CPE Catalog & Member Events

Discuss how productivity strategies may improve work-life balance Understand the state tax consequences that may arise when working from home Identify and discuss challenges unique to financial professionals Review how some organizations are providing support to improve work-life balance Explore the role of alternative work arrangements  Examine challenges unique to auditors versus tax professionals A comparison of work-life balance between public and industry accountants How work-family conflict varies among financial professionals Recommendations for improving work-life balance

Technology and workstation arrangements Maximizing productivity Establishing procedures that can be implemented throughout the organization Understanding the relationship between remote work and employee retention Effective communication strategies for staying connected with colleagues and clients The productivity challenges unique to working from home Time management The importance of distinguishing between the “home office” and “home” Data privacy concerns Other ethical considerations that arise when working from home

Projecting a professional presence Verbal communication skills to elevate your message Mastering non-verbal communication Protocol for office settings Building trust within the organization and with clients Running an impactful meeting Adding value as a meeting attendee Executive dining etiquette strategies and tips

The key requirements and audit areas that peer reviewers hone in on when reviewing Yellow Book and single audit engagements Avoiding common pitfalls seen in Yellow Book and single audits How to improve your performance on Yellow Book and single audits while staying in good graces with your peer reviewer

Applicable provisions of the One Big Beautiful Bill Act (OBBBA) Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting bottom-dollar guarantees Distribution or a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner – understanding the alternatives Step-up in basis issues – how to make the computations and elections Property transactions between the LLC/LLP and its members or partners – what to do with built-in gain or loss property When are partnership losses deductible? Material participation rules for LLC members and limited partners and how they affect passive loss issues Continuation and termination of an LLC/partnership in the context of a merger or acquisition Sales of an LLC interest – holding period and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of the technical termination of partnership provision Impact of Soroban Capital Partners LP, 161 TC No.12 NEW: The IRS removes recently finalized regulations identifying certain partnership basis shifting transactions as transactions of interest (see Chapter 2)

ABLE accounts Qualified disability expenses, rollovers, and program-to-program transfers Car loan interest deduction under OBBBA

Review of HSA rules Highlights of the National Taxpayer Advocate Annual Review conclusions Student loan repayment trends and updates

IRA MAGI Limits for contributions Backdoor Roth IRA contributions Overview of basis shifting Breakdown of Otay Project LP v. Commissioner

What’s ahead for the economy and markets in 2026 IRS Notice 2026-11 Amendments made by the OBBBA to section 168(k)

IRS updates to FAQs about the Qualified Energy Efficient Home Improvement Credit and the Residential Clean Energy Property Credit Expected outlook for markets and economy Tips for 2024 reporting of 1099-R

OBBBA impact on college funding and loan repayment  Common advisor mistakes concerning the treatment of  inherited IRAs  New issues facing families under OBBBA

Exclusion from gain of qualified small business stock under section 1202 Setting up online IRS account Ways to submit Power of Attorney Authorization Requests

IR-2024-253: Hurricane Helene Disaster Relief  Discussion of Varian Medical Systems, Inc. and Subsidiaries v. Commissioner court case IRS Form 7217

Latest update concerning HSAs Letter 105-C and the Employee Retention Credit (ERC) FinCEN's Beneficial Ownership Information (BOI) Reports Qualified Rollover Contributions 

Taxation of opportunity zones Current economic outlook IRS Notice 2025-50

The 4-part test to determine R&D tax credit eligibility A discussion of FSA, HSA, and DCB accounts IRS taxation rules related to insurance policies

SECURE 2.0, IRS Notice 2023-62, Final Regulations (September 2025) Alternative assets for 401(k) investors and new proposed regulations on tipping Proposed regulations under Section 224 issued 09/22/25 relating to qualified tips

Federal tax aid for victims of Hurricanes Helene and Milton Medicare open enrollment for 2025 Corporate Transparency Act

New tip rules Tips and overtime update No tax on overtime

Income-drive repayment methods Payroll research and development tax credit IRS tax inflation adjustments for tax year 2025