Reconciling GAAP Basis and Tax Basis in Partnership Income Tax Returns and K-1 Schedules
July 29, 2024 • CPE, EA • Live Webinar
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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...
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Composite Returns and Nonresident Withholding for Pass-Through Entities: Navigating the Mu...
Determining Whether to File Composite Returns, Dealing With Withholding Req...
July 30, 2024 • CPE, EA • Live Webinar
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This course will offer tax professionals a deep dive into composite tax provisions and the withholding requirements of pass-through entities with nonresident shareholders and partners. The panel will provide an advanced level look at the specific issues facing tax advisers to pass-through entities r...
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U.S. Tax Reporting of Foreign Retirement Account Ownership and Distributions: New Proposed...
Calculating Current Tax, Revenue Procedure 2020-17, Detailing Informational...
July 30, 2024 • CPE, EA • Live Webinar
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This course will provide tax advisers with a comprehensive guide to understanding the reporting requirements of U.S. taxpayers with beneficial interests in foreign retirement accounts. Our panel of international compensation experts will review the recently released proposed regulations as they appl...
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Tax Implications of Reclassifying Cannabis From a Schedule I to a Schedule III Drug
July 30, 2024 • CLE, CPE, EA • Live Webinar
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This CLE/CPE webinar will provide tax professionals guidance on key tax implications of rescheduling cannabis from a Schedule I to a Schedule III drug. The panel will discuss the recent move by the Department of Justice to reclassify cannabis as a less harmful Schedule III drug under the Controlled...
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Beneficiary Defective Irrevocable Trusts: Structuring BDIT, Minimizing Tax, Control Over A...
July 30, 2024 • CLE, CPE • Live Webinar
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This CLE/CPE webinar will provide a comprehensive and practical guide to structuring a beneficiary defective irrevocable trust (BDIT). The panel will identify circumstances in which BDITs are an optimal strategy, properly drafting the BDIT to avoid adverse tax consequences, structuring sales/loans t...
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State Pass-Through Entity Taxation Regimes: Case Studies on Various Traps That PTEs and Th...
August 1, 2024 • CPE • Live Webinar
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This course will discuss states' pass-through entity (PTE) taxation regimes and when and how to elect PTE taxation in applicable states, as well as analyze the ultimate taxation of owners to mitigate taxes paid.
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Form 5471 Categories of Filers: Determining the Proper Category and Filing Requirements
August 5, 2024 • CPE, EA • Live Webinar
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This course will explain each category of filer on Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations. Our knowledgeable international panel will discuss relative and recent legislation, the accompanying Form 5471 schedules that must be filed by category, and...
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Estate Planning for Farm and Ranch Owners: Key Issues for Planners and Administrators
Ownership Structures, Effective Transfer Methods, Income and Estate Tax Con...
August 6, 2024 • CLE, CPE • Live Webinar
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This CLE/CPE course will guide estate planners and administrators on the critical legal challenges of estate planning for farmers. The panel will discuss the uniqueness of estate planning for farmers and ranchers, ownership structures and associated risks, and critical estate administration challeng...
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Tax Issues With M&A Representations, Warranties, and Indemnifications: Reps and Warranty I...
August 6, 2024 • CLE, CPE, EA • Live Webinar
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This CLE/CPE course will guide tax counsel and advisers on the tax ramifications of representations, warranties, and indemnification provisions in mergers and acquisitions. The panel will discuss critical tax considerations for indemnification payments and losses and representation and warranty insu...
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Section 529 Plans: Rollovers to Roth IRAs, Front-Loaded Contributions, Beneficiary Changes...
August 6, 2024 • CPE, EA • Live Webinar
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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,...
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Tax Complexities in the Sale of Partnerships and LLCs
Navigating Character and Holding Period of Gain/Loss, Basis, Varying Intere...
August 7, 2024 • CPE, EA • Live Webinar
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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.
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Forms W-8BEN and W-8BEN-E: IRC Section 1446(f) Withholding, Claiming Withholding Exemption...
