CPE & Event Catalog
State Tax Nexus: Frequently Awkward Questions WEBCAST
-
Your Desk
2.0 Credits
Frequently asked questions about income tax and sales tax nexus. New developments. Key factors in reviewing potential nexus consequences. Nexus road trip to eight large states. Tax impacts of remote work. Free, multistate resources.
Leading and Managing the Accounting Department WEBCAST
-
Your Desk
4.0 Credits
Leadership. Management.
Partnership Essentials: Review & Update WEBCAST
-
Your Desk
4.0 Credits
Recent legislative, rules and tax developments impacting partnerships and their partners. Transfer of partnership interests. TCJA Sect. 461(l) Excess Business Losses and Sect. 163(j) Business Interest Expense. Importance of capital accounts. Form 1065, Schedules K-1 and M-2. Schedules K-2 and K-3 update. Reporting partner capital accounts. Effect of the Ceiling Rule. Alternative and Remedial Methods. Effect on financial capital accounts. Tax basis capital accounts.
Introduction to Not-for-Profit Accounting WEBCAST
-
Your Desk
2.0 Credits
Not-for-profit accounting. Yellow book.
Businesses Receiving Government Assistance WEBCAST
-
Your Desk
2.0 Credits
What is Yellow Book? What is different because of Yellow Book? When might Yellow Book apply to a business? Common application of concepts to businesses. Answers to common questions.
How to Audit Prepaid Expenses WEBCAST
-
Your Desk
2.0 Credits
Pre-paid expenses. Auditing.
Estate Planning Strategies Using Irrevocable Trusts WEBCAST
-
Your Desk
6.0 Credits
President Biden's campaign promises and historical positions on estate planning. The gift, estate, and income tax treatment of irrevocable trusts. The benefits of spousal lifetime access trusts (SLATs), grantor retained interest trusts (GRATs and GRUTs), qualified personal residence trusts (QPRTs), life insurance trusts (ILITs), domestic asset protection trusts (DAPTs), dynasty trusts, and retirement trusts.
Comprehensive Pass-Through Owners? Basis and Distribution Rules WEBCAST
-
Your Desk
8.0 Credits
Understand the four loss limitation rules applied on the owner s individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations). Determine how to calculate an owner's initial tax basis of his pass-through entity. Learn how to correctly make annual adjustments to a pass-through owner's tax basis. Identify what constitutes a debt basis for an S corporation shareholder. Learn the tax ramifications of repaying loans to S corporation shareholders.
Passive Activities & Rental Real Estate Income Tax Issues WEBCAST
-
Your Desk
8.0 Credits
Detailed coverage of the passive activity rules under IRC Section 469 (and related regulations), how the 3.8% net investment income tax under Section 1411 and qualified business income (QBI) deduction under Section 199A applies to rentals and passive activities, and what is a trade or business rental is under Section 162. How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships. Definition of 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 Section 1402.
Design Flexible Work Options To Attract & Retain Your Workforce WEBCAST
-
Your Desk
1.0 Credits
Flexible work options. Employee engagement. Talent management strategy.
Introduction to Governmental Accounting WEBCAST
-
Your Desk
2.0 Credits
Governmental financial reporting. Auditing. Yellow book.
Al Capone to Cybercrime: The Journey of IRS Special Agents WEBINAR
-
Your Desk
4.0 Credits
Introduction to IRS criminal investigation (CI): overview of its mission, role, and significance in maintaining tax compliance. Historical evolution: from its inception in 1919 to its current role, highlighting key milestones and notable cases. Investigative techniques and tools: detailed look at the methods and technologies used by CI agents to uncover financial crimes. Importance of IRS CI: discussion on the impact of CI work on tax compliance, public confidence, and the broader financial system. Training of CI agents: insight into the rigorous training programs at FLETC and ongoing professional development. Process of investigations: step-by-step breakdown of how tax fraud and money laundering cases are initiated, investigated, and prosecuted.
Five Amazing Business Books in 100 Minutes WEBCAST
-
Your Desk
2.0 Credits
Five business books, including: "Leaders Eat Last", by Simon Sinek, "Zero to One" by Peter Thiel, "American Icon" by Bryce Hoffman,"Slide:ology" by Nancy Duarte, and "Brain Rules" by John Molina.
Staff Retention Keep the Best People WEBCAST
-
Your Desk
3.0 Credits
Remote workforce. Employee retention. Staff turnover.
PFP Update: Investment Planning in This New Era WEBCAST
-
Your Desk
2.0 Credits
Develop, design and monitor client investment portfolios. Assessing a client's risk tolerance and manage expectations by understanding risk/return relationships. Assessing market conditions in a very unique and different environment. How clients need to potentially re-shape their investing strategies post-COVID and determine whether this process continues. How investment vehicles work together to manage risk/return relationships. How to build, monitor, evaluate and re-design an investment portfolio.
Money Laundering 101 for CPAs WEBINAR
-
Your Desk
4.0 Credits
The theory of money laundering. Common money laundering statutes. Examples from court cases of money laundering statutes. Common occurrences with CPAs. Possible money laundering transactions. Applying the money laundering statutes in real life scenarios.
Closely Held Business Owner Financial Planning Opportunities WEBCAST
-
Your Desk
2.0 Credits
Insurance planning. Investment planning. Business succession planning. Income tax planning. Practice management and marketing. Retirement planning. Executive compensation. Estate planning.
Effective Coaching Strategies for High Performance WEBCAST
-
Your Desk
4.0 Credits
Coaching. Effective communication. Problem solving. Use of AI as a coaching tool.
Addressing Common Documentation Deficiencies WEBCAST
-
Your Desk
2.0 Credits
AU-C 230. Auditing.
Predictive Accounting: Driver-Based Budgeting & Rolling Financial Forecasts WEBCAST
-
Your Desk
2.0 Credits
The shift to predictive accounting for decision making, planning, and budgeting. Problems with traditional annual budget processes. Develop a driver-based operational budget based on resource capacity planning. Classify resource capacities and their expenses as sunk, fixed, step-variable, and variable. Create closed loop capacity plans. Forecast demand for budgeting and rolling financial forecasts. Integrating enterprise risk management with management accounting. Applying target costing for cost estimating.