CPE Catalog & Events

TIGTA Audit Report No. 2020-30-056 Regulations under Section 274  relating to deducting meal and entertainment expenses (October 2020) PPP loan forgiveness (as of 10/08/20)

Increase for Social Security recipients New 2021 draft tax forms (as of 10/14/21): Form 1040 - Schedule 1, Schedule 2, and Schedule 3 The 4% rule: is this the best approach to sustainable retirement spending Commercial real estate tax strategies: a refresher for tax year 2021

Legislative update (as of 10/21/21) TIGTA report #2021-30-042 Tax aspects of selling a home

Excepted benefit HRAs – Revenue Procedure 2020-43 T.D. 9923: final regulations concerning ABLE accounts New DOL proposed rule ( September 2020) on classifying workers as employees or independent contractors Like-kind exchange rules post TCJA

Changes to the Main Street Lending Program PPP Loan Necessity Questionnaires RMD rules for those continuing to work beyond age 72 Health insurance and Medicare: new challenges for 2021

Infrastructure Investment and Jobs Act (as of 11/11/21) Q&As regarding the Employee Retention Credit (ERC) Audit Reconsideration

Enactment of the Infrastructure Investment and Jobs Act (IIJA) IRS Notice 2021-63 Revenue Procedure 2021-47 on tax treatment of Homeowner Assistance Fund (HAF) payments News Release 2021-217 Asset allocation Year-end tax planning

Baer v. United States Safe harbor provided by Rev. Proc. 2020-51 Are S corporations and partnerships subject to the $10,000 SALT limit? IRS Notice 2020-75 Commercial real estate tax strategies

Baer v. United States Long-term care TD 9935 final regulations regarding Section 1031 exchanges Charitable tax planning update (as of 12/03/20)

Casualty and theft losses Federally declared disaster areas for 2020 Cost segregation in 2020 Taxation of virtual currency (as of 12/17/20)

The American Families Plan Estate of Michael Jackson v. Commissioner PPP loan forgiveness Section 1244 losses

The American Families Plan Paycheck Protection Program Estate of Michael Jackson v. Commissioner Outlook for the economy and markets (as of 5/13/21) Secure Act 2.0 pending legislation (as of 5/13/21)

COBRA continuation coverage Coronavirus-related distributions (CRDs) Using Form 8915-E Changes brought about by the Consolidated Appropriations Act of 2021

The American Families Plan Tax Compliance Agenda (as of 5/27/21) IRS Notice 2021-31 Pitfalls to avoid when moving IRA assets for beneficiaries New Form 14457 and accompanying Instructions Options to resolve taxpayer noncompliance related to foreign income or assets Updated Voluntary Disclosure Program (UVDP)

IRS news releases and Fact Sheets as of June 2, 2022 Key tax law changes affecting the 2022 filing season and Tax Year 2021 tax returns Charitable contributions Congressional Budget Office projections, 2022 to 2023

A detailed discussion of the Biden Administration’s Fiscal Year 2022 Revenue Proposals as of 6/3/21, including: The American Jobs Plan The American Families Plan Reforming the taxation of capital income Improving tax compliance

SALT relief Tax basis capital reporting Remote workforce issues Update on the Section 121 Exclusion Takeaways from Coca-Cola v. Commissioner

IRS Publication 590-B – 10-Year Rule What the IRS does when it receives a tax return Update on Form 7200 (as of 6/17/21) Discussion of the updated draft of Form 941 (as of 6/17/21) Notice 2020-75

What to do if you haven't received your refund What the IRS does when it receives a tax return Tax planning and items that reduce AGI What you need to know about Medicare

Section 754 Section 734(b) and §743(b) Adjustments Charitable contributions and commodities R&D tax credits