August 8, 2024 • CPE, EA • Live Webinar
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This webinar will review the updated Series W-8 reporting requirements for Forms W-8 BEN-E, W-8 BEN, and W-8 ECI. Our panel of foreign tax veterans will provide a comprehensive review of the reporting requirements and an explanation of the underlying tax legislation necessitating the preparation of...
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State Residency Audits: Convenience of Employer Rule, Establishing Domicile, Pre-Move Cons...
August 8, 2024 • CPE • Live Webinar
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This webinar will review the latest state guidelines for determining taxpayers' residency. Our panel of astute state and local income tax authorities will address how to prepare and handle a state residency audit, discuss the convenience of employer rule, and offer pre-planning advice for an impendi...
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New IRS Guidance for PTC and ITC Domestic Content Bonus Credit: Key Issues, Taxpayer Eligi...
August 8, 2024 • CLE, CPE, EA • Live Webinar
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This CLE/CPE webinar will provide attorneys and tax professionals insight on key components of recent IRS updated guidance regarding the domestic content bonus credit under Sections 45, 48, 45Y, and 48E. The panel will discuss key items under recently issued Notice 2024-41, applicable projects and t...
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Nonresident Alien Tax Compliance: Challenges and Planning Techniques for Tax Professionals
IRS Compliance and Enforcement, ECI vs. FDAP Income, Reporting Requirements...
August 13, 2024 • CLE, CPE, EA • Live Webinar
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This CLE/CPE course will provide tax counsel and compliance professionals guidance on the rules, reporting requirements, and available tax planning mechanisms for U.S. nonresident alien taxpayers. The panel will offer approaches for determining taxpayer classification, identifying and reporting inco...
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F Reorganizations and Other Tax Planning for S Corporation Acquisitions and Investments
August 13, 2024 • CPE, EA • Live Webinar
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This webinar will discuss tax planning for S corporation investments and acquisitions, including the practical uses of F reorganizations in purchasing, selling, and restructuring S corporations. Our panel of taxation experts will walk you through examples and common scenarios, including pre-transact...
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Utilizing ChatGPT and AI in Tax Practices: Automating Repetitive Tasks, Tax Research, Trai...
August 14, 2024 • CPE, EA • Live Webinar
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This webinar will explore the exponential growth of artificial intelligence (AI) and its application in tax and accounting firms. Our panel of technology experts will guide practitioners through practical applications of AI and ChatGPT and explain how its growth will impact the profession in the fut...
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Estate Planning for Cannabis Business Owners: Regulatory Challenges, Tax Issues, Distribut...
August 15, 2024 • CLE, CPE, EA • Live Webinar
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This CLE/CPE webinar will provide estate planners and tax advisers guidance on crucial estate and tax planning considerations and techniques for cannabis business owners. The panel will discuss federal and state law challenges amid continued state legalization/decriminalization of medical and recrea...
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State Taxation of Gross Receipts: Texas Franchise, Oregon CAT, Ohio CAT, Nevada Commerce,...
August 15, 2024 • CPE • Live Webinar
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This course will address how to manage the increasingly popular gross receipts taxes (GRTs) charged by states. The panel will cover Oregon's corporate activity tax (CAT), Texas' franchise tax, and Ohio's CAT, along with other states and a few local gross receipts taxing regimes. The speakers will di...
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Form 1042-S: Withholding on Foreign Person's U.S. Income
Electronic Filing Requirements, Form Revisions, Avoiding Filing Errors, Cre...
August 15, 2024 • CPE, EA • Live Webinar
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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, including the new reporting requirements. The panel will incorporate recent form revisions. The webinar will also review common mistakes and...
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Section 174 R&D Capitalization Requirements: New IRS Guidance, Rev. Proc. 2024-9, Identify...
August 15, 2024 • CLE, CPE, EA • Live Webinar
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This CLE/CPE webinar will discuss recent IRS guidance regarding Section 174 R&D capitalization and key items that must be considered by counsel and taxpayers. The panel will discuss the revised capitalization requirements, identifying assets, making the automatic method change under Rev. Proc. 2024-...
