CPE Catalog & Events

Automatic enrollment requirements for 401(k) plans Change in the credit for small employer pension plan startup costs $2,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Higher catch-up limit to apply at age 60, 61, 62, and 63 Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Improving coverage for part-time workers Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule

Introduction to ChatGPT and other AI (artificial intelligence) language models Discussion of best practices for using ChatGPT with Excel Use ChatGPT to create, debug, and explain formulas Use ChatGPT to learn how to use Excel features Use ChatGPT to automate repetitive tasks in Excel Use ChatGPT to easily create macros

Overview of virtual currency Property transactions with virtual currency Receiving virtual currency as payment Paying using virtual currency Charitable donations with virtual currency Gifting of virtual currency Form 8300 reporting

Comparison of House and Senate versions of the OBBB Trump Accounts Proposed Section 899

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

The price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Deviant workplace behavior Historic schemes Why good folks go bad – interesting findings and red flags Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social, environmental, governance, and equity/inclusion reports and audits

The price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Deviant workplace behavior Historic schemes Why good folks go bad – interesting findings and red flags Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social, environmental, governance, and equity/inclusion reports and audits

Projecting a professional presence Verbal communication skills to elevate your message Mastering non-verbal communication Protocol for office settings Building trust within the organization and with clients Running an impactful meeting Adding value as a meeting attendee Executive dining etiquette strategies and tips

The key requirements and audit areas that peer reviewers hone in on when reviewing Yellow Book and single audit engagements Avoiding common pitfalls seen in Yellow Book and single audits How to improve your performance on Yellow Book and single audits while staying in good graces with your peer reviewer

Applicable provisions of the One Big Beautiful Bill Act (OBBBA) Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting bottom-dollar guarantees Distribution or a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner – understanding the alternatives Step-up in basis issues – how to make the computations and elections Property transactions between the LLC/LLP and its members or partners – what to do with built-in gain or loss property When are partnership losses deductible? Material participation rules for LLC members and limited partners and how they affect passive loss issues Continuation and termination of an LLC/partnership in the context of a merger or acquisition Sales of an LLC interest – holding period and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of the technical termination of partnership provision Impact of Soroban Capital Partners LP, 161 TC No.12 NEW: The IRS removes recently finalized regulations identifying certain partnership basis shifting transactions as transactions of interest (see Chapter 2)

Applicable provisions of the One Big Beautiful Bill Act (OBBBA) Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting bottom-dollar guarantees Distribution or a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner – understanding the alternatives Step-up in basis issues – how to make the computations and elections Property transactions between the LLC/LLP and its members or partners – what to do with built-in gain or loss property When are partnership losses deductible? Material participation rules for LLC members and limited partners and how they affect passive loss issues Continuation and termination of an LLC/partnership in the context of a merger or acquisition Sales of an LLC interest – holding period and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of the technical termination of partnership provision Impact of Soroban Capital Partners LP, 161 TC No.12 NEW: The IRS removes recently finalized regulations identifying certain partnership basis shifting transactions as transactions of interest (see Chapter 2)

ABLE accounts Qualified disability expenses, rollovers, and program-to-program transfers Car loan interest deduction under OBBBA

Review of HSA rules Highlights of the National Taxpayer Advocate Annual Review conclusions Student loan repayment trends and updates

IRA MAGI Limits for contributions Backdoor Roth IRA contributions Overview of basis shifting Breakdown of Otay Project LP v. Commissioner

What’s ahead for the economy and markets in 2026 IRS Notice 2026-11 Amendments made by the OBBBA to section 168(k)

IRS updates to FAQs about the Qualified Energy Efficient Home Improvement Credit and the Residential Clean Energy Property Credit Expected outlook for markets and economy Tips for 2024 reporting of 1099-R

OBBBA impact on college funding and loan repayment  Common advisor mistakes concerning the treatment of  inherited IRAs  New issues facing families under OBBBA

Exclusion from gain of qualified small business stock under section 1202 Setting up online IRS account Ways to submit Power of Attorney Authorization Requests

IR-2024-253: Hurricane Helene Disaster Relief  Discussion of Varian Medical Systems, Inc. and Subsidiaries v. Commissioner court case IRS Form 7217

Latest update concerning HSAs Letter 105-C and the Employee Retention Credit (ERC) FinCEN's Beneficial Ownership Information (BOI) Reports Qualified Rollover Contributions