CPE Catalog & Events

Baer v. United States Safe harbor provided by Rev. Proc. 2020-51 Are S corporations and partnerships subject to the $10,000 SALT limit? IRS Notice 2020-75 Commercial real estate tax strategies

Baer v. United States Long-term care TD 9935 final regulations regarding Section 1031 exchanges Charitable tax planning update (as of 12/03/20)

Casualty and theft losses Federally declared disaster areas for 2020 Cost segregation in 2020 Taxation of virtual currency (as of 12/17/20)

The American Families Plan Estate of Michael Jackson v. Commissioner PPP loan forgiveness Section 1244 losses

The American Families Plan Paycheck Protection Program Estate of Michael Jackson v. Commissioner Outlook for the economy and markets (as of 5/13/21) Secure Act 2.0 pending legislation (as of 5/13/21)

COBRA continuation coverage Coronavirus-related distributions (CRDs) Using Form 8915-E Changes brought about by the Consolidated Appropriations Act of 2021

The American Families Plan Tax Compliance Agenda (as of 5/27/21) IRS Notice 2021-31 Pitfalls to avoid when moving IRA assets for beneficiaries New Form 14457 and accompanying Instructions Options to resolve taxpayer noncompliance related to foreign income or assets Updated Voluntary Disclosure Program (UVDP)

IRS news releases and Fact Sheets as of June 2, 2022 Key tax law changes affecting the 2022 filing season and Tax Year 2021 tax returns Charitable contributions Congressional Budget Office projections, 2022 to 2023

A detailed discussion of the Biden Administration’s Fiscal Year 2022 Revenue Proposals as of 6/3/21, including: The American Jobs Plan The American Families Plan Reforming the taxation of capital income Improving tax compliance

SALT relief Tax basis capital reporting Remote workforce issues Update on the Section 121 Exclusion Takeaways from Coca-Cola v. Commissioner

IRS Publication 590-B – 10-Year Rule What the IRS does when it receives a tax return Update on Form 7200 (as of 6/17/21) Discussion of the updated draft of Form 941 (as of 6/17/21) Notice 2020-75

What to do if you haven't received your refund What the IRS does when it receives a tax return Tax planning and items that reduce AGI What you need to know about Medicare

Section 754 Section 734(b) and §743(b) Adjustments Charitable contributions and commodities R&D tax credits

Emergency Rental Assistance The Social Security Administration's Business Services Online (BSO) Portal What you need to know about the monthly Child Tax Credit payments starting in July 2021 What the IRS does when it receives a tax return What you need to know about returning to the office

Global Minimum Tax Common tax scams and how to avoid them What the IRS does when it receives a tax return Employee benefits options

Advance Child Tax Credit payments 7/1/2021 Interim Final Regs on the No Surprises Act How inflation affects depreciation tax planning Preparing for inflation Tax timing issues

PPP loans (as of 7/23/20) Notice 2020-54 Labor law issues relating to the coronavirus pandemic Partnership developments (as of 7/23/20)

SBA PPP Direct Forgiveness Portal Roth IRAs and businesses Forms 3508S, 3508 EZ, and 3508 IRS Notice 2021-20 S corporations and reasonable compensation

TD 9905 PTINs IRS guidance on recapture of excess employment tax credits (TD 9904 and REG-111879-20) Notice 2020-51

2022 midterms E-Filing Recent and proposed changes regarding standard mileage rates, the TCJA, cryptocurrency, and electronically amending returns Important Tax Reminders for People Selling a Home: Tax Tip 2022-78 Transparency in Coverage Rule (Final Rule)