CPE Catalog & Events

1065 Mastering Preparation and Planning Part 1

Changes on Schedule K. Schedules K-2 and K-3. When does a business involving spouses require a partnership return? How to eliminate late-filing penalties for partnership returns. When must a partnership return be filed? How to apply the bonus depreciation rules to partnership step-ups under Schedule 743. New IRS form allowing revocation of section 754 election. When it's possible to revoke the election. Answering Form 1065 questions on passive activity grouping.

Federal Tax Update - C & S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065)

This session is a comprehensive review of the Federal business income tax provisions and tax forms/schedules that will affect the 2025 tax returns and 2026 tax projections with an emphasis on newly enacted income tax legislation, court cases, and IRS guidance. Each participant will receive a comprehensive business income tax reference manual that includes numerous practice aids, real world examples, new Federal income tax forms and schedules, as well as Pat Garverick's Quick Reference Chart. Topics include but are not limited to: Discuss the most recent business income tax legislation passed to date including any TCJA provisions expiring after 2025. Review numerous business income tax provisions including but not limited to the 20% qualified business income (QBI) deduction; changes to NOLs, Schedule 461(l) business loss limitations, Schedule 163(j) business interest deduction limitations, accounting method changes, depreciation, fringe benefits and entertainment expenses. Brush up on issues related to compensation, distributions, liquidations, self-employment taxes and retirement plans. Look at any changes to the Forms 1120, 1120S, and 1065 and other related schedules and forms.

K2’s Next Generation Excel Reporting

• Identifying weaknesses in traditional reporting processes• Using leading-edge features in Excel to improve reporting practices• How to work with Power Query to solve common reporting challenges• Adding Slicers and Timelines to your Excel-based reports

1065 Mastering Preparation and Planning Part 2

When should self-employment earnings be reported for an LLC member? Important new clarification on Schedule M-2 reporting. How to complete Schedule K-1, including. Completing Form 8825. Electing out of the dangerous new IRS audit rules for partnerships (CPAR). When must a partnership complete Form M-3?

How Fraud Can Affect Smaller Organizations

This session is taught via the use of case studies adapted from real world examples. The topics discussed in this session include: The reasons for fraud. Fraudulent acts that are initiated against smaller organizations. Methods to stop fraud attempts against small businesses.

This Year's Top Tax and Financial-Planning Ideas WEBCAST

Timely coverage of breaking tax legislation, including the SECURE 2.0 Act and Inflation Reduction Act provisions applicable to individuals. Changes to the lifetime estate tax exemption by the TCJA in light of April 2022 proposed regulations. Considerations when selling a principal residence. Tax benefits of HSAs. An overview of the mechanics and practical considerations of Donor Advised Funds. Virtual currency and digital assets. The Corporate Transparency Act and FinCEN Beneficial Ownership Information reporting . An update on income tax and estate-planning ideas, including any recent changes. Tax ideas for the current year. Miscellaneous tax-planning techniques that can add up to significant tax savings. How to use the whole family for tax savings. Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings.

K2’s Accountant's Guide to QuickBooks Online

• Understanding your QBO subscription and licensing options• Recording routine and non-routine transactions in QBO• Importing and exporting data to/from QBO• Creating effective reports• Describing the process for integrating third-party applications with QBO• Troubleshooting issues with QBO reports and data

Rocky Mountain Technology Conference Virtual

CFO - Leading and Reporting

Many management reports are misunderstood or poorly utilized. If your audiences are missing the message, learn how to capture their attention and deliver actionable insights. Discover "The Trifecta" and five secrets for effective reports and presentations that will resonate with your audience. This seminar will provide valuable insights to help management understand financial reports. Become the hero who delivers clear, informative reports with practical examples of best practices. Every organization, team, and family have its own unique culture, and each member has their own perspective. We'll explore different types of culture, what makes them effective, what can weaken them, and how to adapt actions for transformation? You'll learn to change culture without major personnel shifts, reduce resistance to change, and foster a low-fear, high-confidence environment that boosts productivity and lowers turnover. Strong culture attracts top talent. Culture matters. Trust is the foundation of all relationships but lies undermine trust and reduce productivity. Can we recognize deception and protect ourselves from being misled? Learn effective ways to discern lies and discover a proven process to uncover the truth. The role of today's financial leader extends beyond traditional stewardship to encompass agility, innovation, crisis management, and strategic foresight. This seminar will highlight the essential skills needed to thrive in 2025 and beyond. Effective leaders are innovation champions, technology advocates and change agents. Adaptability is crucial for true leaders. This seminar will equip you with the tools and insights to confidently navigate the evolving demands of financial management.

