Open Filter Close Filter
Filter Results:

Search Results

IRS Criminal Examinations: Handling Eggshell Audits, Identifying Criminal Issues, Respondi...
January 30, 2023 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 discuss recognizing and handling sensitive IRS examinations, known colloquially as eggshell audits, for CPAs and tax advisers. Our panel of seasoned tax attorneys will address factors that can turn an IRS exam into a criminal investigation, signs that your client may be targeted fo... Read More

Taxation of Intellectual Property: IRC 1235, FDII and GILTI, Taxation of Moving IP Offshor...
January 31, 2023 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 course will provide tax counsel with practical guidance on the taxation of intellectual property (IP) assets under current tax law. The panel will discuss the tax treatment of patents, design models or other IP assets created by individual taxpayers, Section 1221 and obtaining the benef... Read More

Form 1040NR Nonresident Alien Filing Challenges and Effective Approaches
Determining Taxpayer Classifications and Elections, Computing Income and Deductions, Under...
January 31, 2023 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 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

Preparing Schedules K-2 and K-3: New Domestic Filing Exception, 2022 Revisions, Reporting...
January 31, 2023 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 discuss required Schedules K-2 and K-3 for reporting partners' income, deductions, and credits from foreign activity. Our panel of highly experienced tax specialists will explain each part of each schedule so that tax practitioners can efficiently meet this reporting obligation and... Read More

Estate Planning for Resident and Nonresident Aliens
Navigating Estate, Gift, and GST Tax Rules; Leveraging Estate and Lifetime Gifting Opportu...
February 1, 2023 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 course will focus on counsel's and tax advisers' challenges in estate planning for resident and nonresident aliens, focusing on relevant tax rules and potential estate planning pitfalls and opportunities. The panel will outline and analyze hypothetical estate planning scenarios for both... Read More

Tax Treatment of Real Estate Dealers, Investors, and Professionals
Capital Gains vs. Ordinary Income Treatment, Opportunity Zones and 199A
February 1, 2023 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 cover the differences between real estate dealers, investors, and professionals, as well as the tax consequences of each classification. The panel will cover the current IRS challenges, the 199A deduction, and investing in opportunity zones for real estate ventures. Read More

Generation-Skipping Transfer Tax Reporting and Planning
Automatic Allocations, Opting-Out, Election Statements, Planning Techniques
February 1, 2023 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 provide hands-on examples of reporting the generating-skipping transfer tax (GSTT) on IRS Forms 706 and 709 for transfers to skip persons and indirect skip persons, such as trusts. Our trust and estate expert will guide trust and estate professionals through automatic allocations,... Read More

State Taxation of Gross Receipts: Texas Franchise, Oregon CAT, Ohio CAT, Nevada Commerce,...
February 2, 2023 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 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 amendments, Ohio's CAT, along with other states as well as a few local gross receipts taxing regimes. The sp... Read More

Accounting for Income Taxes ASC 740: Business Combinations, Valuation Allowances, Recent L...
February 7, 2023 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 analyze various components of accounting for income taxes that can be traps for the unwary, including certain business combination issues, valuation allowance assessments, tax internal controls, along with implications of recent tax law changes and other areas of complexity. Read More

Portability of Gift and Estate Tax Exemption: Planning Considerations, Forms 706 and 709,...
February 7, 2023 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 trusts and estates counsel and tax advisers guidance on key planning considerations for the portability of gift and estate tax exemptions. The panel will discuss making portability elections, available relief for missed elections, and the computation and reporting o... Read More

Resolving Inadvertent Terminations of S Status: New Rev Proc 2022-19 Relief, Second Class...
February 8, 2023 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 many ways an S corporation can lose its S status, which requires private letter rulings (PLRs) to correct, and utilizing Revenue Procedure 2022-19 to facilitate corrections. Our panel of seasoned S corporation advisers will walk you through examples of common oversights... Read More

Foreign Financial Institution Reporting: FFI Agreement, Issues for U.S. Taxpayers, Due Dil...
February 9, 2023 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 course will provide tax counsel and advisers with a detailed guide to preparing and filing a foreign financial institution (FFI) agreement. The panel will describe the FFI designation in depth, outline the due diligence and reporting requirements of a participating FFI, and discuss the... Read More

