CPE Catalog & Events

The Retirement Security Rule and fiduciary regulations IRS Notice 2024-63: Employer matching contributions made to retirement plans related to employee student loan payments Discussion of findings of the Treasury Inspector General for Tax Administration Updates to the IRS Form 1099-DA draft version

Latest update concerning the Employee Retention Credit (ERC) Discussion of common signs of an incorrect ERC claim Status of the real estate profession, due to recent National Association of Realtors (NAR) settlements

Current and projected federal debt and deficits  President Elect Trump's tax plans Discussion of possible tax policy scenarios based on 2024 election results

Concept of strategy Strategic optimization with SFA Blue Ocean Strategy

Introduction to Array Formulas: This segment establishes the foundation by differentiating array formulas from regular Excel formulas and explaining their significance. Using Array Formulas: This section focuses on the practical application of array formulas, teaching participants how to effectively implement and utilize these formulas in a variety of common Excel tasks and scenarios. Dynamic Arrays and Spill Functions: This part covers the utilization of dynamic arrays and spill functions, highlighting their role in modern Excel data handling. Advanced Array Functions: Participants will delve into complex functions such as SUMPRODUCT, UNIQUE, SORT, and FILTER, focusing on multi-condition summing and data management. Using Array Constants: This section teaches how to simplify the use of static values called Array Constants.

Overview of the various types of advice tax professionals provide clients The preparer penalties The duty to advise clients with regard to potential taxpayer penalties The primary AICPA rules with regard to advising and communicating tax advice Circular 230 and the IRS Office of Professional Responsibility oversight and disciplinary authority The Federally Authorized Tax Practitioner (FATPs) Understanding the attorney-client privilege The Section 7525 Statutory Privilege and Limitations The Work-Product Doctrine and Privilege and Limitations Kovel Engagements and Limitations

Tax elections for various entities Tax elections relevant for accounting matters Tax elections involving special items Key compliance procedures concerning return preparation of original and amended returns Understanding key procedures about IRS examination Understanding key relief provisions for oversight, errors and later discovered facts or information

Discussion of appropriate entity selection and small taxpayer status Walkthrough of costing methods and compliance issues under IRC 263A Analysis of IRC 461 related to economic performance Illustrative examples and analysis Sample computations for homebuilder unit costing Recent IRC 263A challenges by the IRS Update of related cases and issues'including recent tax reform

Income for seniors: retirement, earnings and investments Tax Deductions: planning, bunching, strategies Planning to help family members

financial disclosure requirements PCAOB standards IRS compliance guidelines SEC reporting updates

Tax exemption and the many types of tax-exempt organizations Private foundation versus public charity Form 990, Form 990-EZ, Form 990-N, Form 1023 and Form 1024 Intermediate sanctions, private inurement and private benefit Public support Unrelated business income tax, including Final Treasury Regulations Special rules, for advertising, bingo and trade shows Update on recent developments

Walkthrough of accounting methods and relevant elections under IRC 460 Illustrative examples and analysis Review of pertinent cases and revenue rulings Update of other IRS activity, including recent Tax Reform

Forensic accounting and litigation support Expert witness preparation and testimony Legal standards for admissible expert opinions Communication strategies for courtroom effectiveness

Understanding public support and Schedule A Reporting compensation accurately on Schedule J Disclosing lobbying activities on Schedule C Avoiding common mistakes in disclosures Clarifying related organization reporting rules Effective strategies for transparency and compliance Enhancing nonprofit planning through Form 990

financial analysis IRS compliance guidelines GAAP compliance financial reporting federal tax updates tax planning strategies

Tax non-audit services; tax avoidance; tax risk; effective tax rates; tax volatility.

Obtaining an EIN Understanding Wills and Trusts Answering questions on Forms 1041 and 541 Special income and Special deduction topics First and final returns Preparing Schedule K-1

Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance Timely coverage of breaking tax legislation Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax The Gig Economy -- Tax implications, Independent Contractor vs. Employee Classification, and the 2024 DOL Final Rule New FinCEN reporting requirements under the Corporate Transparency Act in 2024, including recently updated FAQs Recent Employee Retention Tax Credit updates, including the limited-time reopening of the Voluntary Disclosure Program New Form 1099-DA 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