CPE & Event Catalog

Retailing relationships. Customer relationships. Strategic planning. Types of retail establishments. Customer identification, and more.

The downside of traditional retirement asset accumulation strategies. Threats to a successful retirement. Holistic retirement planning. Matching investment assets with the appropriate retirement plan and distribution strategy. Review recent legislation, including the changes for seniors in the One Big Beautiful Bill and the provisions of the SECURE Acts, and how they will impact retirement planning.

Income tax treatment of distributions from retirement plans of all types. Laws, regulations and IRS rulings concerning plan distributions. Avoiding penalty on distributions that happen too early or too late. Beneficiary choices. Self-directed IRA investment problems.

Forms 1099R and 5498. Exceptions to the ten percent penalty. Secure 2.0 changes to the late payment penalty. History of the 60-day rule and recent developments. Rulings and self-certification. Form 5329 use and strategies.

Importance and role of retirement plan beneficiaries. Types of beneficiaries. Required Beginning Date and Required Minimum Distributions. SECURE Act rules, including the 10-year rule. Spouse vs. non-spouse beneficiary treatment. Trusts as beneficiaries. Distribution rules for inherited IRAs. Planning considerations, disclaimers, and common beneficiary strategies.

Surviving spouse distribution rule updates. RMDs required after owner's death. Beneficiaries named by will or trust.

Deferred compensation. Vesting. Individual plans. Tax-free rollovers.

Pricing strategy. Revenue management tactics. Hotel-specific revenue management. Menu engineering.

Core principles of ASC 606 in the construction industry. Identifying and defining performance obligations. Contract modifications and change orders under ASC 606. Variable consideration and estimation challenges. Allocating transaction price to performance obligations. Best practices and case studies for implementation and compliance.

Scope of ASC 606. The main provisions. Principal vs. agent considerations. Financial statement presentation issues. Financial statement disclosures. Revenue recognition challenges.

Revenue recognition fundamentals. ASC 606 5-step process. The contract. Identification of each party's rights. Identification of payment terms. Commercial substance. Combination of contracts. Portfolio vs. contract-by-contract.

Changes needed to revenue recognition. Promised goods or services. Do promised goods and services represent performance obligations? Post-implementation issues. Quantitative vs. Qualitative. Pre-production activities. Product warranties. Optional purchases. Franchisor considerations.

Revenue recognition. Other revenue topics. Revenue presentation and disclosure. Management of revenue recognition.

Revenue recognition. Identify the contract with a customer. Identify the performance obligations in the contract. Determine the transaction price. Allocate transaction price to performance obligations. Recognize revenue when performance obligations are satisfied. Scope. Lease determination. Lessee lease classification. Recognition and measurement. Subsequent measurement. Lessor accounting. Lease modifications. Sale and leaseback transactions. Financial statement presentation requirements. Disclosure requirements. Top challenges in ASC 842.

Analysis of requirements for revenue recognition under ASC 606. Discussion of the requirements for auditing revenue transactions. Analysis of internal control and fraud risk aspects. Identification of high-risk areas of revenue recognition. Suggested procedures for identified risks.

Revenue recognition. Topic 606.

Identify the contract with a customer. Identify the performance obligations in the contract. Determine the transaction price. Allocate transaction price to performance obligations. Recognize revenue when performance obligations are satisfied.

Identifying the contract with the customer. Multiple contracts with same customer. Enforceability and payment terms. Contract modifications. Determining performance obligations. Understanding performance obligations. Promised goods or services. Changes in customer requirements. Long-term contracts, and more.

Fundamentals of the revenue standard. The five-step revenue recognition model. Other revenue topics. Presentation and disclosure. Internal control over financial reporting.

Revenue analysis. Margin analysis. The price component. The volume component. The mix component. The cost component.