CPE Catalog & Events
Comprehensive Pass-Through Owners' Basis and Distribution Rules WEBCAST
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Your Desk
8.0 Credits
Understand the four loss limitation rules applied on the owner's individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations). Determine how to calculate an owners' initial tax basis of his pass-through entity. Learn how to correctly make annual adjustments to a pass-through owners' tax basis. Identify what constitutes a debt basis for an S corporation shareholder. Learn the tax ramifications of repaying loans to S corporation shareholders.
Introduction to Sustainability Accounting WEBCAST
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Your Desk
1.0 Credits
History of sustainability accounting. Sustainability metrics for industry. Published sustainability standards.
Legal Planning for Care Giving of Elderly/Disabled Clients WEBINAR
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Your Desk
1.0 Credits
Review legal and care giving options that are available to individuals and their families for when the individual can no longer live alone and needs some assistance. Review caring for the individual at home by family caregivers, outside agencies, and others, including household employee and homeowner's insurance issues, family caregiver respite care and adult day care. When care is no longer feasible in the home, we go through various living arrangements and financing options, including assisted living facilities, adult foster care homes and nursing homes and review how to protect family assets in such situations.
Schedule C of Form 1040 WEBINAR
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Your Desk
2.0 Credits
When Schedule C applies. Cash v. Accrual method. Typical business deductions. Business vehicle expenses. Section 179 and bonus depreciation.
Mr. Spock and Homer Simpson: The Two Sides of Human Economic Behavior WEBCAST
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Your Desk
4.0 Credits
How parents decide to divide their wealth. Is population growth a blessing or a curse? Does the government deficit and the trade deficit hurt or help the economy? Do companies really plan obsolescence? Why are shopping carts getting bigger? Should there be a free market in human organs?
A Practical Guide to Trusts WEBCAST
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Your Desk
8.0 Credits
The role of the trustee and how to avoid problems. How to use trusts to avoid probate. How revocable living trusts are affected by income, gift, and estate taxes. Marital deductions and marital and bypass trusts. How an irrevocable trust can be the center of an estate plan. Advantages of an irrevocable life insurance trust. How to create a dynasty trust. Why a GRIT, GRAT, GRUT, or QPRT can be a good estate planning tool. Trust options to provide security for older clients. Advantages, tax consequences, and limits on charitable contributions and private foundations. Charitable remainder and charitable lead trust issues. How trusts can serve as asset protection devices. Business trust issues.
Business Fraud Update and Managing the Risk of Fraud WEBCAST
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Your Desk
8.0 Credits
Business fraud. Fraud risk management. Fraud risk assessments. Data analytics. Digital analysis
2024 Design Flexible Work Options To Attract and Retain Your Workforce WEBCAST
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Your Desk
1.0 Credits
Flexible work options. Employee engagement. Talent management strategy.
IRS Penalties and Abatements WEBINAR
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Your Desk
2.0 Credits
Various types of penalties: Accuracy related, fraud, understatement of valuation, reporting requirement, failure to pay, and pay or deposit penalties. Rules on waiver of penalties and interests. Various forms and procedures for requesting relief. First Time Abatement: Requirements and procedures. How an individual taxpayer qualifies for Reasonable Cause abatement. Procedures for requesting refund of paid penalties. Available administrative options.
S Corporations: Allocation of Results WEBCAST
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Your Desk
2.0 Credits
The general approach to the allocation of S corporation tax results to the shareholders Separately stated and non-separately stated items determination and consequences. Allocation complications and related tax consequences when the stock of the S corporation is sold. Special allocation rules when new stock is issued or outstanding stock is redeemed. Allocation of taxable income when the S corporation election is terminated mid-year. Tax compliance responsibilities related to a mid-year termination of the S corporation status.
2025 Rules, Regulations and Ethics for CPAs in Washington with Thomas Neill WEBCAST
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Your Desk
4.0 Credits
Washington State statute and rules.
Comprehensive Passive Activity Losses (PAL) WEBCAST
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Your Desk
8.0 Credits
Overview of the four loss limitation rules and how the PAL rules interact with the other limitations. Definition of a PAL including a detailed review of the 7 determining factors contained in the Treasury Regulations with a review of several recent court decisions that interpret this regulation. Impact of PAL rules on real estate ownership. Learn the six Nonshelterable Passive Activity (NOPA) rules that act as anti-abuse rules to the PAL rules. Discuss how the PAL rules impact tax credits. Discuss tax elections and planning techniques associated with PALs.
Understanding BBA Partnership Adjustments Procedure WEBCAST
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Your Desk
2.0 Credits
BBA partnership audits procedure.
Employee Retention Credit WEBCAST
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Your Desk
1.0 Credits
Employee retention credit. Paid sick leave refundable credit. Paid family leave refundable credit.
2024 Depreciation: Guide to Capitalizing Tangible Property WEBCAST
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Your Desk
2.0 Credits
Recent tax legislation, rules and developments related to capitalization and depreciation. Qualified improvement property. Section 179, including inflation adjustments. Section 168(k) 100% bonus deduction. Depreciation of automobiles, including new luxury auto limits. ADS depreciation for electing farm and real estate business. Update on recent developments.
Prix Fixe: Transfer Pricing - Core Concepts and Update on Recent Developments in Standards and Litigation WEBINAR
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Your Desk
1.0 Credits
Transfer pricing.
A CPAs Confidentiality Duties in Tax Practice WEBCAST
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Your Desk
1.0 Credits
Understand CPA confidentiality requirements in tax practice. Distinguish between confidentiality requirements and taxpayer privileges that apply to the CPA.
Leveraging ChatGPT for Innovative Business Advisory Services WEBINAR
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Your Desk
2.0 Credits
Introduction to ChatGPT and its applications in the business advisory context. In-depth exploration of enterprise evaluation methodologies like SWOT, PESTLE, BCG Matrix, McKinsey 7S Model, Ansoff Matrix, etc. Practical case studies demonstrating application of ChatGPT in accounting business analysis. Key challenges faced by accounting firms and how ChatGPT can help overcome these. Best practices for implementing AI tools in the accounting sector. Future opportunities and trends in AI-enhanced business advisory services.
Advanced Cost Accounting WEBCAST
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Your Desk
2.0 Credits
Occupancy costs. Depreciation. Utilities. Supervision. Maintenance. Quality control. Material handling. Process engineering. Design engineering. Procurement. Human resources. Information systems. Selling costs. Accounting. Cost of money. Excess capacity.
Introduction to Sustainability Accounting WEBCAST
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Your Desk
1.0 Credits
History of sustainability accounting. Sustainability metrics for industry. Published sustainability standards.
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The Washington Society of CPAs is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of group-live and group-internet-based continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org