CPE Catalog & Events

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

Excepted benefit HRAs – Revenue Procedure 2020-43 T.D. 9923: final regulations concerning ABLE accounts New DOL proposed rule ( September 2020) on classifying workers as employees or independent contractors Like-kind exchange rules post TCJA

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

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

Taxpayer Advocate Service (TAS) COVID-19 Business Tax Relief Tool 2021 retirement plan limits State tax issues: out-of-state commuters, nexus, convenience rules, telecommuting American economic policies in practice over the years

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

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

Changes to the Main Street Lending Program PPP Loan Necessity Questionnaires RMD rules for those continuing to work beyond age 72 Health insurance and Medicare: new challenges for 2021

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

Treasury Decision 9930 and its effect on required minimum distributions Rev. Proc. 2020-50 guidance Data security Data retention: which documents should you keep and for how long?

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

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

Baer v. United States Safe harbor provided by Rev. Proc. 2020-51 Are S corporations and partnerships subject to the $10,000 SALT limit? IRS Notice 2020-75 Commercial real estate tax strategies

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

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

Baer v. United States Long-term care TD 9935 final regulations regarding Section 1031 exchanges Charitable tax planning update (as of 12/03/20)

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

Tax extenders set to expire at the end of 2020 Revenue Procedure 2009-20 Revenue Procedure 2011-58 Converting from tax deferred to Roth Health care flexible spending accounts (FSAs) Health savings accounts

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

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