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Tax Fundamentals of LLCs and Partnerships - Tax Staff Essentials

ID: 60349
Monday June 03, 2024 09:00AM - 05:00PM
Topics:
Tax
Non-members
$403.00
Members
$332.00
Your price
$403.00

Most U.S. businesses are formed as a pass-through entity, which includes partnerships. If you are new to the subject, or if you have worked in this area for years but need a quick review, this course will provide a firm grasp of the fundamental concepts, help you to build a strong foundation of knowledge, and freshen up your analytical skills. Talking about tax can sometimes sound like you're speaking a foreign language in front of your clients. You can leverage the tone of the course materials to explain complex issues with accuracy and confidence.

Learning Objectives:

· Identify the effects of investor contributions and distributions on their basis in a partnership or LLC interest.

· Calculate the tax basis of assets transferred to a partnership or LLC at formation.

· Recognize the tax consequences of a transfer of liabilities to a partnership or LLC in connection with property transfers at formation.

· Calculate the partner’s or member’s remaining basis in their interest following a distribution of cash or property from the partnership or LLC.

· Calculate the amount of the guaranteed payment when the partner is to receive the lesser of a fixed dollar amount or a fixed percentage of partnership income.

· Distinguish between “book” allocations required under Section 704(b) and “tax” allocations required under Section 704(c).

· Identify the potential economic consequences of a special allocation to a partner or LLC member.

Who will benefit:

· Public accounting staff and seniors

· Tax professionals in company finance or tax departments

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

Like-kind Exchanges in Real Estate Transactions

ID: 60409
Monday June 03, 2024 09:00AM - 11:00AM
Topics:
Tax
Non-members
$111.25
Members
$89.00
Your price
$111.25

Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal "shelters" available to those buying and selling real property. We cover the basic structure of a LKE, and ways a taxpayer can utilize qualified third-party intermediaries (QI), and tenancy-in-common structures including Delaware Statutory Trusts (DST). We also explore creative solutions to sticky situations a taxpayer may find itself in obtaining replacement property. This course is ideal for CPAs, EAs, lawyers, real estate professionals, accountants or other tax professionals. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this class include:

  • Like-kind exchanges have been hailed as one of the few "legal tax shelters" still available for real property investments, but it is really a result of favored tax policy.
  • These relatively straight-forward concepts can help a company significantly improve cash flow by deferring its tax liability.
  • These concepts will be illustrated by real-life examples that present a novel approach to like-kind exchanges as a useful and practical tax-planning idea.

Who will benefit: CPAs, EAs, Lawyers, Real Estate Professionals, Accountants or other tax professionals

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Spring Tax Update with Steve Dilley

ID: 60410
Monday June 03, 2024 09:00AM - 05:00PM
Topics:
Tax
Non-members
$298.75
Members
$239.00
Your price
$298.75

This program provides an update on the latest tax developments, rules and regulations impacting individual and business taxpayers, including a review and integration of the most recent legislation. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:
  • Update and integration of the most recent tax legislation impacting individual and business taxpayers.
  • Review of individual and business provisions of the Inflation Reduction Act.
  • Update on significant individual and business tax developments related to cases and rulings.
  • Update on earned income credit, child credit, and child and dependent care credit.
  • Crypto reporting update.
  • Depreciation changes in Sec. 179 and Sec. 168(k) bonus depreciation.
  • Tax issues impacting "gig" workers, including Form 1099-K.
  • Update on partnership and S corporations, including Schedules K-2 and K-3 of Forms 1065 and 1120S related to foreign transactions.
Who will benefit: CPAs and members in the accounting industry seeking a legislative update on the most recent individual and business tax provisions.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Taxation of Property Transactions - Tax Staff Essentials

ID: 60355
Wednesday June 05, 2024 12:00PM - 04:00PM
Topics:
Tax
Non-members
$261.00
Members
$213.00
Your price
$261.00

A fundamental understanding of the taxation of business property transactions is essential to any tax practice. This course prepares tax professionals to handle the tax effects of common property transactions, including like-kind exchanges and involuntary conversions. It also covers important property-related timing issues and planning opportunities that can lead to significant tax savings.

