CPE & Event Catalog

SAS 145. Issues related to IT in an audit.

Robotic process automation. Accounting.

Robotic process automation. Risk management.

AGI limits. Roth contributions. Modified adjusted gross income. Designated Roth account. Roth conversions. Early withdrawal penalty tax.

Roth IRAs.

S corporation advantages. 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.

Estates and trusts as eligible shareholders. Form 1120S, Schedule B-1. Grantor trusts. Estate and gift tax treatment. GRAT and GRUT. Beneficiary controlled trusts.

Gains and losses realized. Asset transfer. Stock transfer. Sale of assets. Purchaser's tax consequences. Allocations. Effects of agreement.

S corporation status. Income and expense. Built-in gain. Basis of stocks and debts. Form 1120S. Fringe benefits.

Formation of an S Corporation. Tax rules concerning incorporation. Formless conversions and cross-entity mergers. Conversion of limited liability company to corporation or vice versa via state law. Tax treatment of formless conversion of a partnership. Changing tax status without changing nontax status. Options within elective status.

Sale of a profitable business. Special considerations for exiting a troubled corporation. Due diligence concerns. Asset transfer. Stock transfer. Tax-free reorganization.

S Corporation. Distributions. Compensation. Property ownership and usage. Loans back and forth.

Taxation of S Corporations. Form 2553.

Schedule K-2. Form 1116. Foreign Tax Credit. Schedule K-3. Schedule K-2. Schedule K-1.

S corporation invalidation. Reporting violations subchapter S. IRS examinations of S corporations. S corporation dos and don'ts.

Tax planning for S Corp. Audit triggers. Compliance regulations. Social security benefits.

Climate-related risk. Climate-related disclosure resource. Integrating impacts into strategy. Description of expenditures from mitigation and adaptation activities. Transition plans. BOD oversight. Financial estimates and assumptions. Compliance dates.

SEC climate-related disclosures. Climate-related risks. Guidance on climate-related opportunities. Transition plans, scenario analysis, and internal carbon prices. BOD oversight of climate-related risks. Targets and goals. Financial statement effects. Expenditure effects. Financial statement disclosure requirements.

Greenhouse gases. Carbon offsets and renewable energy credits. Climate-related risks. Risk management process. Financial statement effects. Financial impact metrics.

Business. Risk factors. Cybersecurity. Legal proceedings. Mine safety disclosures. MD&A. Quantitative and qualitative disclosures. Financial statements. Changes in disagreements with accountants. Controls and procedures. Executive compensation.