CPE Catalog & Events
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Modernizing the §1031 Exchange Using Delaware Statutory Trusts to Better Serve Clients - VIRTUAL
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Online
2.00 Credits
Member Price: $105
Core requirements of a valid §1031 exchange and the importance of engaging a qualified intermediary before closing on the relinquished property How DSTs are structured and why beneficial interests in properly structured DSTs may qualify as replacement property for §1031 purposes The IRS-imposed structural limitations on DSTs, sometimes described as the “Seven Deadly Sins” How DSTs can help clients move from active real estate management to a more passive ownership model Tax planning considerations, including potential deferral of capital gains tax, depreciation recapture tax, and net investment income tax Key strategic advantages, including access to institutional-quality real estate, diversification, non-recourse debt, simplified tax reporting, closing efficiency, and estate planning flexibility Key disadvantages and risks, including illiquidity, lack of investor control, fees, sponsor dependence, structural inflexibility, real estate risk, and accredited investor requirements Planning issues involving liquidity events, return-to-active-management options, §1033 applications, and the §721 UPREIT “one-way election” concern
Winning Hearts and Minds: Building Future-Ready Businesses
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Online
2.00 Credits
Member Price: $105
Technology Infrastructure Assessment Through Organizational Case Studies, Practical Implementation Strategies for Hardware and Software Solutions, Change Management Techniques for Remote and In-Office Teams
Small-Business Accounting, Audit, and Attest Update
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Online
4.00 Credits
Member Price: $180
• Small and medium-sized business-related FASB ASUs, including recent PCC activities • Recently issued AICPA standards • Ethics and independence updates and interpretations • Newly issued SSARS and SSAE standards • SASs effective for current and future audits
Excel Functionality That Every Accountant Should Know
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Online
2.00 Credits
Member Price: $105
Review of Tables and how they improve virtually every operation in Excel. , Discuss essential Excel functions and features that every financial professional should know how to use. , Review how to collaborate with colleagues in real-time with OneDrive or SharePoint. , Review PivotTables and their significant features. , Take a detailed look at Power Query and how this tool can revolutionize your workflow.
Simply Auditing Not-for-Profits Efficiently
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Online
4.00 Credits
Member Price: $180
• How distinctive funding sources, different operating purposes, and lack of ownership interests affect risk assessment and planning in the audit of a not-for-profit • Key considerations and auditing procedures applied in auditing contributions, functional expenses, net assets, etc. • Frequent issues arising in audits of not-for-profits (e.g., independence concerns, communicating with those charged with governance, Yellow Book audits, single audits, etc.)
Don Farmer's Cryptocurrency Taxation: Tracking, Reporting & IRS Enforcement
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Online
2.00 Credits
Member Price: $89
Federal Tax Treatment of Digital Assets IRS classification of cryptocurrency as property Tax consequences of sales and exchanges Mining and staking income Hard forks and airdrops Reporting Requirements and Compliance Form 1040 digital asset disclosure Form 8949 and Schedule D reporting Schedule C considerations Overview of broker reporting rules and Form 1099-DA developments IRS Enforcement Trends Exchange reporting and John Doe summonses IRS compliance campaigns Civil penalties and potential criminal exposure Audit risk indicators Practitioner Considerations Documentation and substantiation best practices Client interview strategies Ethical responsibilities in digital asset reporting
Understanding the Form 990 and its Preparation Prerequisites
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Online
2.50 Credits
Member Price: $135
Overview of the Form 990's structure, purpose and schedule design. Key factors that establish a related organization. Definitions affecting Part VII-A including trustees, directors, officers, key employees and high-compensation individuals. Core terms such as family relationships, business relationships, independence and 35% controlled entities which are central to both Core Form Part VI and Schedule L. Sequencing of preparation tasks and identifying internal data providers. Best practices for engaging the board in understanding the completed Form 990.
