CPE & Event Catalog

Gains and losses realized. Asset transfer. Stock transfer. Sale of assets. Purchaser's tax consequences. Allocations. Effects of agreement.

S corporation status. Income and expense. Built-in gain. Basis of stocks and debts. Form 1120S. Fringe benefits.

Formation of an S Corporation. Tax rules concerning incorporation. Formless conversions and cross-entity mergers. Conversion of limited liability company to corporation or vice versa via state law. Tax treatment of formless conversion of a partnership. Changing tax status without changing nontax status. Options within elective status.

Sale of a profitable business. Special considerations for exiting a troubled corporation. Due diligence concerns. Asset transfer. Stock transfer. Tax-free reorganization.

S Corporation. Distributions. Compensation. Property ownership and usage. Loans back and forth.

Taxation of S Corporations. Form 2553.

Schedule K-2. Form 1116. Foreign Tax Credit. Schedule K-3. Schedule K-2. Schedule K-1.

S corporation invalidation. Reporting violations subchapter S. IRS examinations of S corporations. S corporation dos and don'ts.

Tax planning for S Corp. Audit triggers. Compliance regulations. Social security benefits.

Climate-related risk. Climate-related disclosure resource. Integrating impacts into strategy. Description of expenditures from mitigation and adaptation activities. Transition plans. BOD oversight. Financial estimates and assumptions. Compliance dates.

SEC climate-related disclosures. Climate-related risks. Guidance on climate-related opportunities. Transition plans, scenario analysis, and internal carbon prices. BOD oversight of climate-related risks. Targets and goals. Financial statement effects. Expenditure effects. Financial statement disclosure requirements.

Greenhouse gases. Carbon offsets and renewable energy credits. Climate-related risks. Risk management process. Financial statement effects. Financial impact metrics.

Business. Risk factors. Cybersecurity. Legal proceedings. Mine safety disclosures. MD&A. Quantitative and qualitative disclosures. Financial statements. Changes in disagreements with accountants. Controls and procedures. Executive compensation.

The Form 8-K. Controls related to the Form 8-K.

Form 8-K filing. Registrant's business and operations. Financial information. Securities and trading markets. Matters related to accountants and financial statements. Corporate governance and management. Asset backed securities. Financial statements and exhibits.

Objective of MD&A. Liquidity and capital resources. Results of operations. Critical accounting estimates. Interim reporting requirements. Comment letter analysis on MD&A. Non-GAAP financial measures. Why do regulators care about non-financial measures? Boilerplate concerns. Prominent presentation. SEC comment letters.

Where can I find the disclosure requirements? Measures of performance. Final amendments. Requirement to disclose a company- selected measure. Effective date and transaction requirements.

ESG regulations. Climate-related risk. Climate-related disclosure resources. Planning considerations. BOD Oversight of Climate-Related Risks. Risk Management Process. Financial Statement Effects. Financial Impact Metrics. Non-GAAP Financial Measures. Regulation G. Regulation S-K. EBIT & EBITDA. MD&A Regulations.

Non-GAAP financial measures.

Expanding coverage and increasing retirement savings. Preservation of income. Simplification and clarification of retirement plan rules. Technical amendments. Administrative provisions. Revenue provisions. Tax Court retirement provisions.