Learning Objectives:

· Calculate gain or loss realized and recognized on business property dispositions.

· Identify the tax treatment of net Section 1231 gains and net Section 1231 losses.

· Determine the application of the Medicare contribution tax to property dispositions.

· Recall rules for depreciation subject to recapture when property was acquired in a nontaxable exchange transaction or by gift or bequest.

· Recall the requirements for deferring realized gain on an involuntary conversion.

Who will benefit:

· Tax staff and senior associates in public accounting

· Tax professionals in industry

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

Intermediate Individual Taxation - Tax Staff Essentials

ID: 60358
Thursday June 06, 2024 09:00AM - 05:00PM
Topics:
Tax
Non-members
$403.00
Members
$332.00
Your price
$403.00

Frequent changes in legislation make it difficult to keep track of the opportunities for individuals to save on their taxes. Materials provide explanations of the latest in tax law changes and the individual and business planning opportunities they provide. Explore, in-depth, the effects of the latest tax legislation, including the SECURE Act, the SECURE 2.0 Act, the Inflation Reduction Act, tax court decisions, and IRS guidance on the hottest tax topics affecting individual taxpayers, including those with small businesses. This course provides a wealth of tax-planning tips and strategies and addresses key tax return issues to arm you with the latest guidance to better serve your new and existing clients.

Learning Objectives:

· Determine the various items that should be included or excluded in an individual’s gross income and their proper tax treatment.

· Recognize how material participation affects the taxation of an activity.

· Identify and calculate the business deduction for home office expenses and deduction limitations on vacation homes and other ordinary business expenses.

· Recognize the tax implications of having rental real estate classified as an active or passive activity.

· Determine the amounts allowable for deducting travel, transportation, and meals expenses.

· Determine the appropriate tax treatment of certain self-employed retirement plan distributions and rollovers.

· Calculate the qualified business income deduction.

Who will benefit:

· CPAs working with clients or employers requiring up-to-date expertise in individual income taxation for the current tax season

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

Individual Income and Tax Compliance Annual Update

ID: 60361
Friday June 07, 2024 09:00AM - 01:00PM
Topics:
Tax
Non-members
$261.00
Members
$213.00
Your price
$261.00

The most pressing tax matters affecting individuals, estates, and trusts in 2023 [bold]

With so many tax developments that come up during the year, it’s hard to stay on top of every salient issue. In this all-new-for-2023 course, learners get a tailored list of updates that highlight only the most pertinent issues concerning individuals, estates, and trusts from the past year.

Insights to study before tax season [bold]

Learners are provided with in-depth explanations of budding issues that their clients may face.

From the treatment of non-fungible tokens (NFTs) as collectible property to the deductibility of certain medical care expenses, course materials dive into the latest IRS pronouncements and case law to help practitioners serve their clients.

Developments include:

- 2023 rate tables

- Taxation of fringe benefits

- A U.S. Supreme Court decision on IRS summons

- Expanded clean-energy credits

- Treatment of NFTs as collectibles

- Deduction substantiation for cryptocurrency donations

- Medical care expense deductibility

Learning Objectives:

· Identify the correct 2023 rate tables and standard deduction applicable to filers.

· Identify fringe benefits that are partially excluded from income.

· Recognize the 2023 COLA adjustments related to retirement plans.

· Identify the correct standard mileage rate for different categories of mileage in 2023.

· Identify updated tax credits for 2023.

· Recognize developments in the treatment of cryptocurrency and NFTs.

· Recognize the IRS's authority to issue summons.

· Recall hobby loss rules.

· Recognize the tax treatment of certain medical expenses.

· Identify the basis of assets transferred in trust upon the death of a trust's owner.

Who will benefit:

· Accountants and finance professionals

· CPAs, senior associates, managers and partners

· Tax professionals

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

Form 990: Best Practices for Accurate Preparation

ID: 60366
Monday June 10, 2024 09:00AM - 05:00PM
Topics:
Tax
Non-members
$403.00
Members
$332.00
Your price
$403.00

Take an in-depth look at Form 990.

