CPE Catalog & Events

Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate GILTI, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Discuss the impact of Section 962 election Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations

Overview of the law that authorizes the IRS to reward whistleblowers who submit information leading to recovery Review of the whistleblower claim process Criteria for eligible claims Case studies of significant claim recoveries paid by the IRS to whistleblowers Issues underlying whether a practitioner should ever act as the whistleblower Addressing delays inherent in the whistleblower claim process The structure and role of the Whistleblower Office Best practices for the submission of a good whistleblower claim Working with other governmental divisions in processing whistleblower claims A brief overview of other, non-IRS whistleblower claims

Enforcement of non-compete agreements from the employer's perspective Opposing enforcement of non-compete agreements from the employee's perspective Understanding reasonable geographic scope and time limitations for non-compete agreements Understanding key issues that arise during enforcement and opposition to enforcement of non-compete agreements.

The causes of burnout in the accounting profession Effects of burnout on employee well-being Strategies to protect employee well-being in a highly demanding profession Organizational costs associated with employee burnout Tools used to measure employee well-being

The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings

Defining GITC and application controls Major categories of GITC Understanding GITC Testing GITC

Accounting and operational impacts of adopting Topic 606 Accounting and operational impacts of adopting ASU No. 2016-02 Impairment of both financial and non-financial assets Accounting for debt restructurings

Status of the AICPA's Enhancing Engagement Quality initiative Recent Peer Review results Common peer review findings

Automatic enrollment requirements for 401(k) plans Change in the credit for small employer pension plan startup costs $2,000 saver's match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Higher catch-up limit to apply at age 60, 61, 62, and 63 Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Improving coverage for part-time workers Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule

Coming soon!

IRS Notice 2020-66 IRS Notice 2020-71 BBA centralized partnership audit regime Where to live in retirement Reasons 2020 is the year for Roth conversions

The status of the Build Back Better Act as of 1/6/22 IRS Letters 6419 and 6475 Update on disaster relief as of 1/6/22 Individual health insurance in 2022

Highlights of new end-of-2020 tax legislation Donor-advised funds Key themes for the economy and markets in 2021 Retirement income planning

Child Tax Credit Form 7203, "S Corporation Shareholder Stock and Debt Basis Limitations" Carried interests IRS News Release 2021-217; How to be prepared for filing 2021 returns in 2022 IRS Notice 2022-1; IRS guidance regarding reporting of discharged student debt

The second Economic Impact Payment Brett John Ball v. Commissioner of Internal Revenue Section 965 transition tax Time collection options for employers

The Employee Retention Tax Credit overview and update (as of 1/20/22) What accountants want to know about the American economy looking forward to 2022 The No Surprises Act

ERC rules prior to the CAA changes Taxation of virtual currency (as of 1/21/21) Non-convertible in-game currencies SECURE Act as of 1/21/21

Letter 6419 Form 1099-K reporting by third party settlement organizations Preparing for filing season

FinCEN Notice 2020-2 (12/31/2020) Revenue Procedure 2020-54 IRS Notice 2021-13 Remote workforce issues Recent changes to federal energy incentive programs; 179D and 45L (as of 1/28/21)

PPP loan forgiveness update (as of 10/01/20) Identity Protection PIN (IP PIN) Late filing penalties and small partnership relief (as of 10/01/20) FFCRA DOL FAQs 91 through 103