CPE Catalog & Events
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Fiduciary Taxation Part 2: Fiduciary Accounting & Simple Trusts 26-27
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Webinar
2.00 Credits
Member Price: $99
• Review the Basic Concept of Fiduciary Duty• Review the Basic Concept of Fiduciary Accounting• Use of a Diagram to Distinguish Income and Principal• Calculating Fiduciary Accounting Income• Requirements of a Simple Trust• Problem Example Spreadsheets Reflecting Fiduciary Accounting and Taxation of Simple Trusts as well as how Depreciation is Handled by a Fiduciary Entity• Problem Examples Reflecting a Completed Form 1041 using Spreadsheet Calculations for Fiduciary Accounting and Taxation of Simple Trusts
Top 10 Things to Know About Estate Taxation & Planning 26-27
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Webinar
8.00 Credits
Member Price: $329
• The Numbers: Exemptions, exclusions and discounts• Portability and step-up in basis• Asset valuation• Deductions: Marital, charitable, transmission and administration• Retirement plan assets, annuities and life insurance• Trust funding and administration
Fiduciary Taxation Part 3: Complex Trusts & Charitable Deduction 26-27
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Webinar
2.00 Credits
Member Price: $99
• The Differences between a Simple and Complex Trust• The Use of the Tier System with Complex Trusts• Review of Basic Requirements of the Charitable Contribution Deduction under IRC Sec. 642(c)• Preparation of a Tax Spreadsheet for a Complex Trust• Preparation of a Tax Spreadsheet for a Complex Trust with a Charitable Contribution Deduction• Complex Problem Form 1041 Examples with Spreadsheets and Exhibits
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
The Generation-Skipping Transfer Tax and Dynasty Trusts 26-27
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Webinar
4.00 Credits
Member Price: $175
• Calculation of the GST tax, and how it relates to the estate tax and gift tax• Direct skips, taxable distributions, and taxable terminations• GST tax allocations, Reverse QTIP election, and Exempt and Nonexempt Trusts• Calculating the benefit of and designing Dynasty Trusts
A&A Update for Closely Held Businesses 26-27
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Webinar
6.00 Credits
Member Price: $259
• Recently issued FASB Accounting Standards Updates, including those that will become effective during audit engagements conducted in 2026• Recently issued Statements on Auditing Standards and other AICPA activity• Recently issued Statements on Standards for Accounting and Review Services
Top 10 Things to Know About Estate Taxation & Planning 26-27
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Webinar
8.00 Credits
Member Price: $329
• The Numbers: Exemptions, exclusions and discounts• Portability and step-up in basis• Asset valuation• Deductions: Marital, charitable, transmission and administration• Retirement plan assets, annuities and life insurance• Trust funding and administration
Fiduciary Taxation Part 4: Miscellaneous Topics & AMT 26-27
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Webinar
2.00 Credits
Member Price: $99
• Review the Passive Activity Rules under IRC Sec. 469 as they apply to fiduciary entities• The 65-day Rule and Election Under IRC Sec. 663(b)• Special Rules for Specific Bequests under IRC Sec. 663(a)• Alternative Minimum Tax for Trusts & Estates• AMT Bracket Rates and Exemption for Fiduciary Entities• Alternative Minimum Tax Spreadsheet Approach Using AMT Problem Example with Passive Activity Loss (PAL)
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
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
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
FASB & AICPA Update for Tax Professionals (Highlights) 26-27
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Webinar
2.00 Credits
Member Price: $99
• Broadly applicable ASU effective in 2025 and beyond • Significant recent SAS
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
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
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
Tax Basis Financial Statements 26-27
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Webinar
2.00 Credits
Member Price: $99
• Tax basis financial statements presentation and disclosure • Reporting on tax-basis financial statements
Shorten Month End: Closing Best Practices 26-27
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Webinar
4.00 Credits
Member Price: $99
• Review and discuss information systems" headaches that slow you down• Work through examples of close cycle "time killers" and how to resolve them• Get inventory and cost of sales under control
Accounting for Crypto Assets 26-27
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Webinar
1.00 Credits
Member Price: $55
• Scope and criteria for crypto assets under ASC 350-60• Initial recognition and subsequent fair value measurement under ASC 820• Presentation on the balance sheet and income statement; required annual and interim disclosures
How AI Fits into the Accounting World 26-27
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Webinar
2.00 Credits
Member Price: $99
• An overview of AI constructs.• How artificial intelligence is being used by accountants today.• Accounting-centric AI developments on the horizon.
Estate Planning: A Comprehensive Overview 26-27
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Webinar
8.00 Credits
Member Price: $329
• Intestate succession and probate administration• Holding title to assets• Lifetime asset transfers and testamentary asset transfer planning• Structures to avoid or minimize transfer taxes• Living trusts, including A-B and A-B-C, life insurance trusts, terminating irrevocable trusts, use of trust protectors, trust administration during incapacity and post-mortem