CPE Catalog & Events

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2021 Federal Income Tax Update - Part 2 - What's New and What's on the Horizon

Saturday, January 29 10:30am - 2:14pm

Webinar

4.00 Credits

Increase in corporate tax rate Increase in top marginal income tax rate Increase in capital gains rate Changes in Net Investment Income Tax rate to trade or business income of certain high-income individuals New QBI limitations for IRC §199A Limitation on excess business losses Surcharge on high-income individuals, trusts, and estates Elimination of higher unified credit Increase in limitation of IRC §2032A special use valuation Grantor Trust rule changes Reduction in valuation discounts Retirement plan contribution limitations for high-income taxpayers RMD increase for high-income taxpayers Elimination of “back-door IRAs Various IRA changes Many additional miscellaneous changes Year-end estate and gift planning ideas Year-end gifting ideas Charitable transaction planning Roth conversion ideas

2021 Business Tax Update with Doug Van Der Aa

Monday, January 31 10:00am - 1:51pm

Webinar

4.00 Credits

2020-21 tax legislation, rulings and developments Deprecation update: Section 168(k) and Section 179 immediate expense deduction and bonus depreciation Update on tax return preparer standards S corporation and partnership developments Estate and gift tax changes Miscellaneous business developments, including regulations and rulings affecting depreciation, accounting method changes, and other business tax issues.

2021 Federal Income Tax Update - IRAs, Pensions, Estate/Gift, and Education Issues

Monday, January 31 8:00am - 11:49am

Webinar

4.00 Credits

Traditional IRAs Roth IRAs Roth conversion strategies and issues Understanding the changes made by the SECURE Act corelate with changes in the tax law Rollovers Qualified Plan Issues Federal Estate and Gift Tax issues in a changing tax environment Various Education Issues

2021 Federal Income Tax Update - Part 2 - What's New and What's on the Horizon

Monday, January 31 12:00pm - 3:44pm

Webinar

4.00 Credits

Increase in corporate tax rate Increase in top marginal income tax rate Increase in capital gains rate Changes in Net Investment Income Tax rate to trade or business income of certain high-income individuals New QBI limitations for IRC §199A Limitation on excess business losses Surcharge on high-income individuals, trusts, and estates Elimination of higher unified credit Increase in limitation of IRC §2032A special use valuation Grantor Trust rule changes Reduction in valuation discounts Retirement plan contribution limitations for high-income taxpayers RMD increase for high-income taxpayers Elimination of “back-door IRAs Various IRA changes Many additional miscellaneous changes Year-end estate and gift planning ideas Year-end gifting ideas Charitable transaction planning Roth conversion ideas

Choice and Formation of Entity

Monday, January 31 7:00am - 11:00am

Webinar

4.00 Credits

 Types of entities  Formation and elections  Start-up and organization costs  Advantages and disadvantages comparison

Corporate Income Tax Return Fundamentals

Monday, January 31 9:00am - 4:30pm

Webinar

8.00 Credits

Corporate structure entity choice comparisons Form 1120 and Schedule M-1 or M-3 Items for book-tax differences Tax accounting methods Uniform capitalization rules, overview Minor discussion on depreciation: capitalization, gain, loss and recapture Carrybacks, carryforwards and credit Case Study and presentation in return Mergers and Acquisitions impact on the returns

Crucial Tax Topics 2021-2022 with Art Werner - December 21st Date

Monday, January 31 8:00am - 10:00am

Webinar

2.00 Credits

TBD

Crucial Tax Topics 2021-2022 with Art Werner - January 25th Date

Monday, January 31 8:00am - 10:00am

Webinar

2.00 Credits

TBD

Everything You Need to Know About Trusts

Monday, January 31 9:00am - 4:30pm

Webinar

8.00 Credits

Trust obstacles and pitfalls Revoking irrevocable trusts Trust protectors Succession planning, retirement planning and estate planning through trusts Special needs and Medi-Cal/Medicare planning Tax planning with trusts, including, GRATs, QPRTs, IDGTs, etc. Planning with A-B and A-B-C (QTIP) trusts Asset protection through domestic and foreign trusts

Federal and California Tax Update for Individuals | Titans of Tax Tour

Monday, January 31 9:00am - 4:30pm

Webinar

8.00 Credits

2021 legislation from Congress and California, including COVID-19 law changes Income inclusions, exclusions and deductions, including Section 199A developments. Property transaction updates including for virtual currency. Passive activities, hobby and other losses California major developments for individuals Filing status, credits and retirement plan developments Expiring provisions. Tax practice and procedures presented by the Hockham Salkin Toscher Perez law firm Due diligence reminders

