CPE Catalog & Events

Details for this conference are subject to change, please follow this link to see the most up to date information: https://cpacrossings1.box.com/s/l494i59jh2qif90xxp4cjw1n69zc0rbgDecember 17th, 2025 - Businesses/CorporationsSession 1: The One Big Beautiful Bill: 2025 Tax Legislation for Businesses Allison McLeod, LL.M., JD, CPACredits: 1 - TaxesThe President signed on July 4, 2025, one of most consequential tax legislation in recent years. The well-informed tax practitioner will want to stay abreast of these developments! This course will start with a short background of this legislation as it made its way through Congress and to the President's desk. We will then review the final provisions that was approved by the Senate and passed by the House. Session 2: Research and Corporate Tax Credits Post-OBBBA - What's Left, What's Out, and How to PlanJonathan Forman Credits: 1 - TaxesNavigate the evolving landscape of corporate tax credits following the enactment of OBBBA. R&E Deduction Relief: Explore the return of immediate expensing for domestic R&E costs, accelerated deductions, and retroactive opportunities for small businesses Clean Energy Credit Shake-Up: Understand the accelerated phaseouts of Section 45Y (PTC) and Section 48E (ITC) for solar and wind facilities, and the new eligibility rules for energy technologiesWhat's Still Available?: Learn about credits that remain viable through 2033-2034, including energy storage, nuclear, hydropower, and geothermal and their transferabilityForeign Entity Restrictions: New rules disqualify credits for facilities with ties to certain foreign entities (e.g., China, Russia), impacting transferability and eligibility Clean Fuel Credit Updates: Dive into the extended Section 45Z clean fuel production credit and its revised feedstock and emissions criteria Advanced Manufacturing Credit Changes: Review modifications to Section 45X, including phaseouts for wind components and new rules for integrated components Strategic Planning Tips: Learn how to time construction starts and credit elections to maximize remaining benefits before phaseouts take effect. Session 3: Corporate Tax Strategy in the OBBBA Era - Planning for a New Framework Matthew Gelsinger Credits: 1 - TaxesEquip your organization with strategic insights to optimize corporate tax planning under the new OBBBA provisions. Bonus Depreciation & Section 179 Expensing: Discover how the reinstated full expensing for qualified assets impacts capital investment decisions, increased Section 179 Limits, New deduction for Qualified Production Property R&D Expensing: Planning opportunities around immediate expensing of domestic R&D costs and retroactive relief for small businesses.Section 163(j) Interest Expense: Tax considerations from permanent reinstatement of "EBITDA" approach for calculating ATI.Permanent QBI Deduction: Understand the implications of making Section 199A permanent, including expanded phase-in ranges and new minimum deductionsInternational Tax Adjustments: Review permanent changes to FDII, GILTI, and BEAT, and their impact on global operationsQualified Opportunity Zones (QOZs): Learn about the new permanent framework and enhanced incentives for rural investments Strategic Planning Framework: Gain actionable insights for aligning entity structure, investment timing, and compensation planning with the new tax environment.

Accounting Finance Skills

Revenue Recognition Accounting

Why people who appear wealthy may be living paycheck to paycheck Why a millionaire may be living in the ordinary house next door Early and mid-career strategies for accumulating wealth Where and how to invest your money Why fees and commissions should concern you Strategies for buying stocks, mutual funds and ETFs

The major topics that will be covered in this course include:Review of the new AICPA Statement on Standards for Tax ServicesReorganization of SSTS by type of work performedDiscuss new standards on data protection, reliance on tools and representation of tax clients before taxing authorities

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

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

The major topics that will be covered in this course include:Accounting Standards Updates (ASUs) that are most likely to impact small businesses.ASUs initiated by the Private Company Council (PCC).Alternative reporting options to GAAP including FRF for SMEs and IFRS for SMEs.Audit standards that small business auditors will need to implement.

