CPE Catalog & Events

Remote Access. Security Practices. Related Tools and Services. Cloud-Based Services. Communication and Collaboration.

Tax treatment of rental properties.

Rental Real Estate Sales. Grouping Election. Depreciation Recapture. Taxation of Prior Depreciation. Form 3115.

Designated Beneficiary. Primary vs. Contingent. Nonspouse Individual Beneficiary. Beneficiary Trusts After SECURE. QTIP Trust. Trust Tax Treatment. Trust Termination.

The SECURE Act. EARN. Social Security. Medicare.

Foreign Real Estate. US reporting Issues. Retiring Outside United States Considerations. Tax Consequences of Retiring outside United States.

Scope of the Revenue Recognition Standards. The 5-Step Model. How are Media and Entertainment Entities Impacted.

General Nature of Fraud. Five Elements of Internal Control. AICPA Resources.

Strengths. Weaknesses. Opportunities. Threats. Preparing a business case. Internal controls.

Tax Treatment of Distributions. Qualified vs Nonqualified. Custodian's Tax Reporting.

Schedule M-3. Section 351 Transfer. Taxable Transfers. T.D. 9779 (Reg. 1.83-2). Qualified S Subsidiaries. PLR 201918013. Rev. Proc. 2013-30. TC Summary Opinion 2019-22 (Nzedu). TC Memo 2016-184 (Costello). S Corporation Conversions.

Allocating Pass-Through to S/Hs. IRC Section 132 Benefits. IRS Notice 2015-17. CCA 201912001. 2021 and 2020 Social Security Wages. Wage Limitation. W-2 Wages - Planning Considerations. Controlled Group Rules.

Annual Basis Adjustments. Deducting Losses. Limits - NOLs, PALs, and Basis. TC Summary Opinion 2017-9 (Tinsley). Form 7203. Accumulated Adjustments Account. CCA 2014446021. Revenue Ruling 2019-13. TC Memo 2016-207 (Franklin). PLR 201633017. PLR 201930023. Post Termination Transition Period.

Annual Basis Adjustments. Deducting Losses. TC Summary Opinion 2017-9 (Tinsley). Accumulated Adjustments Account. Limits - NOLs, PALs and Basis. CCA 201446021. Election to Distribute E&P before AAA. Form 7203.

Tax Planning for S Corp. Audit Triggers. Compliance Regulations. Social Security Benefits.

Catch-up contribution adjustments for taxpayers aged 60-63. Transfer of 529 plans to Roth IRAs. Inflation adjustments for catch-contributions. Expanded savers matches. Removal of the 25% qualified life annuity limitation. An increase in the QLAC limitation to $200,000. A special provision for qualified birth or adoption distribution. Modifications to the statute of limitations for excess contributions. Penalty-free withdrawals from retirement plans in the case of domestic abuse. Retroactive first-year elective deferrals for sole proprietors. Modification of the treatment of IRAs involved in prohibited transactions. Important clarifications of the 10% excise tax when transfers are made to an IRC Section 72(t) SEPP plan. Instructions for the Treasury to issue legislative regulations on rollovers by January 1, 2025. Special provisions that Roth 401(k) plans will no longer be subject to the RMD rules, and more

Student Loan Payments. New Credit for Small Employers. Enhancements to Catch-up Limit. SIMPLE & SEP Roth IRAs. 403(b) Plans. RISE Act.

The SECURE 2.0 Act of 2022.

Foundation Concepts. Stretch Out IRAs. 401(a)(9) Regulations. Death Before RBD. Eligible Designated Beneficiary Defined. Trusts as Beneficiaries. Post-mortem Distributions.

Cloud Computing as it Evolves. IAAS Infrastructure as a Service. PAAS Platform as a Service. SAAS Software as a Service. Cloud Deployment Models. Types of SOC Reports. The SOC Framework for User Auditors of User Organizations. The Degree of Interaction. SOC 1 Report.