CPE Catalog & Events

Latest update concerning HSAs Letter 105-C and the Employee Retention Credit (ERC) FinCEN's Beneficial Ownership Information (BOI) Reports Qualified Rollover Contributions 

The 4-part test to determine R&D tax credit eligibility A discussion of FSA, HSA, and DCB accounts IRS taxation rules related to insurance policies

Federal tax aid for victims of Hurricanes Helene and Milton Medicare open enrollment for 2025 Corporate Transparency Act

Income-drive repayment methods Payroll research and development tax credit IRS tax inflation adjustments for tax year 2025

SEPP (72(t)) payments Anticipated policy changes post-election HSA-qualified insurance policies and coverages

Overview of Form 3520 Year-end tax planning ideas Revenue Procedure 2024-31: IRS guidance for the Energy Efficient Home Improvement Credit 

Policy Surrenders vs. sales in the Life Settlement Market Overview of depreciation basics Installment Method of Accounting

2024 post-election updates Required minimum distributions for owners and IRA beneficiaries Signing up for an IP PIN and other IRS-related topics

Cryptocurrency legislative update Distributions for Emergency Personal Expense Distributions  Domestic Abuse Victim Distributions Section 179D deduction 

IRS finalization of RMD regulations Disaster tax relief, especially relating to retirement plans and IRAs Discussion of US Supreme Court's overturn of Chevron U.S.A., Inc v. Natural Resources Defense Council, Inc. 

Rollover and transfer rules for IRA beneficiaries Discussion of beneficiary movements Two-year report on the Inflation Reduction Act

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