CPE Catalog & Events

Basic protection concepts and fraudulent transfers Insurance Individual titles and sole proprietorship Corporations Trusts Co-tenancies Partnerships Limited liability companies Marital property & separate property Premarital and post-nuptial agreements

Financial Tax Planning Building an Estate

Comparing goals and purposes Investment goals and retirement planning Building an estate Section 1031 "like-kind" exchanges Retirement plans Tax credits and estimated taxes Basic deductions Income splitting Elimination Fringe benefits

Audit digitization Consequences for the audit expectation gap

Department of Labor Update SAS 136 (Part 1): Overview and Lessons from an Early Adopter SAS 136 (Part 2): Deeper Dive A&A Update Legislative Issues: What's Coming Common Audit Deficiencies Most Common Operational Errors and Fixes

Apportionment of personal & business use Deduction limitations using the actual cost method Expensing - 179 Predominate business use rule Auto leasing Standard mileage method Auto trade-in vs. sale Employer-provided automobile Nonpersonal use vehicle Reporting of an employer-provided automobile

Tax law changes Bankruptcy types Automatic stay Preferences Priorities Debt discharge Individual bankruptcy estate Individual debtor Corporate bankruptcy Homesteading & garnishment

Benefit mechanics Employee achievement awards Group term life insurance Self-insured medical reimbursement plans Medical insurance Meals and lodging Cafeteria plans Employer-provided automobile Adoption assistance program Interest-free and below-market loans

Marital status Joint return Separate returns Head of household Exemptions Divorce costs Withholding and estimated tax Community property states Ending the community Living together

Tax Planning

Structure, Reporting & Accounting Business Income, Credits & Assets Selected Business Expenses Employee Compensation & Benefits Automobiles Business Travel & Entertainment Retirement Plans Insurance Estate Planning

Transportation and travel distinguished Definition of "tax home" Temporary & indefinite assignments Business purpose requirement for business travel Convention & meetings Statutory exceptions of ordinary & necessary requirement Entertainment facilities Employee expense reimbursement & reporting Self-employed persons Employers

Economic Outlook? Political Outlook? Environmental Outlook?

Tax Economics Business Planning Deferred Compensation Plans Basic Fringe Benefits Business Entertainment Business Travel & Transportation Insurance Equity Participation Estate Planning

Advantages and disadvantages of sole proprietorships Taxes for self-employed individuals Definition of partnership Partnership tax return & year taxable Contributed property, assets & services Sales and exchanges of partnership interests Limited liability companies C corporations & PSC corporations Inventories S corporations

Motivation Recognition Rewards Feedback Status differentials Authenticity

Becoming a stronger communicator The communication process Improving oral and written communications "Empathy, ego and needs," personality types and their influence on communications Case studies to summarize the webinar concepts

Fraud Misstatements Materiality Revenue recognition Related parties Going concern uncertainties Engagement letters Documentation and peer review considerations

Financial Tax Planning Building an Estate Preservation of Wealth Deferral Reduction Income Splitting Elimination Asset Protection Estate Planning Estate & Gift Taxes Wills & Probate Trusts Entity & Title Life Insurance, Annuities & Buy-Sell Agreements Special Business Issues Estate Tax Freeze Rules Elderly & Disabled Planning Post-Mortem Planning & Tax Return Requirements

Introduction - 1031 Section 1031 & Its Function Statutory Requirements & Definitions The Concept of "Boot" The Rules of "Boot" Losses Basis on Tax-Deferred Exchange Depreciation, Cost Recovery, MACRS & Recapture Miscellaneous Aspects Mechanics Types of Exchanges Delayed Exchanges Warehousing & Pot Method Accommodators & Intermediaries