CPE Catalog & Events
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Income Tax Planning for Bond Investments 26-27
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Webinar
4.00 Credits
Member Price: $175
• Active versus passive investing• Taxable, tax-exempt, and deferred-tax bonds and the net investment income tax• The tax treatment of bonds purchased at a discount or premium• Bond swap and U.S. Savings Bond strategies
The Art of the Interview 26-27
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Webinar
2.00 Credits
Member Price: $99
• Identify inconsistencies and uncover financial misconduct.• Use psychological and behavioral cues to detect deception.• Build rapport to elicit key details from interview subjects.• Adapt questioning techniques to different personalities and contexts.
Comprehensive Passive Activity Losses (PAL) 26-27
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Webinar
8.00 Credits
Member Price: $329
• Overview of the four loss limitation rules and how the PAL rules interact with the other limitations• Definition of a PAL including a detailed review of the 7 determining factors contained in the Treasury Regulations with a review of several recent court decisions that interpret this regulation• Impact of PAL rules on real estate ownership• Learn the six Nonshelterable Passive Activity (NOPA) rules that act as anti-abuse rules to the PAL rules• Discuss how the PAL rules impact tax credits• Discuss tax elections and planning techniques associated with PALs
Real Estate Taxation 26-27
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Webinar
8.00 Credits
Member Price: $329
• California property taxation'updated in light of Proposition 19 passage• Qualified business income deductions [IRC Sec. 199A]• Opportunity zone deferral related to real estate [IRC Sec. 1400Z-2]• Passive activities loss rules [IRC Sec. 469]• Real estate professional rules [IRC Sec. 469(c)(7)]• Interest expense deduction rules [IRC Sec. 163]• Home sale exclusion [IRC Sec. 121]• 1031 exchanges• Estate planning and gifting with real estate
Tax Practice Conduct Standards: Circular 230 and AICPA Statements 26-27
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Webinar
4.00 Credits
Member Price: $175
• Federal and California statutory and regulatory standards governing tax preparers: Preparer penalty provisions, Circular 230 and; AICPA Statements on Standards for Tax Services• Tax shelter and reportable transaction issues in depth• Attorney-client, Sec. 7525 and work product privilege issues and Kovel arrangements
Comprehensive Passive Activity Losses (PAL) 26-27
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Webinar
8.00 Credits
Member Price: $329
• Overview of the four loss limitation rules and how the PAL rules interact with the other limitations• Definition of a PAL including a detailed review of the 7 determining factors contained in the Treasury Regulations with a review of several recent court decisions that interpret this regulation• Impact of PAL rules on real estate ownership• Learn the six Nonshelterable Passive Activity (NOPA) rules that act as anti-abuse rules to the PAL rules• Discuss how the PAL rules impact tax credits• Discuss tax elections and planning techniques associated with PALs
Real Estate Taxation 26-27
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Webinar
8.00 Credits
Member Price: $329
• California property taxation'updated in light of Proposition 19 passage• Qualified business income deductions [IRC Sec. 199A]• Opportunity zone deferral related to real estate [IRC Sec. 1400Z-2]• Passive activities loss rules [IRC Sec. 469]• Real estate professional rules [IRC Sec. 469(c)(7)]• Interest expense deduction rules [IRC Sec. 163]• Home sale exclusion [IRC Sec. 121]• 1031 exchanges• Estate planning and gifting with real estate
Retirement Penalties and Rollover Issues 26-27
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Webinar
2.00 Credits
Member Price: $99
• What the IRS knows: Forms 1099R and 5498• Exceptions to the ten percent penalty• Secure 2.0 changes to the late payment penalty• History of the 60-day Rule and Recent Developments• Rulings and self-certification• Form 5329 use and strategies
ABC Trust Planning and the Portable Exclusion 26-27
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Webinar
8.00 Credits
Member Price: $329
• The interplay of the estate, gift, generation-skipping, and income taxes• Claiming and protecting the portable exclusion• Marital deduction planning: rules for and reasons to use Survivor's, QTIP, and Qualified Domestic Trusts• "B" (Bypass) trusts• "A" (Survivor's)/—C" (QTIP) trusts planning• "QDOT" (Qualified Domestic Trust) planning• What planners should tell their wealthy clients after the passage of the One Big Beautiful Bill
Federal Tax Update: Individual Form 1040 26-27
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Webinar
8.00 Credits
Member Price: $329
• Review of recent federal legislation and administrative rulings• Review of recent modifications to tax forms• Review of small business tax law and administrative update changes• Review of retirement plan changes• Overall review of tax practice and procedures
Internal Controls: Strengthen Security, Efficiency, and Employee Conduct 26-27
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Webinar
8.00 Credits
Member Price: $329
• An overview of control frameworks and concepts• Strategy considerations that can be incorporated into control development• Understanding and controlling risk that arises when organizations change or choose not to
ABC Trust Planning and the Portable Exclusion 26-27
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Webinar
8.00 Credits
Member Price: $329
• The interplay of the estate, gift, generation-skipping, and income taxes• Claiming and protecting the portable exclusion• Marital deduction planning: rules for and reasons to use Survivor's, QTIP, and Qualified Domestic Trusts• "B" (Bypass) trusts• "A" (Survivor's)/—C" (QTIP) trusts planning• "QDOT" (Qualified Domestic Trust) planning• What planners should tell their wealthy clients after the passage of the One Big Beautiful Bill
Federal Tax Update: Individual Form 1040 26-27
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Webinar
8.00 Credits
Member Price: $329
• Review of recent federal legislation and administrative rulings• Review of recent modifications to tax forms• Review of small business tax law and administrative update changes• Review of retirement plan changes• Overall review of tax practice and procedures
Internal Controls: Strengthen Security, Efficiency, and Employee Conduct 26-27
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Webinar
8.00 Credits
Member Price: $329
• An overview of control frameworks and concepts• Strategy considerations that can be incorporated into control development• Understanding and controlling risk that arises when organizations change or choose not to
Federal Tax Update: Business Comprehensive 26-27
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Webinar
8.00 Credits
Member Price: $329
• Review of recent federal legislation and administrative rulings• Review of recent modifications to tax forms• Review of small business tax law and administrative update changes• Review of retirement plan changes• Overall review of tax practice and procedures
Internal and External Fraud: Understanding It and Working to Control It 26-27
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Webinar
8.00 Credits
Member Price: $329
• Understanding why internal fraud occurs• Fraudulent acts initiated by outside organizations• Policies, procedures and control measures designed to fight fraud• Steps that verify anti-fraud activities are working
Not-For-Profit Organizations: Financial Overview 26-27
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Webinar
3.00 Credits
Member Price: $139
• Financial entity• IRS filing status• Recent ASC updates affecting nonprofit entities
Federal Tax Update: Business Comprehensive 26-27
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Webinar
8.00 Credits
Member Price: $329
• Review of recent federal legislation and administrative rulings• Review of recent modifications to tax forms• Review of small business tax law and administrative update changes• Review of retirement plan changes• Overall review of tax practice and procedures
Internal and External Fraud: Understanding It and Working to Control It 26-27
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Webinar
8.00 Credits
Member Price: $329
• Understanding why internal fraud occurs• Fraudulent acts initiated by outside organizations• Policies, procedures and control measures designed to fight fraud• Steps that verify anti-fraud activities are working
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?