CPE Catalog & Events

Eligibility for Medicare How to apply for Medicare Introduction to Parts A, B, C and D of Medicare Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries Late enrollment penalties Medicare Advantage in lieu of original Medicare The Affordable Care Act's impact on Medicare Legislative and regulatory developments

Common risks and pitfalls associated with defined contribution plans Nuances of the fair value disclosures New reporting and disclosure requirements for the current year Results of DOL Audit Quality Study

Overview of ERM and how it affects all organizations What COVID-19 has taught us about risk management Risk tolerance and developing a plan Risk identification Risk analysis Risk responses Strategy risk

The communication process and barriers that get in the way Techniques for overcoming barriers Understanding and self-assessment of each component of the communication process Gaining skills to listen more effectively, especially in stressful situations with heightened emotions Action plan to apply techniques in the workplace for communication success

Understanding the time commitment required to start and run a business Selecting a corporate structure to protect your personal assets Building your product or service Sales and marketing in your business Establishing your owners, investors, managers and employees Accounting, recording-keeping and other software programs Leases, contracts and employee agreements Protecting intellectual property Insurance Business plans Financing Market position

Legal principles and definitions Trust accounting issues Working closely with legal counsel proactively in the best interest of the client Property law concepts Complex community property issues Filing special forms: Form SS-4, Form 56, Form 4810 and Form 5495 Executor checklist The basics of filing a Form 1041 for an estate or non-grantor trust Filing a final Form 709 The basics of filing Form 706 Understanding 706 elections Understanding Estate Valuations, including GST and portability Special considerations for IRAs and ERISA plans When to make Section 454 elections When to make Section 754 elections Understanding the fine points of basis S corp issues Partnership and LLC considerations Passive loss carryforwards and estates Fiscal year elections 65-day election for trusts and estates Tax aspects of pecuniary and specific bequests

Self-awareness Self-regulation & motivation Empathy Managing relationships

Classifying receipts between "income" and "corpus" under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a "forms" method (Schedule B), a "code" method and a "shortcut" method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done? Forgetful fiduciaries of simple trusts Fluctuating trusts - Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues - Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Effects of the CARES and Tax Relief Acts on trusts: 461(l) Excess Business Loss Limitation, NOL, 163(j) modifications, new employer credits Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms

Key tools used by businesses and financial professionals across the globe to measure performance Detailed, real-world examples of businesses utilizing these tools

Collaboration and security techniques Tables, data models and PivotTables Advanced formulas Data queries Creating effective visualizations

FASB ASC 842, Leases All recently released updates to ASC 842, Leases

SSARS Codification requirements SSARS engagements: preparation of financial statements, compilation of financial statements and proforma financial information Review of financial statements Overview coverage of the amendments to the SSARS contained in SSARS 26

The impact of recent tax legislation on the real estate industry Depreciation and recapture Determining the basis when acquiring real estate Passive activity losses Calculation of gain or loss on sale of real estate Rental operations Installment sales

How to calculate a partner or S corporation shareholder's basis Form 7203 and an S corporation shareholder's basis The at risk basis rules and Form 6198 The passive activity loss limits The Section 461(l) loss rule The net operating loss limitation rules The Section 163(j) business interest limitation

Overview of ASC 326, Credit Losses Application of ASC 326 to non-lending institutions CECL transition and disclosures Audit considerations related to the adoption and ongoing accounting for CECL

New features in QuickBooks Desktop and Online Enhancing internal controls in QuickBooks-based environments Improving financial and operational reporting when using QuickBooks and QuickBooks Online Best practices for setting up companies

Why businesses operate as C corporations Why businesses operate as pass-through entities Adopting C corporation status Why businesses choose S corporation status. Tax and business situations that impact entity selection.

Creating a data model/Power Pivot Building PivotTables from multiple tables Creating Measures Using named sets

Accounting and Financial Reporting for Total and Net OPEB Liability Key GASB Statements for OPEB Determining Measurement Date Using Alternative Measurement Method for the Total OPEB Liability Defined Benefit and Defined Contribution OPEB Plans Actuarial Valuation of Total and Net OPEB Liability

Business combinations and consolidations Lease accounting Financial instruments - credit losses (CECL) Intangibles, including goodwill Fair value