CPE Catalog & Events

The status of the Build Back Better Act as of 1/6/22 IRS Letters 6419 and 6475 Update on disaster relief as of 1/6/22 Individual health insurance in 2022

Child Tax Credit Form 7203, "S Corporation Shareholder Stock and Debt Basis Limitations" Carried interests IRS News Release 2021-217 – How to be prepared for filing 2021 returns in 2022 IRS Notice 2022-1 – IRS guidance regarding reporting of discharged student debt

The Employee Retention Tax Credit overview and update (as of 1/20/22) What accountants want to know about the American economy looking forward to 2022 The No Surprises Act

Letter 6419 Form 1099-K reporting by third party settlement organizations Preparing for filing season

Update on tax legislation (as of 10/7/21) Medicare reimbursements and balance billing When does it make economic sense to claim Social Security?

Increase for Social Security recipients New 2021 draft tax forms (as of 10/14/21): Form 1040 - Schedule 1, Schedule 2, and Schedule 3 The 4% rule: is this the best approach to sustainable retirement spending Commercial real estate tax strategies: a refresher for tax year 2021

Legislative update (as of 10/21/21) TIGTA report #2021-30-042 Tax aspects of selling a home

Details of the Build Back Better framework announced by President Biden (as of 10/28/21) The IRS' responses to questions about rehires following bona fide retirement and in-service distributions Employee Retention Tax Credit – 2020 and 2021 legislation Medicare plans, parts, and costs

The IRS' responses to questions about rehires following bona fide retirement and in-service distributions Proposed Build Back Better legislation (as of 11/04/21) Tax aspects of selling a home Changes to IRC Section 41 Research Credit Refund Claims

Infrastructure Investment and Jobs Act (as of 11/11/21) Q&As regarding the Employee Retention Credit (ERC) Audit Reconsideration

Enactment of the Infrastructure Investment and Jobs Act (IIJA) IRS Notice 2021-63 Revenue Procedure 2021-47 on tax treatment of Homeowner Assistance Fund (HAF) payments News Release 2021-217 Asset allocation Year-end tax planning

Year-end tax planning considerations (as of 12/02/21) News Release 2021-217 News Release 2021-215 OSHA's proposed COVID-19 Vaccination and Testing Emergency Temporary Standard

The IRS issues guidance on the retroactive termination of the ERC – Notice 2021-65 The IRS signals when limited liability company member income may be subject to self-employment tax HSAs DOL requires 401(k) and defined contribution plans to give participants lifetime income estimates

Outlook for the economy and markets (as of 12/16/21) OSHA's COVID-19 Vaccination and Testing Emergency Temporary Standard Back Door Roths and Mega Back Door Roths and how the proposed Build Back Better Act would affect them

The American Families Plan Estate of Michael Jackson v. Commissioner PPP loan forgiveness Section 1244 losses

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