Tax Reporting of Oil and Gas Investments: Royalty Income, Cost vs. Percentage Depletion, E...
February 9, 2023 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 provide an overview of the terminology, income, and deductions most often reported to investors in oil and gas and similar industries. Our knowledgeable presenter will explain the types of royalties, methods of depletion, and scouring the K-1 for deductions for these investors. Read More

Retiring Abroad: Tax Considerations, Expatriation From the U.S., Immigration, Golden Visas...
Puerto Rico, Portugal, Israel, Singapore, Cost Rica
February 9, 2023 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 take a detailed look at the most significant concerns of taxpayers considering retiring abroad. Our panel of international tax attorneys will explain U.S. expatriation requirements, the benefits and caveats of Golden Visa programs, and immigration considerations for moves to Puerto... Read More

Converting Grantor Trusts to Non-Grantor Trusts: Tax Benefit Evaluation and Potential Pitf...
Switching Off Grantor Trust Features in Existing Trusts, Structuring Multiple Trusts to Pr...
February 14, 2023 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 course will provide estate planning counsel with a thorough and practical guide to converting grantor trusts to nongrantor trusts and evaluating the potential tax benefits and disadvantages of such conversion. With the current environment's continued focus on income tax planning in conj... Read More

Schedules Q & R, Form 5471: Reporting CFC Income by CFC Income Groups and Distributions Fr...
February 14, 2023 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 explain preparing the recently added Schedule Q, Certain Foreign Corporation (CFC) Income by CFC Income Groups, and Schedule R, Distributions From a Foreign Corporation, of Form 5471. Our panel of international tax veterans will discuss the legislative background necessitating the... Read More

Inclusion of Capital Gains in Distributable Net Income for Trusts and Estates: Allocations...
Fiduciary Accounting Rules, Treas. Reg. Section 643(a)-3(b) Provisions, State Unitrust Rul...
February 15, 2023 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 course will provide trust, estates, and tax counsel an in-depth analysis of the rules and practices covering the inclusion of capital gains in distributable net income (DNI) for trusts and estates. The panelist will review the requirements within trust documents to allow treating capita... Read More

Allocating Capital Gains to Distributable Net Income in Estates and Trusts: Achieving Opti...
February 16, 2023 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 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

Economic Presence Nexus for State and Local Taxes: Emerging Trends in Gross Receipts, Inco...
Meeting the Challenges of Developing State Standards
February 16, 2023 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 business tax advisers with thorough and up to date guidance on various states' responses to Wayfair. The panel will discuss specific states' responses to Wayfair, including nexus requirements and reporting thresholds. Read More

Exploiting and Avoiding Self-Rental Rules: Grouping, Exceptions, Material Participation, 1...
February 16, 2023 CPE, EA 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 discuss the regulations under Section 469 subjecting taxpayers who materially participate in a trade or business activity to self-rental rules for property leased to the business. The panelist will review types of property and taxpayers subject to the rules, exceptions and grouping... Read More

Sales Tax Exemptions and Resale Certificates: Compliance Issues, State-by-State Requiremen...
February 21, 2023 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 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

UK-Based Retirement Accounts for U.S. Taxpayers: Mastering Reporting, Maximizing Planning...
Utilizing Treaty Provisions to Achieve Optimal Tax Results While Complying With Foreign Re...
February 21, 2023 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 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

1031 Exchanges: Deferred Exchanges, Identifying Property, Calculating Depreciation, Comple...
February 21, 2023 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 an overview of Section 1031, like-kind exchanges (LKEs), 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, under... Read More

2023 IRS Enforcement Update: Key Areas of Focus for Examinations, Audits, and Criminal Cas...
Abusive Tax Avoidance Transactions, Crypto-Related Audits, Criminal Digital Asset Cases, T...
February 21, 2023 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 guidance to tax professionals on the 2023 IRS enforcement initiatives and key issues for taxpayers. The panel will discuss recent IRS investigations, abusive tax avoidance transactions, increased crypto-related audits, criminal digital asset cases, transfer pricing,... Read More

Multijurisdictional Practice Issues in Estate Planning: Key Considerations for Trust and E...
Domicile Challenges, Multistate Probates, Asset Ownership Vehicles, and Ethical Considerat...
February 21, 2023 CLE, CPE, CLE Ethics 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 estate planners with a practical guide to the challenges and requirements of multijurisdictional practice. Our esteemed presenter will offer guidance in reconciling differing state treatment of revocable and irrevocable trusts and navigating confusing conflict of la... Read More

