CPE & Event Catalog
Comprehensive Pass-Through Owners Basis and Distribution Rules WEBCAST
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Your Desk
8.0 Credits
Understand the four loss limitation rules applied on the owner's individual income tax return. Determine how to calculate an owner's initial tax basis of his pass-through entity. Learn how to correctly make annual adjustments to a pass-through owner's tax basis. Identify what constitutes a debt basis for an S corporation shareholder. Learn the tax ramifications of repaying loans to S corporation shareholders.
Tax Research - Intermediate Concepts WEBCAST
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Your Desk
2.0 Credits
Tax code hierarchy. Organization of an Internal Revenue Code section. Special rules for IRC citation. Citing other primary authorities. Private letter rulings. Primary vs. secondary authority. Secondary sources of authority. Steps in the tax research process. Research memoranda.
How Fraud Can Affect Smaller Organizations WEBCAST
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Your Desk
4.0 Credits
The reasons for fraud. Fraudulent acts that are initiated against smaller organizations. Methods to stop fraud attempts against small businesses.
Tax Issues for Real Estate and Homebuilding WEBCAST
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Your Desk
4.0 Credits
Discussion of appropriate entity selection and small taxpayer status. Walkthrough of costing methods and compliance issues under IRC 263A. Analysis of IRC 461 related to economic performance. Illustrative examples and analysis. Sample computations for homebuilder unit costing. Recent IRC 263A challenges by the IRS. Update of related cases and issues, including recent tax reform.
Maximizing Fringe Benefits: Strategies for Business and Personal Needs Now and Beyond WEBCAST
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Your Desk
8.0 Credits
Core elements of fringe benefit planning and client needs. IRC Schedule 132 fringe benefit options and tax implications. Cash compensation: timing of income and deductions. Cafeteria plans, FSAs, and dependent care/education assistance plans. Group term life insurance and medical savings account considerations. Retiree medical benefit strategies and cost-effective health care options (insured vs. HMO). ERISA reporting, disclosure, and compliance essentials. Overview of IRC common control, age,and sex discrimination rules.
CORE Series: SALT Year-End Update: Planning, Compliance, and What’s Ahead WEBINAR
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Your Desk
1.0 Credits
Key legislative changes. Emerging trends. Planning considerations impacting multistate taxpayers.
Reviewing Individual Tax Returns: What Are You Missing? WEBCAST - Partnered with the Idaho Society
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Your Desk
4.0 Credits
Qualified business income deduction. Hobby losses. Self-employment health insurance. Business start-up costs. Depreciation. Schedule C issues. Like-kind exchanges. Charitable contributions of property.
AHI: Level V - Advanced Management and Leadership Essentials WEBCAST
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Your Desk
16.0 Credits
What is expected of the manager and senior manager? Managing self and priorities. Building leadership communication skills. Leading others - coaching and developing staff. Helping your firm grow.
Practical Accounting Update WEBCAST
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Your Desk
4.0 Credits
New rules in the accounting arena. SQMS. NOCLAR rules. Cybersecurity. New audit standards.
Tax Planning for Seniors WEBCAST
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Your Desk
4.0 Credits
Income for seniors: retirement, earnings and investments. Tax Deductions: planning, bunching, strategies. Planning to help family members.
K2's Advanced Topics In Power BI WEBCAST
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Your Desk
2.0 Credits
Creating formulas in Power BI with Data Analysis Expressions. Adding Key Performance Indicators to your Power BI reports and dashboards. Managing security in Power BI. Publishing your reports and dashboards to Apps and Content Packs for easy sharing with other team members.
Reviewing S Corporation Tax Returns: What Are You Missing? WEBCAST -
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Your Desk
4.0 Credits
Common errors made involving Form 1120-S, Schedule K-1, Schedules K-2 and K-3, Schedule L, Schedules M-1 and M-2, Form 4562, and Form 4797.
Lease Implementation for Private Entities WEBCAST
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Your Desk
4.0 Credits
Analysis of requirements for lease accounting under ASC 842, including detailed schedules showing journal entries and computations. Analysis of internal control and fraud risk aspects. Identification of high-risk areas of lease accounting and reporting. Suggested audit and review procedures for identified risks.
Accounting Fraud WEBCAST
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Your Desk
8.0 Credits
The elements of fraud and the Fraud Triangle Theory. Types of fraud with a focus on management fraud. Best practices in fraud detection and deterrence.
Retirement Advising: Accumulation and Decumulation Strategies WEBCAST
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Your Desk
8.0 Credits
The downside of traditional retirement asset accumulation strategies. Threats to a successful retirement. Holistic retirement planning: how personal goals integrate with tax, estate, risk, and investment management principles. 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.
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.
Tax Planning for Small Businesses WEBCAST - Partnered with the Idaho Society
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Your Desk
4.0 Credits
Starting a business - the tax life of a business. Selecting a business entity type. SECURE Act 1.0 and 2.0. Section 199A and the qualified business income deduction. Accounting methods. Compensation of owners - hiring family members. Reasonable compensation. Depreciation. Section 179 and bonus depreciation. Transactions with owners. Buy-sell and noncompete agreements. Exiting the business - special exit techniques.
Form 706 Preparation Part 1: Overview Including Portability WEBCAST
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Your Desk
2.0 Credits
Action steps in 706 preparation engagement. Filing requirements, new forms, IRS return review procedures, closing letters. Obtaining transcripts and previously filed returns. Completing introductory pages 1—4.
Comprehensive Partnership Taxation Form 1065 WEBCAST
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Your Desk
8.0 Credits
Special and targeted allocations. Proper calculation of outside and inside tax basis. Tax consequences of distributions including the impact of hot assets. Transfer of partnership interests. Issuance of partnership interests to service partners.
Passive Activities and Rental Real Estate Income Tax Issues WEBCAST
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Your Desk
8.0 Credits
Detailed coverage of the passive activity rules under IRC Section 469, how the 3.8% net investment income tax under Section 1411 and qualified business income deduction under Section 199A applies to rentals and passive activities, and what is a trade or business rental is under Section 162. How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships. Definition of activity and the activity grouping and disclosure rules. Real estate professional exception to the PAL rules for investments in non-passive rentals. Special $25,000 loss allowance for rental real estate with active participation. Material participation safe harbor rules. Events that trigger suspended PALs. Limitations on tax credits generated by passive activities. Special rules that re-characterize passive income to non-passive income. What rentals are subject to self-employment tax under Section 1402.