CPE Catalog & Events
Passive Activities & Rental Real Estate Income Tax Issues 25-26
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Webinar
8.00 Credits
Member Price: $329
Detailed coverage of the passive activity rules under IRC 469 (and related regulations), how the 3.8% net investment income tax under 1411 and qualified business income (QBI) deduction under 199A applies to rentals and passive activities, and what is a trade or business rental is under 162 How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships Definition of activity and the activity grouping and disclosure rules Real estate professional exception to the PAL rules for investments in non-passive rentals Special $25,000 loss allowance for rental real estate with active participation Material participation safe harbor rules Events that trigger suspended PALs Limitations on tax credits generated by passive activities Special rules that re-characterize passive income to non-passive income What rentals are subject to self-employment tax under 1402
Estate and Financial Planning for the Older Client
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Webinar
8.00 Credits
Member Price: $225
Medicare and Health Insurance Options Life Insurance Strategies for Elders Social Security Planning Considerations Medicaid Planning and Trusts Retirement Account Optimization Techniques Tailored Estate Planning for Older Clients Long-Term Care and Housing Alternatives Gifting Strategies in Estate Planning Unique Financial Challenges of Aging Clients
Ethical Considerations in Working with Cannabis
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Webinar
1.00 Credits
Member Price: $55
The major topics covered in this class include:Framework for assessing the propriety of offering services within the state legal, regulated cannabis industryAssist in identifying key stakeholders to be considered in conjunction to providing cannabis industry services, including:partnersstaffclientsBanking relationshipsMalpractice insurance
Microsoft Outlook "Must Know" Email Tips
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Using Quick Parts to streamline message composition.Eliminating inefficient back and forth appointment scheduling with the Bookings app.Using category codes and contacts to send bulk emails.Sending emails to Teams and OneNote.Organizing your inbox with custom views, rules and folders.Mastering the search tools to find emails quickly.Review of key option settings to maximize email productivity.
Surgent's The Complete Guide to Payroll Taxes and 1099 Issues
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Webinar
8.00 Credits
Member Price: $279
Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding Statutory employees, independent contractors, and possible changes to §530 relief Penalties -- Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and §401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940 Understanding payroll tax responsibilities in the gig economy
Building Your Own Library of Anti-fraud & Continuous Monitoring Tests
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Webinar
1.00 Credits
Member Price: $39
Build your own forensic data analytics tests around vendors, customers or employees Expand your knowledge and library of available anti-fraud tests and behavioral algorithms Align the right tests to the appropriate risks Practical applications and use cases
Working Through Grief and Loss - How to Build a Supportive Workplace
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Webinar
1.00 Credits
Member Price: $39
Employee Relations Culture Leadership Employee Retention
Maintaining a Harmonious Working Environment
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Webinar
1.00 Credits
Member Price: $39
Disassociating yourself and your employer from discriminatory comments Scripts for addressing potential and actual sexual harassment situations Consensual relationships between leaders and their subordinates Effective violence prevention measure Survival tactics in active violence situations
Creating A Culture of Trust
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Webinar
1.00 Credits
Member Price: $39
Culture Trust
Yellow Book Ethics
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Webinar
2.00 Credits
Member Price: $79
Ethics Accounting & Auditing Yellowbook
Creating an Ethical Work Environment
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Webinar
2.00 Credits
Member Price: $89
Ethical Values and PrinciplesHuman Factors impacting ethical choicesProfessional and organizational responsibilities in creating an ethical work environmentTools for ethical decision making
2025 A&A Update With Technology Implementation
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Webinar
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Deep dive into the Accounting Standards Updates (ASUs) effective in 2025.Insights from the FAF's 2024 PCC Review.Overview of FASB's Invitation to Comment - Agenda Consultation.The essential changes in quality management standards that firms must implement by the end of 2025. Common deficiencies identified by the DOL in EBP (Employee Benefit Plan) engagements and provide a peek at upcoming projects from the Auditing Standards Board (ASB).
Estate Planning Strategies: Advanced Techniques and Tools
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Webinar
8.00 Credits
Member Price: $245
Legislative and regulatory changes in estate and gift taxation Wealth transfer strategies under the new administration Charitable deduction planning and compliance requirements Advanced estate planning tools, including split-interest trusts Using closely held stock for charitable contributions Generation-skipping transfer tax planning Strategic use of life insurance in estate planning
K2's Excel Essentials For Staff Accountants
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Webinar
8.00 Credits
Member Price: $225
Best practices for creating and working with Excel workbooks Effectively using Excel functions when creating formulas The importance of PivotTables in modern reporting environments Best practices for formatting your workbooks
K2's Excel PivotTables for Accountants
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Webinar
4.00 Credits
Member Price: $225
PivotTable fundamentals, including Recommended PivotTables and the six elements of PivotTables Formatting PivotTables Advanced PivotTable techniques and options, including consolidation PivotTables, user-defined calculations, and working with Power Pivot Analytical techniques available in PivotTables
Leadershift Ethics: Things Must Change!
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this course include:The litmus test for all of your decisions and actionsEthical principles when managing through changePressures that threaten ethical change managementCase studies of what can go sideways when ethics are not part of every stage of changeWinning strategies for ethical self-regulation
Shortcuts that Excel Users Love
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this course include:The power of keyboard shortcutsOft used features with more capability than meets the eyeNew helpful featuresNote: This session is taught using Hands-On methodology. We provide practice files that tie to the examples in the course materials so participants can undertake all the steps in unison with the instructor.
K2's Saving Time With Electronic Forms
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Webinar
1.00 Credits
Member Price: $39
Comparing the capabilities and costs associated with forms/data collection tools and the different approaches taken by each tool The benefits and risks associated with using each approach Examples of how tools can be used effectively, with examples
Written Information Security Plans
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Webinar
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Introduction to the Gramm-Leach-Bliley Act and its impact on data security.Circular 230 compliance and due diligence for practitioners.AICPA Statements of Standards relevant to WISP requirements.Key components of a Written Information Security Plan.Training requirements for employees, staff, and contractors.Practical guidance for drafting and implementing a WISP.FTC enforcement of data security standards for PTIN holders.Best practices for maintaining and updating WISP compliance.
Crucial Real Estate Taxation Insights Part 3
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Webinar
2.00 Credits
Member Price: $105
Self-employment tax for rental real estate, including Airbnb's. Taxation of vacation homes including planning to increase deductions and the "Augusta rule." Section 199A for rental real estate.