CPE Catalog & Events

Introduction to Array Formulas: This segment establishes the foundation by differentiating array formulas from regular Excel formulas and explaining their significance. Using Array Formulas: This section focuses on the practical application of array formulas, teaching participants how to effectively implement and utilize these formulas in a variety of common Excel tasks and scenarios. Dynamic Arrays and Spill Functions: This part covers the utilization of dynamic arrays and spill functions, highlighting their role in modern Excel data handling. Advanced Array Functions: Participants will delve into complex functions such as SUMPRODUCT, UNIQUE, SORT, and FILTER, focusing on multi-condition summing and data management. Using Array Constants: This section teaches how to simplify the use of static values called Array Constants.

Overview of the various types of advice tax professionals provide clients The preparer penalties The duty to advise clients with regard to potential taxpayer penalties The primary AICPA rules with regard to advising and communicating tax advice Circular 230 and the IRS Office of Professional Responsibility oversight and disciplinary authority The Federally Authorized Tax Practitioner (FATPs) Understanding the attorney-client privilege The Section 7525 Statutory Privilege and Limitations The Work-Product Doctrine and Privilege and Limitations Kovel Engagements and Limitations

Tax elections for various entities Tax elections relevant for accounting matters Tax elections involving special items Key compliance procedures concerning return preparation of original and amended returns Understanding key procedures about IRS examination Understanding key relief provisions for oversight, errors and later discovered facts or information

Discussion of appropriate entity selection and small taxpayer status Walkthrough of costing methods and compliance issues under IRC 263A Analysis of IRC 461 related to economic performance Illustrative examples and analysis Sample computations for homebuilder unit costing Recent IRC 263A challenges by the IRS Update of related cases and issues'including recent tax reform

Income for seniors: retirement, earnings and investments Tax Deductions: planning, bunching, strategies Planning to help family members

financial disclosure requirements PCAOB standards IRS compliance guidelines SEC reporting updates

Tax exemption and the many types of tax-exempt organizations Private foundation versus public charity Form 990, Form 990-EZ, Form 990-N, Form 1023 and Form 1024 Intermediate sanctions, private inurement and private benefit Public support Unrelated business income tax, including Final Treasury Regulations Special rules, for advertising, bingo and trade shows Update on recent developments

Walkthrough of accounting methods and relevant elections under IRC 460 Illustrative examples and analysis Review of pertinent cases and revenue rulings Update of other IRS activity, including recent Tax Reform

Forensic accounting and litigation support Expert witness preparation and testimony Legal standards for admissible expert opinions Communication strategies for courtroom effectiveness

Understanding public support and Schedule A Reporting compensation accurately on Schedule J Disclosing lobbying activities on Schedule C Avoiding common mistakes in disclosures Clarifying related organization reporting rules Effective strategies for transparency and compliance Enhancing nonprofit planning through Form 990

financial analysis IRS compliance guidelines GAAP compliance financial reporting federal tax updates tax planning strategies

Tax non-audit services; tax avoidance; tax risk; effective tax rates; tax volatility.

Obtaining an EIN Understanding Wills and Trusts Answering questions on Forms 1041 and 541 Special income and Special deduction topics First and final returns Preparing Schedule K-1

Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus Depreciation made permanent Increased §179 deduction Changes to §174 R&E Expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion  Digital Assets and Tax Implications - understand Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial Intelligence - discover how AI and generative tools are transforming the tax profession Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions  The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, and employer reporting responsibilities Timely coverage of breaking tax legislation 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

Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus Depreciation made permanent Increased §179 deduction Changes to §174 R&E Expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion  Digital Assets and Tax Implications - understand Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial Intelligence - discover how AI and generative tools are transforming the tax profession Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions  The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, and employer reporting responsibilities Timely coverage of breaking tax legislation 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

Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: TCJA provisions made permanent New tip income deduction New overtime pay deduction New car loan interest deduction New temporary senior deduction Expanded SALT cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus depreciation made permanent Increased §179 deduction Changes to §174 R&E expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Digital assets and tax implications – understand Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial intelligence – discover how AI and generative tools are transforming the tax profession Timely coverage of breaking tax legislation Form 1099-K reporting requirements – understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy – examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, and employer reporting responsibilities Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers 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

Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: TCJA provisions made permanent New tip income deduction New overtime pay deduction New car loan interest deduction New temporary senior deduction Expanded SALT cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus depreciation made permanent Increased §179 deduction Changes to §174 R&E expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Digital assets and tax implications – understand Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial intelligence – discover how AI and generative tools are transforming the tax profession Timely coverage of breaking tax legislation Form 1099-K reporting requirements – understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy – examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, and employer reporting responsibilities Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers 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

Discussion of key individual provisions of the One Big Beautiful Bill Act, such as TCJA provisions made permanent, new tip income deduction, new overtime pay deduction, Trump accounts, and the expanded SALT cap Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus Depreciation made permanent Increased §179 deduction Changes to §174 R&E Expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Excess Business Loss Limitation  Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes Partnership Distributions, Form 7217, and S Corporation Redemptions Thinking beyond §163(j) -- Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions Timely coverage of breaking tax legislation Selected Practice and Reporting Issues: What’s new? A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships Decentralized Autonomous Organizations (DAOs)