CPE Catalog & Events
Estate Planning Strategies: Advanced Techniques and Tools
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Webinar
8.00 Credits
Member Price: $280
Examining the evolving dynamics of estate planning and its intersection with the Internal Revenue Code. Applying advanced tax-efficient strategies for charitable deductions, including the use of split-interest trusts and gifts of closely held stock. Utilizing life insurance and life insurance trusts as powerful estate planning tools, and understanding their role alongside private annuities. Developing strategies for generation-skipping transfers and calculating their tax implications. Implementing GRITs, GRATs, GRUTs, and QPRTs for effective estate planning. Understanding the tax implications of split-interest purchases and their benefits in estate planning. Navigating the requirements and benefits of charitable trusts, including compliance and strategic use for client benefit.
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.
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.
Exploring Business Valuation Fundamentals
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Webinar
2.00 Credits
Member Price: $105
What does value mean?, Technical vs. fundamental analysis, Intrinsic value, Other discounted cash flow models, Assumptions in the Gordon Growth Model, Valuations using free cash flows, Residual income model, Enterprise value, Value in mergers and acquisitions, Small business valuations and discounts, Advanced valuation models
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.
Advanced Audits of 401(k) Plans: Best Practices and Current Developments
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Webinar
8.00 Credits
Member Price: $280
Audit requirements for ERISA Schedule 103(a)(3)(C) audits, An annual update of the changes affecting 401(k) plans, Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics, Best practices for engagement planning, internal controls, risk assessment, and detailed testing, Avoiding common mistakes while performing audit procedures, Plan mergers and acquisitions, Common audit reporting and disclosure issues
CFO Series: Driving Efficiency Partnered with the Idaho Society
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Webinar
8.00 Credits
Member Price: $310
Types of audits: external, internal, compliance, regulatory, Objectives of each audit type and how they differ, Aligning management's role with auditor expectations, What to expect in the planning phase, Fieldwork survival tips and communication best practices, Documentation dos and don'ts, Responding to findings and building effective action plans, Avoiding common audit pitfalls. What internal controls are—and what they are not. Why do even small organizations need controls. COSO and the five core components of a sound internal control system. Common control failures and real-world consequences. Examples of scalable financial, operational, and compliance controls. How to tailor controls to your organization's size and risk profile. Embedding internal controls into daily operations. How to monitor, evaluate, and adapt controls over time. The importance and structure of the cash flow statement. Understanding operating, investing, and financing activities. Presenting the statement using the "Sources and Uses" approach. How to tell the business story through cash flows and alternative reporting methods. Identifying key drivers of cash and liquidity. Bridging the gap between accrual accounting and understanding cash. Communicating effectively with CEOs, boards, and non-financial stakeholders. Psychological tricks and tactics used by fraudsters, How fraudsters avoid detection . Red flags that were missed, and why? Cultural and organizational blind spots. How internal controls failed or were bypassed. Lessons learned from each case—and how to apply them. How to strengthen fraud awareness without creating fear. Key questions auditors and leaders should ask earlier.
2026 Washington Ethics and New Developments with Mark Hugh WEBCAST
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Webinar
4.00 Credits
Member Price: $185
The AICPA Code of Professional Conduct, Washington ethics rules and recent changes, new developments, best practices for CPAs in public accounting and industry, case studies, and Washington administration and enforcement.
Federal Tax Update Individual with Greg and George
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Webinar
4.00 Credits
Member Price: $200
Important new tax cases. Legislative update (including new administrative guidance on the OBBBA which was signed into law in 2025). New administrative releases including revenue rulings, revenue procedures and notices.
Federal Tax Update Business with Greg and George
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Webinar
4.00 Credits
Member Price: $200
Important new tax cases. Common circumstances that result in S corporation terminations (including how to fix mistakes). A new case from the Tax Court on an S corporation that triggered large gains from constructive distributions. Legislative update (including new administrative guidance on the OBBBA which was signed into law in 2025). New administrative releases including revenue rulings, revenue procedures and notices.
Creative Strategies for Buying, Selling, and Gifting a Business
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Webinar
8.00 Credits
Member Price: $280
Valuation methods, Stock purchase vs. asset purchase structures, Estate and gift tax planning strategies, Gifting of business interests, Transfer of interests to split-interest and grantor retained trusts, S corporation stock transfers to trusts, Family limited partnerships and self-canceling installment notes, Using ESOPs to transfer business ownership
Multistate Income Tax Issues
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Webinar
4.00 Credits
Member Price: $185
Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus, Emerging compliance issues in the new sales tax economy, Income Tax (and other forms of tax): Economic nexus (taxation without physical presence), Will states shift away from income tax and increase reliance on sales tax after Wayfair?, Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? When to consider voluntary compliance even though the laws do not dictate a sales tax responsibility
Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues
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Webinar
2.00 Credits
Member Price: $185
ERISA compliance: employee welfare plans and qualified plans, Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care, Health care plans: HRAs, HSAs, and other employer-sponsored plans, Qualified plan requirements: eligibility, coverage, and vesting
Virtual Currency: Keeping Up with the Tax Code
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Webinar
2.00 Credits
Member Price: $105
Overview of virtual currency, Property transactions with virtual currency, Receiving virtual currency as payment, Paying using virtual currency, Charitable donations with virtual currency, Gifting of virtual currency, Form 8300 reporting
Mergers and Acquisitions – Complete Guide to Relevant Issues and Choice of Business Entity
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Webinar
4.00 Credits
Member Price: $185
Asset vs. stock acquisitions, IRC Sections 338 and 336 elections, Basics of IRC Section 382, Basics of IRC Section 280G, Earnouts and contingent payments, Treatment of transaction costs, Mixed entity transactions, Tax aspects of entity structures, Partnership, sole proprietorship, S Corp, C Corp, LLC, and LLP issues, Organizing an entity
Idaho Tax Conference Partnered with the Idaho Society
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Webinar
16.00 Credits
Member Price: $565
2026 Washington Ethics and New Developments with Mark Hugh WEBCAST
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Webinar
4.00 Credits
Member Price: $185
The AICPA Code of Professional Conduct, Washington ethics rules and recent changes, new developments, best practices for CPAs in public accounting and industry, case studies, and Washington administration and enforcement.
Forms 7217 and 7203
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Webinar
2.00 Credits
Member Price: $105
Tax treatment of partnership distributions to partners of cash and property other than cash, Basis of property received in a partnership distribution, Executive Order 14219 withdrawing the IRS's new regulations regarding basis shifting, Organization and structure of the new Form 7217, Who must file Form 7203, Determining the S corporation shareholder's initial basis in his or her stock, Basis limitations on partnership losses and deductions, Organization and structure of Form 7203 — understanding the three parts of Form 7203, Filing criteria for Form 7203, Calculating an S corporation shareholder's share of S corporation deductions and credits, Understanding stock and debt basis
Federal Tax Update Individual with Greg and George
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Webinar
4.00 Credits
Member Price: $200
Important new tax cases. Legislative update (including new administrative guidance on the OBBBA which was signed into law in 2025). New administrative releases including revenue rulings, revenue procedures and notices.