CPE Catalog & Events
OSCPA's Kurt Oestriecher Symposium - VIRTUAL
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Online
8.00 Credits
K2's Artificial Intelligence Conference - VIRTUAL
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Online
8.00 Credits
Member Price: $250
Understanding the Form 990 and its Preparation Prerequisites
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Online
2.50 Credits
Member Price: $135
Overview of the Form 990's structure, purpose and schedule design. Key factors that establish a related organization. Definitions affecting Part VII-A including trustees, directors, officers, key employees and high-compensation individuals. Core terms such as family relationships, business relationships, independence and 35% controlled entities which are central to both Core Form Part VI and Schedule L. Sequencing of preparation tasks and identifying internal data providers. Best practices for engaging the board in understanding the completed Form 990.
Corporate Finance Forum - VIRTUAL
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Online
8.00 Credits
Member Price: $370
401(k) Planning Corporate Insurance Legal Issues in Corporate -Finance Payroll Political & Economic -Landscape Real-World Ethics Cases
Don Farmer's Corporate & Pass-Through Returns Forms
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Online
2.00 Credits
Member Price: $89
Overview of business entity federal income tax reporting Key components of Forms 1120, 1120-S, and 1065 Schedule K and Schedule K-1 reporting fundamentals Book-to-tax reconciliation (Schedule M-1 focus) Basis considerations affecting pass-through reporting Common errors and IRS examination focus areas
K2's New Technology Innovations Conference - VIRTUAL
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Online
8.00 Credits
Member Price: $250
Understanding the "Most Common" Form 990 Schedules: A, B & O
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Online
2.50 Credits
Member Price: $135
Benefits of public charity classification. Public support tests and common pitfalls. Preparation of Schedule B and related worksheets, including donor disclosure. Governance and public relations considerations. Board review and compliance expectations. Management company disclosure requirements.
Don Farmer's Passive Activity Losses: Navigating Real Estate & K-1 Limitations
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Online
2.00 Credits
Member Price: $89
Passive activity loss (PAL) rules under IRC §469 Passive versus nonpassive activity classification Material participation and real estate professional requirements Partnership K-1 reporting and common PAL pitfalls Coordination of PAL rules with basis, at-risk, and §461(l) limitations Disposition rules and strategies for utilizing suspended passive losses
2026 Agriculture Tax & Accounting Conference - VIRTUAL
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Online
9.00 Credits
Member Price: $369
Don Farmer's Partnership Basis Deep Dive: Inside vs. Outside Basis
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Online
2.00 Credits
Member Price: $89
Partnership basis concepts discussing the technical distinction between inside basis and outside basis and their role in partnership taxation Calculation of initial and adjusted outside basis for partner contributions of cash, property, and liabilities Impact of partnership allocations, distributions, and IRC §752 liability allocations on partner basis Basis adjustments and reporting risks Application of basis rules to loss deductibility and gain recognition on distributions Reconciliation of partner capital accounts to tax basis schedules for compliance and planning purposes
Don Farmer's Top 10 Partnership Issues & How to Avoid Them
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Online
2.00 Credits
Member Price: $89
Overview of Subchapter K and common partnership risk areas Partner capital accounts: tax basis vs. §704(b) capital vs. book basis Outside basis vs. inside basis calculations Allocation rules and substantial economic effect under §704(b) Partnership liabilities and debt allocation under §752 Disguised sales and related-party transactions under §707 Partnership distributions (current and liquidating) and gain recognition rules Sale or exchange of partnership interests and §751 hot assets §754 elections and basis adjustments Overview of the centralized partnership audit regime (BBA) Best practices for documentation and compliance risk mitigation
Don Farmer's Trusts, Estates & Gift Tax Forms
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Online
2.00 Credits
Member Price: $89
Overview of fiduciary and gift tax reporting framework Form 1041 reporting fundamentals Gross income and deductions Income distribution deduction (IDD) mechanics Schedule K-1 reporting for beneficiaries Basic fiduciary accounting income considerations Form 709 reporting fundamentals Taxable gift calculation Annual exclusion and split-gift elections Common preparation errors and IRS examination focus areas
Don Farmer's Cryptocurrency Taxation: Tracking, Reporting & IRS Enforcement
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Online
2.00 Credits
Member Price: $89
Federal Tax Treatment of Digital Assets IRS classification of cryptocurrency as property Tax consequences of sales and exchanges Mining and staking income Hard forks and airdrops Reporting Requirements and Compliance Form 1040 digital asset disclosure Form 8949 and Schedule D reporting Schedule C considerations Overview of broker reporting rules and Form 1099-DA developments IRS Enforcement Trends Exchange reporting and John Doe summonses IRS compliance campaigns Civil penalties and potential criminal exposure Audit risk indicators Practitioner Considerations Documentation and substantiation best practices Client interview strategies Ethical responsibilities in digital asset reporting
Understanding the Form 990 and its Preparation Prerequisites
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Online
2.50 Credits
Member Price: $135
Overview of the Form 990's structure, purpose and schedule design. Key factors that establish a related organization. Definitions affecting Part VII-A including trustees, directors, officers, key employees and high-compensation individuals. Core terms such as family relationships, business relationships, independence and 35% controlled entities which are central to both Core Form Part VI and Schedule L. Sequencing of preparation tasks and identifying internal data providers. Best practices for engaging the board in understanding the completed Form 990.
