CPE Catalog & Events

Capitalization Issues 1031 Exchange

How Non-Profits are Navigating the Great Resignation Best Practices to Effectively Train Your Board/Finance Members Due Diligence for M&A in the Non-Profit Space Single Audit Update Implementation of New Standards Audit Standards Update

Roth IRA: The right choice? Income tax treatment of distributions from pension, profit sharing, 401(k), IRA, Keogh and Sec. 403(b) plans. New relief for late rollovers and disaster victims. Strategies for distributions before age 59.5. Laws, regulations and IRS rulings concerning plan distributions. Avoiding the 50 percent penalty on deficient distributions. Integration of estate planning with distribution decisions. Surviving spouse opportunities and dilemmas. Self-directed IRA investment problems.

History of the 60-day Rule and Recent Developments Rulings and self-certification Exceptions to the ten percent penalty What the IRS knows: Forms 1099R and 5498 Form 5329 use and strategies

Qualified deferred compensation Basic requirements of a qualified pension plan Basic types of corporate plans Types of defined contribution plans Self-employed plans - Keogh Distribution and settlement options of IRAs Tax-free rollovers for IRAs Roth IRAs Simplified employee pension plans (SEPs) SIMPLE plans

Review of applicable auditing standards for risk assessment Identification and discussion of high-risk audit areas Discussion and analysis of control risk vs. inherent risk Practical approach to auditing companies where controls are minimal or not adequately documented Detailed discussion and examples of risk assessment procedures and alternative approaches

Tax Issues: Technical vs. Practical Business Valuation for Family Law

Tax Issues: Technical vs. Practical Business Valuation for Family Law

Tax Issues: Technical vs. Practical Business Valuation for Family Law

Tax Issues: Technical vs. Practical Business Valuation for Family Law

Robotic Process Automation Accounting

Robotic Process Automation Risk Management

Advantages & disadvantages S corporation status Termination Income and expense Built-in gain Passive income Basis of stocks and debts Distributions Form 1120S Fringe benefits

Section 162 Expenses of not-for-profit activities Rent expenses Interest expense Deductible taxes Other selected deductible costs Amortization Depletion -613 Business bad debts Depreciation

Asset protection COBRA coverage Bankruptcy Divorce settlements and divisions Employment and Social Security Americans with Disabilities Act Entities and title Insurance & foreclosure Involuntary conversions Torts and personal injuries

Special purpose frameworks vs. GAAP AICPA's Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs) Cash and tax bases of accounting Other Comprehensive Basis Of Accounting (OCBOA) Revenue recognition Accounting methods Financial statements Disclosures

Tax Economics Installment Sales & Time Value of Money Mortgage Finance Home Sales & Like-Kind Exchanges Involuntary Conversions Passive Loss & At-Risk Rules Sales by Foreign Investors REITS

Fraudulent financial reporting Business issues and risks Going concern uncertainties Related party transactions Misstatements Noncompliance with laws Preparations, compilation and reviews Client acceptance and continuation

Preparing for the Next 3-5+ Years? Supply Chain Disruption? Refinancing? Insurance? M&A? Labor and H2A Programs? Great Resignation

Tax bracket modifications and changes Individual & business tax credits, deductions and exclusions Education incentives Saving, pensions and retirement Corporate and small business taxation Insurance provisions Compensation restrictions International provisions Exempt organization taxation