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Real Estate Professional Tax Status: Electing Aggregation, Meeting the Material Participat...
August 16, 2024 • CPE, EA • Live Webinar
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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.
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Foreign Information Return Penalties After Farhy: Impact of DC Circuit Court Decision
August 19, 2024 • CPE, EA • Live Webinar
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This webinar will examine the impact of Farhy v. Commissioner on foreign information return reporting penalties and detail the actions international tax practitioners need to take in light of this case, including the recent D.C. Circuit Court ruling. Our panel of prestigious tax attorneys from the f...
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IRS Audits: A Step-by-Step Guide
Selection Process, IRS Targets, Examination Types, IDR Requests, Audit Proc...
August 19, 2024 • CPE, EA • Live Webinar
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This webinar will walk tax advisers through an IRS examination from its beginnings to its resolution. Our knowledgeable tax attorney will explain the best steps, from receipt of the IRS letter to handling the audit and potentially appealing unreasonable decisions.
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Mastering Subpart F Tax Compliance: Key Reporting Requirements on Forms 5471 and 1118
August 20, 2024 • CLE, CPE, EA • Live Webinar
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This CLE/CPE course will provide tax professionals with an in-depth discussion of reporting Subpart F income challenges. The panel will discuss the proper methods of determining the Subpart F income earned by U.S. persons who qualify as U.S. shareholders of controlled foreign corporations (CFCs) and...
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Spousal Lifetime Access Trusts: Income, Gift, Estate, and GST Tax; State Limitations; Buil...
August 20, 2024 • CLE, CPE • Live Webinar
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This CLE/CPE course will guide trusts and estates counsel on leveraging spousal lifetime access trusts (SLATs) in estate planning in light of the current and ever-changing tax law. The panel will discuss critical issues concerning income, gift, estate, and GST taxes, including pitfalls to avoid. The...
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Partnership Losses in Excess of Basis: Preparing for the IRS' Latest Audit Campaign
Preparing for an IRS Audit of Partner's Basis: Examination Tips
August 20, 2024 • CPE, EA • Live Webinar
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This webinar will prepare pass-through advisers to withstand IRS challenges to partners' basis calculations. Our panel of federal tax experts will guide partners and tax professionals through the calculations necessary to determine a partner's basis in a partnership, the IRS examination, and handlin...
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Calculating Trust Accounting Income Under Uniform Principal and Income Act and Uniform Fid...
August 21, 2024 • CPE, EA • Live Webinar
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This course will provide tax advisers and compliance professionals with an 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 inc...
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Medicare: Long-Term Impact of Enrollment Choices
Enrollment Periods, Eligibility, Parts A-D, Medicare Supplements and Medica...
August 21, 2024 • CPE, EA • Live Webinar
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This webinar will review eligibility requirements, enrollment periods, options for filling in the gaps in Medicare, and the cost of Medicare and its components. Our panel of Medicare consultants will answer common questions and provide scenarios showing the long-term implications of enrollees' Medic...
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Nonresident Spouses: Tax Considerations for U.S. Citizens
Filing Status, Foreign Earned Income Exclusion, QDOTs, Gifting Strategies
August 22, 2024 • CPE, EA • Live Webinar
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This webinar will review the tax choices that must be made by U.S. residents married to nonresidents. Our panel of foreign tax specialists will detail the critical income tax, gift tax, and estate tax concerns of these couples and offer recommendations to mitigate the overall tax burden of these tax...
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State Unclaimed Property Compliance: California, New York, Texas, and More
Avoiding Escheatment, Establishing Policies, Jurisdictional Rules
August 22, 2024 • CPE • Live Webinar
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This webinar will explore unclaimed property reporting and remittance requirements required by all U.S. jurisdictions with a particular focus on several key state programs. Our panel of unclaimed property experts will discuss the primary types of unclaimed property, dormancy and reporting deadlines,...
