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Coupon Book 25-26

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Season Ticket 25-26

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S Corporations - Overview WEBCAST

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Your Desk

2.0 Credits

Overview of S Corporation election and compliance requirements. Comparison of S Corporations with other business entities. Preparing Form 2553 and addressing late filing relief. Shareholder stock and debt basis considerations. Form 1120S and Schedule K-1: key aspects and reporting requirements. Officer reasonable compensation requirements and IRS audit strategies. Introduction to Schedules K-2 and K-3. Compliance with corporate formalities and taxable fringe benefits.

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Registration for this event is closed.

Key Tax Issues Facing Business & Industry WEBCAST

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Your Desk

4.0 Credits

Update and review of recent and key tax developments impacting business and industry. The all-important impending expiration/extension/renewal of the TCJA. Other recent legislative, judicial, and IRS developments impacting business taxpayers. Current status of Research and Experimentation costs and Interest Expense Limitation. Phaseout of Bonus Depreciation and MACRS issues. Travel and entertainment expense rules. Independent contractor vs. employee.

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Registration for this event is closed.

Maximizing the Tax Benefits of an Installment Sale WEBCAST

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Your Desk

1.0 Credits

Installment sale treatment eligibility. When to elect out of installment sale treatment. Installment sales of business assets. Installment sale default and the rules for personal property vs real property. Depreciation recapture.

Listening to the Statement of Cash Flows WEBCAST

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Your Desk

2.0 Credits

Preparation of the statement of cash flows. Importance of identifying sources and uses of cash in financial reporting. Financial statement analysis. Cash-related financial statement disclosures.

GAAP Update WEBCAST

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Your Desk

6.0 Credits

Business combinations and consolidations. Lease accounting. Financial instruments - credit losses (CECL). Intangibles, including goodwill. Fair value.

Advanced Personal Financial Planning Update WEBCAST

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Your Desk

8.0 Credits

Retirement: accumulation and decumulation techniques, Social Security, Medicare and long-term care. Debt management, including reverse mortgages and education financing. Insurance and investments from a life-planning perspective. Income tax legislation, cases, and rulings. Estate and trust planning strategies.

Comprehensive Partnership Taxation Form 1065 WEBCAST

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Your Desk

8.0 Credits

Special and targeted allocations. Proper calculation of outside and inside tax basis. Tax consequences of distributions including the impact of hot assets. Transfer of partnership interests. Issuance of partnership interests to service partners.

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