CPE Catalog & Events

Advantages and disadvantages of sole proprietorships Taxes for self-employed individuals Definition of partnership Partnership tax return & year taxable Contributed property, assets & services Sales and exchanges of partnership interests Limited liability companies C corporations & PSC corporations Inventories S corporations

Motivation Recognition Rewards Feedback Status differentials Authenticity

Becoming a stronger communicator The communication process Improving oral and written communications "Empathy, ego and needs," personality types and their influence on communications Case studies to summarize the webinar concepts

Fraud Misstatements Materiality Revenue recognition Related parties Going concern uncertainties Engagement letters Documentation and peer review considerations

Financial Tax Planning Building an Estate Preservation of Wealth Deferral Reduction Income Splitting Elimination Asset Protection Estate Planning Estate & Gift Taxes Wills & Probate Trusts Entity & Title Life Insurance, Annuities & Buy-Sell Agreements Special Business Issues Estate Tax Freeze Rules Elderly & Disabled Planning Post-Mortem Planning & Tax Return Requirements

Introduction - 1031 Section 1031 & Its Function Statutory Requirements & Definitions The Concept of "Boot" The Rules of "Boot" Losses Basis on Tax-Deferred Exchange Depreciation, Cost Recovery, MACRS & Recapture Miscellaneous Aspects Mechanics Types of Exchanges Delayed Exchanges Warehousing & Pot Method Accommodators & Intermediaries

Sources and effects of and managing, conflict Mediating Positive conflict

Materiality Social and financial performance Research methods Epistemology Model uncertainty Replication

Business Forms & Characteristics Corporate Formation & Capitalization Corporate Principals & Employees Basic Fringe Benefits Business Entertainment Insurance Retirement Plans Nonqualified Deferred Compensation S Corporations Business Dispositions & Reorganizations

Corporation defined PSC corporations Incorporation Small business stock exclusion Start-up & organizational expenses Alternative minimum tax Capital gains & losses Accumulated earnings Accounting periods & methods Inventories

? Planning Around New Tax Laws Creating Trusted Planning Relationships

New Developments Schedules K-2 and K-3 Crypto

Cybersecurity Risk Assessments

What is analytics? Analytics Maturity Benchmarking: how CPAs can benchmark their clients' analytics maturity Three types of analytics: descriptive, predictive, prescriptive Descriptive analytics: text mining, multidimensional clustering, maybe statistical outlier detection

What is forecasting? How to make and evaluate a forecast statistically Forecasting a simple time series: staffing an office Forecasting a more complex time series: product revenue forecasting Forecasting a nonlinear target: CART trees for market segmentation

What is optimization? How to set up and solve an optimization problem Optimizing capital investment decisions with a decision tree Optimizing inventory management with reorder points and safety stock

Deductible Interest & Debt Allocation of Deductible Interest Home Mortgage Interest Taxable Interest Installment Sales Repossession Debt Cancellation & Foreclosure Equity Participation Debt Foreign Interest Withholding Bad Debts

Goals Sources of performance deviations Successful interventions

Deductible interest and debt Nondeductible interest Below-market interest rate loans Unstated or imputed interest on sales Original Issue Discount (OID) Allocation of deductible interest Taxable interest Installment sales Debt cancellation and foreclosure Bad debts

Property rights Premarital agreements Application of 1031 Incident to divorce Property basis Purchases of residence between spouses Purchases of business interests between spouses Selected asset divisions of residence & business interests Real & personal property Pension benefits