CPE Catalog & Events

Major 2024 tax form changes as they relate to individual taxpayers Key new tax developments as they relate to 2024 and how they impact the 2024 tax forms

Understanding who millennials are and what distinguishes them from other sectors of the workforce Changes millennials seek in the workplace Suggestions on engaging and developing millennials Best practices by organizations who have successfully integrated millennials Expectations as to learning, development and training Work environments and schedules School to work transitions Views on salary, benefits and corporate ethics Whether millennials' expectations are significantly different from any other generation Strengths millennials offer which set them apart from others Common myths pertaining to millennials Definitions of success

Changes to the IRS Form 706 How to successfully navigate the form The ins and outs of the "portability" rules, including how the rules actually work using common examples Income tax consequences How to avoid malpractice traps Overlooked GST issues

Resolved technical glitches for qualified improvement property Detailed coverage of 179 expense elections and 168(k) bonus or additional first-year depreciation - how to maximize them, definitions, limitations, qualified property, etc. Sale of property and the depreciation recapture rules ( 1245, 1250, unrecaptured 1250 gain for real estate, 291 for corporations) MACRS depreciation - finding the proper method, convention and recovery period Listed property and the current limitations Amortization of start-up, organization and other expenditures AMT depreciation adjustments and how to avoid them Examples, cases and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities

Timely coverage of breaking tax legislation A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation Hot, hidden, or miscellaneous developments affecting the upcoming tax season Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals

How to find unrelated buyers of a business Maintaining control of the business succession process Turning over the reins to family members: when to give up control Finding the right team to sell a business Options for selling a business to an unrelated party Options for selling a business to family members Options for selling a business to employees Overcoming the emotional attachment to a business Selling to family members for a life annuity Using family partnerships and trusts to transfer a business

Cash flow management Insurance, investment, income tax, education, retirement and estate planning Understanding client issues, diagnosing client exposures and determining client solutions Closely held business owner strategies

Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit and Premium Tax Credit Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions and New Exceptions to Penalty-Free Withdrawal from Retirement Plans Timely coverage of breaking tax legislation New Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax Bonus Depreciation Section 163(j) Section 174 Research and Experimental Expenditures Residency and Domicile Selling a principal residence, including tax planning strategies Virtual currency, including recent developments regarding NFTs New FinCEN reporting requirements in 2024 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

The value of strategic networking Quality vs. quantity in networking Networking for professional opportunities Person-to-person networking Maintaining and expanding your current connections Networking for introverts Long-term networking strategies

Eligibility for Medicare How to apply for Medicare Introduction to Parts A, B, C and D of Medicare Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries Late enrollment penalties Medicare Advantage in lieu of original Medicare The Affordable Care Act's impact on Medicare Legislative and regulatory developments

GASB 87 Lease Accounting for State and Local Governments

Why Roth-related Rules of Thumb can be flawed Questions you can use to evaluate recommendations SECURE 2.0 changes related to Roth IRA / Roth 401k Backdoor and Mega-Backdoor Roth

Budget-centric features in Excel Capital budgeting techniques Working with Solver and Scenario Manager in budgeting and forecasting environments Collaboration issues, version control and audit history

What are AI tools? Where are we with AI tool development? What is ChatGPT? ChatGPT - what kind of queries are possible? Copyright and intellectual property issues Benefits of AI tools Concerns with AI tools Impact on business use of AI Policy on AI tools

The communication process and barriers that get in the way Techniques for overcoming barriers Understanding and self-assessment of each component of the communication process Gaining skills to listen more effectively, especially in stressful situations with heightened emotions Action plan to apply techniques in the workplace for communication success

What stock options are and why they are growing in popularity How stock options work, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options

Applicable provisions of SECURE Act 2.0 Key features for choosing a retirement plan for a small business Key questions an advisor must ask a small business owner to help determine which retirement plan is suitable for their business Key questions an advisor must ask a small business owner to help ensure compliance with a SEP IRA or a SIMPLE IRA How SEP and SIMPLE IRAs benefit the small business owner How SEP and SIMPLE IRAs benefit employees of small businesses The tax benefits that help to offset the cost of employer contributions How to determine which business is eligible to adopt a SIMPLE IRA How to determine which employees must be covered

Financial planning pyramid What to consider when picking an entity Single member LLC vs. sole proprietorship Corporations - S vs. C Double taxation

Using lookup functions as an alternative to direct cell references Understand the limitations of the VLOOKUP function Discover ways to move beyond these limitations

Practice Management Factors that Cause Turnover Boosting Engagement and Retention