CPE Catalog & Events
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Fundamentals of 1031 Exchanges 26-27
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Webinar
8.00 Credits
Member Price: $329
• Statutory framework for 1031 exchanges• Business and investment property characterization• Deferred exchange rules and techniques• Exchange mathematics: boot, gain and basis• Reporting for failed exchanges (over two tax periods)• Improvement, reverse and non-safe harbor exchanges• Partnership and TIC issues: IRC Sec. 761
Partnership & LLC (Form 1065)—Formation to Liquidation 26-27
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Webinar
8.00 Credits
Member Price: $329
• Extensive review of the partnership tax laws with an emphasis on any new legislative changes including any TCJA provisions expiring after 2025• Overview of different forms of business entities including the check-the-box regulations• Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member• Schedule K and K-1• separately stated versus non-separately stated income and expense items• Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax• Calculating the tax and §704(b) book capital accounts• Substantial economic effect requirement to have special allocations to the partners/members• Allocation of recourse & non-recourse debt on K-1s• Guaranteed payment issues and tax treatment of fringe benefits• Self-employment tax issues and pitfalls• Tax treatment of distributions - cash versus non-cash & liquidating versus non-liquidating• Sales and liquidations (redemptions) of partnership interests• §754 optional basis adjustments and mandatory adjustments
Comprehensive Pass-Through Owners” Basis and Distribution Rules 26-27
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Webinar
8.00 Credits
Member Price: $329
• Understand the four loss limitation rules applied on the owner's individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations)• Determine how to calculate an owners" initial tax basis of his pass-through entity• Learn how to correctly make annual adjustments to a pass-through owners" tax basis• Identify what constitutes a debt basis for an S corporation shareholder• Learn the tax ramifications of repaying loans to S corporation shareholders
Leases: ASC Topic 842 in Depth 26-27
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Webinar
8.00 Credits
Member Price: $329
• FASB ASC 842, Leases• All recently released updates to ASC 842, Leases
Pension and Profit-Sharing Plan Strategies 26-27
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Webinar
8.00 Credits
Member Price: $329
• Types of documents: advantages and disadvantages, where they fit and plan termination issues• Types of retirement plans• Plan selection and design• Contribution and deduction limits and timing• Reporting and disclosure: Form 5500 and participant communications• Legislative environment• In-plan Roth conversions
Social Security Basics and Strategies for Maximizing Benefits 26-27
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Webinar
8.00 Credits
Member Price: $329
• Social Security planning, benefit calculation, and beneficiaries• Recent changes to "file and suspend" and "restricted application" strategies• Increasing benefits for divorced and surviving spouses• Early retirement and the earnings test• An overview of the obstacles beneficiaries face when claiming Social Security disability benefits• Integrating retirement plan distribution strategies with Medicare and Social Security claiming strategies
Accounting and Auditing Update 26-27
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Webinar
4.00 Credits
Member Price: $175
• Review of new accounting standards issued in 2025 and 2026• Applicable changes to accounting for government grants and crypto currency• Compilation and review standards and interpretations (SSARS)• Auditing standards including a deep dive into the quality management standards
Tax Issues for Real Estate and Homebuilding 26-27
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Webinar
4.00 Credits
Member Price: $175
• Discussion of appropriate entity selection and small taxpayer status• Walkthrough of costing methods and compliance issues under IRC 263A• Analysis of IRC 461 related to economic performance• Illustrative examples and analysis• Sample computations for homebuilder unit costing• Recent IRC 263A challenges by the IRS• Update of related cases and issues'including recent tax reform
Comprehensive Pass-Through Owners” Basis and Distribution Rules 26-27
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Webinar
8.00 Credits
Member Price: $329
• Understand the four loss limitation rules applied on the owner's individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations)• Determine how to calculate an owners" initial tax basis of his pass-through entity• Learn how to correctly make annual adjustments to a pass-through owners" tax basis• Identify what constitutes a debt basis for an S corporation shareholder• Learn the tax ramifications of repaying loans to S corporation shareholders
Leases: ASC Topic 842 in Depth 26-27
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Webinar
8.00 Credits
Member Price: $329
• FASB ASC 842, Leases• All recently released updates to ASC 842, Leases
Pension and Profit-Sharing Plan Strategies 26-27
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Webinar
8.00 Credits
Member Price: $329
• Types of documents: advantages and disadvantages, where they fit and plan termination issues• Types of retirement plans• Plan selection and design• Contribution and deduction limits and timing• Reporting and disclosure: Form 5500 and participant communications• Legislative environment• In-plan Roth conversions
Social Security Basics and Strategies for Maximizing Benefits 26-27
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Webinar
8.00 Credits
Member Price: $329
• Social Security planning, benefit calculation, and beneficiaries• Recent changes to "file and suspend" and "restricted application" strategies• Increasing benefits for divorced and surviving spouses• Early retirement and the earnings test• An overview of the obstacles beneficiaries face when claiming Social Security disability benefits• Integrating retirement plan distribution strategies with Medicare and Social Security claiming strategies
Staff Retention: Attract and Keep the Best People 26-27
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Webinar
4.00 Credits
Member Price: $99
• What a massive Gallup study says is the most important factor in employee retention• Hear the logical reasons why professionals leave?
