CPE Catalog & Events

Passive loss rules Material participation Activity definition Passive & non-passive activities Passive activity loss Rental activities Recharacterization of passive income Passive activity credits Passive activity audit guide At-risk limits

Material Participation Activity Definition Passive and Non-Passive Activities Passive Activity Loss Passive Activity Gross Income Passive Activity Deduction Passive Activity Credits Items Received from Pass-Through Entities Interaction with Other Code Sections

Deduction amount Wage/capital limit Qualified business income Qualified trade or business Specify service trade or business De Minimis Regulatory Rule Domestic business

Planning for Long-Term Care

Key Indicator Reporting People Management Tips Innovative Negotiation Ideas The Fast Close Extra Creative Thinking for Accountants Auditors & Lawyers: Minimizing Costs Financial Reporting Straight Talk on Ethics Critical Steps when You Change Jobs Useful Technology Tips Getting the Most Out of Your Bank Cash Flow Crisis: What to do When it Happens Working with Cost-Saving Consultants

Negotiating with suppliers How to talk to your employees and cut payroll costs Your bank and the crisis Alternative financing options Key advantages and watch-outs on some government programs that help Cost-cutting ideas Ethics in a cash flow crisis Tricky situations that arise Getting outside the box for solutions

Misstatements Materiality Related parties Going concern uncertainties Client acceptance and continuation Engagement letters Prospective financial statements Documentation

Creating effective slides Preparing to present Managing nerves Setting up the room Managing questions and answers

Capital gains Home sales Installment method Contingent payments or price Section 1031 like-kind exchanges Delayed exchange regulations Actual and constructive receipt rule Foreclosure Repossession Condemnations

Alteryx terminology The complementary relationship between Alteryx and Excel Importing data into Alteryx: an introduction to the Input Data Tool The Select Records Tool The Dynamic Rename Tool The Output Data Tool

Certification Regulation Occupational licensing Tax preparation

Tax proposals Estate planning Valuation discounts

History of current 1099 reporting of fixed income securities What treatment is required versus what can be elected Examples using actual 1099 forms

History of current 1099 reporting of fixed income securities What treatment is required versus what can be elected Examples using actual 1099 forms

Capitalization Issues 1031 Exchange

How Non-Profits are Navigating the Great Resignation Best Practices to Effectively Train Your Board/Finance Members Due Diligence for M&A in the Non-Profit Space Single Audit Update Implementation of New Standards Audit Standards Update

Roth IRA: The right choice? Income tax treatment of distributions from pension, profit sharing, 401(k), IRA, Keogh and Sec. 403(b) plans. New relief for late rollovers and disaster victims. Strategies for distributions before age 59.5. Laws, regulations and IRS rulings concerning plan distributions. Avoiding the 50 percent penalty on deficient distributions. Integration of estate planning with distribution decisions. Surviving spouse opportunities and dilemmas. Self-directed IRA investment problems.

History of the 60-day Rule and Recent Developments Rulings and self-certification Exceptions to the ten percent penalty What the IRS knows: Forms 1099R and 5498 Form 5329 use and strategies

Qualified deferred compensation Basic requirements of a qualified pension plan Basic types of corporate plans Types of defined contribution plans Self-employed plans - Keogh Distribution and settlement options of IRAs Tax-free rollovers for IRAs Roth IRAs Simplified employee pension plans (SEPs) SIMPLE plans