CPE Catalog & Events

Goals Sources of performance deviations Successful interventions

Decision trees - preparation Decision trees - value of information Sensitivity analysis

Control design basics Areas or segments of an enterprise to control Controls to reduce risk Controls to drive operations

Cash flow management and budgeting Planning for insurance, investments, education, income tax, employee benefits, retirement and estate planning. Implications for various specialty groups, such as closely-held business owners, highly compensated employees, Baby Boomers, newly retired individuals and those who are suddenly single due to divorce or being widowed.

Forensic accounting methodology Litigation support and expert witness services Analytical reasoning in complex financial disputes Expert file documentation and organization Defense strategies for expert opinions Direct and cross-examination preparation

Passive activity loss (PAL) rules under IRS 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

Passive activity loss (PAL) rules under IRS 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

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 

Overview of fiduciary and gift tax reporting framework Form 1041 reporting fundamentals Basic fiduciary accounting income considerations Form 709 reporting fundamentals Common preparation errors and IRS examinations focus areas                  

Define ESG integration. Explain how ESG integration and ESG investing are different, as well as how they may complement one another. Analyze how ESG factors (or company initiatives) may impact its financial results. Translate company-provided sustainability information into model assumptions. Integrate a company's ESG initiatives into a financial model and see how they may affect company valuation. Explore advanced modeling techniques to improve your Excel skills and to create more dynamic models.

Overview of employee ownership forms: ESOPs, worker cooperatives and EOTs Benefits and challenges of employee ownership Role of the Employee Ownership Advisor

Structure, Purpose, Features of ESOPs Tax Advantages Legal Considerations

Structure, Purpose, Features of Co-Ops Tax Advantages Legal Considerations

Structure, Purpose, Features of EOTs Tax Advantages Legal Considerations

Cost and timelines Financial analysis Buy-in from staff and clients.

Lending Prerequisites Funding Sources Financing Options

Documentation & Forms Filing Procedures Ongoing Compliance

Implementation Strategy Communication & Guidance