CPE Catalog & Events
Form 1041 Advanced Series Part 1: Why Complex Trusts are Complicated 26-27
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TBD
2.0 Credits
Member Price: $99
How to Identify a Complex Trust and the Complications that Arise with Complex Trusts The Importance of Recognizing the Tier System used by Complex Trusts The Advantages and Requirements of the 65-day Rule Special Issues Related to the Charitable Contribution Deduction Use of a Checklist for Complex Trusts
Form 706 Preparation Part 3: Reporting Deductions 26-27
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TBD
2.0 Credits
Member Price: $99
How to report funeral and administrative expenses on Schedule J and/or L How to report debts, mortgages and liens on Schedule K Marital deduction and elections, QTIP, Reverse QTIP, QDOT, over-stated marital deductions Charitable deduction Schedule O and potential problems
Financial Statement Analysis for Managers 26-27
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TBD
4.0 Credits
Member Price: $175
Pros/cons of ratio analysis Cash flow analysis Operating leverage vs. financial leverage Effective financial performance measures
Tax Aspects of Stock Investing 26-27
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TBD
4.0 Credits
Member Price: $175
Active and passive investing Dividend-paying stocks, value stocks, and the net investment income tax Favorable capital gain strategies and the netting process Exchange-traded funds (ETFs), stock options, and straddles
The ACFE Report to the Nations 26-27
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TBD
4.0 Credits
Member Price: $175
Results of the study Red-flags in fraud How fraud is perpetrated How fraud is discovered Methods of minimizing fraud
Form 1041 Advanced Series Part 2: Cash & Property Distribution Issues 26-27
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TBD
2.0 Credits
Member Price: $99
Calculating DNI & the Distribution Deduction Determining Types of Distributions and Whether a Distribution "Carries Out" DNI In-Kind Distributions & the Impact on the Distribution Deduction Depreciation and the Distribution of In-Kind Property Distributions that Result in "Kenan Gain" Funding a Pecuniary Bequest with Depreciated Property IRC Sec. 643(e)
Form 706 Preparation Part 4: GST Schedule R, Form 8971, Payments & Credits 26-27
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TBD
2.0 Credits
Member Price: $99
Generation-Skipping Transfer Tax, Schedule R, including election statements and integration with the marital deduction Foreign Death Tax Credit, Schedule P and Prior Transfer Credit, Schedule Q Qualified Conservation Easements, Schedule U Making Sec. 6166 election and using Graegin loans
K2's Better Reporting With QuickBooks Online 26-27
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TBD
1.0 Credits
Member Price: $55
The types of reports available in QuickBooks Online, by subscription level Customizing reports to meet your needs Spreadsheet Sync in QuickBooks Online Advanced
Accounting Fraud 26-27
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TBD
8.0 Credits
Member Price: $329
The elements of fraud and the Fraud Triangle Theory Types of fraud with a focus on management fraud Best practices in fraud detection and deterrence
Financial Statement Disclosures 26-27
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TBD
8.0 Credits
Member Price: $329
General requirements Balance Sheet, income statement and cash flow Stockholders" equity Business combination and consolidation
Ethical Intelligence: Global Case Studies & Standards 26-27
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TBD
4.0 Credits
Member Price: $175
Ethical Responsibilities for CPAs AICPA Code of Professional Conduct PCAOB Independence & Ethics Sarbanes—Oxley Act Circular 230 Foreign Corrupt Practices Act Whistleblower & Reporting Duties (incl. Dodd-Frank) California State Board Ethics & Enforcement Data Privacy & Confidentiality (CCPA/CPRA)
Accounting Fraud 26-27
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TBD
8.0 Credits
Member Price: $329
The elements of fraud and the Fraud Triangle Theory Types of fraud with a focus on management fraud Best practices in fraud detection and deterrence
Financial Statement Disclosures 26-27
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TBD
8.0 Credits
Member Price: $329
General requirements Balance Sheet, income statement and cash flow Stockholders" equity Business combination and consolidation
Advanced Personal Financial Planning Update 26-27
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TBD
8.0 Credits
Member Price: $329
Retirement: accumulation and decumulation techniques, Social Security, Medicare and long-term care Debt management, including mortgages and education financing Insurance and investments from a life-planning perspective Income tax legislation, cases, and rulings Estate and trust planning strategies
Basic Staff Tax Training: Individual 26-27
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TBD
8.0 Credits
Member Price: $329
Emphasize form 1040 and the accompanying reporting schedules for a basic individual income tax return Identify and be able to implement basic individual income tax planning ideas for clients Familiarity with several source documents utilized in the preparation of an individual income tax return Identify common errors made in the preparation of an individual income tax return and understand how to avoid the errors in the future
S Corporation (Form 1120S) — Formation to Liquidation 26-27
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TBD
8.0 Credits
Member Price: $329
Extensive review of the S corporation tax laws with an emphasis on any new legislative changes including any TCJA provisions expiring after 2025 Requirements to make an S election (i.e., types and numbers of shareholders and second class of stock issues) Fixing late S corporation elections (i.e., Form 2553) S corporation formation (§351) and liquidation issues Revocation and termination of S corporations Schedule K and K-1 separately stated versus non-separately stated income and expense items Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax Compensation issues including the tax treatment of fringe benefits Built in gains tax and other planning opportunities when converting a C to S corporation Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P and OAA accounts Tax treatment of stock redemptions (sale or distribution")
U.S. GAAP Disclosures for Non-Public Entities 26-27
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TBD
8.0 Credits
Member Price: $329
FASB Accounting Standards Codification disclosure requirements An overview of the disclosure landscape How materiality enters into disclosure decisions Navigating the FASB Codification
Advanced Personal Financial Planning Update 26-27
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TBD
8.0 Credits
Member Price: $329
Retirement: accumulation and decumulation techniques, Social Security, Medicare and long-term care Debt management, including mortgages and education financing Insurance and investments from a life-planning perspective Income tax legislation, cases, and rulings Estate and trust planning strategies
Basic Staff Tax Training: Individual 26-27
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TBD
8.0 Credits
Member Price: $329
Emphasize form 1040 and the accompanying reporting schedules for a basic individual income tax return Identify and be able to implement basic individual income tax planning ideas for clients Familiarity with several source documents utilized in the preparation of an individual income tax return Identify common errors made in the preparation of an individual income tax return and understand how to avoid the errors in the future
S Corporation (Form 1120S) — Formation to Liquidation 26-27
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TBD
8.0 Credits
Member Price: $329
Extensive review of the S corporation tax laws with an emphasis on any new legislative changes including any TCJA provisions expiring after 2025 Requirements to make an S election (i.e., types and numbers of shareholders and second class of stock issues) Fixing late S corporation elections (i.e., Form 2553) S corporation formation (§351) and liquidation issues Revocation and termination of S corporations Schedule K and K-1 separately stated versus non-separately stated income and expense items Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax Compensation issues including the tax treatment of fringe benefits Built in gains tax and other planning opportunities when converting a C to S corporation Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P and OAA accounts Tax treatment of stock redemptions (sale or distribution")