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Tax Strategies for Advising Retirees: Social Security Planning, Roth Conversions, QCDs, SE...
September 27, 2022 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 guide tax advisers through tax-saving strategies for taxpayers approaching retirement age or who have already retired. The panelist will identify opportunities to minimize tax and maximize assets, as well as address recent and impending legislation affecting these taxpayers. Read More

Pre-Immigration Estate and Gift Tax Planning: Foreign Assets, Reporting Requirements, Stra...
September 27, 2022 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 course will provide trusts and estates attorneys with a practical guide to pre-immigration estate planning tools and techniques. 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 "d... Read More

Form 5471 Attribution Rules: New Categories of Filers and Rev Proc 2019-40 Safe Harbors
September 27, 2022 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 attribution rules for stock ownership for individuals and entities and the filing requirements of Form 5471. Our panel of international tax experts will discuss determining direct and indirect stock ownership that can result in unexpected filing obligations. Read More

AICPA Peer Review Program: Overcoming Common Deficiencies
September 27, 2022 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 prepare accounting firm professionals for its required AICPA peer review. Our experienced peer reviewer will outline best practices for undergoing reviews and discuss recent developments including the AICPA's latest issued standards. Read More

Capital Accounts: 704(b) vs. GAAP vs. Tax Basis, Comparing and Contrasting Annual Allocati...
Meeting Tax-Basis Capital Reporting Requirements
September 28, 2022 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.
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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

Avoiding Gift and Estate Audit Triggers: Anticipating Audit Issues, IDRs, and Appeals
September 28, 2022 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 guide advisers filing gift and estate returns in understanding how to prepare for and handle IRS audits of Forms 706 and 709. The panel will also address issues to expect when appraisals are necessary, dealing with unreported gifts, and the current state of the IRS initiative in thi... Read More

Tax Planning Strategies for S Corporation Mergers and Acquisitions
Asset vs. Stock Sales, 338(h)(10) and 336(e) Elections, Qualifying for Installment Sales T...
September 28, 2022 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 professionals guidance on tax challenges in S corporation mergers and acquisitions and available tax planning techniques. The panel will discuss key legal and tax considerations for both the buyers and sellers, the pros and cons of asset sales versus stock sales,... Read More

Establishing Tax-Qualified Retirement Plans: Complicated Rules and Challenges for Employer...
IRS Determination Process; Minimum Standards; Plan Types and Formulas; Benefit Accrual, No...
September 28, 2022 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.
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This CLE/CPE course will guide employee benefits counsel and tax advisers, analyze critical issues in establishing tax-qualified retirement plans, and offer methods to ensure compliance with applicable laws and regulations. Read More

Tax Issues for Airplane Purchases: Planning Strategies, Complexities Under Current Tax Law
September 29, 2022 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.
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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

Beneficiary Deemed Owner Trusts Under IRC 678(a)(1): Using BDOTs for Income Tax Savings an...
Shifting Income Tax To Beneficiaries and Away From Fiduciaries, Preserving Deductions, and...
October 4, 2022 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.
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This course will provide a comprehensive and practical guide to structuring a beneficiary deemed owner trust (BDOT). The panel will discuss the provisions of Section 678 in depth, detail the income tax benefits of granting beneficiaries' withdrawal rights over trust income but not principal, and dis... Read More

Members as Employees of LLCs: Using Tiered LLCs, Separate S Corporations, and Leasing Comp...
October 4, 2022 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.
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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

Form 8854 Exit Tax Calculations and Reporting and IRS Relief Procedures for Certain Former...
Determining Covered Expatriate Status Under Section 877A, Navigating the Mark-to-Market Ta...
October 4, 2022 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 practical guide to the basic calculations and reporting requirements for U.S. taxpayers and exiting green card holders. The panel will discuss the rules of Section 877A, determining whether a taxpayer is a covered expatriate,... 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...
October 5, 2022 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide advisors with a practical guide to the planning opportunities and potential tax pitfalls in providing private client services (PCS) for high net worth nonresident clients with U.S. tax presence. The panel will go beyond the basics to detail intricate strategies for minimizin... Read More

Tax Treatment of Airplane Purchases: Maximizing Deductions for Business Aircraft Expenditu...
October 6, 2022 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.
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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

Multiple Points of Use: Applying for State Sales Tax Exemptions and Refunds
October 6, 2022 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 explain what products and services qualify for multiple points of use (MPU) reporting in specific states. Our panel of state and local tax experts will discuss appropriate and beneficial sourcing methods, applying for exemptions of MPU purchases, and the process of receiving refund... Read More

