CPE Catalog & Events
K2’s Top PDF Features You Should Know
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Webinar
4.00 Credits
Member Price: $180
• Best practices for creating, editing, and managing PDFs• The process for creating and distributing PDF forms• Integrating PDFs with other applications• Securing your PDFs
K2’s Better Productivity Through Artificial Intelligence And Automation Tools
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Webinar
4.00 Credits
Member Price: $180
• Practical opportunities to leverage artificial intelligence and automation in business settings• Potential risks associated with using AI and automation, including inherent ethical issues• Pros and cons associated with tools such as ChatGPT, Bard, Power Automate, and Zapier
Estate Planning for 2025 and Beyond
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Webinar
8.00 Credits
Member Price: $280
Analysis of upcoming trends and anticipated shifts in estate planning practices. Review of legislative updates affecting estate planning strategies in 202 5and beyond. Advanced techniques for minimizing estate taxes and maximizing wealth transfer efficiency. Integration of digital assets and technology into estate planning frameworks. Consideration of unique challenges presented by blended families, same-sex marriages, and non-traditional relationships. Utilization of sophisticated tools such as trusts, family partnerships, and charitable vehicles in estate planning. Exploration of international estate planning considerations and cross-border implications. Embracing sustainable and socially responsible practices in estate planning. Strategies for philanthropy and legacy planning within the estate planning framework.
Small Business Retirement Plans: Picking the Right Plan for Your Client
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Webinar
2.00 Credits
Member Price: $105
Which clients are best suited for each of the following plans: SEP-IRA's - Which clients are best suited for each of the following plans: SIMPLE IRA's, 401(k)'s, Traditional and Roth IRA's, Defined benefit plans. How will SEP Roth and SIMPLE Roth contributions work under the SECURE Act 2.0? What are the payroll tax consequences of choosing each type of plan. Which plans provide the greatest flexibility? Which plan can provide the quickest accumulation of retirement savings?
K2’s Technology Update
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Webinar
4.00 Credits
Member Price: $180
• Developments in hardware and software• Options for communicating and collaborating more effectively• Addressing cybersecurity issues
K2’s Microsoft Teams
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Webinar
4.00 Credits
Member Price: $180
• Understanding the Teams platform• Communicating and collaborating in Teams• Adding applications and services to Teams• Extending Teams to individuals outside your organization
K2’s Securing Your Data: Practical Tools For Protecting Information
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Webinar
4.00 Credits
Member Price: $180
• Understanding today’s cybersecurity risks• Identifying major cybersecurity risks• Implementing specific steps to reduce risk
Schedules K-2 and K-3: Filing Requirements
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Webinar
0.00 Credits
Member Price: $105
IRS goals in requiring these schedules, Detailed discussion of the domestic filing exception for 2023 tax year, Filing requirements and exceptions for every part of Schedules K-2 and K-3, Examples based on client situations encountered in practice.
The Complete Guide to Washington Death Taxation
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Webinar
8.00 Credits
Member Price: $280
Thorough exploration of Washington Estate Tax Law. Step-by-step guidance on preparing the Washington Estate Tax Return. Addressing diverse postmortem estate planning intricacies within the context of the Washington Estate Tax Return. Aligning with the Federal Estate Tax Return (Form 706). Coordinating with estate administration matters and analyzing probate considerations. Exploring non-probate elements and evaluating valuation complexities. Examining challenges related to joint tenancy.
Schedules K-2 and K-3: Preparation of Forms
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Webinar
0.00 Credits
Member Price: $105
How to read and complete Parts II and III for Foreign Tax Credit, Practical tips on how to tackle Parts IV and IX for corporate partners, How to correctly fill out Parts X and XIII for foreign partners, Comprehensive examples for operating, real estate rental, and investment partnerships with filled-in sample forms.
Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
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Webinar
8.00 Credits
Member Price: $280
Timely coverage of breaking tax legislation. Applicable coverage of any basis considerations within any recent tax legislation. Passthrough basis calculations required as attachments to certain individual returns. Executor's form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust? How Schedule 179 limitations affect basis and how tax-benefit rule is applied. Basis implications of personal assets converted to business use. How to calculate basis of inherited qualified and joint tenancy property. Tax basis capital account reporting requirements. S corporations: Beware of final IRS regulations regarding "open debt"; determine how to calculate basis; worksheets are included; understand the effect of stock basis and debt basis and IRS's recent focus on "at-risk basis" for shareholders; recognize how AAA applies or doesn't apply to S corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary post-termination rules for eligible corporations, which will be important for S corps returning to C corps. LLCs and partnerships: Learn the detailed rules of Schedule 704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under Schedule 704 & for "at-risk" under Schedule 465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and "at-risk basis"; review Schedule 754 step-up in basis rules; the economic effect equivalence test or "dumb-but-lucky" rule; learn to apply the complex rules of distribution of cash vs. property, and the basis treatment of charitable contributions and foreign taxes paid.
Crucial Real Estate Taxation Insights Part 1
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Webinar
2.00 Credits
Member Price: $105
Bonus Depreciation, Section 179 de minimis deductions
Federal Tax Update - Individual & Business Current Developments
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Webinar
8.00 Credits
Member Price: $335
This fast-paced session is a comprehensive review of newly enacted income tax legislation, issuance of income tax regulations, court cases, IRS notices, revenue procedures and private letter rulings affecting individuals and businesses. Each participant will receive a comprehensive manual with the hottest tax topics including Pat Garverick's Quick Reference Chart. Topics include but are not limited to: Discuss the most recent individual and business income tax legislation passed to date including any TCJA provisions expiring after 2025. Walk through major tax changes to corporations, partnerships and/or individuals and any changes to the income tax forms and other related schedules. Review numerous business income tax provisions including but not limited to the 20% qualified business income (QBI) deduction; changes to NOLs, 461(l) business loss limitations, accounting method changes, depreciation, retirement plans, fringe benefits and entertainment expenses. Brush up on the individual and business income tax rates (e.g., income tax rates, capital gain tax rates, self-employment tax and alternative minimum tax (AMT), 3.8% net investment income tax), Discuss other individual income tax topics and changes to filing status, personal exemptions, itemized deductions, exclusions from income, adjustments to income and income tax credits (e.g., child tax credit and dependent care credit). Walk through changes to IRAs and the NEW final required minimum distribution (RMD) regulations. Review other important IRS audit areas such as basis and at-risk limitations for S shareholders and partners, passive activity losses and real estate professionals and self-employment taxes.
Crucial Real Estate Taxation Insights Part 2
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Webinar
2.00 Credits
Member Price: $105
How to distinguish repairs from capital improvements. Partial disposition losses. Deducting removal costs. Depreciating property acquired in a like-kind exchange Converting nondeductible interest expense into deductible interest expense
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.
NavigatingThe Coming Banking Crisis
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Webinar
2.00 Credits
Member Price: $105
Overcoming banking industry challenges. Protective strategies against financial market disruptions. Ensuring financial stability for organizational lines of credit.
Crucial Real Estate Taxation Insights Part 4
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Webinar
2.00 Credits
Member Price: $105
Common types of real estate professionals. Like-kind strategies. Ordinary income recapture on the sale of real estate. Important considerations in allocating the sales prices of real estate in a written agreement.
Section 199A: Applications and Challenges
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Webinar
4.00 Credits
Member Price: $185
The latest guidance from the IRS provided through regulations or administrative announcements. Taxpayers that own multiple entities; aggregation rules. Calculating qualified business income. The latest guidance on specified trades or businesses. Taxable income limits on specified service trades or businesses. Maximizing the 20 percent deduction for pass-through entities and Schedule Cs. Accounting for negative QBI. Whether particular tax entities offer a greaterSchedule 199A deduction. Whether the owner of a Schedule E with net rental income can claim the Schedule 199A deduction. A look to the future. Will Schedule 199A survive?
Advanced Tax Planning: S Corporations
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Webinar
8.00 Credits
Member Price: $270
Basis in S corporation stock, Distributions, Compensation planning, Qualified subchapter S subsidiaries, Liquidations, reorganizations, and redemptions, Estate planning and the use of trusts, Section 199A
Fiduciary Income Tax Returns - Form 1041 Workshop with Filled-in Forms
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Webinar
8.00 Credits
Member Price: $280
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. Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation. Comprehensive trust and estate case studies, with filled-in forms.