CPE Catalog & Events

Elements of the CGMA Competency Framework Company Retirement Plans Reminders & Updates Health Insurance Trends Succession Planning Basics Building Better Forecasts Behavioral Biases & the Budgeting Process Communication & Team Building Managing Remote Employees

Overview Who needs to file? Items of International Tax Relevance Foreign Tax Credit Overview Exceptions to Filing Penalties Good Faith Effort Summing It Up

Virtual Currency Overview Virtual Currency Property Transactions Receiving Virtual Currency as Payment Paying Using Virtual Currency Charitable Donations with Virtual Currency Gifting of Virtual Currency Form 8300 Reporting

What is financial planning? Financial planning pyramid Understanding client circumstances Classifying investors Investment policy statements (IPS) Reverse glidepath theory Summing it up

Common Insurance Terms Sections of the Insurance Policy Personal Auto Insurance Policy Overview & Coverages Where would a claim be covered? Uninsured vs Underinsured Motorist Coverage Answers to Common Client Questions About Auto Insurance Homeowners Insurance Overview & Policy Types Named vs Open Perils Coverages Part of an HO3 Exclusions & Sublimits in an HO3

Calculating the education need Dealing with shortages FAFSA Scholarships & Stipends Education Credits Comparing the Education Credits An example Planning considerations

Basic Types of Life Insurance Human Capital & Life Insurance Human Life Value Approach Multiple of Earnings Approach Needs Based Approach Special Uses of Life Insurance Taxation of Life Insurance Key Person Life Insurance BuySell Agreements

Establishing and quantifying retirement goals Bucketing approaches and safe withdrawal rates Time value of money concepts review Comprehensive Example Investment Policy Statement Updates Risk Tolerance Actual vs Perceived

Disability vs Health Insurance Calculating disability insurance needs Taxation of disability insurance benefits Company disability insurance policies Disability insurance types Supplemental policies Social Security disability insurance Applying for Social Security Disability

The Small Business Owner's Problem Distributions from a CCorporation Distributions from a Partnership Distributions from an SCorporation Reasonable Compensation, Rent, and Loans

General concepts when selling a business Selling a sole proprietorship Selling a partnership interest Look through provisions Selling SCorporation Shares Redemptions

Tax planning and the financial planning pyramid Bracket management Capital gains bracket management Tax efficient investing Sec 121 exclusion Qualified Charitable Distributions (QCDs) IRA contributions and strategies HSA contributions with coverage changes

Insuring Small Business Owners Risk Financing vs Risk Control Measures Sections of a Property & Casualty Insurance Policy Business Owners Policy (BOP) Common Commercial Property Conditions Commercial General Liability (CGL) Policies Professional Liability vs CGL Policies Buildings & Personal Property Coverage Business Income Insurance Commercial Crime Policies Cyber & Privacy Insurance Policies Other Planning Issues Summing It Up

Considerations for a Small Business Owner SelfEmployment Taxes Guaranteed Payments to Partners QBI Deductions Sec 199A BuiltIn Gains Tax SCorporations Excess Passive Income Tax SCorporations PTE Elections SCorporations & Partnerships Taxation of Fringe Benefits SCorporations DoubleTaxation of CCorporation Dividends Taxation of Limited Liability Companies Which Entity to Choose?

Safe Withdrawal Rate Research (SWR) Adjustments to SWR and the Effects on Portfolio Sustainability Reverse Glide Path Theory Retirement Consumption Patterns Practical Applications of Distribution Research & the IPS Application of Concepts to Behavioral Biases & Client Risk Profiles

Qualified Higher Education Expenses Definition Using 529 plans to cover student loans Coordinating 529 plan funds with other savings vehicles Excess distributions Rolling over funds vs. changing beneficiaries 529 plan funding limits 529 plans vs Coverdell ESAs Funding both 529 plans and Coverdell ESAs

Kiddie Tax Gift & Estate Tax Basics Annual & Lifetime Exemptions Gifts of a Present Interest UTMAs Sec 2503(c) Trust Crummey Trust Gift Splitting Gifts to 529 and ABLE accounts Generation Skipping Transfer Tax Gifting to Qualify for Medicaid Summing It Up

Form 706 vs Form 1041 Who needs to file Form 706? AntiClawback Provisions What is included in the gross estate? Portability election & marital deduction Consistent basis reporting Deductible administrative fees Estate tax closing letters

Common terms in a will The role of the executor Executor compensation Per stirpes vs per capita Living wills Pour over wills and revocable trusts Irrevocable life insurance trusts (ILITs) Powers of attorney Questions for clients to consider Summing It Up

Defining alternative investments Investing in real estate directly vs indirectly Calculating cap rates for real estate investments Venture Capital vs. Private Equity Private equity fee structure Private equity common terms and metrics Common hedge fund strategies Hedge fund fee structures Summing It Up