CPE Catalog & Events

Risk identification. Risk analysis. Risk responses.

Differences between planning and budgeting. The business model. Strategic plan. marketing plan. and technology plan. Financial forecasting and financial risk analysis. Five-year operating plan and the sales/income plan. Intermediate planning and capital equipment planning. One-year operating plan and monthly planning. Cash plan and risk plan.

The AICPA Code of Professional Conduct and key Washington differences. New developments at the national and state level. Best practices for CPAs in public accounting and industry. Emerging issues.

Reimagine what your practice can look like and how it can create a better outcome for all.

Profound insights into charitable gift annuities. Navigating charitable giving through life insurance mechanisms. Exploring the nuances of charitable remainder trusts (CRATs and CRUTs). Mastering charitable lead trusts as part of advanced planning strategies. Comprehensive comprehension of community foundations' role. Comprehensive understanding of private foundations and their significance. Unveiling the intricacies of conservation and fa‡ade easements. Harnessing the potential of retirement plan gifts, including utilizing IRAs or other retirement funds for charitable donations. Grasping the strategic significance of testamentary gifts. Unlocking the potential of donor-advised funds. Navigating the dynamics of pooled income funds. Proficiency in understanding the role of supporting organizations in charitable planning.

The importance of security assessments and their critical role in safeguarding your business against potential threats.

The AICPA Code of Professional Conduct and key Washington differences. New developments at the national and state level. Best practices for CPAs in public accounting and industry. Emerging issues.

Understanding the current state of tax regulations. Anticipating future changes.

Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less. Writing and filing a Formal Protest, including required information. Alternative Dispute Resolution options available to clients. Negotiation and time limitations. Preparing and submitting a Tax Court petition to preserve a client's rights.

Estate planning. Asset protection.

Analysis of upcoming trends and anticipated shifts in estate planning practices. Review of legislative updates affecting estate planning strategies in 2024 and beyond. Advanced techniques for minimizing estate taxes and maximizing wealth transfer efficiency. Integration of digital assets and technology into estate planning frameworks. Consideration of unique challenges presented by blended families, same-sex marriages, and non-traditional relationships. Utilization of sophisticated tools such as trusts, family partnerships, and charitable vehicles in estate planning. Exploration of international estate planning considerations and cross-border implications. Embracing sustainable and socially responsible practices in estate planning. Strategies for philanthropy and legacy planning within the estate planning framework.

Legislative developments. A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits. Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit. Qualification: Has the client retired? How business entities may be used for Social Security advantage. Income taxation of Social Security: avoidance tactics. Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits? Disability benefits. When to start Social Security benefits: Advantages and disadvantages at ages 62. full retirement age. and 70. Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later. or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits. IRAs: Is it time to convert to a Roth? Medicare. Part D prescription drugs: what retirees need to know. Looking forward: Are changes ahead?

Deciphering the intricacies of health care regulations. Maximizing the potential of Health Savings Accounts (HSAs). Navigating the intricacies of the Alternative Minimum Tax and developing tailored strategies. Unveiling the nuanced deployment of Roth IRAs. Grasping the pivotal role of Adjusted Gross Income (AGI) in effective tax planning. Exploring innovative techniques and strategies utilizing Section 529 plans. Designing tax-effective solutions for small business proprietors. Crafting strategies for comprehensive retirement planning. Strategically shifting income to children, reevaluating existing strategies. Seamlessly integrating strategic estate planning with income tax optimization.

Cost accounting Tax and legal considerations Tech stack solutions

Cost accounting Tax and legal considerations Tech stack solutions

An increased sensitivity for factual situations leading to accounting ethical issues and potential legal dilemmas. More confidence in your personal and professional accounting ethical judgments Familiarity with AICPA and Washington State Board ethical reporting and compliance procedures with particular emphasis on different or elevated Washington treatment. This course contains case study scenarios demonstrating numerous actual reported Board cases. Identifying dollar claim and possible risk reduction techniques and procedures of potential client or third party legal or ethical claims. 4 hours of CPE credit approved by the Washington State Board of Accountancy.

Identifying weaknesses in traditional reporting processes. Using leading-edge features in Excel to improve reporting practices. How to work with Power Query to solve common reporting challenges. Adding Slicers and Timelines to your Excel-based reports.

Examining the dynamics of estate planning in the contemporary context. Analyzing the implications of the evolving Internal Revenue Code on estate planning strategies. Meeting the requirements for charitable deductions and their tax implications. Utilizing gifts of closely held stock to generate charitable contribution deductions. Identifying scenarios suitable for the application of charitable split-interest trusts. Complying with the requirements and benefits of these trusts. Understanding generation-skipping transfers and their associated tax implications. Learning the computation of generation-skipping transfer tax. Recognizing when life insurance can serve as a valuable estate planning tool. Exploring the advantages and planning techniques of using life insurance trusts. Examining various life insurance options and their distinctive features. Assessing the tax implications surrounding private annuities. Uncovering how life insurance can complement private annuities in estate planning. Understanding the strategic importance of split-interest purchases in effective planning. Delving into the implementation of GRIT, GRAT, GRUT, and QPRT strategies.

Washington State statute and rules Update for 2023.

Understanding the trustee's role and effective problem avoidance strategies. Utilizing trusts to bypass probate and streamline the wealth transfer process. Analyzing the impact of income, gift, and estate taxes on revocable living trusts. Leveraging marital deductions and marital and bypass trusts for optimal estate planning. Harnessing the potential of irrevocable trusts as the cornerstone of an estate plan. Exploring the advantages of irrevocable life insurance trusts. Creating and managing dynasty trusts for long-term wealth preservation. Evaluating the benefits of GRITs, GRATs, GRUTs, and QPRTs as powerful estate planning tools. Trust options to ensure financial security for elderly clients. Understanding the tax consequences, limitations, and advantages of charitable contributions and private foundations. Navigating charitable remainder and charitable lead trust considerations. Utilizing trusts as asset protection devices. Addressing trust-related issues within business structures.