CPE Catalog & Events

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

Making the Tax Cuts and Jobs Act provisions permanent Extending the special depreciation allowance (bonus) for certain property Raising the SALT cap to $40,000 with an income phase-out of $500,000 Deducting domestic research and experimental expenditures Creating a new class of property, qualified production property Increasing the maximum amount a taxpayer may expense under Section 179 to $2.5 million

Washington updates: Inflation status, Presidential race, House and Senate statuses, and more The extension of the waiver of excise tax for inherited IRAs SECURE Act 1.0's waiver of excise tax for RMDs

Trump Savings Account "No tax on tips" No tax on overtime

Estimated tax: Requirements and penalties SIMPLE IRA overview and deadlines New IRS developments

Tax legislation U.S. Court of Appeals for 10th Circuit ruling on Reserve Mechanical Corp v. IRS PLR 202226003 Portability and Revenue Procedure 2022-32 Foreign Bank Account Report (FBAR) Cost segregation Examples of qualifying assets

What's new in IRAs New 1099-Q for 2025 Tracking of Qualified Charitable Distributions Strategies to plan for the rest of the year

Cryptocurrency legislative update Distributions for Emergency Personal Expense Distributions  Domestic Abuse Victim Distributions Section 179D deduction 

Tax legislation appears to be unlikely any time soon Recent Tax Court rulings of note The ERC and other information related to COVID-19 relief for employers

Changes in the Tax Laws Impacting Gamblers HR-1: Bonus Depreciation HSA Changes in OBBB Act

IRS finalization of RMD regulations Disaster tax relief, especially relating to retirement plans and IRAs Discussion of US Supreme Court's overturn of Chevron U.S.A., Inc v. Natural Resources Defense Council, Inc. 

Comparison between Senate and House versions of the OBBB Act Expectation of TCJA provisions extension Discussion of provisions including the qualified business income deduction, 529 account expenses, and asset expensing

Federal Scholarship Tax Credit Research and Experimentation (R&E) Deduction changes Charitable Contribution Deduction

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)

Discussion of the 2024 presidential race reset 2024 Tax Legislation Update Transfer and direct pay of energy credits

Legal Obligations and Individual Responsibilities of RMDs  SALT Limitation and the PTET  Qualified Production Property Rules

Creative retirement plan designs to obtain the section 199A deductions Top 8 for qualified charitable distributions (QCD) Discussion of educational assistance programs offered by employers The employer-provided childcare tax credit 

Trump Accounts Form 1099 Issues Form 1099-K

Forms of stock-based compensation and their taxation Statistics concerning HSAs , including average balance by household income Medicare changes in 2025

Charitable planning with the implementation of OBBBA The impact of OBBBA on tax-exempt organizations Portability and estate planning