Comprehensive S Corporation Taxation Form 1120S 26-27
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Webinar
8.00 Credits
Member Price: $329
• Learn how to qualify and to make the S corporation election• Determine how to calculate initial and annual stock and debt basis amounts and the three reasons why they are maintained• Understand the four loss limitation rules applied on the shareholder's individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations)• Understand the proper tax treatment and reporting of a distribution from the S corporation to a shareholder• Determine how to calculate AAA and OAA account for an S corporation as well as the 3 potential taxes• Determine the impact of health insurance, the net investment income tax, qualified business income tax deduction and unreasonable compensation issues on the reporting function of the S corporation
Pass-Thru Entity Owners Schedule K-1 Analysis 26-27
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Webinar
8.00 Credits
Member Price: $329
• Detailed coverage of any new legislation affecting basis computations and distributions and changes to the schedule K-1s (including the Form 7203—S Corporation Shareholder Stock and Debt Basis Limitations)• Line-by-line analysis of the Schedule K-1s to determine how the items affect an S shareholder's stock and debt basis and a partner/member's outside basis and where the items get reported on Federal individual income tax return• The three loss and deduction limitations on the owner's individual income tax return (i.e. basis, at-risk and other Form 1040 limitations)• How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners• Compare the tax treatment of the sale of a shareholder's stock in an S corporation and a partner's interest in a partnership• What constitutes debt basis for an S corporation shareholder under the final regulations• The tax ramifications of repaying loans to S corporation shareholders and on open account debt• How recourse and non-recourse debt affect a partner or member's basis calculations and amount at-risk
Ethical Intelligence: Global Case Studies & Standards 26-27
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Webinar
4.00 Credits
Member Price: $175
• Ethical Responsibilities for CPAs• AICPA Code of Professional Conduct• PCAOB Independence & Ethics• Sarbanes—Oxley Act• Circular 230• Foreign Corrupt Practices Act• Whistleblower & Reporting Duties (incl. Dodd-Frank)• California State Board Ethics & Enforcement• Data Privacy & Confidentiality (CCPA/CPRA)
Comprehensive S Corporation Taxation Form 1120S 26-27
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Webinar
8.00 Credits
Member Price: $329
• Learn how to qualify and to make the S corporation election• Determine how to calculate initial and annual stock and debt basis amounts and the three reasons why they are maintained• Understand the four loss limitation rules applied on the shareholder's individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations)• Understand the proper tax treatment and reporting of a distribution from the S corporation to a shareholder• Determine how to calculate AAA and OAA account for an S corporation as well as the 3 potential taxes• Determine the impact of health insurance, the net investment income tax, qualified business income tax deduction and unreasonable compensation issues on the reporting function of the S corporation
Pass-Thru Entity Owners Schedule K-1 Analysis 26-27
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Webinar
8.00 Credits
Member Price: $329
• Detailed coverage of any new legislation affecting basis computations and distributions and changes to the schedule K-1s (including the Form 7203—S Corporation Shareholder Stock and Debt Basis Limitations)• Line-by-line analysis of the Schedule K-1s to determine how the items affect an S shareholder's stock and debt basis and a partner/member's outside basis and where the items get reported on Federal individual income tax return• The three loss and deduction limitations on the owner's individual income tax return (i.e. basis, at-risk and other Form 1040 limitations)• How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners• Compare the tax treatment of the sale of a shareholder's stock in an S corporation and a partner's interest in a partnership• What constitutes debt basis for an S corporation shareholder under the final regulations• The tax ramifications of repaying loans to S corporation shareholders and on open account debt• How recourse and non-recourse debt affect a partner or member's basis calculations and amount at-risk
26-27 FASB and AICPA Update (ASU, SAS, Ethics)
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Webinar
4.00 Credits
Member Price: $175
• FASB ASU with effective dates of 2025 and later • SAS 149 and recent Exposure Drafts• Recent ethics interpretations• Stablecoin and Other Digital Assets
Corporate Fraud Risk & Investigations 26-27
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Webinar
4.00 Credits
Member Price: $175
• Types of Corporate Fraud• Introduction to fraud risk• Fraud risk prevention programs• Fraud investigations