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CPE & Event Catalog

Showing 108 WSCPA Blue Results

Fiduciary Income Tax Returns - Form 1041 Workshop with Filled-in Forms WEBCAST

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Your Desk

8.0 Credits

Classifying receipts between "income" and "corpus" under the Uniform Principal an Income Act. Calculation of DNI utilizing three different methods, a "forms" method (Schedule B), a "code" method, and a "shortcut" method, utilizing a worksheet of common income and expenses. Proper W-2 preparation and procedures in the year of death. Taxpayer passes before taking a required minimum distribution; what must be done? Forgetful fiduciaries of simple trusts. Fluctuating trusts - Simple one year, complex the next. Dividing income in the year of death. Overview of Subchapter J. Form preparation issues - Filing requirements and line-by-line explanations of Form 1041. Taxable income of estates and trusts and expense allocation issues. Specific deductions and miscellaneous itemized deductions. Income in respect of a decedent. The income distribution deduction calculation. Relation of principal and income law to DNI. Understanding how to handle capital gains and losses. Allocating tax items to beneficiaries: another K-1. Other considerations: excess deductions on termination. Comprehensive DNI case study. with principal (cost and FMV) and income reconciliation. Comprehensive trust and estate case studies, with filled-in forms.

This Year's Best Income Tax, Estate Tax, and Financial-Planning Ideas WEBCAST

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Your Desk

8.0 Credits

Timely coverage of breaking tax legislation, including the SECURE 2.0 Act and Inflation Reduction Act provisions applicable to individuals. Changes to the lifetime estate tax exemption in light of proposed regulations. Considerations when selling a principal residence. Tax benefits of HSAs. An overview of the mechanics and practical considerations of Donor Advised Funds. Virtual currency. including new Notices 2023-34 and 2023-27. The best new income tax and estate-planning ideas. The changing Social Security landscape: long-term solvency issues and what it means for retirement planning. Creative charitable giving strategies. . Financial planning strategies. Maximizing retirement plan benefits. Using intentionally defective grantor trusts. Miscellaneous tax-planning techniques that can add up to significant tax savings. How to use the whole family for tax savings. Life insurance. Up-to-the-minute ideas reflecting new tax law changes in cases. regulations. and rulings.

The Bottom Line on the New Lease Accounting Requirements WEBCAST

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Your Desk

4.0 Credits

Lease classification, Amortization of the lease asset, Derecognition of the underlying asset, Recognition of lease receivables.

Multistate Taxation WEBCAST

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Your Desk

4.0 Credits

Starting a business - the tax life of a business. Selecting a business entity type. Section 199A and the Qualified Business Income deduction. Accounting methods. Reasonable compensation issues. Depreciation. Section 179, and bonus depreciation planning considerations. Retirement planning. Buy-sell and noncompete agreements. Tax considerations when selling a business. Partnership hot assets and other look-through provisions.

2024 Rules, Regulations and Ethics for CPAs in Washington with Thomas Neill WEBCAST

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Your Desk

4.0 Credits

Washington State statute and rules.

Internal Control Fundamentals WEBCAST

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Your Desk

2.0 Credits

COSO. Internal controls.

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The Washington Society of CPAs is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of group-live and group-internet-based continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org