CPE Catalog & Events

• Major 2026 tax form changes as they relate to individual taxpayers • How 2026 tax developments impact 2026 tax forms

Module 1: Improving Profitability the Right Way: How to Cut the Right Costs • Understanding what the goal really is o Better planning, ready aim and then fire. o What are the crucial considerations • Why do others in the organization hate to cut costs? • What are the 'ripple' effects? • What are the right costs to cut and not to cut? o What are the more common mistakes made? o The need to consider politics, culture, and strategy! o Fourteen (14) different perspectives to utilize to cut costs efficiently o Over fifty (50) uncommon cost cutting possibilities • How to prepare for the next cost cutting exercise • A proven process to cut the right cost in an organization. Module 2: Building High Performing Teams: Cohesive Teams Get Results • What are the five clear signals that teamwork is broken? o The pervasive myths about teams • Why conflict is necessary for effective teams • Why winning teams are built on and depend on trust o The value of assessments and diversity • Your fifteen-step action plan to build trust and enhance teamwork • Retaining your best talent • The essential steps leaders must take to enable teamwork to flourish. Module 3: Do Creative Accountants Belong in Prison? True or False? • Should accountants be creative? o The pros and cons of creativity • The inherent problems of creativity o Creativity is not an excuse! • The tangled correlations between creativity, ethics, and dishonesty • The interrelationship between the Code of Professional Conduct and creativity. o Citations from the Code of Professional Conduct. • What is the impact of creative accounting on our constituencies? • How to effectively and ethically harness creativity Module 4: Storytelling Your Financials for Impact: Narrative Beats Numbers • Why does storytelling always beat data-dumping in financial communication? • Anatomy of a great financial story: structure, characters, and turning points • The role of context, trends, and insights in financial messaging • How Apple uses financial storytelling to engage stakeholders • Visual tools and techniques to support your narrative • Communicating with non-financial audiences: clarity without oversimplification

GASB 103 effective date, scope and transition considerations. Revised MD&A structure and analysis expectations. Proprietary fund operating and nonoperating classifications and presentation. Unusual or infrequent items, budgetary comparisons and major component units. GASB 104 capital asset disclosure requirements, including lease, PPP, SBITA, intangible and held-for-sale assets. Practical implementation steps, documentation, examples and common challenges.

Overview of IRS Notice and Correspondence Processes Identification and Interpretation of IRS Notices Response Timelines and Procedural Requirements Response Options and Escalation Considerations Taxpayer Rights and Due Process Best Practices for Notice Management and Compliance

Module 1: Improving Profitability the Right Way: How to Cut the Right Costs • Understanding what the goal really is o Better planning, ready aim and then fire. o What are the crucial considerations • Why do others in the organization hate to cut costs? • What are the 'ripple' effects? • What are the right costs to cut and not to cut? o What are the more common mistakes made? o The need to consider politics, culture, and strategy! o Fourteen (14) different perspectives to utilize to cut costs efficiently o Over fifty (50) uncommon cost cutting possibilities • How to prepare for the next cost cutting exercise • A proven process to cut the right cost in an organization. Module 2: Building High Performing Teams: Cohesive Teams Get Results • What are the five clear signals that teamwork is broken? o The pervasive myths about teams • Why conflict is necessary for effective teams • Why winning teams are built on and depend on trust o The value of assessments and diversity • Your fifteen-step action plan to build trust and enhance teamwork • Retaining your best talent • The essential steps leaders must take to enable teamwork to flourish. Module 3: Do Creative Accountants Belong in Prison? True or False? • Should accountants be creative? o The pros and cons of creativity • The inherent problems of creativity o Creativity is not an excuse! • The tangled correlations between creativity, ethics, and dishonesty • The interrelationship between the Code of Professional Conduct and creativity. o Citations from the Code of Professional Conduct. • What is the impact of creative accounting on our constituencies? • How to effectively and ethically harness creativity Module 4: Storytelling Your Financials for Impact: Narrative Beats Numbers • Why does storytelling always beat data-dumping in financial communication? • Anatomy of a great financial story: structure, characters, and turning points • The role of context, trends, and insights in financial messaging • How Apple uses financial storytelling to engage stakeholders • Visual tools and techniques to support your narrative • Communicating with non-financial audiences: clarity without oversimplification

Overview of business entity structures  Sole proprietorship taxation and considerations  Partnership and LLC taxation fundamentals  S corporation eligibility requirements and tax treatment  C corporation taxation and shareholder considerations  Comparing pass-through versus non-pass-through entities  Self-employment tax and payroll tax implications  Owner compensation and distribution strategies  Basis considerations across entity types  Liability protection and non-tax factors affecting entity selection  Qualified Business Income (QBI) deduction considerations  Entity conversion and restructuring issues  Succession planning and ownership transition considerations  Common entity selection mistakes and planning opportunities  Case studies illustrating entity choice analysis

IRS classification of cryptocurrency as property Tax consequences of sales and exchanges Mining and staking income Hard forks and airdrops Form 1040 digital asset disclosure Form 8949 and Schedule D reporting Schedule C considerations Overview of broker reporting rules and Form 1099-DA developments Exchange reporting and John Doe summonses IRS compliance campaigns Civil penalties and potential criminal exposure Audit risk indicators Documentation and substantiation best practices Client interview strategies Ethical responsibilities in digital asset reporting

Passive activity loss (PAL) rules under IRS 469 Passive versus nonpassive activity classification Material participation and real estate professional requirements Partnership K-1 reporting and common PAL pitfalls Coordination of PAL rules with basis, at-risk, and 461 (l) limitations Disposition rules and strategies for utilizing suspended passive losses

Passive activity loss (PAL) rules under IRS 469 Passive versus nonpassive activity classification Material participation and real estate professional requirements Partnership K-1 reporting and common PAL pitfalls Coordination of PAL rules with basis, at-risk, and 461 (l) limitations Disposition rules and strategies for utilizing suspended passive losses

• Overview of IRC §199A Framework; Application of the qualified business income (QBI) deduction to pass-through entities• Application of §199A rules to partnerships, S corporations, and tiered ownership arrangements• Treatment of QBI, REIT dividends, and publicly traded partnership income in complex structures• Requirements, elections, and limitations related to §199A aggregation• Impact of aggregation decisions on deduction optimization and compliance• Identification of SSTBs and application of income thresholds and phaseout rules• W-2 Wage and Qualified Property Limitations• Required disclosures, documentation standards, and reporting considerations to support §199A positions  

Overview of tax-exempt and international information reporting framework Form 990 reporting fundamentals Unrelated business income (UBI) reporting considerations Overview of selected international information returns Filing thresholds, disclosure requirements, and penalty considerations Common compliance risks and IRS examination focus areas

Overview of Subchapter K and common partnership risk areas Partner capital accounts: tax basis vs. §704(b) capital vs. book basis Outside basis vs. inside basis calculations Allocation rules and substantial economic effect under §704(b) Partnership liabilities and debt allocation under §752 Disguised sales and related-party transactions under §707 Partnership distributions (current and liquidating) and gain recognition rules Sale or exchange of partnership interests and §751 hot assets §754 elections and basis adjustments Overview of the centralized partnership audit regime (BBA) Best practices for documentation and compliance risk mitigation 

Overview of fiduciary and gift tax reporting framework Form 1041 reporting fundamentals Basic fiduciary accounting income considerations Form 709 reporting fundamentals Common preparation errors and IRS examinations focus areas