This webinar will detail how tax professionals and partnerships can appropriately respond to IRS examinations of partnerships. Our panel of pass-through entity experts will explain the BBA audit regime, address imputed underpayment calculations and modifications, and discuss when and how to make a p... Read More

This CLE/CPE webinar will provide an in-depth analysis of key tax considerations for Up-C structures and transactions involving Up-Cs. The panel will discuss legal and tax challenges unique to Up-C structures, terminating or amending the tax receivable agreements, rolling over existing equity intere... Read More

This CLE/CPE webinar will provide estate planners a detailed analysis of key legal and tax considerations for structuring estate plans for unmarried couples, polyamorous families, and LGBTQ+ relationships. The panel will discuss strategies to reduce gift and estate tax liability and provide an analy... Read More

This course will provide tax advisers with a practical, in-depth guide to completing Form 5471's 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 in the various sub... Read More

This CLE/CPE course will guide tax counsel and advisers on the IRS final regulations, the tax treatment of carried interest, and available planning opportunities. The panel will discuss the application of Sec. 1061, modifications to the capital interest exception, applicable partnership interests (A... Read More

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

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

This webinar will explain pooled employer plans (PEPs) for businesses and accountants considering implementing or recommending this new flexible retirement plan option. Our panel of seasoned retirement plan auditors will cover eligibility requirements for PEPs, design considerations, and differences... Read More

This webinar will explain the tax treatment of Medicaid Asset Protection Trusts (MAPTs) and how they are used to protect taxpayers' wealth. Our panel of trust and estate specialists will review common state guidelines for Medicaid eligibility, discuss the grantor trust reporting and taxation rules,... Read More

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

This CLE/CPE webinar will provide guidance to tax professionals on the 2025 IRS enforcement initiatives and key issues for taxpayers. The panel will discuss recent IRS investigations, abusive tax avoidance transactions, increased crypto-related audits, digital asset cases, transfer pricing, and exam... Read More

This webinar will provide trust and international practitioners with a line-by-line explanation of the filing requirements and examples of filing Form 3520-A, Annual Information Return Foreign Trust With a U.S. Owner. Our panel of international tax veterans will offer advice for unfiled returns and... Read More

This 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

This webinar will discuss the information and income tax reporting obligations for individuals and businesses owning cryptocurrency. Our panel of foreign tax veterans will discuss the diverse treatment of digital assets in the U.S. and abroad, provide insights and advice on meeting tax and disclosur... Read More

This CLE/CPE webinar will provide tax professionals with a comprehensive and practical guide to navigating the process of responding to and challenging IRS collection actions, specifically as it relates to seizures of foreign assets and accounts. The panelist will discuss IRS procedures, detailing t... Read More

This webinar will walk trust and estate advisers through the process of identifying and categorizing trusts by analyzing key provisions in trust documents. Our panel of trust experts will provide examples illustrating the taxation and reporting responsibilities of specific trusts based on their clas... Read More

This CLE/CPE webinar will provide estate planners guidance on recent developments and key issues in trust, estate, and gift taxation and their impact on estate planning strategies. The panel will discuss significant court cases impacting tax and estate planning, SECURE Acts 1.0 and 2.0, the generati... Read More

This webinar will review the definition of a Section 751(a) exchange and cover the complexities of completing the recently updated Form 8308, Report Sale of Exchange of Certain Partnership Interests. Our panel of partnership tax and federal income tax reporting veterans will explain which partnershi... Read More

This webinar will detail key tax considerations for construction contractors. Our panel of veteran construction advisers will review accounting method choices and eligibility for the cash vs. the accrual method, accounting for long-term contracts, and exceptions to the long-term contract rules, as w... Read More

This course will provide tax advisers with thorough and practical guidance on the advantages and pitfalls of utilizing the check-the-box election for foreign subsidiaries. The panel will discuss the various tax effects of specific elections, outline the tax timing and treatment, and explain repatria... Read More

This course will provide 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

This course will provide a guide to various compliance requirements and planning opportunities related to the Texas Franchise Tax. The program will discuss options for calculating and reporting the most challenging aspects of the tax, including the most recent sourcing regulations, identifying Texas... Read More

This course will provide tax advisers with a practical guide to the planning and reporting issues and opportunities that arise when an S corp owns multiple entities under common control. The panel will discuss the ramifications of an S corp owning more than one LLC or partnership, as well as S corps... Read More

This CLE/CPE webinar will guide trusts and estates counsel on critical issues stemming from business interests in estate planning and administration. The panel will discuss considerations for estate planning and administration for business owners, key provisions for buy-sell agreements, valuation ch... Read More

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; valuation discounts for lack of mark... Read More

This course will cover deducting casualty losses inside and outside of federally declared disaster areas. The IRS recently issued CCA 202511015 that provided guidance on when a theft loss can be claimed for victims of scams. This CCA may be different than positions we have taken on tax returns in pr... Read More

This webinar will walk international tax practitioners through allocating and apportioning foreign tax credit expenses. Our panel of astute foreign tax advisers will provide illustrative examples of these complex calculations for practitioners working with international taxpayers subject to U.S. tax... Read More