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State Addbacks and Subtractions: Managing Rolling, Fixed Date, and Selective Federal Confo...
August 23, 2024 • CPE • Live Webinar
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This webinar will detail the most frequent and recent additions and subtractions imposed by states when calculating taxable business income. Our panel of state and local tax experts will give examples of these required adjustments in specific states so that SALT advisers are aware of these when calc...
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Single Audits: Incorporating Recent OMB Revisions to Uniform Guidance
August 23, 2024 • CPE • Live Webinar
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This webinar will review single audit reporting requirements, including the newly issued Office of Management and Budget (OMB) requirements. Our panel of federal grant compliance experts will discuss strategies for compliance and avoiding common audit deficiencies.
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Tax Treatment of LLC Liquidating Distributions: Income and Deduction Rules, Basis, Tax Dis...
Exceptions to General Nonrecognition Rule, Members' Tax Basis in Property,...
August 29, 2024 • CLE, CPE, EA • Live Webinar
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This CLE/CPE webinar will provide tax professionals an in-depth analysis of the tax treatment of LLC liquidating distributions and key planning techniques for members and partners. The panel will discuss essential factors in determining the taxability of liquidating distributions of cash and propert...
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State Responses to New Section 174 Requirements for R&D: Conforming and Nonconforming Stat...
August 29, 2024 • CPE • Live Webinar
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This webinar will discuss how federal legislative changes to the ability to deduct research and development (R&D) expenditures impact state income taxes. Our R&D credit veterans will review the current federal requirement to capitalize R&D, states' responses to these changes, best practices for dedu...
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Leveraged Blockers for Foreign Investors: Tax Implications
U.S. Nonresident Taxation, Structuring Considerations, Weighing Tax Consequ...
August 29, 2024 • CPE, EA • Live Webinar
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This webinar will discuss how a leveraged blocker corporation can maximize net returns to non-U.S. investors and minimize U.S. reporting requirements. Our panel of global structuring experts will review the benefits of leveraged blockers, calculating the tax benefits, and alternative structures that...
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Estate Planning for Income Tax Reduction: Strategies for Maximizing New Basis
Leveraging Estate Tax Inclusion, Partnerships, Trusts, and Powers of Appoin...
September 3, 2024 • CLE, CPE, EA • Live Webinar
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This CLE/CPE webinar will prepare estate planning counsel and tax advisers to unravel, understand, and utilize stepped-up basis for income tax purposes. The panel will outline specific techniques for estate tax planning to leverage the advantages of a new basis at death, which often is a step-up in...
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U.S. Tax Treatment of Recipients of Puerto Rico Act 60 Tax Incentives
U.S. Tax Treatment of Recipients of Puerto Rico Act 60 Tax Incentives
September 4, 2024 • CLE, CPE, EA • Live Webinar
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This CLE/CPE webinar will provide tax guidance on Puerto Rico residency tax benefits and incentives for individuals and businesses and navigating applicable tax rules and IRS examination for Puerto Rico Act 60 grantees. The panel will discuss best practices to prepare for IRS audits for individuals...
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State Income Taxation of Non-Grantor Trusts: Residency, Income Sourcing Issues, Planning O...
September 5, 2024 • CLE, CPE • Live Webinar
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This CLE/CPE webinar will provide estate planning counsel with an in-depth analysis of the state taxation of non-grantor trusts and planning strategies for estate planners. The panel will address various state tax law issues, trust and trustee residency, and income sourcing challenges, as well as of...
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IRS Crackdown on Abusive Basis-Shifting Transactions: Key Issues for Taxpayers and Managin...
Related-Party Basis Adjustment Guidance, Transactions of Interest, Reportin...
September 5, 2024 • CLE, CPE, EA • Live Webinar
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This CLE/CPE course will provide tax professionals with comprehensive guidance on recent IRS focus on abusive basis-adjustments transactions and navigating applicable tax rules and IRS examinations. The panel will discuss the potential application of the rules and proposed regulations, IRS challenge...