Planning for the Sunset of the Estate Tax Exclusion
Making Lifetime Gifts, Relying on Portability, Implementing Tried and True Strategies
February 22, 2023 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 address key considerations trust and estate advisers should consider ahead of the sunset of the estate tax exemption in 2026. Our panel of estate planning and administration experts will provide concrete examples of estate planning strategies to circumvent and reduce transfer taxes... Read More

Maximizing Depreciation: Cost Segregation, QIP, Bonus Depreciation, Filing Refund Claims
February 22, 2023 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 explain qualified improvement property (QIP) depreciation, bonus depreciation, and utilizing cost segregation post regulation changes introduced in the CARES Act. The panelist will discuss how taxpayers can accelerate and correct missed depreciation opportunities and how cost segre... Read More

Tax Issues for Airplane Purchases: Planning Strategies, Complexities Under Current Tax Law
February 23, 2023 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 course will outline guidance to tax attorneys and advisers on the applicable tax rules and key considerations for business aircraft purchases and ownership. The panel will discuss available planning options for purchases and ownership, reduced or eliminated tax deductions, and opportuni... Read More

Strategies to Recharacterize Gain from Certain Stock Sales with Untaxed Foreign Earnings
February 23, 2023 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 relevant rules under the new quasi-territorial regime, the remaining types of untaxed foreign earnings, and the basics of Section 1248 and Section 245A. Our panel of multinational tax practitioners will explain planning strategies to use untaxed foreign earnings to recha... Read More

IRC Section 645 Elections: Filing a Combined Qualified Revocable Trust and Estate Income T...
February 28, 2023 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 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 Issues in Sale of Partnership and LLC Interests: Structuring the Purchase Agreement, N...
February 28, 2023 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.

The CLE/CPE course will review the tax issues involved with structuring purchase agreements for partnership or LLC interests. The panel will address allocation of income gains and losses, allocation of the purchase price, payment terms in the purchase agreement, and the impact of current tax law and... Read More

Representing Refugees: ITINs vs. SSNs, Eligibility for Specific Tax Benefits, Resident vs....
February 28, 2023 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 explain how tax professionals can assist refugees with the overwhelming U.S. tax requirements. Our panel of foreign filing experts will address critical questions to ask, determining residency status, applying for Taxpayer Identification Numbers (ITINs) and Social Security numbers,... Read More

Partnership Terminations: Sale or Abandonment of an Interest, Retirement or Death of Partn...
March 1, 2023 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 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

Tax Implications of the Inflation Reduction Act: Corporate AMT, Stock Repurchase Excise Ta...
March 2, 2023 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 guide tax counsel and advisers on critical provisions of the Inflation Reduction Act of 2022 (the Act) and their impact on specific corporate transactions, operations, and tax planning. The panel will discuss the new corporate alternative minimum tax, the excise tax on stoc... Read More

California SALT Developments: PTE Election Eligibility, Interpretation of P.L. 86-272, Sal...
March 2, 2023 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 webinar will point out critical tax developments in California for advisers working with companies who may be liable for California state, sales and use, and other taxes. Our panel will explore the state's current response to MTC's guidance on P.L. 86-272, eligibility for the PTE election, sale... Read More

UBTI and UBIT for Exempt Organizations: Mastering Form 990-T, Siloing Unrelated Activities...
March 7, 2023 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 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

Planning for the Rescue Capital Wave of 2023: Tax and Non-Tax Considerations for Rescue Ca...
March 7, 2023 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 holistic guidance on key tax planning issues in rescue capital transactions and discuss tax planning considerations for parties involved in such transactions, including (i) modifications to capital stacks and resulting changes to allocations and distribution rights... Read More

U.S. Estate and Gift Tax Treaties: Utilizing Specific Provisions to Mitigate Inheritance T...
March 8, 2023 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 standard provisions in U.S. estate and gift tax treaties and explore specific provisions in treaties with particular countries that can be utilized to reduce or eliminate exposure to U.S. transfer taxes. Read More

Estate Planning Techniques for Rising and Falling Interest Rates: Key Strategies and Pitfa...
Intrafamily Loans, Installment Sales, GRATs, Charitable Remainder Trust, Qualified Persona...
March 8, 2023 CLE, CPE 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 estate planners guidance on effective estate and tax planning strategies for both a high interest rate and low interest rate environment. The panel will discuss the impact of interest rates on estate planning and provide insight as to which planning techniques work... Read More