Dive into the 12-parts of Form 990 and its 16 schedules with a line-by-line analysis that offers explanations and tips for accurate completion.

Updated for changes in 1099-MISC and 1099-NEC reporting, the webcast shows participants the ins and outs of reporting on Form 990.

Learning Objectives:

· Identify the filing requirements for Form 990, Form 990-EZ and Form 990-N.

· Determine best practices to complete schedules to Form 990.

Who will benefit:

· CPAs

· Attorneys

· Nonprofit managers

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

Tax Practice Quarterly: 2024 Future-Focused Tax Practice Forum

ID: 60391
Tuesday June 18, 2024 01:00PM - 03:00PM
Topics:
Tax
Non-members
$142.00
Members
$118.00
Your price
$142.00

Tax practice success (bold)

Summer is an opportune time to reimagine your tax practice. Before extension season gears up, CPA practitioners should take some time to explore areas to evolve their tax practices to succeed as a future-focused organization.

To make sure your tax practice is strategically positioned for success, we will discuss crucial issues, such as:

- Offshoring and outsourcing strategies

- How to expand your service offerings

- Delving into the evolution of the virtual tax practice

- Exploring best practices from a human resource and a client-service perspective

Learning Objectives:

· Recognize the top practice management challenges facing tax practitioners.

· Identify areas for growth in managing your clients, staff and technology.

· Identify new services that CPA firms could consider offering.

· Apply best practice strategies for managing your workflow and practice now and in the future.

· Use AICPA Tax Section resources to support your firm’s practice management strategies.

Who will benefit:

· Medium firms

· CPAs

· Tax professionals

· Small firms/sole practitioners

· Small and medium businesses

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

S Corporations: Key Issues, Compliance, and Tax Strategies - Tax Staff Essentials

ID: 60392
Thursday June 20, 2024 09:00AM - 05:00PM
Topics:
Tax
Non-members
$403.00
Members
$332.00
Your price
$403.00

New or existing clients and businesses need assistance with the most misunderstood areas of S corporations taxation and how they can use them to their advantage. Be prepared to explain the benefits and drawbacks of electing S corporation status and why business taxpayers may favor the pass-through entity over the C corporation. This course will give you the knowledge you need to speak effectively to potential business clients and existing shareholders about the S corporation business model that may work for them.

Learning Objectives:

· Determine when an S corporation may be advantageous for a business.

· Identify the potential disadvantages of operating as an S corporation.

· Identify the requirements that must be met to qualify as an S corporation.

· Recognize individuals and entities that are eligible to own S corporation stock.

· Determine when the S election becomes effective.

· Identify causes of voluntary and involuntary termination.

· Determine whether an S corporation is subject to tax.

· Determine income or loss that passes through to the shareholder.

· Identify situations in which a fiscal year is allowable.

· Recognize active and passive income

· Determine material participation.

Who will benefit:

· Public accounting firm staff and senior associates

· CPAs

· S corporation tax filers

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

Taxation of Property Transactions - Tax Staff Essentials

ID: 60402
Wednesday June 26, 2024 01:00PM - 05:00PM
Topics:
Tax
Non-members
$261.00
Members
$213.00
Your price
$261.00

A fundamental understanding of the taxation of business property transactions is essential to any tax practice. This course prepares tax professionals to handle the tax effects of common property transactions, including like-kind exchanges and involuntary conversions. It also covers important property-related timing issues and planning opportunities that can lead to significant tax savings.

Learning Objectives:

· Calculate gain or loss realized and recognized on business property dispositions.

· Identify the tax treatment of net Section 1231 gains and net Section 1231 losses.

· Determine the application of the Medicare contribution tax to property dispositions.

· Recall rules for depreciation subject to recapture when property was acquired in a nontaxable exchange transaction or by gift or bequest.

· Recall the requirements for deferring realized gain on an involuntary conversion.

Who will benefit:

· Tax staff and senior associates in public accounting

· Tax professionals in industry

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.