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Taxation of Digital Assets: New Form 1099-DA, Final Regulations TD 10000, Abandoning Crypt...
September 6, 2024 • CPE, EA • Live Webinar
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This webinar will examine the latest IRS rules and positions on the taxation of cryptocurrency and other digital assets. Our panel of cryptocurrency taxation professionals will review recent regulations, Revenue Rulings, and guidance issued by the IRS and provide insights into tracking basis, abando...
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IRS Final Regulations for Domestically-Controlled REITs and RICs: Key Provisions, Reportin...
September 10, 2024 • CLE, CPE, EA • Live Webinar
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This CLE/CPE webinar will provide tax counsel and advisers with an in-depth analysis of recent IRS final regulations for real estate investment trusts (REITs) and regulated investment companies (RICs). The panel will discuss key provisions of the final regulations, determining whether a REIT qualifi...
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Preparing Form 1041: Post Mortem Tax Saving Strategies
September 17, 2024 • CPE, EA • Live Webinar
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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.
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Equity Compensation Grants in Partnerships and LLCs: Overcoming Tax Challenges and Key Pla...
Carried Interest, Section 83, Profits vs. Capital Interests, Options and Ph...
September 17, 2024 • CLE, CPE, EA • Live Webinar
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This CLE/CPE course will provide tax counsel and advisers with a detailed analysis of the tax implications of equity compensation grants in partnerships and LLCs. The panel will discuss profit versus capital interests, phantom equity, the application of Section 83, carried interest, and best tax pla...
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Income Tax Treatment of SAFEs and Convertible Debt: Navigating Sections 1202 and 1045, Sec...
September 19, 2024 • CLE, CPE, EA • Webinar
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This CLE/CPE webinar will provide attorneys and tax professionals an in-depth analysis of the tax treatment and challenges of a simple agreement for future equity (SAFE) and convertible debt. The panel will discuss the typical structures of SAFEs and convertible debt, critical tax considerations for...
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Section 743(b) Adjustments in Multi-Tier Partnerships: Applying Rev. Rul. 87-115 to Upper-...
September 20, 2024 • CPE, EA • Live Webinar
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
Click for more information.
This program is included with the
Strafford All-Access Pass.
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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 multi-tiered partnerships. The panel will outline the provisions of Rev. Rul...
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Structuring Trust Protector Provisions: Protectors' Powers and Duties, Trustee Oversight,...
Avoiding Unintentional Fiduciary Classification, Key Trust Provisions to Li...
September 24, 2024 • CLE, CPE • Live Webinar
This program is included with the
Strafford CLE Pass.
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This program is included with the
Strafford CPE+ Pass.
Click for more information.
This program is included with the
Strafford All-Access Pass.
Click for more information.
This CLE/CPE course will provide estate planning counsel and advisers with a practical guide to structuring trust protectors and directing party provisions into a trust or estate plan. The panel will discuss the specific duties to assign to trust protectors and potential risks to both the trustor an...
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State Throwback and Throwout Rules: "Nowhere" Income, PL 86-272, Tangible and Intangible S...
September 26, 2024 • CPE • Live Webinar
This program is included with the
Strafford CPE Pass.
Click for more information.
This program is included with the
Strafford CPE+ Pass.
Click for more information.
This program is included with the
Strafford All-Access Pass.
Click for more information.
This course will provide an overview of the policy reasons behind the throwback and throwout rules and discuss how the policy rationale has been shifting in addition to providing some practical examples. Our panel of state and local tax professionals will discuss nexus, apportionment allocations, an...
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Portugal as a Destination for UK, U.S., and Other Tax Residents: Latest Immigration and Ta...
September 26, 2024 • CPE, EA • Live Webinar
This program is included with the
Strafford CPE Pass.
Click for more information.
This program is included with the
Strafford CPE+ Pass.
Click for more information.
This program is included with the
Strafford All-Access Pass.
Click for more information.