This CLE/CPE webinar will provide guidance - applicable to counsel, accountants and the businesspeople driving the deal - on key tax considerations for the allocation of purchase price in the context of an M&A transaction. An allocation is warranted (arguably necessary) in a wide array of purchases... Read More

This webinar will walk accounting professionals through preparing an effective engagement letter. Our panel of accounting and auditing veterans will examine the required and optional sections of these agreements and offer suggestions for constructing these letters to facilitate engagements and deter... Read More

This course will guide tax professionals and advisers on the legal challenges and available planning techniques for domesticating individually owned controlled foreign corporations (CFCs) under current tax law. The panel will discuss rules governing U.S. persons with non-U.S. businesses and investme... Read More

This webinar will walk international tax practitioners through the qualifying PFIC tests and provide comprehensive examples of these complex computations. Our astute foreign tax panelists will clarify existing guidelines and offer suggestions to simplify these calculations. Read More

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

This CLE/CPE course will provide persons who have taken advantage of Puerto Rico Act 60 (formerly Act 20 and 22) and their tax advisers with guidance on managing an IRS examination and audit on grantees. The panel will also discuss the favorable treatment for Puerto Rico-source income and areas of l... Read More

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 discuss IRS final regulations and key issues for fiduciaries, explain the IRS pronounc... Read More

This course will explain the numerous elections available when preparing gift, estate, and trust returns. Some elections are easily made but critical (gift-splitting, choice of year, Section 663(b)). Other elections require much more thought and expertise (GST allocation, QTIP election, Section 645)... Read More

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

This webinar will delve into the latest legislative and regulatory updates across western states. Our panel of knowledgeable state and local income tax professionals will cover economic nexus trends and changes in IRC conformity, tax base, apportionment, and filing methods in these states. Read More

This CLE/CPE course will guide renewable energy counsel on key tax considerations and planning methods for renewable energy transactions. The panel will discuss federal tax issues, including claiming the investment tax credit (ITC), implications of direct pay and recent developments, depreciation an... Read More

This CLE/CPE webinar will provide tax counsel and advisers with guidance on navigating tax implications of non-U.S. investment in U.S. private credit funds. The panel will discuss common fund structures designed to accommodate non-U.S. investors and certain related tax considerations and consequence... Read More

This webinar will analyze the rules for determining U.S. shareholder and controlled foreign corporation (CFC) status, including determining direct, indirect, and constructive ownership. Our panel of knowledgeable global tax veterans will provide real world examples that walk international practition... Read More

This webinar will go beyond reporting basic waterfall allocations. Our panel of veteran partnership professionals will point out complex waterfall language in operating agreements, review preferred returns and clawback provisions, and tackle target issues, including target returns with guaranteed pa... Read More

This CLE/CPE webinar will provide an analysis of mechanisms and key considerations for utilizing various trusts, family limited partnerships, charitable giving vehicles, and other techniques aimed toward providing effective estate planning and asset protection. Read More

This CLE/CPE webinar will guide tax professionals and advisers on navigating IRS scrutiny and challenges to the R&D tax credit for small and large businesses and international taxpayers. The panel will discuss the recent IRS crackdown on documentation of research credit claims, managing IRS audits,... Read More

This webinar will discuss tax matters of automobile dealerships for sellers and tax advisers working with these companies. Our panel of federal income tax veterans will identify these issues and offer advice to maximize tax savings for these sellers. Read More

This webinar will address the recent Accounting Standards Update, ASU 2023-09. Our panel of accounting and assurance veterans will explain the new income tax disclosure requirements and provide comprehensive examples using real world scenarios of its application. Read More

This CLE/CPE webinar will provide tax professionals guidance on key federal and state tax residency rules and planning considerations for taxpayers. The panel will discuss the importance of both citizenship and residence in determining tax liabilities of individuals, challenges for remote workers, t... Read More

This webinar will analyze the final regulations under Section 2801 for trust and estate professionals working with multinational taxpayers. Our panel of astute global tax professionals will discuss the requirements and definitions included in the final regulations and offer advice for handling antic... Read More

This course will provide tax advisers and compliance professionals with a practical guide to identifying and remedying gift tax reporting errors on IRS Form 709. The panel will discuss common and complex gift tax mistakes, including incorrect reporting of gift splitting and incorrect GST allocations... Read More

This course will guide tax advisers to the U.S. reporting requirements for ownership of foreign disregarded entities (FDEs) on IRS Form 8858. The panel will offer section-by-section detail on completing Form 8858, discuss the interrelation between Form 8858 and other required international informati... Read More

This CLE/CPE course will provide estate planning counsel with a comprehensive and practical guide to structuring defined value formula clauses to avoid gift tax consequences on asset transfers. The panelist will provide specific guidance on making formula allocations to withstand IRS scrutiny, ident... Read More