Don Farmer's Tax-Exempt & International Forms
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Online
2.00 Credits
Member Price: $89
Overview of tax-exempt and international information reporting framework Form 990 reporting fundamentals Core form structure and required schedules Governance and compensation disclosures Unrelated business income (UBI) reporting considerations Overview of selected international information returns Form 5471 (controlled foreign corporations) Form 8865 (foreign partnerships) Form 8938 (specified foreign financial assets) Filing thresholds, disclosure requirements, and penalty considerations Common compliance risks and IRS examination focus areas
Don Farmer's Section 199A Deduction: Complex Ownership & Aggregation Rules
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Online
2.00 Credits
Member Price: $89
Overview of IRC §199A Framework; Application of the qualified business income (QBI) deduction to pass-through entities Application of §199A rules to partnerships, S corporations, and tiered ownership arrangements Treatment of QBI, REIT dividends, and publicly traded partnership income in complex structures Requirements, elections, and limitations related to §199A aggregation Impact of aggregation decisions on deduction optimization and compliance Identification of SSTBs and application of income thresholds and phaseout rules W-2 Wage and Qualified Property Limitations Required disclosures, documentation standards, and reporting considerations to support §199A positions
Understanding the "Most Common" Form 990 Schedules: A, B & O
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Online
2.50 Credits
Benefits of public charity classification. Public support tests and common pitfalls. Preparation of Schedule B and related worksheets, including donor disclosure. Governance and public relations considerations. Board review and compliance expectations. Management company disclosure requirements.
Don Farmer's Section 1202 QSBS: Qualification, Planning & Exit Strategies
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Online
2.00 Credits
Member Price: $89
Overview of IRC §1202 Qualified Small Business Stock QSBS Eligibility and Qualification Requirements Holding Period and Gain Exclusion Rules Disqualifying Transactions and Compliance Risks to include common qualification failures and compliance considerations Redemptions, Partial Exits, and Planning Considerations Application of QSBS rules to multi-year sales and exit scenarios
Don Farmer's Stock vs. Asset Sales: Tax Impact for Buyers & Sellers
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Online
2.00 Credits
Member Price: $89
Overview of Stock and Asset Transaction Structures Buyer and Seller Tax Consequences Purchase Price Allocation and Basis Adjustments Elections Under IRC §§338 and 336(e) Negotiation and Planning Considerations Post-Transaction Compliance and Reporting
Don Farmer's Hot Assets & IRC 751: Avoiding Surprises on Partnership Sales
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Online
2.00 Credits
Member Price: $89
Overview of Partnership Interest Sales General rule under IRC §741 Capital asset treatment of partnership interests Interaction with Subchapter K principles Definition and Scope of Hot Assets (IRC §751) Unrealized receivables Depreciation recapture (§1245 and §1250) Accounts receivable for cash-basis partnerships Ordinary income recapture items Inventory items Substantially appreciated inventory Determining fair market value Mechanics of §751 Recharacterization Allocation of gain between capital and ordinary income Determining a partner’s share of §751 property Impact of inside vs. outside basis Effect of liabilities under IRC §752 Distributions and §751(b) Disproportionate distributions Exchanges of hot assets for other property Ordinary income recognition in rebalancing transactions Reporting and Compliance Considerations Form 4797 and Schedule D implications Partnership reporting responsibilities Disclosure considerations Documentation and valuation challenges Planning Considerations and Risk Management Transaction structuring strategies Timing considerations Due diligence in partnership interest acquisitions Common practitioner errors and audit risk areas