CPE & Event Catalog
S Corporation Preparation, Basis Calculations & Distributions - Form 1120S Schedule K & K-1 Analysis WEBCAST
-
Your Desk
8.0 Credits
Extensive review of the S corporation tax laws with an emphasis on any new legislation. Review the Form 1120S and discuss how items get reported on the S corporation tax return and flow-thru to the shareholders on their schedule K-1. Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the shareholder's stock and debt basis. Look at detailed Schedule K-1 information reporting to shareholders needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations. S corporation formation issues under IRC Sect. 351. Tax ramifications and reporting of distributions at the S corporation level including when the S corporation has prior C corporation earnings and profits. Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P, and OAA accounts.
Fiduciary Accounting Part 3: Special Accounting Elections & Distributions WEBCAST
-
Your Desk
2.0 Credits
Analyze a traditional fiduciary accounting situation. Determine the use of the reserve for depreciation. Become acquainted with the special accounting rule for business assets. Review the accounting treatment of distributions from entities.
Tax Aspects of Stock Investing WEBCAST
-
Your Desk
4.0 Credits
Active and passive investing. Dividend-paying stocks, value stocks, and the net investment income tax. Favorable capital gain strategies and the netting process. Exchange-traded funds (ETFs), stock options, and straddles.
Farm Tax Conference 2025 WEBCAST
-
Your Desk
8.0 Credits
Tax updates, court rulings, and income tax law changes SECURE 2.0 and Inflation Reduction Act impacts Tax planning for land ownership and related-party transactions Essential tips on farm deductions, income deferral, and tax planning
Benefits and Best Practices for Telework WEBCAST
-
Your Desk
2.0 Credits
Communication. Business management.
Fiduciary Accounting Part 4: The New Frontier?Total Return Trusts WEBCAST
-
Your Desk
2.0 Credits
What are new frontier trusts. Situations where the use of the trustee's power to adjust or a unitrust can be beneficial. Understanding the requirements for using a particular strategy. Authority and requirements for the trustee's power to adjust with a problem example. Authority and requirements for unitrusts with a problem example.
Fiduciary Accounting & Tax Planning for Estates & Trusts WEBCAST
-
Your Desk
4.0 Credits
Fundamentals of fiduciary accounting. Uniform Principal and Income Act. Discretionary Power to Adjust. Allocations between principal and income. Trust accounting. 3. 8% Net Investment Income. Form 1041 - Schedule I. Section 645 Election. Simple or complex trusts.
Governmental Accounting 101 WEBCAST
-
Your Desk
2.0 Credits
Fund types. Budgetary accounting. Financial reporting requirements. Single Audit Act. Audit standards and procedures. Best practices in governmental accounting.
How to Audit Expenses & Payables WEBINAR
-
Your Desk
2.0 Credits
The basics of auditing expenses. Accrued liabilities and other payables. Relates audit assertions, risks, and threats to the expenses and payables balances. Substantive auditing procedures to perform.
2025 Annual Update for Governments and Not-for-Profits WEBCAST
-
Your Desk
7.0 Credits
Not for profit. Governmental auditing and accounting. Yellow book.
A Practical Guide to Trusts WEBCAST
-
Your Desk
8.0 Credits
Trustee responsibilities and trust administration. Strategies for probate avoidance and efficient asset distribution. Tax treatment of revocable living trusts. Marital deductions and bypass trusts. Uses of irrevocable trusts in estate planning. Benefits of irrevocable life insurance trusts. Multi-generational wealth planning with dynasty trusts. Overview of estate planning tools: GRIT, GRAT, GRUT, and QPRT.
Internal Controls That May Have Prevented Fraud WEBCAST
-
Your Desk
2.0 Credits
Understand what factors allowed certain frauds to occur. Recognize what internal controls may have prevented the frauds. Consider application of these lessons to circumstances you encounter in your professional endeavors.
Income Tax Planning for Bond Investments WEBCAST
-
Your Desk
4.0 Credits
Active versus passive investing. Taxable, tax-exempt, and deferred-tax bonds and the net investment income tax. The tax treatment of bonds purchased at a discount or premium. Bond swap and U.S. Savings Bond strategies.
K2's Excel Tips, Tricks, and Techniques for Accountants WEBCAST
-
Your Desk
8.0 Credits
Fundamental Excel techniques all accounting and financial professionals should know and use. Creating date-based calculations in Excel. How to create Excel templates. Key options you should enable in Excel. Linking data in Excel.
2025 Business Tax Credits WEBCAST
-
Your Desk
1.0 Credits
Research and development tax credit. Work opportunity tax credit. Covid-19 tax credits. Opportunity zones. Go-biz incentives. Employment training panel.
Getting the Most When Selling a Business: Little Details to Get Top Value WEBCAST
-
Your Desk
2.0 Credits
What do buyers really want? Steps to take so your business will be attractive to buyers. The process to prepare for a sale.
K2's AI - Better Prompts, Better Results WEBCAST
-
Your Desk
1.0 Credits
Components of effective AI prompts. The pros and cons of a single large prompt versus multiple small prompts. Using prompts to format AI-generated output.
Excel Essentials for Today's Accountant: How To Become an Expert in One Day WEBCAST
-
Your Desk
4.0 Credits
Using formulas to manipulate and transform data. Using formulas and reference formulas. Using pivot tables. Understanding Solver to perform multivariate analysis. Awareness of advanced functions. Creative methods for data manipulation. Using intellectual curiosity and professional skepticism to develop a problem-solving mentality. Real-life examples of innovative ways to analyze and report data with Excel. Using Excel to perform e-mail merges. Enhance creativity in your approach to developing Excel models Computer software and application.
Real Estate Tax Update WEBCAST
-
Your Desk
4.0 Credits
Recent tax legislation, rules and developments impacting real estate owners and investors. Section 179 for qualified real property. Section 179 for non-residential roofs, HVAC fire protection and security systems. Section 163(j) interest expense limitation, including electing out and ADS depreciation. Introduction to opportunity zones.
ChatGPT and Advanced Accounting Research WEBINAR
-
Your Desk
2.0 Credits
The accounting research transformation: Comparing Google vs. AI methodologies. AI ecosystems and specialized models for accounting applications. Advanced prompt engineering techniques for financial and tax research. AI-powered search engines and deep research platforms for accounting professionals AI as an ideation and thinking partner for complex accounting problems Specialized accounting research tools and AI superstores. Persona priming and P&P stacking methodologies for optimal AI interactions. Ethical considerations and limitations of AI in accounting research. The compliance chess effect: AI's impact on tax planning and regulatory response. AI-driven automation for regulatory updates and compliance monitoring.