The elements of fraud and the Fraud Triangle Theory Types of fraud with a focus on management fraud Best practices in fraud detection and deterrence

Financial Reporting and Financial Statements Use of Non-GAAP performance measures and key performance indicators Forecasting Valuation Comprehensive Financial Statement Analysis with Case Study

Review of recent federal legislation and administrative rulings Review of recent modifications to tax forms Review of small business tax law and administrative update changes Review of retirement plan changes Overall review of tax practice and procedures

Using the independent contractor rules and hobby loss rules to ensure the activity is a trade or business Reviewing Schedule C deductions for travel, meals, transportation, employee fringe benefits, costs of goods sold, depreciation, and home offices Maximizing the benefits from 1040 deductions for Keogh plans, Solo 401(k)s, Simplified Employee Pension (SEP) plans, and SIMPLE plans Taking advantage of the self-employed health insurance deduction and the qualified business income (QBI) deduction Avoiding the at-risk and passive activity loss limitations Making the right business entity election I n-depth coverage of what advisers of sole proprietors and single-member limited-liability-company owners need to know

-Basis in S corporation stock -Distributions -Compensation planning -Qualified subchapter S subsidiaries -Liquidations, reorganizations and redemptions -Estate planning and the use of trusts -Section 199A

New and expanded energy credits under the Inflation Reduction Act (IRA) Preparation of various Form 1040 individual tax returns and schedules; provided answers include “filled-in” forms  Coverage of Form 7203  Coverage of §199A qualified business income, its calculation, limitations, and examples  Dividends and interest – Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc.  Security transactions – From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues  Self-employed person issues  Schedule C deductions including depreciation  Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains  A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms  Itemized deductions – A thorough understanding of what’s deductible and what’s not  Interest deductions – Limitations and timing problems  Charitable contributions substituting for taxes, IRS says – No!  Retirement contributions and education credits and deductions  Tax computations – The Kiddie Tax, AMT, regular tax, tax credits  Individual problems illustrated by form preparation for various items, with numerous “practice tips”  Impact of recent legislation and forms changes on the 1040 

Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding Statutory employees, independent contractors, and possible changes to §530 relief Penalties -- Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and §401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940 Understanding payroll tax responsibilities in the gig economy

The major topics covered in this course include:Lightning round review of the following apps, with an explanation and demonstration of what each of them offersTeams - the foundation of all that you do in Microsoft 365SharePoint / OneDrive - secure cloud storagePower BI - the new financial reporting modelStream - the YouTube for your organizationBookings - streamline your appointment scheduling OneNote - get your content organized for quick retrieval Lists - create custom list tracking reportsTo Do - consolidate all your Outlook, Planner and general "to do's" in one appPlanner - manage simple and complex engagements and projects in an intuitive appA quick look at many of the remaining apps

Collaborate and connect with others Innovate Inspire others Build a strong and future-ready culture in your company Conquer complexity with collaboration

The major topics that will be covered in this course include:Current and noncurrent asset impairment. Insurance claims and related recoveries. Debt and liquidity issues. Government assistance and relief. Subsequent Events. Lease modifcations. Other matters.

Using formulas to manipulate and transform data Using formulas and reference formulas such as =VLOOKUP Using pivot tables Understanding Solver to perform multivariate analysis Awareness of advanced functions Creative methods for data manipulation Using intellectual curiosity and professional skepticism to develop a problem-solving mentality Real-life examples of innovative ways to analyze and report data with Excel Using Excel to perform e-mail merges Enhance creativity in your approach to developing Excel models Computer software and application 

Navigating the tax and non-tax dimensions of divorce. Unveiling tax and non-tax considerations in personal bankruptcy, debt cancellation, foreclosure, repossession, and bad debt reporting. Exploring the tax and non-tax aspects of personal relationship matters, encompassing cohabitation, property rights, premarital agreements, filing status, exemptions, and dependents. Grasping the intricacies of support considerations for spouses and former spouses. Addressing support matters for children of divorced or separated parents, alongside the tax treatment of back child support. Delving into the business implications in instances of business dissolution. Tackling specialized topics, including marital property rules, tax rate comparisons for married and unmarried individuals, head of household status, and treatment of refunds and deficiencies.