CPE Catalog & Events
Earn quality CPE, stay ahead on hot topics and connect with peers — in the format of your choice. ISCPA makes learning simple.
Fiduciary Taxation Part 3: Complex Trusts & Charitable Deduction 26-27
-
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
International Tax Forum - November 2026
-
Webinar
1.00 Credits
Member Price: $55
• Various tax topics from a legal perspective• International, Federal and State tax matters
Preparing Quality of Earnings Analysis 26-27
-
Webinar
3.00 Credits
Member Price: $139
• Uses of a Quality of Earnings Report• Information needed to prepare the report• Overlapping enterprise valuation concepts• Various adjustments to "as reported" EBITDA
Fiduciary Taxation Part 4: Miscellaneous Topics & AMT 26-27
-
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)
Retirement Penalties and Rollover Issues 26-27
-
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
Form 1041 Advanced Series Part 1: Why Complex Trusts are Complicated 26-27
-
Webinar
2.00 Credits
Member Price: $99
• How to Identify a Complex Trust and the Complications that Arise with Complex Trusts• The Importance of Recognizing the Tier System used by Complex Trusts• The Advantages and Requirements of the 65-day Rule• Special Issues Related to the Charitable Contribution Deduction• Use of a Checklist for Complex Trusts
26-27 FASB and AICPA Update (ASU, SAS, Ethics)
-
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
Accounting and Tax Ethics: Standards, Issues, & Case Studies 26-27
-
Webinar
4.00 Credits
Member Price: $175
• AICPA Code of Professional Conduct• Threats to compliance with Code of Ethics• Updated Statement of Standards for Taxpayer Services (SSTS)• Ethical challenges in selecting appropriate GAAP alternatives
Consolidation Accounting 26-27
-
Webinar
4.00 Credits
Member Price: $175
• Consolidation accounting framework• Voting control • Variable Interest Entities• Business combinations• Control case examples• Business combination case examples• Disclosures
Form 1041 Advanced Series Part 2: Cash & Property Distribution Issues 26-27
-
Webinar
2.00 Credits
Member Price: $99
• Calculating DNI & the Distribution Deduction• Determining Types of Distributions and Whether a Distribution "Carries Out" DNI• In-Kind Distributions & the Impact on the Distribution Deduction• Depreciation and the Distribution of In-Kind Property• Distributions that Result in "Kenan Gain"• Funding a Pecuniary Bequest with Depreciated Property• IRC Sec. 643(e)
Comprehensive Passive Activity Losses (PAL) 26-27
-
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
GAAP Update 26-27
-
Webinar
8.00 Credits
Member Price: $329
• Equity method investments and joint ventures• Changes in U.S. GAAP financial statement presentation and disclosure requirements• Accounting and disclosure for crypto assets• Various other Accounting Standards Updates (ASUs) issued during 2023 through 2026• FASB Technical Projects and Agenda, including recently exposed Proposed ASUs
Tax Planning for Sole Proprietors & Other Business Owners 26-27
-
Webinar
8.00 Credits
Member Price: $329
• An overview of the business-related tax changes in the One Big Beautiful Bill• Using the independent contractor rules and hobby loss rules to ensure the activity is a trade or business• Reviewing Schedule C deductions for travel, meals, transportation, employee fringe benefits, costs of goods sold, depreciation, and home offices• Maximizing the benefits from 1040 deductions for Keogh plans, Solo 401(k)s, Simplified Employee Pension (SEP) plans, and SIMPLE plans• Taking advantage of the self-employed health insurance deduction and the qualified business income (QBI) deduction• Avoiding the at-risk and passive activity loss limitations• Making the right business entity election• In-depth coverage of what advisers of sole proprietors and single-member limited-liability-company owners need to know
Firm Ethics—A Practical Approach 26-27
-
Webinar
4.00 Credits
Member Price: $175
• AICPA Code of Professional Conduct• Ethics requirements for CPA firms
Comprehensive Passive Activity Losses (PAL) 26-27
-
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
GAAP Update 26-27
-
Webinar
8.00 Credits
Member Price: $329
• Equity method investments and joint ventures• Changes in U.S. GAAP financial statement presentation and disclosure requirements• Accounting and disclosure for crypto assets• Various other Accounting Standards Updates (ASUs) issued during 2023 through 2026• FASB Technical Projects and Agenda, including recently exposed Proposed ASUs
Tax Planning for Sole Proprietors & Other Business Owners 26-27
-
Webinar
8.00 Credits
Member Price: $329
• An overview of the business-related tax changes in the One Big Beautiful Bill• Using the independent contractor rules and hobby loss rules to ensure the activity is a trade or business• Reviewing Schedule C deductions for travel, meals, transportation, employee fringe benefits, costs of goods sold, depreciation, and home offices• Maximizing the benefits from 1040 deductions for Keogh plans, Solo 401(k)s, Simplified Employee Pension (SEP) plans, and SIMPLE plans• Taking advantage of the self-employed health insurance deduction and the qualified business income (QBI) deduction• Avoiding the at-risk and passive activity loss limitations• Making the right business entity election• In-depth coverage of what advisers of sole proprietors and single-member limited-liability-company owners need to know
Form 1041 Advanced Series Part 3: Sec.199, Sec.67g & Charitable Deductions 26-27
-
Webinar
2.00 Credits
Member Price: $99
• Review of New Rules under IRC Sec. 67(g)• Review Surprises to Simple Trusts under IRC Sec. 67(g)• Presentation Issues with IRC Sec. 199A Deduction and the Tier System• Special Rules Relating to the Charitable Contribution Deduction• Problem Examples
PFP Update: Income Tax, Retirement and Estate Planning 26-27
-
Webinar
2.00 Credits
• The personal financial planning process• Relevance to income tax• Retirement and estate planning concerns and solutions
Tax Basis and other Special Purpose Frameworks 26-27
-
Webinar
4.00 Credits
Member Price: $175
• Tax basis• Cash and modified cash• Contractual• Regulatory• Financial Reporting Framework for Small and Medium sized Entities (FRF for SMEs)• Red-flags in fraud