CPE & Event Catalog

Related Parties under IRC Section 267. Related Parties under IRC Section 707. Related Parties under IRC Section 1239.

Tax proposals. Estate planning. Valuation discounts.

14 day or 10% rule. Basics of rental rules. Vacation home rules. Renting to relatives. Counting days and ordering rules. Depreciation. Personal home converted to rental. Sale of personal residence. Schedule E or C. Short-term rentals.

History of 1099 reporting of securities dividends, interest, and OID. Elections versus required reporting of amortization. Examples using actual 1099 forms.

Research and development. Uncertainty considerations. Authoritative guidance. Recognition requirements. Disclosure requirements. Arrangements involving research and development. ASC 720-20 scope.

How non-profits are navigating the great resignation. Best practices to effectively train your board and finance members. Due diligence for M&A in the non-profit space. Single audit update. Implementation of new standards. Audit standards update.

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.