CPE Catalog & Events
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.
CFO - Doing the Right Things Right
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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
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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
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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
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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 Tax Cuts and Jobs Act extension). New administrative releases including revenue rulings, revenue procedures and notices.
IRS Tax Examinations and Hot Issues WEBCAST
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Webinar
4.00 Credits
Member Price: $185
Criteria that the IRS uses to select returns for examination. Substantiation requirements for travel, charitable contributions, vehicles, meals, virtual currency considerations and tax-related identity theft. Understanding worker classification determinations on who is an employee and who is an independent contractor. Distinguishing S corporation officer's reasonable compensation issues. How the IRS holds persons other than an employer liable for unpaid payroll taxes, a.k.a., the trust fund recovery penalty. Tax-related identity theft procedures.
Guide and Update to Compilations, Reviews, and Preparations WEBCAST
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Webinar
4.00 Credits
Member Price: $185
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services. SSARS No. 22, Compilation of Pro Forma Financial Information. SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018. SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. Sample comprehensive engagement work programs for preparation, compilation, and review engagements.
Income Tax Accounting
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Webinar
8.00 Credits
Member Price: $270
Scope of FASB ASC 7 40, Tax positions, including uncertain tax positions, Deferred tax assets and liabilities, Permanent and temporary differences, State and local tax accounting, Valuation allowances, Financial statement presentation and disclosure.
K2’s Excel Best Practices
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Webinar
8.00 Credits
Member Price: $250
• Best practices associated with creating Excel workbooks, including managing workbooks• How to secure Excel workbooks• Collaboration options and best practices in Excel• Effective reporting techniques in Excel
Estate & Trust Primer
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Webinar
4.00 Credits
Member Price: $185
Types of trusts, Trustee powers, Recognition and realization of income, Elements of an estate, Taxation of trusts and estates, Basic concepts of estate planning
The Most Critical Challenges in Governmental Accounting Today
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Webinar
4.00 Credits
Member Price: $185
The implementation of GASB No. 101 on compensated absences. The 2025 application of GASB No. 102 regarding certain risk disclosures. GASB No. 103 addressing improvements to the financial reporting model. Additional recently issued GASB standards and projects.
K2's Excel Tips, Tricks, and Techniques for Accountants
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Webinar
8.00 Credits
Member Price: $250
• Fundamental Excel techniques all accounting and financial professionals should know and use • Creating date-based calculations in Excel • How to create Excel templates • Key options you should enable in Excel • Linking data in Excel
Postmortem Estate Planning: Navigating Decedent's Estate Issues
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Webinar
8.00 Credits
Member Price: $280
Alternative valuation date: implications and application, Portability and its role in estate tax planning, Installment payments of estate taxes: opportunities and requirements, Strategic use of QTIP elections under IRC Schedule 2056(b)(7), Qualified disclaimers and their benefits, Basis issues in postmortem planning, Decedent's final income tax return and payment of estimated taxes, Managing medical expenses and administrative expenses efficiently, Sixty-five-day rule election: utility and requirements, Income and deductions in respect of the decedent (IRD) and its implications.
K2’s Advanced Excel
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Webinar
8.00 Credits
Member Price: $250
• Collaboration and security techniques• Tables, data models, and PivotTables• Advanced formulas• Data queries• Creating effective visualizations
Navigating Your Client Through the IRS Appeals Process
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Webinar
4.00 Credits
Member Price: $185
Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less. Writing and filing a Formal Protest, including required information. Alternative Dispute Resolution options available to clients. Negotiation and time limitations. Preparing and submitting a Tax Court petition to preserve a client's rights.
Fraud Case Studies: Schemes and Controls WEBCAST
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Webinar
4.00 Credits
Member Price: $185
Recent fraud cases. Common fraud schemes perpetrated by those within and outside victim organizations. Consider the lessons learned. Best practices to further our fraud prevention.
The Bottom Line on the New Lease Accounting Requirements
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Webinar
4.00 Credits
Member Price: $185
Lease classification, Amortization of the leased asset, Derecognition of the underlying asset, Recognition of lease receivables, Lease modifications, Sale and leaseback transactions
Depreciation Rules for Bonus and Section 179 Expensing
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Webinar
2.00 Credits
Member Price: $105
Bonus depreciation for acquisitions and construction. History of qualified property categories and QIP. The CARES Act and related Rev. Procs. Section 179 expensing. Energy incentives. The tangible property regulations. 1031 exchanges. Strategic hierarchy.