Structuring Trust Protector Provisions: Protectors' Powers and Duties, Trustee Oversight,...
Avoiding Unintentional Fiduciary Classification, Key Trust Provisions to Limit Disputes, N...
October 11, 2022 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 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... Read More

Handling Cannabis Tax Examinations: Sec. 280E, Audits, IRS Guidance, Reporting Requirement...
October 11, 2022 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 guide tax counsel and advisers on effective methods in handling IRS cannabis tax examinations for businesses engaged in the cannabis industry. The panel will discuss critical federal and select state tax law provisions impacting marijuana businesses, essential items of focus... Read More

Children With Foreign Accounts: Unexpected Income and Reporting Obligations
October 11, 2022 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 highlight how children with negligible ties to the U.S. become subject to U.S. reporting requirements. Our panel of astute international tax experts will provide examples and explain income tax and foreign reporting obligations and how to remedy past noncompliance for tax professio... Read More

U.S. Golden Parachute Rules in International Transactions: Sections 280G and 4999, Strateg...
October 12, 2022 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.
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This CLE/CPE course will offer advisors and counsel a review of the tax implications of applying the U.S. golden parachute rules to cross-border transactions. Read More

Structuring Qualified Opportunity Zone Investments for Family Offices and Private Clients
October 12, 2022 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 give tax professionals an in-depth analysis of the Qualified Opportunity Zone (QOZ) tax incentive program under Section 1400z-2 and applicable regulations (QOZ Tax Program) and how family offices and private clients should consider structuring QOZ investments. The panel will... Read More

ESOP Transactions in Estate Planning: Income and Transfer Taxes, Considerations for Closel...
October 13, 2022 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 guidance to estate planners on utilizing employee stock ownership plan (ESOP) transactions for business succession planning and minimizing estate, gift, and generation-skipping transfer taxes. The panel will discuss the basics of ESOP structures and transactions, inc... Read More

Green Card Tax Implications: Revoking and Abandoning Green Cards, Preplanning for Green Ca...
October 18, 2022 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 initial considerations of obtaining a green card and how to successfully abandon or revoke the same. Our panel of seasoned foreign immigration experts will detail which taxpayers are the best candidates for green cards, when a VISA is a better alternative, the eight of 1... Read More

Charitable Contributions: Complex Tax Issues With Unique Donations
Cryptocurrency, Self-Created Assets, QCDs, Donor Advised Funds, Substantiation, Grouping S...
October 19, 2022 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 strategies and advice to maximize deductions of unique charitable contributions made by philanthropic taxpayers. Our panel of individual income tax professionals will review the rules for donor-advised funds and qualified charitable distributions (QCDs) as vehicles for maki... Read More

QTIP Elections: How and When to Make QTIP, Partial, Clayton, and Reverse Elections
October 19, 2022 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.
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This course will review qualified terminable interest property (QTIP) elections, including the reverse, partial, Clayton, and the interplay of the QTIP election with the DSUE. Our trust and estate tax expert will explain how to utilize QTIP elections to maximize taxpayers' federal estate tax and GST... Read More

Partnership Audit Adjustments Under the Centralized Audit Regime
Push-Out and Pull-In Adjustments, Audit Tips, and Forms 8978 and 8986
October 19, 2022 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This course will cover practical considerations for partners and advisers to partnerships operating under the new partnership audit regime. Our panel of experts will review the latest guidance, explain partnership audit adjustments, and recommend steps to implement this reporting regime. Read More

Mastering IRC 457(f): Guidance for ERISA Counsel in Structuring Deferred Compensation Plan...
October 19, 2022 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.
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This CLE/CPE course will provide employee benefits, ERISA counsel, and tax advisers with a thorough and practical guide to deferred compensation for nonprofit and exempt organization executives and employees. The panel will discuss critical tax rules impacting the structuring of deferred compensatio... Read More

Navigating the IRS Penalty Abatement Procedures for Foreign Information Reporting Noncompl...
Requesting Penalty Abatements for Failure to File Forms 5471, 5472, FATCA, and FBAR
October 19, 2022 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 course will provide tax attorneys and accountants with a detailed discussion of best practices for requesting relief of IRS penalties as a result of failing to timely file required international information forms such as Forms 5471, 5472, 3520, 3520-8858, 8865, 926, and the FBAR. The pa... Read More

Structuring Tiered Partnerships: Advanced Tax Planning Strategies, Avoiding Tax Traps
Treatment of Allocations and Deductions, Application of Sec. 704 and 743
October 20, 2022 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.
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This CLE/CPE course will guide tax counsel on the available tax planning strategies in structuring tiered partnerships. The panel will discuss tax considerations for structuring tiered partnerships, treatment of allocations and deductions, the impact of tax reform and IRS partnership audit rules, th... Read More

