CPE & Event Catalog

Real estate accounting. Basic accounting. Mathematics of finance. The basic use of numbers. Annual percentage rate. Discounting second mortgages. Amortization. Depreciation. Stipulated amount payments. Mortgage payoff. Add-on interest. Income capitalization. Area measurement. Volume measurement. Front foot calculations.

Real estate financing. Housing: the cost of shelter. Investing in real estate.

Types of real estate investments. Real estate investment best practices. Asset allocation issues. Options for obtaining a down payment. Mortgage fees. Finding a lender. Where to invest. The real estate cycle, and more.

Accounting methods. Tax impact of real estate acquisitions. Tax impact of rental and leasing agreements. Landlord and tenant transactions. Foreclosures. Sale of real estate. Tax management strategies.

The genesis of accounting controls. Common fraud risk factors. Fraud triggers. Control principles. Terminating controls. Controls education. Receiving concepts.

ASC 835-30 scope. Imputing interest. Interest rate determination. Using the interest method. Subsequent measurement. Presentation and disclosure.

Records management overview. Record storage systems. Elements of a records management system. Electronic records management.

Recruiting. Hiring.

Importance of keeping a balanced work-life ratio. Defining what you want to be known for in the professional world. Use other professionals as resources and not competition. Sharing experiences.

Global mobility.

Major regulators. Other influencing bodies and considerations in the regulatory environment. Corporate governance principles. Internal control.

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.