CPE Catalog & Events

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)

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

Emergency Rental Assistance The Social Security Administration's Business Services Online (BSO) Portal What you need to know about the monthly Child Tax Credit payments starting in July 2021 What the IRS does when it receives a tax return What you need to know about returning to the office

Global Minimum Tax Common tax scams and how to avoid them What the IRS does when it receives a tax return Employee benefits options

Advance Child Tax Credit payments 7/1/2021 Interim Final Regs on the No Surprises Act How inflation affects depreciation tax planning Preparing for inflation Tax timing issues

Pre-COVID trends in Social Security claiming Roth IRAs and businesses Tax Pro Account Update on the Child Credit (as of 7/22/21)

SBA PPP Direct Forgiveness Portal Roth IRAs and businesses Forms 3508S, 3508 EZ, and 3508 IRS Notice 2021-20 S corporations and reasonable compensation

TD 9905 PTINs IRS guidance on recapture of excess employment tax credits (TD 9904 and REG-111879-20) Notice 2020-51

Tax basis capital account reporting required for 2020 and after Tax Pro Account QR codes attached to IRS notices 1031 exchanges

Revenue Procedure 2003-16 Tax treatment of carried interests IRS Notice 2020-43 Helping your clients make wise use of their health care dollars Basic estate planning

Child Tax Credit update (as of 8/12/21) Revenue Procedure 2021-33 How to use an annuity What tax practitioners need to be aware of regarding the Champlain Towers condo collapse

Section 163(j) final regulations (as of 8/13/20) IRS Notice 2020-59 Revenue Procedure 2020-22 Revenue Procedure 2020-25

Election used in determining whether an entity is a syndicate Tax Pro Account Revenue Procedure 2021-33 Notice 2021-49 – Guidance on the ERTC

IRS Notice 2020-51 IR 2020-182 IRS retools Settlement Days program in response to COVID-19 pandemic PPP loan developments (as of 8/20/20)

Which states are taxing forgiven PPP loans? Update on draft 2021 forms (as of 8/26/21) Medicare overview Child and dependent care expenses/advance child tax credit payments Deductibility of conservation easements