CPE & Event Catalog
Preparation, Compilation and Review Issues - Highlights WEBCAST
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Your Desk
2.0 Credits
AR-C 60. AR-C 70. AR-C 80 and AR-C 90.
Accounting and Auditing for the Construction Industry WEBCAST
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Your Desk
4.0 Credits
Illustrative computations for revenue recognition. Analysis of FASB revenue recognition standard and the anticipated impact on the construction industry. Application of risk-based audit model to contractors. The Lookback analysis and the contractor's estimating reliability. Practical approach to auditing contracts completed and in progress. Numerous computations and alternative approaches. Independent contractor qualifications.
Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues WEBCAST
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Your Desk
4.0 Credits
ERISA compliance: employee welfare plans and qualified plans. Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care. Health care plans: HRAs, HSAs, and other employer-sponsored plans. Qualified plan requirements: eligibility, coverage, and vesting.
Virtual Currency: Keeping Up with the Tax Code WEBCAST
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Your Desk
2.0 Credits
Overview of virtual currency. Property transactions with virtual currency. Receiving virtual currency as payment. Paying using virtual currency. Charitable donations with virtual currency. Gifting of virtual currency. Form 8300 reporting.
Mergers and Acquisitions – Complete Guide to Relevant Issues and Choice of Business Entity WEBCAST
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Your Desk
4.0 Credits
Asset vs. stock acquisitions. IRC Sections 338 and 336 elections. Basics of IRC Section 382. Basics of IRC Section 280G. Earnouts and contingent payments. Treatment of transaction costs. Mixed entity transactions. Tax aspects of entity structures. Partnership. sole proprietorship. S Corp, C Corp, LLC, and LLP issues. Organizing an entity.
101 Tax Planning Ideas WEBCAST
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Your Desk
8.0 Credits
An overview of the individual and business tax changes in the One Big Beautiful Bill. Identifying tax planning opportunities in the tax formula. Different types of planning. Frequently used planning techniques. Qualitative and quantitative considerations. The connection between tax planning and other financial planning areas, such as retirement, investment, insurance, and estate planning. Looking to the past, present, and future as we plan.
IRAs—Traditional, Roth, SEP and SIMPLE WEBCAST
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Your Desk
8.0 Credits
An emphasis on newly enacted tax legislation affecting IRAs, including the NEW final required minimum distribution regulations. Contribution limits to and tax treatment of distributions from Traditional, Roth, SEP and SIMPLE IRAs. Deductible phase-out limits for Traditional IRA contributions for taxpayers who are active participants in qualified retirement plans. Roth IRA contribution phase-out limits, as well as tax-free qualified distributions. Planning opportunities for conversions to ROTH IRAs. Rollover rules to/from different retirement accounts and the one-rollover-per-year limitation. The different options of receiving IRA distributions before age 59 ½ and avoiding the 10% early distribution penalty (including substantially equal periodic payments). The required minimum distribution rules from IRAs needed to avoid the 50% penalty after the account owner turns age 72 or dies. The tax ramifications of spouse and non-spouse beneficiaries and how this affects the RMD calculation after the account owner's death. Overview of health savings account eligibility rules, contribution limits and distribution rules.
U.S. GAAP Disclosures for Non-Public Entities WEBCAST
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Your Desk
8.0 Credits
FASB Accounting Standards Codification disclosure requirements. An overview of the disclosure landscape. How materiality enters into disclosure decisions. Navigating the FASB Codification.
2-Day Federal Tax Conference WEBCAST - Partnered with the Idaho Society
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Your Desk
16.0 Credits
Individual taxes. Business taxes.
Financial Statement Analysis WEBCAST
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Your Desk
8.0 Credits
Pros and cons of ratio analysis. Cash flow analysis. Operating leverage vs. financial leverage. Effective financial performance measures.
Retirement Distributions: Planning Options WEBCAST
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Your Desk
8.0 Credits
Roth IRA. 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.
Fiduciary Taxation Part 3: Complex Trusts and Charitable Deduction WEBCAST
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Your Desk
2.0 Credits
The differences between a simple and complex trust. The use of the tier system with complex trusts. Review of basic requirements of the charitable contribution deduction under IRC Sec. 642(c). Preparation of a tax spreadsheet for a complex trust. Preparation of a tax spreadsheet for a complex trust with a charitable contribution deduction. Complex problem Form 1041 examples with spreadsheets and exhibits.
Preparing Quality of Earnings Analysis WEBCAST
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Your Desk
3.0 Credits
Uses of a Quality of Earnings Report. Information needed to prepare the report. Overlapping enterprise valuation concepts. Various adjustments to as reported EBITDA.
Fiduciary Taxation Part 4: Miscellaneous Topics and AMT WEBCAST
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Your Desk
2.0 Credits
Review the passive activity rules under IRC Sec. 469 as they apply to fiduciary entities. The 65-day rule and election under IRC Sec. 663(b). Special rules for specific bequests under IRC Sec. 663(a). Alternative minimum tax for trusts and estates. AMT bracket rates and exemption for fiduciary entities. Alternative minimum tax spreadsheet approach using AMT problem example with passive activity loss.
Retirement Penalties and Rollover Issues WEBCAST
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Your Desk
2.0 Credits
What the IRS knows: 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.
CORE Series: Inside the Cybersecurity Playbook: Defending Your Business in the Digital Age WEBINAR
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Your Desk
1.0 Credits
Common threat vectors. The distinction between breaches and compromises. The importance of layered security strategies.
2026 Washington Ethics and New Developments with Mark Hugh WEBCAST
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Your Desk
4.0 Credits
The AICPA Code of Professional Conduct. Washington ethics rules and recent changes. New developments and best practices for CPAs in public accounting and industry. Case studies and Washington administration and enforcement.
Forms 7217 and 7203 WEBCAST
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Your Desk
2.0 Credits
Tax treatment of partnership distributions to partners of cash and property other than cash. Basis of property received in a partnership distribution. Executive Order 14219 withdrawing the IRS’s new regulations regarding basis shifting. Organization and structure of the new Form 7217. Who must file Form 7203. Determining the S corporation shareholder’s initial basis in his or her stock. Basis limitations on partnership losses and deductions. Organization and structure of Form 7203 — understanding the three parts of Form 7203. Filing criteria for Form 7203. Calculating an S corporation shareholder’s share of S corporation deductions and credits. Understanding stock and debt basis.
Comprehensive Passive Activity Losses WEBCAST
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Your Desk
8.0 Credits
Overview of the four loss limitation rules and how the PAL rules interact with the other limitations. Definition of a PAL, including a detailed review of the 7 determining factors contained in the Treasury Regulations with a review of several recent court decisions that interpret this regulation. Impact of PAL rules on real estate ownership. Learn the six NOPA rules that act as anti-abuse rules to the PAL rules. Discuss how the PAL rules impact tax credits. Discuss tax elections and planning techniques associated with PALs.
Tax Planning for Sole Proprietors and Other Business Owners WEBCAST
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Your Desk
8.0 Credits
An overview of the business-related tax changes in the One Big Beautiful Bill. Using the independent contractor rules and hobby loss rules to ensure the activity is a trade or business. Reviewing Schedule C deductions for travel, meals, transportation, employee fringe benefits, costs of goods sold, depreciation, and home offices. Maximizing the benefits from 1040 deductions for Keogh plans, Solo 401(k)s, SEP plans, and SIMPLE plans. Taking advantage of the self-employed health insurance deduction and the qualified business income deduction. Avoiding the at-risk and passive activity loss limitations. Making the right business entity election. In-depth coverage of what advisers of sole proprietors and single-member limited-liability-company owners need to know.