope with Audit Clients:
How Accounting Firms Should React to the
April 24, 2007 CPE

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Corporate Tax Departments And Lobbying:
Complying With New State and Local Laws, Developing Best Practices
April 5, 2007 CPE

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IRS Pre-Filing Agreement & Compliance Assurance Program
Risks and Benefits of Giving Auditors an Advance Look
March 21, 2007 CPE

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The State Use Tax Challenge
Tactics to Ensure Compliance and Avoid Penalties
March 20, 2007 CPE

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Inside the New Federal Schedule M-3 for Accounting Firms
Handling the Government’s Demands for More Data from Your Clients
March 14, 2007 CPE

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Managing State Income & Franchise Tax Audits - The Auditors Speak
State revenue officials reveal what they love, hate and won't stand for
March 6, 2007 CPE

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FIN 48 Compliance: Are You Ready?
New Accounting Methods For Uncertain Income Tax Positions
February 27, 2007 CPE

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Bracing for SAS 112
Identify and communicate internal controls to avoid liability
February 22, 2007 CPE

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Intangible Holding Companies In Peril
Tax strategies to navigate a hostile legal environment
February 7, 2007 CPE

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New Federal Reportable Transaction Regulations
Why your tax strategies may expose you to broader IRS scrutiny
January 10, 2007 CPE

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