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CPE & Event Catalog

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Coupon Book 25-26

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Season Ticket 25-26

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AI for CPAs - How it Works and How to Apply it WEBINAR

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Your Desk

4.0 Credits

Fundamentals of machine learning and AI algorithms. How generative AI models like ChatGPT function. Practical examples of generative AI in accounting, finance and tax. Key terminologies and concepts simplified. AI Agents for process automation.

Passive Activities & Rental Real Estate Income Tax Issues WEBCAST

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Your Desk

8.0 Credits

Detailed coverage of the passive activity rules under IRC Sect.469 (and related regulations), how the 3.8% net investment income tax under Sect.1411 and qualified business income (QBI) deduction under Sect.199A applies to rentals and passive activities, and what is a trade or business rental is under Sect.162. How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships. Definition of an activity and the activity grouping and disclosure rules. Real estate professional exception to the PAL rules for investments in non-passive rentals. Special $25,000 loss allowance for rental real estate with active participation. Material participation safe harbor rules. Events that trigger suspended PALs. Limitations on tax credits generated by passive activities. Special rules that re-characterize passive income to non-passive income. What rentals are subject to self-employment tax under Sect. 1402.

Effective Communication Skills WEBCAST

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Your Desk

1.0 Credits

Communication. Confidence. Leadership.

Partnership & S Corporations: How to Calculate Basis WEBCAST

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Your Desk

4.0 Credits

Calculation of basis when the entity is formed, including the impact of contributed property. How to calculate partnership tax basis capital accounts. Clarifies the how partnerships and S corporations debt impacts tax basis. Discusses how distributions affect basis. Explains how basis is impacted by sale and/or liquidation of the partnership or S-corporation interest. Discusses how S corporation losses impact Form 1040 Schedule E reporting. Comprehensive examples to illustrate the mechanics of the basis determination process.

International Cross Border Transactions WEBCAST

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Your Desk

2.2 Credits

International cross border transactions. Decrease an entities effective tax rate. IRS audit risk.

Partnership Checkup: Tax Issues & Forms Reporting WEBCAST

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Your Desk

4.0 Credits

Clarify the importance of partnership capital accounts and partnerships debt on partner's tax basis. Impact of contributed property. Explain the importance of shareholder loans to the entity. Discuss how basis is impacted by distributions of corporation property and the sale/or liquidation of the S corporation interest. Comprehensive examples illustrate the mechanics of the basis determination process. Discusses how S corporation losses impact Form 1040 Schedule E reporting. How to get from the Schedule K-1 information to the basis calculations.

Controls to Secure the Growing Digital Footprint WEBINAR

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Your Desk

4.0 Credits

Securing individual documents. Protecting information resident in the Cloud. Securing data stored on or accessed by mobile devices.

A Guide to Sampling - Part 1 WEBCAST

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Your Desk

2.0 Credits

Auditing For Fraud WEBCAST

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Your Desk

2.0 Credits

Auditing. Fraud.

Sticky Ethical Choices, featuring Bob Mims and Don Minges WEBCAST

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Your Desk

1.0 Credits

Why are some choices so difficult? The consequences of pulling the trigger quickly. How to evaluate ethical situations and remain above-board.

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