CPE & Event Catalog

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

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.

Payroll tax advantages. Requirements to form an S corporation. The S corporation election. The annual S corporation tax return. Accounting methods. Section 199A deduction for qualified business income. S corporation distributions. Differences between the S corporation and other entities.

Bankruptcy. Transfers incident to divorce. Asset protection. Medical, charitable and casualty. Debt cancellation and foreclosure. Repossession. Bad debts. Elderly and disabled planning. Estate planning.

Introduction to investor relations. Communicating the message. The earnings call. The forward-looking statement. The sell side and the buy side, and more.

What is a true sale opinion, and when does it come into play. True sale opinion language. What are the audit impacts from restrictions on use. Conditions for sale accounting.