CPE Catalog & Events
Buying and Selling a Business: Tax and Structuring Overview
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Online
4.00 Credits
Member Price: $145
• An overview of the beginning of the process and documents for preliminary tax planning • Recognizing the need for due diligence in acquisitions, including checklists of important points • Deemed asset sales - 338 and 338(h)(10) • The impact of the 197 amortizable intangibles regulations on the acquisition and disposition of a business • Allocating purchase price for tax advantage • Planning to avoid double taxation under the repeal of the General Utilities doctrine • Special problems and opportunities when an S corporation is the buyer or seller • Installment sale and interest issues • Avoiding tax pitfalls and recognizing tax planning opportunities • Unique issues in buying and selling LLC/partnership interests • Impact of the net investment income tax (NIIT) and the 199A pass-through deduction on the tax due on the sale of a pass-through entity • Individually owned goodwill
K2's Advanced Excel
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Online
8.00 Credits
Member Price: $295
Collaboration and security techniques Tables, data models, and PivotTables Advanced formulas Data queries Creating effective visualizations
A Complete Tax Guide to Exit Planning
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Online
2.00 Credits
Member Price: $89
• Gain exclusion and tax-free reorganization planning • Gain exclusion with sales of C corporation stock - Section 1202 • Deferral of gain with installment reporting • Gain planning with partnerships • Basis planning - basis step-up at death, gifts of interests to family • Restructuring the business entity - C vs. S corporation, partnerships, LLCs • Real estate planning - retention vs sales, like-kind exchanges • Employee stock ownership plans - special tax incentives • Employee benefit planning with ownership change • Taxes other than the federal income tax - state tax, estate, gift and generation-skipping taxes, and property taxes • Prospects for tax law change
Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
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Online
2.00 Credits
Member Price: $89
• How and why a partnership makes a 754 election • The effect of the 754 election when an interest in a partnership is sold or inherited • How the 754 election applies when a partnership makes a distribution of property to one or more of its partners • How to make the 754 basis adjustment
Non-GAAP Financial Statement Options: Cash, Modified Cash, and Tax Basis
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Online
4.00 Credits
Member Price: $145
• An introduction to special purpose frameworks • Authoritative and non-authoritative guidance used to prepare SPF financial statements • Common issues in preparing SPF financial statements • Cash basis and modified cash basis financial statements • Income tax basis financial statements • The AICPA's special purpose framework - FRF for SMEsTM
OSCPA's Oil & Gas Series: Session 4 - Indian Gas Valuation - Virtual
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Online
2.00 Credits
Member Price: $80
Surgent's Individual Tax Planning Ideas
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Online
4.00 Credits
Member Price: $145
• Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0 • Timely coverage of breaking tax legislation • Retirement planning in light of IRA and RMD changes • Review of pertinent changes from recent legislation • Reading a tax return for developing client-specific tax strategies • Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future • Compensation and fringe benefit issues • Identify clients with net investment income tax problems and the potential ways to reduce or eliminate them • All in the family: Tax tactics for spouses, children, and parents • Understanding the environment: what's new, what's expired or expiring, and what's likely to change
The Best Federal Tax Update Course by Surgent - VIRTUAL
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Online
8.00 Credits
Member Price: $275
Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance Timely coverage of breaking tax legislation Form 1099-K reporting requirements Detailed analysis and examples of Sale of Pass-through Entity Interest and Net Investment Income Tax The Gig Economy -- Tax implications, Independent Contractor vs. Employee Classification, and the 2024 DOL Final Rule New FinCEN reporting requirements under the Corporate Transparency Act in 2024 Employee Retention Tax Credit updates Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates,retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Representing a Client in an IRS Audit
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Online
3.00 Credits
Member Price: $99
• Substantially increased IRS funding provided by the Inflation Reduction Act • IRS test program in 2024 to determine if it should prepare tax returns • Using improved data and analytics to tailor timely collections contacts • Auditing large corporations and partnerships • Audits of high income and high net worth individuals • Information Document Requests • What happens when a client agrees or disagrees with the IRS's audit findings • The Dirty Dozen: roadmap to IRS audit issues
K2's QuickBooks For Accountants
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Online
8.00 Credits
Member Price: $295
New features in QuickBooks Desktop and Online Enhancing internal controls in QuickBooks-based environments Improving financial and operational reporting when using QuickBooks and QuickBooks Online Best practices for setting up companies
Level III: Beginning in Charge Staff Training
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Online
16.00 Credits
Member Price: $540
What is Expected of the In-Charge Plan Engagement Assess Risk and Materiality Nonstatistical Audit Sampling Meet Client Needs Complete Engagements Review Assistants' Work Supervision
Oklahoma Tax Institute - Virtual
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Online
16.00 Credits
Member Price: $370
K2's Small Business Internal Controls, Security, and Fraud Preventionand Detection
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Online
8.00 Credits
Member Price: $295
Common challenges associated with implementing appropriate internal controls in small business environments Fraud in small business environments Internal control options in small business accounting software Understanding the need for application controls and general controls
Key Partnership and S Corporation Tax Planning Strategies
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Online
4.00 Credits
Member Price: $145
• Timely coverage of breaking tax legislation • Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares • At-risk and passive activity loss considerations • Basis planning • Related party transactions: making them work • Income splitting and shifting with family can create considerable benefits • Sale of ownership interest and NIIT considerations
Tax Loss Limitations Imposed on Individuals and Pass-through Entities
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Online
3.00 Credits
Member Price: $99
• How to calculate a partner or S corporation shareholder's basis • Form 7203 and an S corporation shareholder's basis • The at risk basis rules and Form 6198 • The passive activity loss limits • The Section 461(l) loss rule • The net operating loss limitation rules • The Section 163(j) business interest limitation
Preparation and Compilation Engagements Under the SSARS - VIRTUAL
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Online
4.00 Credits
Member Price: $145
Relevant sections of SSARS No. 21, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22, 23 and 24 Proposed changes to the SSARS guidance Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form, specified line item, pro forma, and other engagement variations Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements SSARS No. 21 implementation issues and peer review feedback
K2's Excel Essentials for Staff Accountants
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Online
8.00 Credits
Member Price: $295
Best practices for creating and working with Excel workbooks Effectively using Excel functions when creating formulas The importance of PivotTables in modern reporting environments Best practices for formatting your workbooks
OSCPA Ethics - Oklahoma City
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Oklahoma City
2.00 Credits
Member Price: $80