CPE Catalog & Events

Related Parties under IRC Section 267. Related Parties under IRC Section 707. Related Parties under IRC Section 1239.

Tax proposals. Estate planning. Valuation discounts.

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

Tax treatment of rental properties.

History of current 1099 reporting of fixed income securities. What treatment is required versus what can be elected. Examples using actual 1099 forms.

History of current 1099 reporting of fixed income securities. What treatment is required versus what can be elected. Examples using actual 1099 forms.

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

Capitalization Issues. 1031 Exchange.

Roth IRA The right choice? Income tax treatment of distributions from pension, profit sharing, 401(k), IRA, Keogh and Sec. 403(b) plans. New relief for late rollovers and disaster victims. Strategies for distributions before age 59. 5. Laws, regulations and IRS rulings concerning plan distributions. Avoiding the 50 percent penalty on deficient distributions. Integration of estate planning with distribution decisions. Surviving spouse opportunities and dilemmas. Self-directed IRA investment problems.

History of the 60-day Rule and Recent Developments. Rulings and self-certification. Exceptions to the ten percent penalty. What the IRS knows Forms 1099R and 5498. Form 5329 use and strategies.

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

Qualified deferred compensation. Basic requirements of a qualified pension plan. Basic types of corporate plans. Types of defined contribution plans. Self-employed plans - Keogh. Distribution and settlement options of IRAs. Tax-free rollovers for IRAs. Roth IRAs. Simplified employee pension plans (SEPs). SIMPLE plans.

Deferred Compensation. Vesting. Individual Plans - IRA's. Tax-Free Rollovers.

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.

Pricing Strategy. Revenue Management Tactics. Hotel-Specific Revenue Management. Menu Engineering.

Changes Needed to Revenue Recognition. Approval of the Contract / Commitment to Performance. Identification of Each Party's Rights. Identification of Payment Terms. Commercial Substance. Probability of Collection of Substantially all of the Contract Consideration.

Changes Needed to Revenue Recognition. Promised Goods or Services. Do Promised Goods/Service Represent Performance Obligations? Post-Implementation Issues. Quantitative vs. Qualitative. Pre-Production Activities. Product Warranties. Optional Purchases. Franchisor Considerations.

U. S. GAAP vs. IFRS. Revenue Recognition. Identifying the Contract(s) with a Customer. Identifying the Performance Obligations in the Contract. Determining the Transaction Price. Allocating Transaction Price to Performance Obligations. Recognize Revenue When (or as) the Entity Satisfies a Performance Obligation. Interim Disclosures.

Why the Change in the Revenue Recognition Standards. Evolution of the Revenue Recognition Standard. Five Step Process for Revenue Recognition. Financial Statement Presentation Issues, Disclosure Requirements, and Transition Guidance. Recent Developments.