Tax practitioners struggle to understand the rules of Subchapter K of the Internal Revenue Code and related Treasury Regulations. Complex rules offer both tax planning opportunities as well as traps. Join an in-depth analysis of key partnership tax issues with an emplasis on how they affect partnership structuring and the reporting of partnership results.
Webcast: Digital Currency Revolutions: How Bitcoin and Cryptocurrencies are Changing Commerce Webcast
This groundbreaking course helps attendees understand why digital currencies matter and how best to advise clients.
A $100 investment in Bitcoins in 2010 would be worth over $75 million today. What is the reason for this unfathomable explosion in value? Daily, there is an average of over 300,000 unique Bitcoin transactions processed. Companies of all sizes now accept Bitcoins for payments. As auditors, tax preparers, and advisors to businesses and investors from all walks of life, it is our professional duty to understand the changes orchestrated by Bitcoins and their digital currency cousins.
This annual update covers activities of the Private Company Council (PCC), FASB trends and reviews SAS and SSARS.
Stay current on new standards related to financial accounting, compilation and review, and auditing. Learn about specific requirements of the standards and their potential impact on financial statements as well as what's in the pipeline regarding proposed standards. Discuss activities of the PCC and what's on the FASB agenda.
Note: SEC reporting requirements and public company audit requirements will not be covered.
Health-related decisions are encountered in every life stage, Whether it is the decision to stay on a parent’s medical plan early in early adult life or choosing a long-term care facility near the end of life, making the right choices can have a major impact on personal happiness and financial success.
Acquire a better understanding of medical insurance options, including government exchanges, workplace plans and health savings accounts as well as Medicare and Medigap strategies. Although many clients do not realize it, their health is their greatest wealth. Managing the risk of a financially catastrophic illness requires a thoughtful analysis of personal, tax and financial factors.
Help your clients tax efficiently to save for retirement by learning the ins and outs of contributions to, distributions from, and tax planning for various types of individual retirement accounts (IRAs). This course provides comprehensive IRA reference materials, including examples of relevant tax law applications and tax planning strategies to help you help your clients.
Given the new estate tax environment, when should a 706 be filed for a non-taxable estate—even if not required—to take advantage of QTIP and portability elections? The determination will play a pivotal role in the sub-trust funding.
Dive into subtrust funding on the death of the first spouse in the context of a joint revocable trust; the effects of different estate planning techniques on subtrust funding; spreadsheets for subtrust allocation; and analyze a hypothetical fact pattern using spreadsheets. The course will also cover income tax issues related to funding; opportunities presented by QTIP; portability elections; marital deduction and generation-skipping formulae; and stale trust funding.
Formerly titled: Subtrust Funding Workshop