CPE Catalog & Events

Update on tax legislation (as of 10/7/21) Medicare reimbursements and balance billing When does it make economic sense to claim Social Security?

TIGTA Audit Report No. 2020-30-056 Regulations under Section 274  relating to deducting meal and entertainment expenses (October 2020) PPP loan forgiveness (as of 10/08/20)

Increase for Social Security recipients New 2021 draft tax forms (as of 10/14/21): Form 1040 - Schedule 1, Schedule 2, and Schedule 3 The 4% rule: is this the best approach to sustainable retirement spending Commercial real estate tax strategies: a refresher for tax year 2021

SBA Form 3508S Closing a sole proprietorship with one or more employees Applying for Social Security benefits: common "odd" cases Professional employer organizations (PEOs)

Legislative update (as of 10/21/21) TIGTA report #2021-30-042 Tax aspects of selling a home

Excepted benefit HRAs – Revenue Procedure 2020-43 T.D. 9923: final regulations concerning ABLE accounts New DOL proposed rule ( September 2020) on classifying workers as employees or independent contractors Like-kind exchange rules post TCJA

Details of the Build Back Better framework announced by President Biden (as of 10/28/21) The IRS' responses to questions about rehires following bona fide retirement and in-service distributions Employee Retention Tax Credit – 2020 and 2021 legislation Medicare plans, parts, and costs

Taxpayer Advocate Service (TAS) COVID-19 Business Tax Relief Tool 2021 retirement plan limits State tax issues: out-of-state commuters, nexus, convenience rules, telecommuting American economic policies in practice over the years

The IRS' responses to questions about rehires following bona fide retirement and in-service distributions Proposed Build Back Better legislation (as of 11/04/21) Tax aspects of selling a home Changes to IRC Section 41 Research Credit Refund Claims

Changes to the Main Street Lending Program PPP Loan Necessity Questionnaires RMD rules for those continuing to work beyond age 72 Health insurance and Medicare: new challenges for 2021

Infrastructure Investment and Jobs Act (as of 11/11/21) Q&As regarding the Employee Retention Credit (ERC) Audit Reconsideration

Treasury Decision 9930 and its effect on required minimum distributions Rev. Proc. 2020-50 guidance Data security Data retention: which documents should you keep and for how long?

Enactment of the Infrastructure Investment and Jobs Act (IIJA) IRS Notice 2021-63 Revenue Procedure 2021-47 on tax treatment of Homeowner Assistance Fund (HAF) payments News Release 2021-217 Asset allocation Year-end tax planning

Baer v. United States Safe harbor provided by Rev. Proc. 2020-51 Are S corporations and partnerships subject to the $10,000 SALT limit? IRS Notice 2020-75 Commercial real estate tax strategies

Year-end tax planning considerations (as of 12/02/21) News Release 2021-217 News Release 2021-215 OSHA's proposed COVID-19 Vaccination and Testing Emergency Temporary Standard

Baer v. United States Long-term care TD 9935 final regulations regarding Section 1031 exchanges Charitable tax planning update (as of 12/03/20)

The IRS issues guidance on the retroactive termination of the ERC – Notice 2021-65 The IRS signals when limited liability company member income may be subject to self-employment tax HSAs DOL requires 401(k) and defined contribution plans to give participants lifetime income estimates

Tax extenders set to expire at the end of 2020 Revenue Procedure 2009-20 Revenue Procedure 2011-58 Converting from tax deferred to Roth Health care flexible spending accounts (FSAs) Health savings accounts

Outlook for the economy and markets (as of 12/16/21) OSHA's COVID-19 Vaccination and Testing Emergency Temporary Standard Back Door Roths and Mega Back Door Roths and how the proposed Build Back Better Act would affect them

Casualty and theft losses Federally declared disaster areas for 2020 Cost segregation in 2020 Taxation of virtual currency (as of 12/17/20)