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CPE Catalog & Events

Showing 342 On Demand Results

Fundamentals of Income Taxation of Trusts and Form 1041 Planning FLEXCAST

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2.0 Credits

Allocating Income 1040 vs. 1041. Administration Expenses 706 vs. 1041. Fiduciary Accounting vs. Taxable Income. Distributable Net Income. Separate Share Rule. IRC Section 691(c) Deduction. Grantor Trusts.

Further Consolidated Appropriations Act - Extenders and SECURE Act Provisions, Enacted on 12/20/2019 FLEXCAST

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2.0 Credits

Last Minute Major Tax Legislation. Individual Changes. IRA and Retirement Changes. Real Estate Changes. Business Changes. Payroll Changes. C Corp Changes. IRS Practice Changes.

Gain Realization at Gift and Death FLEXCAST

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1.0 Credits

Introduced Legislation. Core Statutory Language. Exceptions to Forced Recognition. Sec. 6168. Gain Harvesting. Charitable Remainder Trusts. Installment Sales.

Gambling and Taxes = The Price of Winning FLEXCAST

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2.0 Credits

Inclusion of Gambling Income in Gross Income. Lottery and Raffle Winnings. Business of Gambling. Deducting Losses. Responsible Gaming Officials. Online Poker Accounts. Form W-2G. Casino Employee Tip Reporting. GITCA.

General Cost Principles FLEXCAST

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2.0 Credits

Rules Regarding Allowable Costs. Cost Principles for Federal Grants. General Cost Principles. Allowable costs. Reasonable and Necessary Costs. Allocability. 2 CFR Section 200.405 Allocable costs. Shared Organizational Costs. Consistent Treatment.

Going Virtual - Technology To Support Remote Team Members FLEXCAST

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2.0 Credits

Remote hardware and software trends that affect your ability to work anywhere anytime. Purchase guidance on what to expect, approve, and avoid. Key applications for productivity and security. Interesting technology to consider for remote work.

Governmental Auditing Update: AICPA and Single Audit Update FLEXCAST

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3.0 Credits

Auditor Reporting - AU - C 700 Series. Significant Changes to the Auditor's Report. Auditor Reporting - SAS No. 134. Illustrative Report. SAS 135, Omnibus Statement on Auditing Standards - 2019. SAS 141. Audit Evidence. Auditing Accounting Estimates and Related Disclosures (SAS No. 143). SAS 144.

Governmental Auditing Update: Procurement FLEXCAST

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2.0 Credits

UG Update Procurement and the Supplement. Prior Confusion and Thresholds. Micro-purchases. Small Purchases. Subrecipient Monitoring and Management. Indirect Cost Rate. Major Program Determination. High-Type B Programs. Direct and Material Compliance Requirements. Internal Controls. A Walk-Through of Part 6.

Grantor Trust: The Rules and the Planning Tools FLEXCAST

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2.0 Credits

What Makes a Trust a Grantor Trust. Grantor Trust Definitions and Rules. Advantages of a Grantor Trust. Qualified Personal Residence Trust. Intentionally Defective Grantor Trust.

Grantor Trusts: Uses and Benefits FLEXCAST

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2.0 Credits

Grantor Type Trusts. Taxation and Trusts. Estate Tax Freeze.

Guide to the Early Distribution Penalty Exceptions for Distribution from Retirement Accounts - Part 1 FLEXCAST

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1.0 Credits

Early distribution penalty. Exceptions to the age 59« rule. Substantially equal periodic payments. Exceptions by plan/account type. Transfer and rollover rules and their effects on qualifications for the exceptions. Claiming the exception when an IRA custodian's tax reporting shows no exception. The rules that apply to the different exceptions.

Guide to the Early Distribution Penalty Exceptions for Distribution from Retirement Accounts - Part 2 FLEXCAST

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1.0 Credits

Early distribution penalty. Exceptions to the age 59« rule. Substantially equal periodic payments. Exceptions by plan/account type. Transfer and rollover rules and their effects on qualifications for the exceptions. Claiming the exception when an IRA custodian's tax reporting shows no exception. The rules that apply to the different exceptions.

Health Savings Accounts (HSA) FLEXCAST

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1.0 Credits

HSA Tax Advantages. HSA vs. FSA.

Hobby Loss Rules FLEXCAST

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1.0 Credits

Business or Hobby. Hobby Expenses. Nine Relevant Factors.

Hoodlums to Hackers: How Criminals Get Our Info and How We Can Stop Them FLEXCAST

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1.0 Credits

Criminals obtaining personal information. Fraud Prevention. Password Compromising. Monitor your digital assets.

How to Reduce Penalty Exposure: Qualified Amended Returns FLEXCAST

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1.0 Credits

Civil tax penalties.

How to Split Retirement Accounts as Part of a Divorce Settlement FLEXCAST

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1.0 Credits

The tax implications of splitting an IRA or 401(k) under a divorce settlement. How divorce affects the 10% early distribution penalty. Special documentation requirements qualified retirement plans vs IRAs. Divorce and portability of retirement accounts. Distribution limitations for assets awarded under a divorce settlement agreement.

I'm Over Overtime FLEXCAST

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1.0 Credits

Key trends and statistics. Social anxiety. Work addiction Reduce number of hours spent working overtime.

IRA Season Essentials: Critical Tax Planning Opportunities for IRAs - Part 1 FLEXCAST

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1.0 Credits

IRA Contributions: Eligibility, Deductibility, and Backdoor Roth IRA Contributions.

IRA Season Essentials: Critical Tax Planning Opportunities for IRAs - Part 2 FLEXCAST

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1.0 Credits

Recharacterizations, Excess Contribution Corrections, and Tax Reporting of IRA Contributions

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