Getting Ahead of the Emerging Technology Curve: AI, Data Intelligence, and Digital Crypto Assets
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Online
3.00 Credits
Member Price: $135
Future Horizons: Major Trends and Innovations for the Next Decade, Artificial Intelligence: Moving Beyond Chatbots to Integrated Workflows, Data Intelligence: Turning Firm Information into Strategic Assets, Digital Crypto Assets: Navigating Current Market Trends and Realities
K2's Ten PDF Tips You Need To Know
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Online
2.00 Credits
Member Price: $105
Converting documents to the PDF format , Editing PDF documents , Securing PDF documents , Extracting data from PDFs
K2’s Excel’s Best New Features
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Online
2.00 Credits
Member Price: $105
Learn how to work with Dynamic Arrays , Using Excel's new XLOOKUP and XMATCH feature , Improvements to Power Query and why they matter to you , New collaboration and commenting options in Excel
AI-Driven Ethics and Data Analytics: A Roadmap for Accountants
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Online
4.00 Credits
Member Price: $180
• AI and data ethics in accounting • Leveraging AI for data analytics in accounting
Don Farmer's Tax-Exempt & International Forms
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Online
2.00 Credits
Member Price: $89
Overview of tax-exempt and international information reporting framework Form 990 reporting fundamentals Core form structure and required schedules Governance and compensation disclosures Unrelated business income (UBI) reporting considerations Overview of selected international information returns Form 5471 (controlled foreign corporations) Form 8865 (foreign partnerships) Form 8938 (specified foreign financial assets) Filing thresholds, disclosure requirements, and penalty considerations Common compliance risks and IRS examination focus areas
K2's Excel Tips - Today's Best Features
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Online
2.00 Credits
Member Price: $105
New features and functions in Excel , How to improve efficiency and effectiveness when working in Excel , Taking advantage of Copilot integration with Excel , Better ways of creating and working with formulas
K2's Next Level Home Networking
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Online
2.00 Credits
Member Price: $105
Explanation of common network services such as file sharing, VPN's, media servers, and network isolation using multiple SSIDs , Hardware options and examples of solutions for every budget , Tips and tricks for rebuilding your home network to meet your needs today and into the future
What Tax Practitioners Need to Know About Medicare
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Online
2.00 Credits
Member Price: $105
• Eligibility for Medicare • How to apply for Medicare • Introduction to Parts A, B, C, and D of Medicare • Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries • Late enrollment penalties • Medicare Advantage in lieu of original Medicare • The Affordable Care Act's impact on Medicare • Legislative and regulatory developments
Don Farmer's Section 199A Deduction: Complex Ownership & Aggregation Rules
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Online
2.00 Credits
Member Price: $89
Overview of IRC §199A Framework; Application of the qualified business income (QBI) deduction to pass-through entities Application of §199A rules to partnerships, S corporations, and tiered ownership arrangements Treatment of QBI, REIT dividends, and publicly traded partnership income in complex structures Requirements, elections, and limitations related to §199A aggregation Impact of aggregation decisions on deduction optimization and compliance Identification of SSTBs and application of income thresholds and phaseout rules W-2 Wage and Qualified Property Limitations Required disclosures, documentation standards, and reporting considerations to support §199A positions
K2's CPA Firm Update
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Online
2.00 Credits
Member Price: $105
Emerging trends like changes in client expectations, supplier strategies, and competitive dynamics , AI and advanced software innovations with tailored solutions for service lines like tax, audit, advisory, and niche industries , Next-gen automation tools, including the role of machine learning, RPA, and advanced analytics in streamlining operations , Optimal technology stacks to enhance firm productivity, efficiency, and profitability , Cybersecurity advancements. Proactive approaches to safeguarding client and firm data
Generative AI and Cybersecurity: Opportunities and Threats
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Online
2.00 Credits
Member Price: $105
• Generative AI applications in cybersecurity (e.g., threat detection, automation) • AI-enabled cyber threats, including phishing, deepfakes, and malware • Real-world incidents involving AI-related cybersecurity challenges • Proactive strategies for leveraging generative AI in cybersecurity • Regulatory and ethical implications of generative AI in financial cybersecurity
Social Security: Dispelling Common Myths with Essential Truths
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Online
2.00 Credits
Member Price: $105
• Will Social Security be there for me? • How is my benefit calculated? • Can I claim my benefit and work too? • When do I stop paying Social Security taxes? • Why does my government pension cause my benefits to be reduced? • Can I claim spousal benefits now and my own later? • What is my breakeven? • Can I claim benefits from my ex-spouse? • What do you mean I may pay taxes on my income benefits? • ... and more!
Required Minimum Distributions: Compliance and Planning (RMD4)
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Online
4.00 Credits
Member Price: $180
Minimum distribution requirement changes by the SECURE Act 2.0 Latest IRS guidance, including final regulations The calculation of required minimum distributions using the Uniform Life Table Required minimum distributions from multiple accounts §401(k) rules of SECURE Act 2.0 Inherited employer retirement accounts and IRAs: Changes to spousal and non-spousal beneficiary distribution options and stretch IRAs under the SECURE Act Required minimum distributions in the year of death Roth conversions for estate planning and avoiding required minimum distributions Timing of distributions for maximum tax-free compounding Section 529 rollovers to Roth accounts under SECURE Act 2.0 Qualified charitable distributions from IRAs and the relationship between deductible IRAs and QCDs under the anti-abuse rules. Includes SECURE Act 2.0 rollovers to CRUTs and CRATs Taxation of distributions Penalties for missed required minimum distributions and reasonable cause for abatement of penalties.