CPE Catalog & Events

Which states are taxing forgiven PPP loans? Update on draft 2021 forms (as of 8/26/21) Medicare overview Child and dependent care expenses/advance child tax credit payments Deductibility of conservation easements

Proposed Schedules K-2 and K-3 (as of 8/27/20) Section 165(i) CARES Act changes to the net operating loss rules Revenue Procedure 2020-24

S corporation PPP loan forgiveness Tax issues related to remote workers Family offices: an overview Investing in bitcoin and cryptocurrency

CCA 202035011 The 10 most asked questions about IRAs and qualified plans Proposed regulations relating to employer-provided parking (as of 9/03/20) UPDATE on employee payroll tax deferrals (as of 9/03/20) Notice 2020-65

IRS letter commenting on PPP loan treatment for pass-through entities Tax relief for hurricane and flood victims Tax-exempt property: determining the appropriate class lives

IRS Notice 1444-A IRS Web page: BBA Centralized Partnership Audit Regime Top 10 questions regarding health insurance IRS Notice 2020-65

Latest news on proposed tax legislation (as of 9/16/21) Modification of rules relating to retirement plans Health care sharing ministry Wyden pass-through reform discussion draft

Latest news on proposed tax legislation (as of 9/23/21) Modification of rules relating to retirement plans SECURE Act 2.0 Wyden pass-through reform discussion draft

IRS Announcement 2020-12 2020 estate, gift, and GST tax Mechanics and benefits of the gift/sale to grantor trust Partnership reporting for carried interests

Coronavirus-related distributions Qualified disaster-related distributions from qualified plans TIGTA Report 2021 Retirement planning

Eligibility for Medicare How to apply for  Medicare Introduction to Parts A, B, C, and D of Medicare Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries Late enrollment penalties Medicare Advantage in lieu of original Medicare The Affordable Care Act’s impact on Medicare Current and late breaking legislative and regulatory developments

ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Detailed review of accounting by lessees  Transition guidance Recently issued updates to the lease accounting guidance

Evaluating whether a contract meets the definition of a lease Properly calculating the lease term Determinations and decisions to be made with regard to short-term leases Distinguishing operating leases from finance leases

Evaluating whether a contract meets the definition of a lease Properly calculating the lease term Determinations to be made with regard to short-term leases

The fraud triangle The truth default theory The concept of cognitive dissonance Confirmation bias Availability

Why employee retention matters Management’s thoughts on turnover Techniques employers use to retain and grow their employees Aspects of employment that matter most to employees Factors that contribute to employee turnover in accounting and finance professions

Fraud’s cost – ACFE’s Report to the Nations; Ancillary costs Current economy – Microeconomics; Analyses COSO’s Internal Control Framework – Principle #1 – Integrity/Ethics; Principle #8 – Fraud Risk Assessment; Errors & Irregularities – Does the auditor determine if fraud occurs? Power of morale – Shrink the fraud triangle; Motivation Deviant workplace behavior Historic schemes Why good folks go bad – What studies indicate; Five interesting findings; Red flags Combating fraud with controls Fraud prevention checklists The Dark Web

Discuss how productivity strategies may improve work-life balance Understand the state tax consequences that may arise when working from home Identify and discuss challenges unique to financial professionals Review how some organizations are providing support to improve work-life balance Explore the role of alternative work arrangements  Examine challenges unique to auditors versus tax professionals A comparison of work-life balance between public and industry accountants How work-family conflict varies among financial professionals Recommendations for improving work-life balance

Technology and workstation arrangements Maximizing productivity Establishing procedures that can be implemented throughout the organization Understanding the relationship between remote work and employee retention Effective communication strategies for staying connected with colleagues and clients The productivity challenges unique to working from home Time management The importance of distinguishing between the “home office” and “home” Data privacy concerns Other ethical considerations that arise when working from home

Coverage of the SECURE 2.0 Act of 2022 Comprehensive coverage of the Inflation Reduction Act of 2022 Timely coverage of breaking tax legislation Schedules K-2 and K-3 reporting requirements and transitional filing relief Improperly forgiven PPP loans Student loan forgiveness considerations SBA Disaster Loans (Hurricane Ian) Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Donor Advised Funds Residency and Domicile Selling a principal residence, including tax planning strategies The SECURE Act 2022 Proposed Regulations 2022 Changes to §163(j) and §174 Research and Experimental Expenditures The Independent Contractor vs. Employee Conundrum continues - New DOL proposed rulemaking  A comprehensive overview of virtual currency, including important tax considerations in light of increased IRS sccrutiny State of the IRS -- plans to reduce the backlog of returns due to COVID-19 Temporarily increased business meals deduction Section 162(m) Executive Compensation Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas