This course will provide tax advisers and compliance professionals with a thorough and practical guide to the issues faced by U.S. partnerships with foreign partners. The panel will discuss the various withholding and reporting requirements with respect to non-U.S. partners. Read More

This CLE/CPE webinar will guide tax professionals, property owners, and investors through unique opportunities created by the Tax Cuts and Jobs Act of 2017. The panel will discuss a variety of cost segregation methods to defer federal and state taxes, bonus depreciation, Section 179, and challenges... Read More

This CLE/CPE webinar will provide trusts and estates attorneys and advisers with critical planning considerations in light of the sunset of estate and gift tax exemptions under the Tax Cuts and Jobs Act of 2017 (TCJA). The panel will discuss the impact of the TCJA, planning for gift and estate tax e... Read More

This webinar will review the fundamentals of the dual consolidated loss (DCL) rules under IRC Section 1503(d) to global entity structures and the effect of the new proposed regulations on existing structures for international companies and their advisers. Our panel of international mergers and acqui... Read More

This CLE/CPE course will guide tax professionals on critical tax challenges and recent developments for S corporations. The panel will discuss key tax law regulations and developments impacting S corporations, IRS guidance, QBI deduction, issues of cash distributions, S corporation eligibility requi... Read More

This course will provide nonprofit organization professionals and counsel with a practical guide to the planning and reporting implications when a donor contemplates gifting an interest in a partnership or an LLC to an exempt organization. The panel will outline gifting impacts to donors, detail the... Read More

This webinar will identify the most frequent foreign entity structures encountered by U.S. international tax practitioners and their U.S. reporting requirements. Our panel of astute foreign tax professionals will divulge how these structures correspond with U.S. entity reporting structures, how they... Read More

This CLE/CPE course will provide tax counsel and ERISA attorneys a detailed analysis of the tax rules governing foreign pension accounts, with a specific focus on avoiding penalties for noncompliance. The webinar will go beyond the basics to offer useful practice pointers on the application of IRC 4... Read More

This webinar will analyze the Internal Revenue Service's recently released three-part guidance package targeting related party partnership basis shifting transactions. The panel of esteemed tax attorneys will discuss the impact of these new rules, including offering advice for examining existing rel... Read More

This CLE/CPE course will provide tax attorneys and accountants with a detailed discussion of best practices for requesting relief from IRS penalties as a result of failing to timely file required international information forms such as Forms 5471, 5472, 3520, 3520-8858, 8865, 926, and the FBAR. The... Read More

This CLE/CPE course will provide tax professionals guidance on key U.S. tax planning strategies available to foreign nationals and pitfalls to avoid. The panel will discuss key considerations for resident and nonresident aliens for U.S. tax purposes, sourcing of income and challenges that disrupt ta... Read More

This course will provide CPAs and tax advisers with a practical guide to navigating the amnesty programs available to rectify a client's failure to properly file required international information forms such as the FBAR, Form 8938, and Forms 5471 and 5472. The panel will focus on compliance professi... Read More

This CLE/CPE course will provide estate planning counsel with an advanced and practical guide to the tax rules, reporting challenges, and nuances of revocable trusts after a grantor's death. The panelist will discuss the characteristics of grantor trusts, revocation periods, possible tax impacts of... Read More

This webinar will address key considerations trust and estate advisers should consider ahead of the sunset of the estate tax exemption in 2026. Our panel of estate planning and administration experts will provide concrete examples of estate planning strategies to circumvent and reduce transfer taxes... Read More

This webinar will discuss implementing the significant revisions made to risk assessment by Statement of Auditing Standards (SAS) 145. The level of risk or susceptibility of financial statements to material misstatement guides the audit process. The panelist of experienced auditors will review the u... Read More

This CLE/CPE course will guide corporate and tax counsel on the various methods of structuring waterfall distribution provisions in LLC and partnership agreements. The panel will examine a variety of economic and tax considerations such as timing and types of distributions (including tax distributio... Read More

This course will delve into a case study on the planning, tax calculations, property dispositions, and dissolution filings required to liquidate an S corporation. The panel will brief participants on the general rules stated in IRC Section 1371, tying liquidation rules back to those applying to C co... Read More

This webinar will explain the tax and accounting implications of simple agreements for future equity (SAFEs) for tax professionals and emerging businesses. Our panel of federal tax reporting professionals will review the advantages and disadvantages of SAFEs compared to other instruments and examine... Read More

This CLE/CPE webinar will provide tax counsel and estate planners a comprehensive guide to estate planning tax challenges and opportunities for clients with a tax presence in both the U.S. and Mexico. The panel will discuss the tax law and treaty provisions governing tax and fiduciary rules in both... Read More

This webinar will provide an essential update on the international tax landscape post-election. Our panel of experienced international tax consultants will analyze the potential international tax policy and regulatory environment under the elected administration and composition of Congress post-elec... Read More

This course will provide tax preparers and advisers with detailed guidance on the most pervasive issues facing multistate taxation of S corporations. The panel will detail those states that vary from automatic acceptance of the federal S-election, review the composite return requirements, and discus... Read More

This webinar will review state methods of depreciating and expensing assets. Our panel of state and local tax veterans will identify which states comply with federal provisions, including bonus depreciation and Section 179 expensing guidelines, outline which states do not and the alternative methods... Read More

This CLE/CPE course will guide tax professionals on the challenges of the global intangible low-taxed income (GILTI) provisions under current tax law and the recent GILTI high-tax exception. The panel will discuss IRS final regulations and the high-tax exception, treatment of controlled foreign corp... Read More

This webinar will address the complex rules surrounding the taxation of investment partnerships. Our panel will discuss how private equity and hedge funds are taxed, the latest guidance on taxation of carried interests, and utilizing Bermuda reinsurance to mitigate taxation. They will provide compre... Read More

This CLE/CPE webinar will provide tax counsel and estate planners with a practical guide to navigating foreign assets in estate and tax planning and available techniques. The panel will discuss U.S. tax law as applied to foreign assets for estate planning purposes and go beyond the basics to detail... Read More

This CLE/CPE webinar will provide estate planners a detailed analysis of key challenges and pitfalls to avoid when drafting revocable trusts. The panel will discuss the legal framework and key considerations for revocable trusts, pros and cons for grantors, funding the trust and key issues, transfer... Read More

This course will provide tax advisers with a thorough and practical guide to navigating Section 469, the passive activity loss (PAL) limitation rules, calculating PAL amounts, and PAL carryforwards. The panel will discuss the separate calculations required and describe the interrelationship between... Read More

This CLE/CPE course will prepare tax counsel to nonprofits to properly establish joint ventures or other business alliances, including structuring the business entity, defining the scope of activities and intended operations, maintaining tax-exempt status, and addressing UBIT and Form 990 disclosure... Read More

This course will discuss IRS examinations of taxpayers living abroad. Our expert panel will guide tax practitioners through the examination process and explain best practices to withstand the ongoing scrutiny of these taxpayers' returns. Read More

This CLE/CPE webinar will provide guidance to estate planners and advisers on the impact of the SECURE Act 2.0 on estate planning and administration. The panelist will discuss regulatory and tax rules stemming from the SECURE Act 2.0 and opportunities for retirement benefits, trusts, and distributio... Read More

This webinar will explain how partnership debt impacts basis and loss deductions for members and partners in LLCs and partnerships. Our panel of pass-through entity experts will discuss how partnership liabilities are categorized, address how debt impacts basis determinations and, hence, loss deduct... Read More

This course will examine complex tax clauses in operating agreements to assist tax practitioners in identifying and implementing these key provisions in accordance with partners' expectations and existing regulations. Read More

This CLE/CPE webinar will provide tax counsel and advisers with a thorough and practical guide to the tax reporting requirements and planning opportunities for U.S. taxpayers with earnings or assets in India, as well as Indian citizens with U.S. tax reporting obligations. The panel will discuss U.S.... Read More

This CLE/CPE webinar will guide tax professionals in navigating partnership tax compliance issues and IRS partnership examinations. The panel will discuss reporting requirements for international transactions, Schedules K-2 and K-3 for reporting partners' income, deductions, and credits from foreign... Read More

This CLE/CPE course will provide trust and estate attorneys with an in-depth analysis of the processes and strategies for handling estate and gift tax audits, recent case law, and IRS developments. The panel will discuss key IRS audit triggers, issues stemming from hard to value asset transfers, for... Read More

This CLE/CPE webinar will provide tax counsel and advisers guidance on applicable rules regarding charitable income tax deductions and planning and pitfalls to avoid. The panel will discuss income tax charitable deduction rules under current tax law, substantiation and reporting requirements, the im... Read More

