CPE & Event Catalog

Basic marital tax matters. Transfers incident to divorce. Alimony and child support. Selected marital tax issues outside of divorce.

The basic stages of a turnaround. Turnaround actions. Security interests and collection options. Turnaround legal considerations. The bankruptcy option. The bankruptcy process. Bankruptcy rules.

Accounting for receivables. Accounting for investments. Accounting for inventory. Accounting for property, plant, and equipment. Accounting for intangibles.

Types of employment. Employment laws. Additional employment concepts. Categories of employment discrimination. Interviewing issues. The employee manual. Employer rights. Dealing with labor unions.

Where you can use the LLC structure. Which entities can own an LLC. The capital structure of an LLC. Member management of an LLC. LLC tax filing. The LLC operating agreement. Business type comparison.

Estate planning. Estate and gift taxes. Wills and probate. Trusts. Post-mortem planning and tax return requirements.

The value of money concepts. Present value of single sum. Future value of single sum. Present value annuities. Future value annuities. Computing periodic rate. Annuities due. Uneven cash flows and capital budgeting.

Inputs, processes, and outputs. Recognizing assets acquired and liabilities assumed. Contingent consideration. Measurement periods and adjustments during the measurement period. Definition of customer. Combination of contracts. Performance obligations. Input and output methods, and more.

Cost principles for federal grants. Allowable costs. Arms-length transactions. Allocability. Charges relate to benefits. Allocable costs. Consistent treatment. Inconsistent treatment of unemployment insurance taxes. Adequate documentation.

The gift tax. Who pays gift tax. The trust concept. IRS Form 709. Computing the gift tax amount. Inter vivos direct skips.

Qualifying for a home office deduction. Figuring the home office deduction. Deducting and recordkeeping.

Auditing liabilities. Accounting for liabilities.

The value provided by internal auditing. Outsourcing concerns. General steps in auditing outsourced functions. The periodic risk assessment. The ideal environment for auditing outsourced activities.

Installment sales. Imputed interest and OID. Repossession. Like-kind exchanges. Dealer disposition.

Interviewing on government audits. Why we interview and who to interview. Types of interviews. Open-ended questions. Close-ended questions. Preparing for and conducting interviews. Differences between interviews and interrogations. Identifying and working with difficult interviewees.

Lease components. Asset and liability recognition. Lease recognition topics. Variable lease payments. Lease modifications. Elections. Sale and leaseback transactions. Lease presentation. Lease disclosures.

Counting characters. Error functions. Importing data. Rounding values.

Acquisition strategies. Acquisition process. Regulatory approval. Exit planning, and more.

Material participation. Activity definition. Passive and non-passive activities. Passive activity loss. Passive activity loss. Passive activity gross income. Passive activity deduction. Passive activity credits. Items received from pass-through entities. Interaction with other code sections.

Overview of project management. Project initiation. Project selection. Project phases. Project planning. Trade-off analysis. Change control. Project procurement management. Team development.