Advanced Income and Estate Tax Planning Techniques for Owners of Closely Held Businesses
October 20, 2022 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.
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This CLE course will provide trusts and estates attorneys with an in-depth analysis of advanced income and estate tax planning strategies for owners of closely held businesses under current tax law and in light of proposed tax law changes. The panel will discuss techniques utilizing GRATs, sales to... Read More

IC-DISC Strategies: Mastering the Complex Operational Challenges
Anticipating IRS Audit Risks, Calculating Commissions, and Tackling Computational Intricac...
October 20, 2022 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This course will prepare accounting professionals and tax advisers to fully leverage the tax benefits of IC-DISC (interest charge-domestic international sales corporation) formation. The panel will review and explain the key strategic steps for day-to-day aspects of running an IC-DISC, including cal... Read More

Self-Employment Tax and NIIT for LLCs and High Income Individuals
Minimizing Tax Through Activity Groupings, Self-Charged Interest, Blocker Corporations
October 20, 2022 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers 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 NIIT calculations and planning opportunities. Read More

Complex Tax Provisions in LLC Operating Agreements: Minimum Gain Chargeback, Waterfall All...
October 24, 2022 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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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

Preparing Form 1120-F for Foreign Corporations: 2021 Revisions, ECI, Protective Claims, an...
October 24, 2022 CPE, EA Live Webinar
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This course will provide a practical explanation of completing Form 1120-F, U.S. Income Tax Return of a Foreign Corporation. Our experts will explain how to properly prepare this onerous form, including who is required to file, filing protective returns, and issues for consideration with respect to... Read More

Section 469 Passive Activity Rules: Loss Limitations, Ordering Rules, and Utilizing Losses
Substantiating Material Participation, Calculating Carryforwards, Reporting Dispositions,...
October 25, 2022 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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The course will provide tax advisers with a thorough and practical guide to navigating Section 469, the passive activity loss (PAL) limitation rules, calculating PAL amounts, and PAL carryforwards. The panel will discuss the separate calculations required and describe the interrelationship between t... Read More

Foreign Late Filing Notices: Effective Responses for Penalty Abatement
Reasonable Cause, First Time Abatement, Reliance on a Professional, Exercising Ordinary Ca...
October 25, 2022 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will examine the current state of IRS' responses to international taxpayers' requests for penalty relief for late filing of foreign information returns. Our astute panel of international tax experts will review what constitutes reasonable cause, when first-time abatement applies, and of... Read More

New IRS 90-Day Retirement Plan Pre-Exam Pilot: Self-Correction, Rev Proc 2021-30, Voluntar...
October 26, 2022 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will outline steps that plan sponsors and administrators can take to ensure they are ready for the IRS' new 90-Day Pre-Examination Compliance Pilot. Our knowledgeable panel of retirement plan advisers will review preemptive steps companies can take to safeguard their plans so that an ex... Read More

Tax Implications of the Inflation Reduction Act: Corporate AMT, Stock Repurchase Excise Ta...
October 26, 2022 CLE, CPE, EA Live Webinar
This program is included with the Strafford CLE Pass. Click for more information.
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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

Family Partnerships: Navigating the Discounting Rules for Family-Controlled Entities
Lack of Control, Lack of Marketability, and Minority Discounts
October 26, 2022 CPE, EA Live Webinar
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This course will provide trust and estate advisers who work with high net worth individuals and partnerships with a thorough review of family-controlled entities and valuation discounts. The speakers will discuss the current landscape of family entity structures after Estate of Nancy H. Powell v. Co... Read More

Loss Limitations Analysis: Basis, At-Risk, Passive, and NOLs
October 27, 2022 CPE, EA Live Webinar
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This course will discuss the hierarchy of basis, at-risk, passive activity loss (PAL) limitations, net operating loss (NOL) limitations, and steps to avoid and mitigate the limitation of losses for owners of partnerships and S corporations. Read More

Estate Basis Consistency Rules for Fiduciaries: Navigating Reporting Requirements and Dist...
Avoiding Penalties, Determining Impact of Disclosure Rules on Estate and Beneficiaries, Ma...
October 27, 2022 CLE, CPE, EA Live Webinar
This program is included with the Strafford CLE Pass. Click for more information.
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This CLE/CPE course will provide estate planners and advisers to trusts and estates with a practical guide to estate basis consistency reporting requirements as they impact trustees and fiduciaries. The panel will explain the IRS pronouncements on coordinating basis reporting with the filing of the... Read More