This CLE/CPE webinar will provide tax professionals with an in-depth analysis of IRS foreign tax credit regulations and issued guidance. The panel will discuss income sourcing, foreign tax redeterminations and sourcing of inclusions under sections 951, 951A, and 1293. It will also address digital se... Read More

This CLE/CPE webinar will provide trusts and estates counsel and tax advisers guidance on key considerations for marital deduction planning and the impact of portability. The panel will discuss strategies and current problem areas in estate planning for spouses, QTIP trusts and elections, types of m... Read More

This webinar will address primary tax and immigration considerations for U.S. residents, UK non-doms, and doms considering relocating from their current country to Ireland. Our panel of astute global taxation and immigration advisers from the U.S., UK, and Ireland will discuss the relative taxes tha... Read More

This course will explain the steps outlined in Revenue Procedure 2013-30 to facilitate granting S corporation status to businesses requesting late election relief, 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

This webinar will review standard accounting methods often elected by businesses. Our panel of knowledgeable CPAs will explain how accounting methods are adopted, discuss avoiding frequently encountered missteps, and provide scenarios where accounting method choices can be used to lower overall tax... Read More

This course will provide tax advisers, professionals, and preparers with a solid overview and explanation of key income tax treaty provisions needed to determine whether their clients may take treaty-based return positions. The panel will discuss income tax treaties that exist between the U.S. and o... Read More

This CLE/CPE course will guide tax counsel and professionals on tax challenges and opportunities in utilizing partnerships for inbound and outbound transactions. The panelist will discuss key provisions impacting inbound and outbound transactions under current U.S. tax law, effectively using partner... Read More

This webinar will update practitioners on the extensive changes made to Form 6765, Credit for Increasing Research Activities, effective primarily in 2024, with some reporting requirements delayed until 2025. Our notable panel of federal tax credit specialists will offer advice for meeting the comple... Read More

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

This CLE/CPE course for estate planning counsel who advise private equity and hedge fund founders will discuss the estate planning opportunities presented by carried interest. The panel will outline how planners can help structure founders' transfers of carried interest to family members, dive into... Read More

This course will review LLC operating agreements from the perspective of a tax professional. Our partnership veteran will explain how to identify the common language in arrangements for safe harbor provisions, deficit restoration obligations (DROs), qualified income offsets (QIOs), loss limitation p... Read More

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

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

This CLE/CPE webinar will provide tax counsel and advisers with a thorough and practical guide to structuring and tax planning strategies specifically for maximizing favorable capital gains tax treatment for real estate transactions. The panel will outline best practices for determining the purchasi... Read More

This course will discuss the tax implications of incentive stock options (ISOs), non-qualified stock options, ESPPs, and restricted stock units (RSUs). Compensating employees with stock allows them to share in the success and appreciation of the company and align interests with shareholders. The typ... Read More

This webinar will address specific estate planning issues with IRAs and qualified plans. Our panel of estate, trust, and retirement planning professionals will cover utilizing trusts as IRA beneficiaries, naming beneficiaries, charitable remainder trusts, Roth conversions, and specific estate tax pl... Read More

This CLE course will provide estate planning counsel and advisers with a comprehensive and practical guide to structuring asset sales to intentionally defective irrevocable trusts (IDITs). The panel will discuss promissory notes and private annuities in estate planning and will identify ideal scenar... Read More

This CLE/CPE course will provide tax and other interested professionals with an in-depth analysis of key tax considerations and challenges for digital asset investment vehicles and hedge funds investing in cryptocurrency and other digital assets. The panel will discuss U.S. tax rules and obstacles f... Read More

This webinar will provide tax advisers and professionals with tools and practical knowledge to reconcile complex Schedule K-1s for publicly traded partnerships (PTPs) and master limited partnerships (MLPs), using sample K-1 information from complex oil and gas partnership footnotes and disclosures a... Read More

This course will discuss how state and local tax laws apply to foreign investment and ownership by United States businesses and individuals, with attention to the Tax Cuts and Jobs Act's repatriation tax, tax haven legislation, add-back statutes, apportionment, and constitutional limitations. It al... Read More

This webinar will review the components of IC-DISC and FDII tax saving regimes, including eligibility and filing requirements, and identify situations where a business qualifies for both tax incentives. Read More

This webinar will discuss the key considerations when categorizing the purchase price of property by asset type. Our panel of income tax experts will review the types of gains, discuss methods for determining the fair market value of assets acquired or sold, and provide examples of purchase price al... Read More

This webinar will analyze the most recent and relevant court cases affecting international taxpayers. Our panel of foreign tax veterans will detail the status of recent and notable cases and offer insights for handling common international tax and compliance problems. Read More

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

This webinar will review the fluid list of jurisdictional taxes commonly imposed on multistate taxpayers by local taxing authorities. Our panel of indirect tax experts will address various types of indirect taxes and fees, examine local nexus guidelines, and offer advice for managing companies' chal... Read More

This course will examine how individuals can avoid residency status for U.S. income tax purposes by establishing a closer connection to a foreign country or by utilizing the treaty tie-breaker provision of an income tax treaty the United States has entered into with another country. Our seasoned int... Read More

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

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

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