IRAs: What You Need to Know about Contributions, Conversions and Distributions

Determine clients who are well suited for conversion from traditional to Roth IRAs. When should clients recharacterize IRA contributions? What special traps are present in the IRA area? How to receive waivers for clients who failed to take the proper required minimum distributions (updated for the SECURE Act 2.0). Requirement minimum distributions from inherited IRAs (updated for SECURE Act 2.0 and also 2023 IRS guidance).

What Tax Practitioners Need to Know About Medicare WEBCAST

Eligibility for Medicare. How to apply for Medicare. Introduction to Parts A, B, C, and D of Medicare. Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries. Late enrollment penalties. Medicare Advantage in lieu of original Medicare. The Affordable Care Act's impact on Medicare. Legislative and regulatory developments.

K2’s Excel PivotTables for Accountants

• 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

K2’s Artificial Intelligence For Accounting And Financial Professionals

• Exploring AI applications in accounting and finance• Understanding AI features in everyday tools• Embracing the future: AI's+F22G22

K2’s Ethics And Technology

• Understanding the differences between ethics, morals, and laws• Key technology issues that can impact ethical behavior in businesses• Examples of potential ethical conflicts precipitated by modern technologies

Hot IRS Tax Examination Issues for Individuals and Businesses

Prepare now and protect yourself from new audit examinations. What to do when there is tax-related identity theft. Understanding substantiation requirements for travel, charitable contributions, vehicles, meals, virtual currency considerations, and tax-related identity theft. Gaining an in-depth understanding of IRS hot examination issues including passive loss rules, real estate professional status, and the Section 199A provisions as they pertain to rental real estate. Identify how the IRS holds persons other than an employer liable for unpaid payroll taxes, a.k.a., the trust fund recovery penalty. Understanding IRS Audit Techniques Guides and Compliance Campaigns. Recognizing the 30-day letter and the 90-day letter, including what the taxpayer's responsibilities are.

Surgent's Individual Income Tax Update

Timely coverage of breaking tax legislation. Form 1099-K reporting requirements. FinCEN reporting requirements under the Corporate Transparency Act. Employee Retention Tax Credit updates. Review of pertinent cases and rulings affecting taxpayers. Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more. Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas.

Federal Tax Update with Greg & George

Important new tax cases. Legislative update (including Tax Cuts and Jobs Act extension). New administrative releases including revenue rulings, revenue procedures and notices. 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.

Federal Tax Update with Greg & George WEBCAST

Important new tax cases. Legislative update (including Tax Cuts and Jobs Act extension). New administrative releases including revenue rulings, revenue procedures and notices. 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.

Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times

Commencement of a bankruptcy proceeding. Protections provided to debtors under the Bankruptcy Code. Key procedural aspects of bankruptcy. The automatic stay. Differences between Chapters 7, 11, and 13 bankruptcy cases. The bankruptcy discharge. Proofs of claim Plans of reorganization. Litigation that can arise during bankruptcy. Creditor committees. Bankruptcy trustees. Avoidable preferences and fraudulent transfers. Special rights afforded to landlords and secured creditors.

Washington Sales and B&O Tax

Sales tax topics include taxable gross income, the use tax, exemptions, interstate and foreign sales, and special areas including construction activities and information technology. The B&O tax covers includable gross income, deductions, reimbursements, interstate apportionment, credits, and local B&O taxes. Tax administration and audits discusses Washington tax resources, registration, interest, penalties, reducing audit risk, preparing for a tax audit, and tax audit survival.