CPE Catalog & Events
K2’s Technology Update
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
Webinar
2.00 Credits
Member Price: $105
Bonus Depreciation, Section 179 de minimis deductions
Federal Tax Update - Individual & Business Current Developments
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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.
CFO - Doing the Right Things Right
-
Webinar
8.00 Credits
Member Price: $270
Incentive Compensation Plans That Incentivize - Design Plans That Work! Incentive plans can influence behavior, but do they effectively drive the performance we desire? This seminar will explore why incentive plans work and why not? We will also discuss challenges like setting limits on incentives and recognizing performance across different divisions. Many incentive plans fail to meet their goals, so learn from previous mistakes to ensure your plans work as intended! Beyond the Boardroom: Corporate Governance Best Practices Balancing financial responsibilities with sound governance and ethical leadership can be challenging, particularly for smaller organizations. In this session, we will cover the essential skills for leading with accountability, setting high ethical standards, and engaging effectively with the Board. Governance is not a buzzword - it is impactful! We'll discuss the importance of improved governance and provide practical strategies to implement today's best practices. Developing a Great Internal Audit Department: The Process How can we enhance our Internal Audit department and increase its value? What metrics should we track, and what key elements are essential for success? This seminar will show you how to turn Internal Audit into a profit center. Leading organizations rotate future leaders through Internal Audit because effective audits, supported by the right processes and personnel, are crucial for overall success. A modern Internal Audit department pays for itself, and this seminar will help you maximize its value. Ethical Dilemmas: Navigating Blurred Lines: Ethical Decisions Making Made Easy Ethics can be complex, but developing strong decision-making skills is essential in today's pressured environment. This seminar offers a clear framework for navigating ethical dilemmas, helping you make confident decisions, uphold your integrity and maintain your license. Remember, ethics is not just about meeting requirements; it reflects who we are and our core values.
Defining Where and Why Internal Controls are Needed
-
Webinar
2.00 Credits
Member Price: $105
This session is taught via the use of case studies adapted from real world examples. The topics discussed in this session include: Control design basics. Areas or segments of an enterprise to control. Controls to reduce risk. Controls to drive operations.
Federal Tax Update with Greg & George Individual
-
Webinar
4.00 Credits
Member Price: $200
Important new tax cases. Legislative update (including Tax Cuts and Jobs Act extension). New administrative releases including revenue rulings, revenue procedures and notices.
Federal Tax Update with Greg & George Business
-
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 Tax Cuts and Jobs Act extension). New administrative releases including revenue rulings, revenue procedures and notices.