Top Recent State Corporate Income Tax Cases: Nexus, Business Income, Combined Reporting, a...
October 27, 2022 CPE Live Webinar
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This course will provide tax professionals with an instructive review of the top recent state corporate income tax cases. Our panel will discuss SALT cases spanning substantive areas, including nexus, apportionment, non-business income, the tax base, sales factor sourcing, and unitary combined repor... Read More

Third-Party Disclosures: Maintaining Client Confidentiality
Comfort Letters and Consent Forms; IRC Section 7216, AICPA and State Board Rules
October 27, 2022 CPE, EA Live Webinar
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This webinar will discuss the conflicting guidance on responding to third-party and client information requests for work papers and tax return documents. Our esteemed panel will cover requests for client documents that could unknowingly expose practitioners to liability and the exceptions to confide... Read More

Basis Calculations for Partnerships and LLCs
Book-Ups, Step-Ups, At-Risk Amounts, Allocating Liabilities, and Tax-Basis Capital Reporti...
October 31, 2022 CPE, EA Live Webinar
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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 recourse and nonrecourse debt allocations, and recentl... Read More

Taxation of Household Employees: Registering, Reporting, Remitting, and Minimizing Taxes
November 1, 2022 CPE, EA Live Webinar
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This webinar will discuss remittance and reporting requirements for household employees. Our panel of individual income tax experts will explore reporting rules, including registration, withholding, and unemployment rules, as well as offer ways to minimize these taxes and simplify the tax reporting... Read More

Drafting IRA Beneficiary "See-Through" Trust Provisions
Meeting Complex IRS Rules to Qualify a Trust as a Conduit Trust or an Accumulation Trust
November 1, 2022 CLE, CPE Live Webinar
This program is included with the Strafford CLE Pass. Click for more information.
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This CLE/CPE course will provide estate planning counsel with detailed guidance on drafting "see-through" trusts that qualify as IRA beneficiaries under IRS regulations. The panel will explain provisions governing both "conduit trusts" and "accumulation trusts" and offer sample language for both tru... Read More

Gifting Strategies: Leveraging Your Clients' Gift Tax Exemption Now and Planning for 2026...
November 1, 2022 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will take a fresh look at gifting strategies that will help clients maximize the use of their gift tax exemption in the current estate planning environment. Our expert panelists will provide an overview of gifting methods, including using the annual exclusion, gift-splitting, GRATS, net... Read More

Basics of Foreign Inbound Reporting: Effectively Connected Income, FDAP, U.S. Withholding...
November 1, 2022 CPE, EA Live Webinar
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This webinar will break down the terminology, filing requirements, and withholding rules for foreign inbound transactions for tax practitioners working with multinational individuals and businesses. Our panel of knowledgeable foreign tax experts will discuss effectively connected income (ECI), fixed... Read More

Tax Implications of the CHIPS Act of 2022: New Funding and Tax Credit Opportunities for Ma...
Eligibility, Limitations, Next Steps to Ensure Optimum Tax Benefits
November 2, 2022 CLE, CPE, EA Live Webinar
This program is included with the Strafford CLE Pass. Click for more information.
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This CLE/CPE webinar will provide tax professionals with an in-depth analysis of the key tax provisions of the Creating Helpful Incentives to Produce Semiconductors (CHIPS) Act. The panel will discuss new funding, tax credits, and other incentives for eligible taxpayers, the new advanced manufacturi... Read More

Taxation of Decentralized Finance Transactions: IRS Guidance, Tax Issues for DeFi Lending,...
November 3, 2022 CLE, CPE, EA Live Webinar
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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 provide tax counsel, accountants, and other advisers with a critical analysis of IRS tax treatment of decentralized finance (DeFi) transactions. The panel will discuss the IRS' position on the tax treatment of DeFi companies and platforms, critical tax considerations for U.... 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...
November 3, 2022 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 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 offer valuable tools for compiling and submitting the appeal... Read More

Roth IRAs: Conversions, Mega Back-Door, Tax Calculations, and Recent Legislation
November 3, 2022 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 Roth IRAs and Roth conversions for tax advisers working with clients eligible to make IRA contributions, conversions, and withdrawals. The panelist will discuss determining taxpayers who benefit most from conversions, calculating the tax on a Roth conversion, and--most impor... Read More