Fundamentals of 1031 Exchanges

Monday, January 31 9:00am - 4:30pm

Webinar

8.00 Credits

Statutory framework for 1031 exchanges Business and investment property characterization Deferred exchange rules and techniques Exchange mathematics: boot, gain and basis Reporting for failed exchanges (over two tax periods) Improvement, reverse and non-safe harbor exchanges Partnership and TIC issues: IRC Sec. 761

How to Reopen and Challenge an Assessed Tax

Monday, January 31 10:30am - 12:30pm

Webinar

2.00 Credits

The major topics that will be covered in this class include:The means that CPAs can reopen closed assessments,Doubt-as-to-liability offersAudit reconsiderationAmended returnsRefunds

Working Paper Documentation

Monday, January 31 12:00pm - 2:00pm

Webinar

2.00 Credits

*Source of data for tax adjustments from books *Authority documentation *Case studies - good and bad workpapers

Year-End Tax Planning in a COVID-19 World

Monday, January 31 10:00am - 1:54pm

Webinar

4.20 Credits

Discuss the most recent tax legislation, rulings and developments during 2020-21, including the Americna Rescue Plan Act, the CARES Act and other COVID-19 relief. Tax provision and 2021 extensions. Timing income and deductions. Tax depreciation and expensing update, including QIP. 2021 business losses, carrybacks and carryforwards. Planning for the Section 199A deduction. Medicare tax on high income wages and SE income. Alternative minimum tax (AMT) issues. 3.8% net investment income tax. Reconsidering choice of entity.

2021 Business Tax Update with Doug Van Der Aa

Tuesday, February 1 12:00pm - 3:51pm

Webinar

4.00 Credits

2020-21 tax legislation, rulings and developments Deprecation update: Section 168(k) and Section 179 immediate expense deduction and bonus depreciation Update on tax return preparer standards S corporation and partnership developments Estate and gift tax changes Miscellaneous business developments, including regulations and rulings affecting depreciation, accounting method changes, and other business tax issues.

2021 Federal Income Tax Update - Part 2 - What's New and What's on the Horizon

Tuesday, February 1 10:30am - 2:14pm

Webinar

4.00 Credits

Increase in corporate tax rate Increase in top marginal income tax rate Increase in capital gains rate Changes in Net Investment Income Tax rate to trade or business income of certain high-income individuals New QBI limitations for IRC §199A Limitation on excess business losses Surcharge on high-income individuals, trusts, and estates Elimination of higher unified credit Increase in limitation of IRC §2032A special use valuation Grantor Trust rule changes Reduction in valuation discounts Retirement plan contribution limitations for high-income taxpayers RMD increase for high-income taxpayers Elimination of “back-door IRAs Various IRA changes Many additional miscellaneous changes Year-end estate and gift planning ideas Year-end gifting ideas Charitable transaction planning Roth conversion ideas

2021 Individual Tax Update with Doug Van Der Aa

Tuesday, February 1 10:00am - 1:45pm

Webinar

4.00 Credits

2020-21 federal tax legislation, cases and rulings affecting income of individual taxpayers Review of the revised Form 1040 and its related schedules Gross Income, wages, Schedule C and Schedule E Itemized deductions Capital gain and losses, royalties, alternative minimum tax revisions, rate changes, and other legislative provisions Tax planning

Federal and California Tax Update for Businesses and Estates | Titans of Tax

Tuesday, February 1 9:00am - 4:30pm

Webinar

8.00 Credits

New law provisions and guidance affecting business entities, tax-exempts, and estates and trusts. The continued relevance of COVID-19 law changes still relevant at year-end and into 2022 Key cases and IRS and FTB guidance affecting partnerships, LLCs, C corporations, and S corporations Partnership current developments presented by Troy Lewis Employment taxes and worker classification matters Accounting method developments Estate and trust current developments presented by Justin Miller The state of California and multistate major developments including nexus and sourcing. Expiring provisions.

How to Perform a Personal Financial Health Checkup

Tuesday, February 1 8:00am - 4:00pm

Webinar

4.00 Credits

The major topics that will be covered in this class include:Preparing a personal financial statement following U.S. GAAPRecasting U.S. GAAP personal financial statements into powerful management toolsCreating an effective personal financial plan that will be used "religiously"Effective communication strategies of personal financial informationIdentifying the key factors that must be managed in order to achieve financial self-sufficiencyEffective financial management techniquesHow to create "goal" statements that achieve results

Responsibility to the Public by the CPA

Tuesday, February 1 7:30am - 8:30am

Webinar

1.00 Credits

The major topics covered in this class include:AICPA Code of Conduct: Responsibility to the Public and Due CareCase study: Health SouthReturning client recordsConfidential informationWhistleblowing provisions