CPE Catalog & Events

The definition of "coaching" and the coaching process Characteristics of effective coaches Coaching strategies to support and assist others as they change ineffective behaviors Conducting one-on-one coaching sessions for setting goals and improving performance

SECURE Acts and the 10-year rule Roth IRA beneficiary options Where the stretch IRA really ends The new limitations for spouse IRA beneficiaries The new spouse options for spouse beneficiaries New RMD rules for Roth 401(k)s Overriding the 10-year rule for an eligible designated beneficiary How the age of death affects beneficiary options The new early distribution penalty exceptions Rollovers vs. transfers for spouse beneficiaries Qualified charitable distributions (QCDs) for owners and beneficiaries The "at least as rapidly" (ALAR) rule New reduced rate for excess accumulation penalty on RMD failures How to avoid unlimited accrual of the 6% excise tax How to avoid unlimited accrual of the 25% excise tax Clarifying the definition of disability for an exception to the 10% additional tax 529 to Roth: who, what, when and how The new starting ages for RMDs Designated vs. eligible designated beneficiaries and their options Catch-up contributions for ages 50 and over Catch-up contributions for ages 60 to 63 When the 60-day deadline is missed When the one-per-year rollover limit is about to be broken Retaining qualifications for exceptions to the 10% additional tax

Getting your clients' affairs in order-asset ownership, avoiding probate and beneficiary designations Coordinating the planning for gift, generation-skipping, estate and income taxes using disclaimers and portability, QTIP and QDOT elections Investment assets-which ones to sell and which ones to hold Retirement assets and tax bracket management

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

FASB ASC 606, Revenue from Contracts with Customers FASB ASC 340-40. Other Assets and Deferred Costs All recently released updates to ASC Topic 606

Asset sales and stock sales and their attendant results to buyers and sellers Section 1060 and using the residual method Consequences of making a Section 754 election with adjustments under Sections 743(b) and 734(b) Section 338 and Section 338(h)(10) elections Allocating some of the purchase price of a business to personal goodwill Partnership distributions to retiring partners under Section 736(a) and 736(b) Consulting agreements and employment agreements as between buyers and sellers Advantages of a C corporation having Section 1202 stock

Refining key planning and general auditing considerations to the not-for-profit environment Characteristics of not-for-profit financial statements that require special attention The auditor's consideration of fraud in auditing a not-for-profit entity Audit procedures to become comfortable with management's recording and reporting of contributions and promises to give Auditing how a not-for-profit entity gets from natural expenses to functional expenses Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections and split-interest agreements Considerations related to Yellow Book and single audits

Legal principles and definitions Trust accounting issues Working closely with legal counsel proactively in the best interest of the client Property law concepts Complex community property issues Filing special forms: Form SS-4, Form 56, Form 4810 and Form 5495 Executor checklist The basics of filing a Form 1041 for an estate or non-grantor trust Filing a final Form 709 The basics of filing Form 706 Understanding 706 elections Understanding Estate Valuations, including GST and portability Special considerations for IRAs and ERISA plans When to make Section 454 elections When to make Section 754 elections Understanding the fine points of basis S corp issues Partnership and LLC considerations Passive loss carryforwards and estates Fiscal year elections 65-day election for trusts and estates Tax aspects of pecuniary and specific bequests

Rental income and expense calculation and reporting Deciphering Schedule E (Form 1040) Nuances of vacation home rules Passive activity loss rules: foundations and implications Active vs. material participation in rental activities Tax reporting: how to group passive activities Limitations on passive losses: at-risk rules and deductions Classifying rental real estate activities Navigating exceptions in rental real estate taxation

Technical definitions of tax malpractice Risk management techniques: quality control procedures and maintaining professional competence Aggressive tax strategies "War stories" dealing with tax-related claims against CPAs Insurance carrier experiences Substantive tax areas: tax-deferred exchanges, built-in gains, alternative minimum tax and overlooked tax elections

How is fraud detected? The role of external auditors in finding fraud Revenue recognition issues Corrupt management Data mining Physical and biometric controls

Cost Principles Understand and Identify Federal Awards Pass-through entities and sub-recipients Schedule of Expenditures of the Federal Awards Application of Compliance Supplement Compliance requirements Test of Internal Control and Test of Compliance attributes Reporting requirements

Understanding why internal fraud occurs Fraudulent acts initiated by outside organizations Policies, procedures and control measures designed to fight fraud Steps that verify anti-fraud activities are working

Foreign currency Borrowing costs Related party disclosures Fair value Business combinations Consolidations Joint arrangements Revenue

How experienced speakers manage presentation anxiety The elements of effective persuasion The three styles of speech Strategies to improve speech pace The importance of volume when presenting The art of the pause Methods for using visual aids Best practices for preparing for a presentation Components of an effective presentation

Business communication Emotional intelligence Human resources Practice management

Leadership Development Delegation Feedback Time Management

What keeps companies from becoming streamlined? Behavioral biases Information processing biases Emotional biases How to deal with behavioral biases Connecting behavioral biases to cost cutting Creating a culture of cost cutting Rules of thumb for cost cutting Managing headcount Post-COVID common areas of excess cost Budgeting techniques Budget variances Benchmarking Common size financial statements Horizontal analysis Negotiation and contracting techniques Cash flow and the business cycle

Portals as collaboration enablement Learn about payment options you can integrate into your portal Leave with a checklist of features to consider for collaboration

Economic update Leadership and management changes as a result of the pandemic Managing for productivity Hiring the best people for the organization New motivation techniques