U.S. Trade or Business: Defining the Undefined
Determining ECI, Withholding on Partnership Sales, 199A, Section 355 Spin-Offs, FDII Deduc...
November 3, 2022 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 attempt to define trade or business activities in an international context. Our expert panel of international tax professionals will cover how a trade or business designation affects U.S. income taxes, withholding, and reporting obligations and what taxpayer actions indicate a trad... Read More

Sales Tax and the Internet of Things (IoT): Determining and Avoiding Sales and Use Tax
November 3, 2022 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 define the Internet of Things (IoT), when these products are subject to sales and use taxes, and how the Internet Freedom Act affects their taxation. Our panel of SALT professionals will offer recommendations for structuring transactions to circumvent these taxes. Read More

U.S. Tax Reporting of Foreign Retirement Account Ownership and Distributions
Calculating Current Tax, Revenue Procedure 2020-17, Detailing Informational Reporting
November 8, 2022 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 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

Employer Retention Credit: Eligibility, 2020 vs. 2021 Credits, Amended 941s, IRS Notices
November 8, 2022 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 Employee Retention Credit (ERC), including who is eligible, the credits available, and the related IRC notices. Our panel of federal income tax experts will highlight the multitude of changes made to the ERC for practitioners working with eligible and potentially eligible... Read More

Estate Planning for Mixed Nationality Couples: Key Issues and Strategies for Both the U.S....
Tax Resident Status, Spousal Deduction, QDOTs, Income Tax Issues, Gifting Strategies and S...
November 8, 2022 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 give estate planners and advisers an in-depth discussion of various challenges and estate planning techniques for mixed-nationality couples. The panel will discuss key planning considerations and available options, the impact of tax resident status on estate planning, and U... Read More

Liquidation of S Corporations: Mastering Tax Implications of Liquidating Distributions
Case Study on Planning, Calculations, and Property Dispositions
November 9, 2022 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 delve into a case study on the planning, tax calculations, property dispositions, and dissolution filings required to liquidate an S corporation. The panel will brief participants on the general rules stated in IRC Section 1371, tying liquidation rules back to those applying to C co... Read More

Nexus and Apportionment Issues: State and Local Taxes, Sales and Use Taxes, Market-Based S...
November 10, 2022 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 guide tax professionals on evolving state tax nexus and apportionment issues for multistate companies with a remote workforce, including new complexities caused by guidance issued in response to COVID-19 pandemic and thereafter. The panel will provide insight into multiple complianc... Read More

State Taxation of Retirees: Retirement Exclusions, Property Tax Exemptions, and Unique Cre...
November 10, 2022 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 highlight the many tax benefits available to seniors in the 50 states for tax practitioners preparing returns for older taxpayers. Our panel of state tax experts will explain retirement exclusions, property tax exemptions, and unique credits offered in specific states for tax pract... Read More

Foreign Earned Income: Form 2555 Exclusion
Navigating Tax Treaties, Social Security Totalization Agreements
November 15, 2022 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 preparers with an in-depth review of complex income tax considerations related to Americans working abroad. The panel will explore eligibility, including the required tests to qualify for income and housing exclusions, preparation of Form 2555, Foreign Earne... Read More

IRC Section 734 Adjustments: Distributions of Partnership Property
An Advanced Case Study of Calculations and Considerations
November 16, 2022 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 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

Charitable Donations of LLC and Limited Partnership Interests to Nonprofits
Avoiding Negative Tax Consequences for Public Charities, Private Foundations, and Donor-Ad...
November 21, 2022 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 nonprofit organization professionals and counsel with a practical guide to the planning and reporting implications when a donor contemplates gifting an interest in a partnership or an LLC to an exempt organization. The panel will outline gifting impacts to donors, detail the... Read More

Tax Ethics: Best Practices for Ensuring Compliance With Circular 230 and Other Applicable...
November 22, 2022 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 Circular 230 concerns regarding ethical encounters facing tax professionals, including how current norms impact the profession. The panel will examine best practices to ensure compliance and avoid penalties. Read More

Qualified Small Business Stock: Maximizing the Section 1202 Exclusion for Startup Investor...
December 7, 2022 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 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

Responding to Common IRS Notices: 90-Day Letters, First-Time Penalty Abatement, and Reason...
December 8, 2022 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 many types of notices issued by the IRS, including how to respond to each appropriately, how to properly request abatement of penalties charged, and current IRS responses to abatement requests. Read More

Related Party Notes and Transactions: Section 267, Imputed Interest, Disallowed Losses, an...
December 28, 2022 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 examine the complexities of related party transactions for tax advisers working with closely held businesses and their owners. The panelist will explain when imputed interest is required, when it is recognized by the payor and payee, when loss deductions are disallowed versus deferr... Read More