CPE Catalog & Events

Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement The three-legged retirement stool: employer retirement, savings, and Social Security Planning with the retirement provisions of SECURE Act 2.0 Updates introduced by the One Big Beautiful Bill Act Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels

Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms 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, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status 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

Extension and enhancement of reduced rates and the standard deduction The temporary senior deduction Extension and enhancement of increased Child Tax Credit Extension and enhancement of increased estate and gift tax exemption amounts Contributions to ABLE accounts and benefitting from the Saver’s Credit Increased SALT deduction Deduction for car loan interest Using Trump Accounts Extension and enhancement of paid family and medical leave credit Enhancement of Adoption Credit, the dependent care assistance program and the child and dependent care tax credit Tax credit for contributions of individuals to scholarship granting organizations Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Individual charitable contributions Health savings account related tax changes

The primary drivers of collaboration Who are the leading collaboration technology providers Why collaboration sometimes fails Best practices to facilitate collaboration Today's leading collaboration providers and tools

SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions  SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters

Overview of Form 1040 and filing requirements Filing status and dependent rules Income reporting, including wages, interest, and dividends Adjustments to income Standard vs itemized deductions Common individual tax credits Introduction to Schedule C and Schedule E Preparer responsibilities, due diligence, and Circular 230

Recent legislative developments, cases and rulings impacting individual taxpayers Disaster Relief Act of 2024 Expiring TCJA provisions SECURE Act 2.0 Individual income items, itemized deductions and credits Updated tax rate schedule and other inflation adjusted items Implications for self-employed taxpayers of various legislation

PivotTable fundamentals, including Recommended PivotTables and the six elements of PivotTables

The downside of traditional retirement asset accumulation strategies Threats to a successful retirement Holistic retirement planning: how personal goals integrate with tax, estate, risk, and investment management principles Matching investment assets with the appropriate retirement plan and distribution strategy Review recent legislation, including the changes for seniors in the One Big Beautiful Bill and the provisions of the SECURE Acts, and how they will impact retirement planning

Overview of federal tax credits Refundable vs. nonrefundable credits Individual tax credits Business tax credits Eligibility requirements for tax credits Documentation and substantiation standards Recent legislation and IRS guidance affecting credits Planning considerations when evaluating tax credits Audit risks and compliance issues

Best practices for creating, editing, and managing PDFs The process for creating and distributing PDF forms Integrating PDFs with other applications Securing your PDFs

Reasonable compensation Fringe benefits for S corporation shareholders Built-in gains tax Excess passive income tax Notice 2020-75: PTE elections

Each week’s topics will change based on the most critical issues affecting financial professionals

Contract formation The necessary components of an enforceable contract Common defenses to enforcement Legal capacity requirements Contract interpretation

Overview of Quality Management standards Scope of SQMS 1 Components of quality management Changes from prior standards AICPA practice aids Required documentation Risk assessment process Final documentation development

Powerful new functions and features in Excel, such as XLOOKUP and Dynamic Arrays How to use "legacy" features and functions such as AGGREGATE Creating effective forecasts in Excel

Private company standard-setting activities Recent FASB Accounting Standards Updates (ASUs), including those addressing financial instruments, credit losses under ASC 326, government grants, and business combinations Non-GAAP financial measures ASC 842, Leases ASC 842 final PIR report findings

Review of the different aspects of forensic accounting The civil litigation process as it relates to forensic accounting Litigation services provided by forensic accountants Fraud detection and prevention Various types of fraud Training and certifications in forensic accounting Forensic accounting in bankruptcy proceedings Forensic accounting in family law proceedings Calculating damages for use in litigation Valuations Ethical issues pertinent to forensic accounting

Comprehensive coverage of the One Big Beautiful Tax Bill Act Reading a tax return for developing client-specific tax strategies Changes to the lifetime estate tax exemption considering proposed regulations  The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families: Whole Life Insurance, Term Life Insurance, Universal Life Insurance, and Variable Life Insurance Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security - the latest on the looming solvency crisis Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions, income, and gain-splitting Tax benefits of HSAs and other tax-advantaged accounts Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young, the working, and those approaching or in retirement Best financial planning ideas for young people

Be familiar with the nature and sources of difficult behaviors in the workplace, as well as strategies for addressing them Understand a proven formula for handling difficult people Utilize a problem-solving model to brainstorm strategies for working effectively with challenging individuals Implement a step-by-step process to resolve conflicts between yourself and others within your organization Apply the hostility curve as a tool to maintain control in situations involving angry or upset individuals Implement new strategies for managing your emotions in difficult interactions Understand the impact of attitude on interactions with others Create a personalized action plan for applying course strategies in your workplace