CPE & Event Catalog
Mergers and Acquisitions: Complete Guide to Relevant Issues WEBCAST
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Your Desk
2.0 Credits
Taxable asset acquisitions vs. non-taxable stock acquisitions. What happens in an asset acquisition. What happens in a stock or equity acquisition. 338 and 336 elections. Basics of 382. Basics of 280G. Earnouts and contingent payments. Assumed liabilities. Acquired reserves. Acquired deferred revenue. Treatment of transaction costs. Basics of mixed entity transactions. Very basic overview of tax-free re-organizations. High level overview of entity formations. High level overview of entity liquidations or termination.
Section 199A Compliance: Rules and Reporting After OBBA WEBCAST
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Your Desk
2.0 Credits
A deep-dive look at the Section 199A flow-through entities deduction. Calculation of qualified business income. Self-rental rule for 199A compared to self-rental rule for passive activities. Differing impact on the sole proprietorship, partnerships and S corporations. Forms reporting in Form 8995 and Form 8995-A. Section 199A flowchart.
Balancing Employee and Employer Rights WEBCAST
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Your Desk
1.0 Credits
Customary management functions. Delegation of authority. Implementing changes in terms of employment. Fundamental duties owed to employer.
Navigating IRS Authorizations: Understanding Power of Attorney, Form 2848, and Form 8821 WEBCAST
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Your Desk
2.0 Credits
Overview of the IRS collection process and enforcement actions. Initial notices, taxpayer rights, and IRS timelines. When to use Forms 433-A or 433-B and required documentation. Offer in Compromise (OIC). Payment options: installment agreements, partial payment plans, and OIC. Advising clients on IRS collections and avoiding penalties. Compliance strategies for minimizing tax liabilities. Real-world scenarios and examples for tax debt resolution.
How AI Is Automating Internal Control WEBINAR
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Your Desk
4.0 Credits
An explanation of AI. Specific ways AI is replacing human cognition. What is on the internal control horizon related to AI and other technologies.
Fringe Benefits and Compensation Planning - Today and Beyond WEBCAST
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Your Desk
8.0 Credits
Fringe benefit planning fundamentals. Strategies tailored for business owners and employees. Navigating IRC Section 132 fringe benefit option. Cafeteria plans demystified. Tax management in compensation planning. Understanding the implications of dependent care and educational assistance plans. Implementing flexible spending account plans effectively. Design features and regulations of group term life insurance plans. Medical savings accounts regulations. Financing options for retiree medical benefits. Health care benefits. ERISA reporting and disclosure requirements. IRC common control rules. Overview of age and sex discrimination rules.
Estate Planning Strategies Using Irrevocable Trusts WEBCAST
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Your Desk
6.0 Credits
The gift, estate, and income tax treatment of irrevocable trusts. The benefits and risks of spousal lifetime access trusts. Planning with Grantor Retained Interest Trusts and Qualified Personal Residence Trusts. When to use life insurance trusts and dynasty trusts. The effectiveness of domestic asset protection trusts.
AI 101 for CPAs: Core Concepts and Practical Applications WEBINAR
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Your Desk
2.0 Credits
ABCs of how generative AI tools such as ChatGPT, Microsoft Copilot, and Google Gemini work. What inherent risks are associated with this powerful technology. Actionable steps you can take to mitigate the risks. Practical examples of how AI can be applied in accounting, auditing, tax, and finance services.
Estates and Trusts: Executor Duties and Tax Responsibilities in Estate Administration WEBCAST
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Your Desk
4.0 Credits
Legal and fiduciary responsibilities of the executor or personal representative. Overview of the estate administration process from appointment through final distribution. Filing requirements for Form 1040, Form 1041, and Form 706.Income in respect of a decedent (IRD) and basis adjustments. Estate asset identification, valuation, and management. Creditor claims, debt settlement, and distribution procedures. Obtaining an EIN for the estate and IRS notice procedures. RS audit risks related to estate administration. Executor liability considerations and risk management. Estate accounting records, documentation, and communication with beneficiaries.