Tax Consequences of Bankruptcy: COD Income, Reduction of Tax Attributes, and Personal Tax...
March 9, 2023 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 cover the critical considerations of individual taxpayers, shareholders in S corporations, and LLC members who are considering filing for bankruptcy. Our bankruptcy experts will analyze the tax ramifications of bankruptcy, including COD income and exclusions, the reduction and orde... 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...
March 9, 2023 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 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 U.S. U.S. GAAP and Inter... Read More

Equity Compensation Grants in Partnerships and LLCs: Overcoming Tax Challenges and Key Pla...
Carried Interest, Section 83, Profits vs. Capital Interests, Options and Phantom Equity, a...
March 14, 2023 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 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... Read More

Flexible Estate Tax Planning Techniques During an Uncertain Time
Gifts and Transfers, Powers of Appointment, Life Insurance Assets, Portability, Trusts
March 15, 2023 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 course will provide estate planning counsel an in-depth analysis of essential estate inclusion techniques and key challenges under current tax law. The panel will discuss structuring gifts and transfers during life, leveraging general and special powers of appointment, shifting life ins... Read More

Nonresident and Mobile Workers: Nexus Triggers, State Tax Traps
State Withholding Rules, Personal Income Tax Allocation, Resident Credits, and More
March 16, 2023 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 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. The panel will discuss nexus triggers, key challenges under various... Read More

Sect. 704(c): Contributions to Partnerships and LLCs
Navigating Unsettled Issues, Complex Rules, and Allocation Method Elections
March 16, 2023 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 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

Remedying Missed Elections, Deadlines, and Claims: Section 9100 Relief and Other Strategie...
March 16, 2023 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 address relief provisions available to salvage missed deadlines and elections. Our panel of tax specialists will pair commonly missed tax deadlines and elections with IRS relief that is available to mitigate the related penalties and tax consequences of these oversights. Read More

Mastering Reporting of Publicly Traded Partnership and MLP K-1s on Partners' Returns
Navigating Footnotes and Tying Information to the 1040
March 21, 2023 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 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

Converting From S Corp to C Corp: Final 1371(f) Regulations, Favorable Treatment of PTTP D...
March 22, 2023 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 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

Transitioning R&D Expenses: Implementing New Section 174 Capitalization Requirements
Identifying Assets, Applying Rev Proc 2023-11 for Automatic Changes, Current IRS Audit Tre...
March 28, 2023 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 discuss identifying Section 174 assets, the new capitalization requirements, qualifying for the automatic method change under Revenue Procedure 2023-11, and the current state of IRS R&D audits. Our notable panel will provide advice on transitioning to the new guidelines for busines... Read More

Market-Based Sourcing and Multistate Apportionment of Revenue From Services and Intangible...
March 30, 2023 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 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

Canada-U.S. Estate and Gift Tax Planning: Utilizing Canada-U.S. Income Tax Treaty Provisio...
April 18, 2023 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 explain the transfer taxes paid in Canada and the U.S. by residents of the U.S. and/or Canada. Our panel of foreign tax experts will discuss specific articles in the Canada-U.S. Income Tax Treaty and provide examples of how these can be applied to mitigate estate and gift taxes pai... 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
April 25, 2023 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 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

Spousal Lifetime Access Trusts: Gifting Assets, Beneficiary and Grantor Considerations, An...
April 26, 2023 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 discuss how a spousal lifetime access trust (SLAT) can provide needed flexibility in estate planning. Our panel of transfer tax veterans will discuss the primary benefits and risks couples assume when establishing a SLAT and satisfying the annual reporting requirements for trust an... Read More

Calculating S Corp Stock and Debt Basis: Avoiding Loss Limitations and Excess Distribution...
May 16, 2023 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 and advisers with the tools and understanding to correctly calculate S corporation shareholders' stock and debt basis and advise clients to avoid adverse tax consequences due to loss limitations or excess distributions. Read More

Relief for Late S Corporation Elections: Revenue Procedures 2013-30 and 2022-19, Reasonabl...
June 12, 2023 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 explain the steps outlined in Revenue Procedure 2013-30 to facilitate granting S corporation status to businesses requesting late election relief, as well as the more recent Revenue Procedure 2022-19, which identifies a number of issues involving S corporations that may be resolved... Read More