CPE Catalog & Events

Best practices associated with creating Excel workbooks, including managing workbooks How to secure Excel workbooks Collaboration options and best practices in Excel Effective reporting techniques in Excel

Small and medium-sized business-related ASUs, including recent PCC activities Practice guidance on ASC 842, Leases Recently issued AICPA standards Engagement quality update

Comprehensive coverage of the SECURE Act 2.0 Retirement planning in light of IRA and RMD changes Review of pertinent changes from recent legislation Reading a tax return for developing client-specific tax strategies Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Compensation and fringe benefit issues Identify clients with net investment income tax problems and the potential ways to reduce or eliminate them All in the family: Tax tactics for spouses, children, and parents Understanding the environment: what's new, what's expired or expiring, and what's likely to change

Fundamental Excel techniques all accounting and financial professionals should know and use Creating date-based calculations in Excel How to create Excel templates Key options you should enable in Excel Linking data in Excel

The impact of recent tax legislation on the real estate industry Depreciation and recapture Determining the basis when acquiring real estate Passive activity losses Calculation of gain or loss on sale of real estate Rental operations Installment sales

Timely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations

Collaboration and security techniques Tables, data models, and PivotTables Advanced formulas Data queries Creating effective visualizations

The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings

Detailed rules governing basis in the shareholder's debt and stock AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable

Gain exclusion and tax-free reorganization planning Gain exclusion with sales of C corporation stock - Section 1202 Deferral of gain with installment reporting Gain planning with partnerships Basis planning - basis step-up at death, gifts of interests to family Restructuring the business entity - C vs. S corporation, partnerships, LLCs Real estate planning - retention vs sales, like-kind exchanges Employee stock ownership plans - special tax incentives Employee benefit planning with ownership change Taxes other than the federal income tax - state tax, estate, gift and generation-skipping taxes, and property taxes Prospects for tax law change

Statutory employees, independent contractors, and possible changes to 530 relief Using SS-8 Payroll Tax Penalties -- Who is a responsible person? Forms W-2, 1099, 1099-NEC, SS-8, W-4, 941, and Form 940 reporting/deposit requirements and due dates Understanding payroll tax responsibilities in the gig economy

Complying with the beneficial ownership information reporting requirements The current status of the Employee Retention Credit Voluntary Disclosure Program Using the newly expanded access to business tax accounts for partners and shareholders of S corporations IRS guidance allowing car dealers to provide electric vehicle tax rebates upfront to qualified auto buyers Monetizing energy credits Amortization of research and experimental expenditures Dealing with the taxpayer loss in the Tax Court in Soroban Capital Partners requiring managers to pay self-employment tax on certain payments to limited partners Contributions to Roth "catch-up" plans Roth contributions to a SEP and Simple IRA Employer matching contributions to a Roth account Section 179 and bonus depreciation Roth 401(k) contributions no longer subject to RMDs during the owner's lifetime

Comprehensive coverage of the One Big Beautiful Bill Act Timely coverage of breaking tax legislation Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions 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

AI and data ethics in accounting Leveraging AI for data analytics in accounting

Developing issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 146 on quality management) The implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets Key issues related to nonprofit financial reporting (e.g., presenting a measure of operations, various disclosures, etc.)

Applicable coverage of any basis considerations within any recent tax legislation enacted before the presentation Discuss new pass-through basis calculations required as attachments to certain individual returns Excess business losses and NOLs Tax Basis Capital Account Reporting Requirements How 179 limitations affect basis and how the "tax-benefit" rule is applied S corporations: Beware of final IRS regulations regarding "open debt" of S corporations; understand the effect of stock basis and debt basis and IRS's recent focus on "at-risk basis" for shareholders; recognize how AAA applies or does not apply to certain S corporations; learn to apply the complex ordering rules and special elections that can have a big tax result; become aware of when you can have a taxable dividend in an S corporation; understand distributions of cash and property and post-termination transition rules, and temporary post-termination rules for eligible corporations LLCs and partnerships: Learn the detailed rules of 704 for preventing the shifting of tax consequences among partners or members; determine how to calculate basis under both 704 and for "at-risk" under 465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; review 754 step-up in basis rules; and learn how legislation cleans up the basis treatment of charitable contributions and foreign taxes paid

The latest guidance from the IRS provided through regulations or administrative announcements Taxpayers that own multiple entities; aggregation rules Calculating qualified business income The latest guidance on specified trades or businesses Taxable income limits on specified service trades or businesses Maximizing the 20 percent deduction for pass-through entities and Schedule Cs Accounting for negative QBI Whether particular tax entities offer a greater 199A deduction Whether the owner of a Schedule E with net rental income can claim the 199A deduction A look to the future. Will 199A survive?