This CLE/CPE course will provide estate planning counsel and advisers an in-depth analysis of estate and tax planning strategies and opportunities for private equity and real estate fund managers. The panel will outline how planners can help structure transfers of carried interest to family members,... Read More

This webinar will detail components of an estate plan that should be reviewed regularly. Our panel of experts in estate planning and administration will cover interpreting estate planning documents, examining asset titling, methods of conveying assets, naming fiduciaries, and the role of trusts in m... Read More

This webinar will explain the Internal Revenue Service's new Voluntary Disclosure Program (VDP), subtly introduced by the IRS in June 2024. Our panel of seasoned tax controversy attorneys will discuss the current three-step process that includes preclearance, provide examples of applications, and po... Read More

This course will provide SALT professionals and pass-through owners who have multistate filing obligations with an in-depth review of preparing composite returns. Filing composite returns is a significant and necessary piece of SALT. However, the burden of withholding and remitting nonresident taxes... Read More

This CLE/CPE course will provide tax counsel and advisers with specific and practical guidance in navigating the tax rules that apply to the redemption of LLC or partnership interests. The panel will discuss common pitfalls and uncertainties under current tax law and outline best practices for struc... Read More

This webinar will review the potential impact of the Supreme Court's decision in Loper Bright Enters. v. Raimondo, 144 S. Ct. 2244, 2273 (2024) on global taxpayers. Our panel of international tax advisers will examine the decision and the history of courts' deference to agency interpretations and su... Read More

This course will instruct practitioners on the latest tax basis capital reporting requirements. Our panel of experts will discuss the transactional approach for tax basis capital and best practices for handling partnership returns that may not have been compliant in the past. They will also provide... Read More

This course will examine the complexities of related party transactions for tax advisers working with closely held businesses and their owners. The panel will explain when imputed interest is required, when it is recognized by the payor and payee, when loss deductions are disallowed versus deferred,... Read More

This CLE/CPE webinar will provide tax guidance on Puerto Rico residency tax benefits and incentives for individuals and businesses and navigating applicable tax rules and IRS examination for Puerto Rico Act 60 grantees. The panel will discuss best practices to prepare for IRS audits for individuals... Read More

This course will guide tax professionals and advisers on the legal challenges and available planning techniques for domesticating individually owned controlled foreign corporations (CFCs) under current tax law. The panel will discuss rules governing U.S. persons with non-U.S. businesses and investme... Read More

This course will discuss best practices for meeting the substantially complete standard for international reporting required for Forms 5471 and 5472 and as applied to other required foreign information returns. Read More

This webinar will provide tax advisers with a practical exploration of the loss limitation rules of Section 461(l). The panel will discuss what items are included or excluded in the business loss calculations, the effect of such a loss and its carryover to other taxable years, and the interactions w... Read More

This webinar will compare and contrast the tax consequences of asset and stock sales. Our astute panel of federal income tax experts will provide examples of business sales under both scenarios, outline the reporting responsibilities for asset and stock sales, and point out when an election under Se... Read More

This webinar will detail the most frequent and recent additions and subtractions imposed by states when calculating taxable business income. Our panel of state and local tax experts will give examples of these required adjustments in specific states so that SALT advisers are aware of these when calc... Read More

This CLE/CPE course will provide tax professionals with an in-depth discussion of the challenges posed to U.S. businesses that must report their global intangible low-taxed income (GILTI). The panel will discuss how GILTI is calculated and key tax GILTI reporting issues involving IRS Forms 5471, 899... Read More

This course will provide tax advisers with a thorough and practical guide to navigating the complex requirements of Section 704(c). The panel will go in depth to identify the contributed property subject to Section 704(c) and will discuss available elections to allocate gain and loss. Read More

This webinar will focus on entering and simplifying the reporting of foreign tax credits on Schedules K-2 and K-3. Our panel of international tax reporting experts will walk you through Parts 1, II, and III of these schedules and provide tips and examples of common and complex foreign tax credit rep... Read More

This CLE/CPE course will provide estate planners and tax counsel comprehensive guidance on the reporting rules for foreign trusts under U.S. tax law. The panel will discuss key provisions of the Internal Revenue Code applicable to foreign trusts, the reporting regime for U.S. taxpayers' ownership of... Read More

This course will provide tax professionals, including accountants and attorneys, with a detailed review of the advantages and applications of intentionally defective grantor trusts (IDGTs), tax planning approaches that utilize IDGTs, and related tax compliance. Read More