ChatGPT and Advanced Financial Analysis for Accountants WEBINAR
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Your Desk
2.0 Credits
Financial modeling with ChatGPT integration. Advanced ratio analysis techniques. Risk assessment and scenario analysis. Valuation methods and ChatGPT applications. Utilizing performance metrics in financial analysis. Data analysis and interpretation with AI. Investment analysis enhanced by ChatGPT.
How AI Fits into the Accounting World WEBINAR
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Your Desk
2.0 Credits
An overview of AI constructs. How artificial intelligence is being used by accountants today. Accounting-centric AI developments on the horizon.
International Cross Border Transactions WEBCAST
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Your Desk
2.2 Credits
International cross border transactions. Decrease an entities effective tax rate. IRS audit risk.
Rethinking Your Customers to Maximize Profitability: Identifying the Right Clients WEBCAST
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Your Desk
2.0 Credits
Who is your customer? What is solution-based planning for customer value? Recognizing internal customers. Exploring profitability differences between customers with similar revenue. Creating and sustaining a customer value pyramid.
Key Tax Issues for Individual Taxpayers WEBCAST
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Your Desk
2.0 Credits
The all-important impending expiration/extension/renewal of the TCJA. Recent legislative, judicial, and IRS developments impacting individual taxpayers. 2025 Tax rates and inflation-adjusted figures. Cryptocurrency reporting and new Form 1099-DA. Form 1099-K and previously unreported income. Other recent legislative developments impacting individual taxpayers.
Navigating IRS Authorizations: Form 2848 and Form 8821 WEBINAR
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Your Desk
2.0 Credits
Overview of IRS Power of Attorney rules. Form 2848. Form 8821. Identifying errors and compliance risks in POA filings. Rules for revoking or updating POA authorizations. Managing authorizations through the CAF system. Electronic submissions and the IRS online authorization process. Ethical responsibilities when holding a power of attorney.
Preparing to be a Forensic Accountant - Focus on Computer Forensics - Part 3 (Steganography) WEBCAST
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Your Desk
1.6 Credits
Forensic accounting. Accounting. Auditing. Finance.
The CPA as Strategic Advisor: Leading the Client Advisory Team WEBCAST
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Your Desk
4.0 Credits
The CPA as team leader. Roles of key advisory professionals. Identifying cross-disciplinary planning opportunities. Coordinating planning strategies. Communication and collaboration. Structuring advisory relationships. Risk and professional responsibility.
LLCs and S Corporations: a Comparative Analysis WEBINAR
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Your Desk
8.0 Credits
Comparative analysis of LLCs and S Corporations. Entity formation, compliance, and operational structures. Self-employment tax and its implications for LLCs and S Corporations. Form 2553 preparation and relief for late filings. Rev. Proc. 2022-19 and Rev. Proc. 2023-3: analysis and application. S Corporation eligibility errors and corrective measures. Corporate governance and formalities for both entity types. Shareholder stock and debt basis for S Corporations. Forms 1120S, 1065, and related schedules. Officer reasonable compensation and general partner guaranteed payments. Audit strategies, estate planning, and business continuation planning.
Accounting for and Auditing Cryptocurrency and Digital Assets WEBINAR
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Your Desk
2.0 Credits
Common applications related to initial recognition and measurement, subsequent measurement or derecognition, presentation, and disclosure of cryptocurrency and other digital assets. Feedback from the AICPA's Digital Assets Working Group intended to assist auditors with opining on these digital records.
S Corporation Essentials: Stock and Loan Basis Reporting WEBCAST
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Your Desk
2.0 Credits
Recent tax legislation, rules, and developments impacting S-corporations. S corporation shareholder basis in stock and debt. S corporation open account debt. Limitation of deduction of losses. AAA and distributions.