This webinar will review the impact of recent significant changes to Portugal's tax guidelines and the impact of these changes on immigrants. Our panel of international wealth transfer veterans will discuss the tax ramifications of expatriating and residing in Portugal for U.S., UK, and other countr...
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Tax Treatment of Earnouts in M&A Transactions: Navigating Key Tax and Accounting Implicati...
September 30, 2024 • CLE, CPE, EA • Webinar
This program is included with the
Strafford CLE Pass.
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This program is included with the
Strafford CPE+ Pass.
Click for more information.
This program is included with the
Strafford All-Access Pass.
Click for more information.
This CLE/CPE webinar will guide attorneys and tax professionals on key tax considerations when structuring earnouts in M&A transactions for buyers and sellers. The panel will discuss key provisions when structuring earnouts, the tax and accounting issues for all parties involved, and best practices...
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Capital Accounts: 704(b) vs. GAAP vs. Tax Basis, Comparing and Contrasting Annual Allocati...
Meeting Tax-Basis Capital Reporting Requirements
October 1, 2024 • CPE, EA • Live Webinar
This program is included with the
Strafford CPE Pass.
Click for more information.
This program is included with the
Strafford CPE+ Pass.
Click for more information.
This program is included with the
Strafford All-Access Pass.
Click for more information.
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...
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Auditing Construction Contractors: Avoiding Common GAAS and GAAP Deficiencies
October 2, 2024 • CPE • Live Webinar
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
Click for more information.
This program is included with the
Strafford All-Access Pass.
Click for more information.
This webinar will review the unique aspects of auditing large and small construction companies. Our panel of construction industry experts will discuss revenue and cost recognition compliance, financial statement presentation and disclosures, and common GAAS and GAAP deficiencies found in these audi...
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Completing Form K-1 for Trust Distributions: Determining Filing Requirements
DNI Calculations, Allocating Trust Income From Pass-Through Entities Betwee...
October 2, 2024 • CPE, EA • Live Webinar
This program is included with the
Strafford CPE Pass.
Click for more information.
This program is included with the
Strafford CPE+ Pass.
Click for more information.
This program is included with the
Strafford All-Access Pass.
Click for more information.
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...
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Tax Treatment of S Corp Distributions: Income and Deduction Rules, Basis, Salary vs. Incom...
October 4, 2024 • CLE, CPE, EA • Live Webinar
This program is included with the
Strafford CLE Pass.
Click for more information.
This program is included with the
Strafford CPE+ Pass.
Click for more information.
This program is included with the
Strafford All-Access Pass.
Click for more information.
This CLE/CPE webinar will provide tax professionals an in-depth analysis of the tax treatment of S corporation distributions and key planning techniques for shareholders. The panel will discuss key factors in determining the taxability of distributions of cash and property, shareholder loans, salary...
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Intentionally Defective Grantor Trusts: Asset Transfer Planning Strategies and Form 1041 R...
October 21, 2024 • CPE, EA • Live Webinar
This program is included with the
Strafford CPE Pass.
Click for more information.
This program is included with the
Strafford CPE+ Pass.
Click for more information.
This program is included with the
Strafford All-Access Pass.
Click for more information.
This course will provide tax professionals, including accountants and attorneys, with a detailed review of the advantages and applications of intentionally defective grantor trusts (IDGTs), tax planning approaches that utilize IDGTs, and related tax compliance.
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Form 1065 Tax Basis Capital Methods
Transactional Approach, Handling Prior Year Noncompliance, Tracking Outside...
November 8, 2024 • CPE, EA • Live Webinar
This program is included with the
Strafford CPE Pass.
Click for more information.
This program is included with the
Strafford CPE+ Pass.
Click for more information.
This program is included with the
Strafford All-Access Pass.
Click for more information.
This course will instruct practitioners on the latest tax basis capital reporting requirements. Our panel of experts will discuss the transactional approach for tax basis capital and best practices for handling partnership returns that may not have been compliant in the past. They will also provide...
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