CPE Catalog & Events

• Extension and enhancement of reduced rates and the standard deduction • The temporary senior deduction • Extension and enhancement of increased Child Tax Credit • Extension and enhancement of increased estate and gift tax exemption amounts • Contributions to ABLE accounts and benefitting from the Saver's Credit • Increased SALT deduction • Deduction for car loan interest • Using Trump Accounts • Extension and enhancement of paid family and medical leave credit • Enhancement of Adoption Credit, the dependent care assistance program and the child and dependent care tax credit • Tax credit for contributions of individuals to scholarship granting organizations • Additional expenses treated as qualified higher education expenses for purposes of 529 accounts • Individual charitable contributions • Health savings account related tax changes

Overview of Federal Loss Limitation Framework Order and Coordination of Loss Limitation Rules Excess Business Loss Rules Under IRC §461(l) Basis and At-Risk Limitations Passive Activity Loss (PAL) Rules Loss Carryforwards and Release Events Compliance and Reporting Considerations

• 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

• Timely coverage of breaking tax legislation • Comprehensive coverage of key provisions enacted under The One Big Beautiful Bill Act (OBBBA) • Changes to the lifetime estate tax exemption in light of proposed regulations • Considerations when selling a principal residence • Tax benefits of HSAs • An overview of the mechanics and practical considerations of Donor Advised Funds • Virtual currency and digital assets - understand the new Form 1099-DA for reporting digital asset transactions • An update on income tax and estate-planning ideas, including any recent changes • Tax ideas for the current year • Miscellaneous tax-planning techniques that can add up to significant tax savings • How to use the whole family for tax savings • Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings

• 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

Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: TCJA provisions made permanent, including lower marginal tax rates, expanded standard deduction, and the increased child tax credit New Tip Income Deduction of up to $25,000 for individuals in customarily tipped ocupations, including updated final regulations (TD 10044) New Overtime Pay Deduction of up to $12,500 ($25,000 MFJ) for FLSA-eligible employees on qualifying overtime pay New Car Loan Interest Deduction of up to $10,000 annually for interest on qualifying new U.S. assembled vehicle loans New Temporary Senior Deduction of $6,000 for taxpayers aged 65 and older Expanded SALT Cap of up to $40,000 through tax year 2029 Trump Accounts, a new savings vehicle for minors, including contribution rules, basis tracking, and the pilot program Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: 100% Bonus Depreciation made permanent, including new Qualified Production Property (QPP) provisions Increased §179 deduction Changes to §174 R&E Expenditures, including restoration of immediate expenses Changes to §163(j) and new election withdrawal opportunities under Rev. Proc. 2026-17 Form 1099/1099-K changes and increased reporting thresholds Qualified Small Busines Stock Exclusion changes Digital Assets & Tax Implications - understand the tax treatment of various digital assets, updated guidance on basis tracking and cost identification methods, as well as the phased rollout of Form 1099-DA for broker reporting Real Estate professional status requirements Review of pertinent recent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas

Real-life misappropriations involving federal awards and how they were carried out The backgrounds, motivations, and methodologies of the fraudsters The problems that allowed the frauds to occur without prevention or detection

• Recently issued but newly implemented Accounting Standards Updates (ASUs), the PCC Update, and items on the FASB's Technical Agenda • New ASUs covering disaggregated expenses, crypto assets (e.g., cryptocurrency), and business combinations • Results and findings of the FASB's Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 606 • Recently issued SASs and other AICPA activity through SAS No. 149 • Detailed review of the three new Statement on Quality Management Standards (SQMS 1, SQMS 2, and SQMS 3) • Other important A&A practice matters

• Financial statement disclosures for small and medium-sized businesses • Balance sheet, income statement, and statement of cash flows presentation and disclosure issues • Disclosure examples from all-sized entities that you can use to base your disclosures on • Developing disclosure issues, including disclosures related to the adoption of ASC 606 and ASC 842

• Discussion of key individual provisions of the One Big Beautiful Bill Act, such as TCJA provisions made permanent, new tip income deduction, new overtime pay deduction, Trump accounts, and the expanded SALT cap • Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: -- Bonus Depreciation made permanent -- Increased §179 deduction -- Changes to §174 R&E Expenditures -- Changes to §163(j) -- Form 1099/1099-K changes -- Qualified Small Business Stock Exclusion -- Excess Business Loss Limitation • Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability • Guidance on the impact of recent legislation on S corporations and partnership entities • A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships

Discussion of key individual provisions of the One Big Beautiful Bill Act, such as TCJA provisions made permanent, new tip income deduction, new overtime pay deduction, Trump accounts, and the expanded SALT cap Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: 100% Bonus Depreciation made permanent, including new Qualified Production Property (QPP) provisions Increased §179 deduction Changes to §174 R&E Expenditures, including restoration of immediate expenses Changes to §163(j) and new election withdrawal opportunities under Rev. Proc. 2026-17 Form 1099/1099-K changes and increased reporting thresholds Qualified Small Business Stock Exclusion changes Excess Business Loss Limitation  Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability Passthrough compensation planning, including: The reasonable compensation requirement for S corporation owner-employees The legal framework, case law landscape, and IRS enforcement priorities Guaranteed payments, SE tax planning, and the OBBBA's new compensation interactions Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes, including the OBBBA's impacts on the SALT cap and PTET elections The tax accounting method change framework - what constitutes a method of accounting, the Form 3115 filing process, §481(a) adjustment mechanics, and the critical differences between voluntary, IRS-initiated, and unauthorized changes  Timely coverage of breaking tax legislation Selected Practice and Reporting Issues: What's new? A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships Decentralized Autonomous Organizations (DAOs)

• Criteria that the IRS uses to select returns for examination • Substantiation requirements for travel, charitable contributions, vehicles, meals, virtual currency considerations, and tax-related identity theft • Understanding worker classification determinations on who is an employee and who is an independent contractor • Distinguishing S corporation officer's reasonable compensation issues • How the IRS holds persons other than an employer liable for unpaid payroll taxes, a.k.a., the trust fund recovery penalty • Tax-related identity theft procedures

• Comprehensive coverage of the One Big Beautiful Bill Act • Retirement benefits: What the amount of benefits is in various circumstances • Spousal benefits: Should a spouse return to work? What benefits does a spouse have, and when and how do they relate to benefits decisions by the client? • Claiming Social Security: Advantages and disadvantages at ages 62, full retirement age, and 70 • Planning: What clients approaching retirement age should consider now with respect to benefits for them, their spouses, and their children • Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later?

• Overview of preparation, compilation and review guidance • Accounting and reporting issues • Current practice issues • Common de"ciencies in peer reviews • Current and future standard-setting projects

• Private company standard-setting activities • Recent FASB Accounting Standards Updates (ASUs), including those addressing financial instruments, credit losses under ASC 326, government grants, and business combinations • Non-GAAP financial measures • ASC 842, Leases • ASC 842 final PIR report findings

• An introduction to special purpose frameworks • Authoritative and non-authoritative guidance used to prepare SPF financial statements • Common issues in preparing SPF financial statements • Cash basis and modified cash basis financial statements • Income tax basis financial statements • The AICPA's special purpose framework - FRF for SMEsTM

• Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client • Using the residence and other real estate as retirement assets through equity and rent • Using the small business as a retirement resource through creative retirement plans, non-qualified deferred compensation, and converting the value of the business through sales within the family or to an outside party • An overview of portfolio management for retirees, including sustainable portfolio withdrawal rates; balancing investments between income and equity, and taxable and nontaxable; and asset liquidation and distribution timing to minimize the tax impact of retirement distributions and maximize cash flow from retirement vehicles and Social Security • The three-legged retirement stool: employer retirement, savings, and Social Security • Updates introduced by the One Big Beautiful Bill Act • Analysis of the most current/important research on retirement planning and sustaining retirement income levels • Planning with the new retirement provisions of SECURE Act 2.0

• The CPA's role in today's economy • The similarities and differences between individual and business ethics • The link between ethics, integrity and scruples • The basic attributes of ethics and professional conduct • The history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct • The AICPA's Code of Professional Conduct and a CPA's responsibility to the public, clients, and colleagues • The common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers

• Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: • TCJA provisions made permanent • New tip income deduction • New overtime pay deduction • New car loan interest deduction • New temporary senior deduction • Expanded SALT cap • Trump Accounts • Real Estate professional requirements • Review of pertinent cases and rulings affecting taxpayers • Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more • Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas

• Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality • Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus • Emerging compliance issues in the new sales tax economy • Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) • Will states shift away from income tax and increase reliance on sales tax after Wayfair? • Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? • Pass-through problems: Nexus issues for interest owners • Treatment of the 199A deduction for pass through entities by states: Withholding issues • Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires • When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax