This webinar will review the IRS application process for tax-exempt status and completing Forms 1023 and 1023-EZ. Our seasoned nonprofit advisers will provide a section-by-section overview of these forms, identify required documents, and offer submission tips to facilitate an organization's applicat... Read More

This webinar will review how transfers of partnership interests to partners are taxed and reported. Our panel of astute federal tax experts will break down the tax treatment of these interests by type of arrangement, review Section 83(b) elections, and discuss recent court decisions pertaining to th... Read More

This course will provide tax professionals with a comprehensive and practical guide to navigating the procedural and efficient ways to obtain a penalty abatement. The panel will cover domestic and foreign information abatement requests and offer valuable tools for compiling and submitting the appeal... Read More

This webinar will explore taxing and structuring earnout agreements. Our knowledgeable panel of exit planning professionals will review types of earnouts, the tax implications of these arrangements from the buyer's and seller's perspectives, and case studies of typical earnout agreements. Read More

This webinar will explain how to expedite the correction of errors that taxpayers frequently make when contributing and distributing money to and from IRAs. The panelist will review common missteps, including overcontributions, missed required minimum distributions (RMDs) and rollover deadlines, pro... Read More

This webinar will discuss the wide reach of IRC Section 988 and explain the tax treatment of foreign currency transactions on businesses, CFCs, and Americans living abroad. Our panel of international tax experts will cover transactions taxed under Section 988, tax-saving elections, and the exception... Read More

This webinar will explain how preferred partnership freezes can minimize estate taxes for high net worth individuals and closely held businesses. Our panel of wealth transfer experts will identify ideal situations for freeze partnerships, review the mechanics of establishing these partnerships, prov... Read More

This webinar will discuss the regulations under Section 469 subjecting taxpayers who materially participate in a trade or business activity to self-rental rules for property leased to the business. The panelist will review types of property and taxpayers subject to the rules, exceptions and grouping... Read More

This course will delve into effective approaches for maximizing Social Security benefits and comprehending the fundamental aspects of Medicare. This comprehensive session will feature two distinguished experts who will unravel the intricacies of Social Security and Medicare, offering invaluable advi... Read More

This course will offer corporate tax and financial professionals best practices for managing sales and use tax recovery projects. The panel will discuss how to identify potential tax overpayments and how to work through the recovery process with internal stakeholders, external consultants, and/or st... Read More

This course will discuss Roth IRAs and Roth conversions for tax advisers working with clients eligible to make IRA contributions, conversions, and withdrawals. The panelist will discuss determining taxpayers who benefit most from conversions, calculating the tax on a Roth conversion, and--most impor... Read More

This course will provide tax advisers and compliance professionals with a practical guide to the basic calculations and reporting requirements for U.S. taxpayers and exiting green card holders. The panel will discuss the rules of Section 877A, determining whether a taxpayer is a covered expatriate,... Read More

This course will explain the taxation of distributed assets and whether the distribution carries out DNI (distributable net income) to the beneficiary for fiduciaries and estate tax advisers. Our panel of fiduciary tax veterans will analyze specific, formula, and residuary bequests made to individua... Read More

This course will discuss the hierarchy of basis, at-risk, passive activity loss (PAL) limitations, net operating loss (NOL) limitations, and steps to avoid and mitigate the limitation of losses for owners of partnerships and S corporations. Read More

This webinar will cover critical state tax developments in California for tax advisers working with companies that may be liable for California income/franchise, sales and use, and/or other state and local taxes. Our presenters will explore the following topics: California's current response to the... Read More

This webinar will provide tax professionals with a comprehensive understanding of the available IRS alternative dispute resolution (ADR) techniques. Our astute panel of tax controversy experts will offer procedural and strategic insights into resolving disputes with the IRS efficiently and effective... Read More

This webinar will delve into what is required under the Corporate Transparency Act (CTA) with particular focus on the perspective of trusts, estates, beneficiaries, fiduciaries, and trustees, provide examples of best practices in satisfying these requirements, and discuss penalties for noncompliance... Read More

This webinar will discuss strategies to accelerate deductions for real estate improvements. Our expert panel of real estate tax professionals will break down the complex guidelines surrounding these purchases including the tangible repair regulations, available safe harbors, and expensing elections.... Read More

This webinar will explore the exponential growth of artificial intelligence (AI) and its application in tax and accounting firms. Our panel of technology experts will guide practitioners through practical applications of AI and ChatGPT and explain how its growth will impact the profession in the fut... Read More

This webinar will review state requirements for taxing inbound foreign income. Our panel of SALT experts will explain state nexus determinations and the impact of U.S. income tax treaties on state income and reporting requirements, as well as provide examples of the application of these rules in spe... Read More

This course will provide tax advisers with a practical guide to navigating the net investment income tax (NIIT) rules as they apply to self-employed taxpayers and offer tax reduction strategies for minimizing the NIIT. The panel will discuss NIIT calculations and planning opportunities. Read More

This course will provide tax professionals with an instructive review of the top recent state corporate income tax cases. Our panel will discuss SALT cases spanning substantive areas, including nexus, apportionment, non-business income, the tax base, sales factor sourcing, and unitary combined repor... Read More

This course will provide accounting and tax professionals with a deep dive into the tax treatment of Section 751 hot assets when a partner disposes of their partnership interest. The panel will discuss identifying, calculating, and reporting ordinary income from hot assets in the sale of a partnersh... Read More

This course will assist practitioners and foundation managers with tricky reporting issues encountered when preparing Form 990-PF, Return of Private Foundation. Completing Form 990-PF is complicated and not necessarily intuitive. The panel will discuss best reporting practices to avoid red flags. Th... Read More

This webinar will examine common events triggering partnership revaluations and discuss how to maintain and report Section 704(c) layers. Our panel of partnership transaction experts will walk practitioners through common scenarios requiring book-ups and book-downs and offer advice on facilitating t... 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

This webinar will review the Corporate Transparency Act and its beneficial ownership reporting requirements. Our panel of astute tax professionals will walk you through the key definitions and the new reporting requirements and offer suggestions on complying with the Act for companies, trusts, and i... Read More

This webinar will take a fresh look at gifting strategies that will help clients maximize the use of their gift tax exemption in the current estate planning environment. Our expert panelists will provide an overview of gifting methods, including using the annual exclusion, gift-splitting, GRATS, net... Read More

This course will explain foreign branches' tax considerations, including what constitutes a foreign branch and its U.S. reporting obligations, calculating foreign branch income and the related foreign tax credit, and the recent 267A anti-hybrid regulations. Read More

This webinar will review the unique aspects of auditing large and small construction companies. Our panel of construction industry experts will discuss revenue and cost recognition compliance, financial statement presentation and disclosures, and common GAAS and GAAP deficiencies found in these audi... Read More

This course will provide fiduciary tax advisers and compliance professionals with the tools needed to navigate the unique challenges in reconciling and completing Form K-1 for estate and trust beneficiaries. The panel will discuss income classification and allocation of the trust's income distributi... Read More

This webinar will outline the expiring individual and business provisions under the Tax Cuts and Jobs Act of 2017 (TCJA). The panelist will discuss the impact of the Act, planning for their withdrawal, and the probability that these lucrative benefits will be extended. Read More

This course will address calculating and maintaining partners' capital account balances under 704(b), GAAP, and tax basis reporting requirements. Our panel of partnership experts will explain the importance of each method, compare and contrast annual recording differences for each, and discuss how t... Read More

This webinar will prepare pass-through advisers to withstand IRS challenges to partners' basis calculations. Our panel of federal tax experts will guide partners and tax professionals through the calculations necessary to determine a partner's basis in a partnership, the IRS examination, and handlin... Read More

This course will provide an overview of the policy reasons behind the throwback and throwout rules and discuss how the policy rationale has been shifting in addition to providing some practical examples. Our panel of state and local tax professionals will discuss nexus, apportionment allocations, an... Read More

This webinar will review the impact of recent significant changes to Portugal's tax guidelines and the impact of these changes on immigrants. Our panel of international wealth transfer veterans will discuss the tax ramifications of expatriating and residing in Portugal for U.S., UK, and other countr... Read More

This webinar will review the updated Series W-8 reporting requirements for Forms W-8 BEN-E, W-8 BEN, and W-8 ECI. Our panel of foreign tax veterans will provide a comprehensive review of the reporting requirements and an explanation of the underlying tax legislation necessitating the preparation of... Read More

This course will provide tax advisers and compliance professionals with an advanced and practical guide to the reporting complexities and planning opportunities present in making Section 743(b) adjustments in the context of multi-tiered partnerships. The panel will outline the provisions of Rev. Rul... Read More

This webinar will discuss defining, taxing, and withholding obligations of effectively connected income (ECI). Our panel of astute foreign tax specialists will review trade or business income requirements, fixed, determinable, annual, or periodic (FDAP) income, the Foreign Investment in Real Propert... Read More

This webinar will update SALT practitioners on the state tax implications of buying and selling digital assets. Our panel of cryptocurrency professionals will review the latest states' responses to buying, selling, and holding digital currency and similar assets, including state, sales, and unclaime... Read More

This course will outline strategies that should be considered by estate and trust practitioners when preparing Form 1041. Our panel of estate tax veterans will identify ways to reduce tax for taxable and non-taxable estates and their heirs. Read More

This course will prepare accounting firm professionals for its required AICPA peer review. The panelist will outline best practices for undergoing reviews and discuss recent developments including the AICPA's latest issued standards. Read More

This webinar will examine the latest IRS rules and positions on the taxation of cryptocurrency and other digital assets. Our panel of cryptocurrency taxation professionals will review recent regulations, Revenue Rulings, and guidance issued by the IRS and provide insights into tracking basis, abando... Read More

This webinar will discuss how a leveraged blocker corporation can maximize net returns to non-U.S. investors and minimize U.S. reporting requirements. Our panel of global structuring experts will review the benefits of leveraged blockers, calculating the tax benefits, and alternative structures that... Read More

This webinar will discuss how federal legislative changes to the ability to deduct research and development (R&D) expenditures impact state income taxes. Our R&D credit veterans will review the current federal requirement to capitalize R&D, states' responses to these changes, best practices for dedu... Read More

This webinar will review single audit reporting requirements, including the newly issued Office of Management and Budget (OMB) requirements. The panelist will discuss strategies for compliance and avoiding common audit deficiencies. Read More

This webinar will review the tax choices that must be made by U.S. residents married to nonresidents. Our panel of foreign tax specialists will detail the critical income tax, gift tax, and estate tax concerns of these couples and offer recommendations to mitigate the overall tax burden of these tax... Read More

This webinar will explore unclaimed property reporting and remittance requirements required by all U.S. jurisdictions with a particular focus on several key state programs. Our panel of unclaimed property experts will discuss the primary types of unclaimed property, dormancy and reporting deadlines,... Read More

This webinar will review eligibility requirements, enrollment periods, options for filling in the gaps in Medicare, and the cost of Medicare and its components. Our panel of Medicare consultants will answer common questions and provide scenarios showing the long-term implications of enrollees' Medic... Read More

This course will provide tax advisers and compliance professionals with an in-depth exploration of the fiduciary income calculations and determinations contained in the Uniform Principal and Income Act (UPIA). The panel will detail how to apply UPIA provisions to differentiate between corpus and inc... Read More

This webinar will examine the impact of Farhy v. Commissioner on foreign information return reporting penalties and detail the actions international tax practitioners need to take in light of this case, including the recent D.C. Circuit Court ruling. Our panel of prestigious tax attorneys from the f... Read More

This webinar will walk tax advisers through an IRS examination from its beginnings to its resolution. Our knowledgeable tax attorney will explain the best steps, from receipt of the IRS letter to handling the audit and potentially appealing unreasonable decisions. Read More

This course will explain the criteria that must be met for a taxpayer to be considered a real estate professional. Our panel of real estate taxation experts will discuss how real estate professionals meet the material participation tests and the advantages and drawbacks of this designation. Read More

This course will address how to manage the increasingly popular gross receipts taxes (GRTs) charged by states. The panel will cover Oregon's corporate activity tax (CAT), Texas' franchise tax, and Ohio's CAT, along with other states and a few local gross receipts taxing regimes. The speakers will di... Read More

This course will provide tax advisers with a thorough and practical guide to preparing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, including the new reporting requirements. The panel will incorporate recent form revisions. The webinar will also review common mistakes and... Read More

This webinar will discuss tax planning for S corporation investments and acquisitions, including the practical uses of F reorganizations in purchasing, selling, and restructuring S corporations. Our panel of taxation experts will walk you through examples and common scenarios, including pre-transact... Read More

This webinar will review the latest state guidelines for determining taxpayers' residency. Our panel of astute state and local income tax authorities will address how to prepare and handle a state residency audit, discuss the convenience of employer rule, and offer pre-planning advice for an impendi... Read More

This course will provide accounting and tax professionals with a review of tax considerations involved with purchasing and selling a partnership or LLC interest. The panel will address the allocation of income gains and losses and discuss tax implications on both the buy and sell sides. Read More

This course will review the many decisions surrounding Section 529 plans from plan selection and qualifying beneficiaries through making qualified disbursements and reporting Form 1099-Q disbursements on the applicable taxpayer's tax return. Our authoritative panel will discuss beneficiary changes,... Read More

This course will explain each category of filer on Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations. Our knowledgeable international panel will discuss relative and recent legislation, the accompanying Form 5471 schedules that must be filed by category, and... Read More

This course will discuss states' pass-through entity (PTE) taxation regimes and when and how to elect PTE taxation in applicable states, as well as analyze the ultimate taxation of owners to mitigate taxes paid. Read More

This course will offer tax professionals a deep dive into composite tax provisions and the withholding requirements of pass-through entities with nonresident shareholders and partners. The panel will provide an advanced level look at the specific issues facing tax advisers to pass-through entities r... Read More

This course will provide tax advisers with a comprehensive guide to understanding the reporting requirements of U.S. taxpayers with beneficial interests in foreign retirement accounts. Our panel of international compensation experts will review the recently released proposed regulations as they appl... Read More

This course will provide tax preparers and compliance professionals serving partnerships with a robust and practical guide to reconciling GAAP and tax basis accounting in preparing partnership income tax returns and K-1 schedules. The panel will discuss complex book-to-tax adjustments and the curren... Read More

This webinar will review vehicles individuals can use to support overseas charities and receive a U.S. charitable income tax deduction, as well as some considerations related to donations by U.S. taxpayers who live outside the U.S. and the formation and operation of private foundations. Read More

This webinar will explain the rules under which the ownership of foreign corporations owned by foreign nongrantor trusts may be attributed to the US beneficiaries of those trusts, as well as the potential tax payment and reporting obligations of those US beneficiaries. In particular, the panel will... Read More

This webinar will address the requirements of the AICPA's Auditing Standards Boards' new quality management standards. Our panel of CPAs will review the components of the latest standards, explain how the requirements vary based on the size and type of engagement, and provide recommendations for est... Read More

This webinar will take a comprehensive look at the worthlessness deduction for partnership interests (including LLCs taxed as partnerships). Our panel of esteemed federal taxation veterans will review the (rather limited) available authority, contrast the worthlessness deduction with abandonment, an... Read More

This webinar will take a look at how artificial intelligence (AI) is changing the audit process. Our panel of financial reporting veterans will address how accounting and auditing professionals can use current technology to increase the accuracy of financial statement examinations and expedite the p... Read More

This webinar will closely examine ASU 2023-08, Accounting for and Disclosures of Crypto Assets. Our knowledgeable panel of accounting and auditing professionals will describe each component of the new ASU and explain the steps to transition to the latest reporting guidelines for those responsible fo... Read More

This webinar will walk state and local tax professionals through the sales tax registration process. Our panel of seasoned SALT veterans will identify initial caveats that come with registering a business for sales tax, explain the registration process in particular states, and offer suggestions for... Read More

This course will provide tax advisers with a comprehensive guide to the pre-conversion planning opportunities available to minimize or avoid built-in gains (BIG) tax in converting existing C corporations to S corps. The panel will discuss the identification and valuation of assets subject to BIG tax... Read More

This course will provide tax advisers and professionals with a deep dive into calculating distributable net income (DNI) for complex trusts. The panel will delineate between trust accounting income and taxable income and focus on tax reporting of trust income from assets, such as partnership interes... Read More

This course will review the latest developments in combined reporting for state corporate income tax purposes for tax professionals and advisers. The panel will offer approaches to streamline compliance and address the challenges of sometimes contradictory and competing regulations requiring mandato... Read More

This webinar will describe the basic principles of mindfulness and how tax professionals can use these to provide focus, efficiency, and a better state of being throughout the year. Our Mindful-CPA and coach will introduce CPAs and tax advisers to mindfulness and its application specifically to thei... Read More

This webinar will provide a brief introduction to trends in state and local taxation. Our panel of SALT experts will review the latest changes made by states to the landscape of taxation, including states' interpretations of Public Law 86-272, economic nexus, and changes to revenue sourcing. Read More

This webinar will update international tax advisers on the IRS' current campaign targeting foreign taxpayers and foreign income. Our astute panelist will discuss the IRS' current enforcement actions, outline managing an IRS examination, and highlight offshore voluntary compliance options. Read More

This course will provide tax professionals and advisers with an in-depth and practical guide to the accounting and tax disclosure requirements to correct and adjust capital account balances. The panel will focus on reconstructing capital accounts in light of the required reporting of negative tax ba... Read More

This course will provide accounting and tax professionals advising tax-exempt organizations with the tools and understanding to properly report fundraising and gaming activities on Schedule G of Form 990 or Form 990-EZ. The panel will perform a deep dive into the accounting calculations and tax repo... Read More

This course will address tax considerations for aircraft purchase and use. Purchasing an airplane has provided substantial tax savings in the past. The panel will discuss the recent IRS initiative targeting the personal use of airplanes, the final regulations under Section 274(l) for transportation... Read More

This course will walk tax practitioners through reviewing Form 1065, U.S. Return of Partnership Income Tax Return, and its related schedules. Our partnership experts will cover recent changes to the form and schedules, common M-1 adjustments, properly reporting liabilities, key elections, and new co... Read More

This course will provide a practical explanation of completing Form 1120-F, U.S. Income Tax Return of a Foreign Corporation. Our experts will explain how to properly prepare this onerous form, including who is required to file, filing protective returns, and issues for consideration with respect to... Read More

This webinar will outline the advantages and risks of making an IRC Section 83(b) election. Our panel of federal income taxation professionals will point out scenarios when the election is advantageous, the caveats of making the election that a service provider must consider and review the steps for... Read More

This webinar will address the latest developments in gift and estate taxation, including the SCOTUS decision in Connelly v. United States, Revenue Ruling 2023-2's impact on grantor trusts and basis step-up, the continuing impact of the sunset of the lofty estate tax exclusion, and other recent legis... Read More

This webinar will discuss the various methods states use to assess sales tax on services. The panelist will explain how to distinguish items subject to sales tax, how specific states impose sales tax, the current state of sales tax examinations, and changes on the horizon relative to the taxation of... Read More

This course will provide tax advisers and compliance professionals with a sound foundation for individual taxpayers' complex foreign asset information reporting requirements. The webinar will identify specific classes of offshore ownership interests that require tax reporting when held by individual... Read More

This webinar will analyze many opportunities to lower federal income tax that are often overlooked and misunderstood but that taxpayers and tax professionals should routinely consider. Our panel of federal tax veterans will provide explanations and examples for elections, deductions, and other tax p... Read More

This course will discuss strategies for real estate professionals, agents, and investors. The release of final Section 199A regulations provided guidelines for the 20 percent QBI deduction and Notice 2019-38 provided a safe harbor that qualifies rental real estate to be treated as a trade or busines... Read More

This webinar will review several of the most influential tax cases of all time. Our panel of astute tax controversy attorneys will highlight the original decisions' pertinent aspects, review current rulings citing these cases, and explain how these decisions should and do apply to current tax matter... Read More

This webinar will outline the reporting requirements of Form 8966, including which organizations must file, identifying applicable account holders, filing the form, handling withholding obligations, and preparing for IRS examinations. Read More

This course will explain nexus as outlined in PL 86-272, the sometimes conflicting nexus regulations established by individual states, and how to reconcile the two for the benefit of the taxpayer. Read More

This webinar will explain how to maximize current deductions for rental property owners. Our panel of property experts will review depreciation rules, trade or business requirements, overlooked expense deductions, and completing Schedule E for tax practitioners and rental property owners. Read More

This webinar will explain meeting tax compliance obligations for partnership allocations to LLC members and partners. Our authoritative panel of real estate professionals will break down the complex rules for nonrecourse deductions, special allocations, and 704(b) compliance for tax advisers working... Read More

This webinar will explore multiple estate planning opportunities utilizing life insurance. Our panel of seasoned life insurance and estate planning experts will explain the distinctions between the types of policies available, making gifts to fund life insurance trusts, and buy-sell considerations i... Read More

This webinar will provide hands-on examples of reporting the generating-skipping transfer tax (GSTT) on IRS Forms 706 and 709 for transfers to skip persons and indirect skip persons, such as trusts. Our trust and estate expert will guide trust and estate professionals through automatic allocations,... Read More

This webinar will highlight businesses' most common missteps when attempting to meet multi-jurisdictional sales tax guidelines. Our panel of sales tax experts will offer recommendations to circumvent highlight strategies to prevent these errors and properly meet diverse local sales tax reporting and... Read More

This course will explain the attribution rules for stock ownership for individuals and entities and the filing requirements of Form 5471. Our panel of international tax experts will discuss determining direct and indirect stock ownership that can result in unexpected filing obligations. Read More

This course will discuss required Schedules K-2 and K-3 for reporting partners' income, deductions, and credits from foreign activity. Our panel of highly experienced tax specialists will explain each part of each schedule so that tax practitioners can efficiently meet this reporting obligation. The... Read More

This course will cover types of trusts eligible to hold S corporation shares, including Qualified Subchapter S Trusts (QSSTs) and Electing Small Business Trusts (ESBTs), making the corresponding QSST and ESBT elections, and avoiding common scenarios where S status is inadvertently terminated when a... Read More

This webinar will examine the latest state and local tax legislation, recent cases, and responses to PTE taxes in Florida, Georgia, North Carolina, Tennessee, and other significant states located in the Southeast. Our panel of seasoned state and local tax professionals will point out key development... Read More

This webinar will discuss the current status of non-domiciled taxation in the United Kingdom, along with the proposed abolishment of this status. Our panel of international advisers will explain the current system and offer strategies to deal with the impending changes for residents and potential re... Read More

This webinar will examine the pros and cons of outsourcing tax return preparation. Our experienced panel will cover the differences between domestic and offshore assignments, required and ethical disclosures, data security concerns, and other problematic issues. Read More

This webinar will comprehensively examine how the new Corporate Transparency Act (CTA) reporting requirements apply to real estate investors. Our panel of veteran real estate professionals will discuss the new reporting requirements as they apply to real estate owners and related entities. The panel... Read More

This webinar will discuss the sourcing rules under IRC Section 861 and provide examples of applying these to income classes, allocating and apportioning expenses, and determining the availability of the foreign tax credit. Our panel of foreign tax veterans will provide scenarios that walk internatio... Read More

This webinar will review how states tax Subchapter S corporations. Our panel of S corporation experts will review recent S corporation developments by state and discuss common ways states tax S corporation income, filing composite returns, and state pass-through entity elections as they apply to S c... Read More

This webinar will explain essential considerations advisers, members, and partners should address when forming an LLC or partnership. Our panel of partnership taxation veterans will point out common and often overlooked items that should be considered initially to minimize tax and future operational... Read More

This webinar will discuss the dual taxation issues that advisers, including multinational advisers, must address for taxpayers traveling and residing in France and Italy, as well as the U.S. Our seasoned foreign tax advisers will explain residency, totalization agreements, and taxation of passive an... Read More

This webinar will uncover potential sales tax liability in mergers and acquisitions. Our panel of SALT experts will review differences in sales tax liability in asset and stock sales, as well as exemptions available in most and specific states. Our panelists will walk practitioners through the due d... Read More

This webinar will review the current state of IRS challenges to trusts. Our panel of trust and estate advisers will discuss trust structures, targeted abusive tax schemes, recent cases and rulings, and how to prepare for and handle an IRS audit of a trust. Read More

This webinar will take a thorough look at the self-employed health insurance deduction. Our seasoned tax panelist will explain which plans and taxpayers qualify for the deduction, how to report the deduction in specific scenarios, including preparation of the new IRS Form 7206, and coupling insuranc... Read More

This webinar will provide CPAs preparing tax returns with an in-depth understanding of the new AICPA Statements for Standards on Tax Services (SSTSs). Our expert panel will discuss the most essential components of the latest standards, including the new definitions of tax services, the new requireme... Read More

This webinar will explain the issues practitioners encounter when reporting and taxing the sale of an interest held in a pass-through entity (PTE). Our panel of SALT veterans will discuss how types of owners, residency, and various state approaches (or lack thereof) impact these calculations, includ... Read More

This course will provide tax professionals and advisers with the tools and understanding to correctly calculate S corporation shareholders' stock and debt basis and advise clients to avoid adverse tax consequences due to loss limitations or excess distributions. Read More

This webinar will outline methods to reduce gift, estate, and transfer taxes paid by taxpayers holding assets in the U.S. and abroad. Our panel of international trust and estate veterans will divulge planning techniques to minimize transfer taxes paid and point out caveats to avoid when formulating... Read More

This course will identify the guidance within 2 CFR Part 200 and provide strategies and best practices to achieve the organization's costing goals. This session will provide practical, hands-on context to help you increase your direct and indirect cost recovery and manage your indirect costs rate. T... Read More

This course will review the IRS' latest campaign targeting upper-income taxpayers associated with flow-through entities and private foundations. Our audit experts will discuss the state of the current initiative and explain how to handle the IRS examination itself. Read More

This course will provide a guide to various compliance requirements and planning opportunities related to the Texas Franchise Tax. The program will discuss options for calculating and reporting the most challenging aspects of the tax, including the most recent sourcing regulations, identifying Texas... Read More

This webinar will review critical trust and estate considerations for blended families. Our panel of knowledgeable inheritance tax professionals will discuss how trusts are used to satisfy certain property transfers, the availability of a DSUE (deceased spousal unused exclusion) after a new marriage... Read More

This webinar will analyze IRS requirements for valuations and appraisals. Our panel of financial analysts will compare scenarios in which appraisals are required with those in which they can bolster tax planning strategies for charitable contributions, business succession, and estate and gift tax. Read More

This course will provide a practical guide to U.S. tax reporting obligations of U.S. beneficiaries of foreign trusts and non-grantor trusts, including filing Form 3520. The panel will explain the circumstances, events, and transactions that trigger the requirement to file Form 3520. The panel will p... Read More

This webinar will provide tax practitioners and business owners with a comprehensive overview of the tax issues that arise when forming a Subchapter S corporation. Our panel of pass-through experts will guide you through the shareholder eligibility requirements, issuing common stock, filing Form 255... Read More

This webinar will review the impact of the Wayfair decision on local tax collection systems. Our astute panel of SALT specialists will focus on the most complex local tax systems in specific states, including Alabama, Alaska, Arizona, California, Colorado, Louisiana and Texas. Read More

This course will explain the numerous elections available when preparing gift, estate, and trust returns. Some elections are easily made but critical (gift-splitting, choice of year, Section 663(b)). Other elections require much more thought and expertise (GST allocation, QTIP election, Section 645)... Read More

This webinar will address the taxation of international equity awards in the U.S. and other specific countries. Our veteran foreign tax panelist will explain how and when common equity grants are taxed in the U.S., U.S. withholding requirements, and how and when these are taxed upon relocation and t... Read More

This webinar will cover critical policies and procedures that firms providing tax services must have in place to ensure compliance with the FTC and IRS guidelines, circumvent data security breaches, and avoid related sanctions. Our authoritative panel of veteran tax advisers will describe cybersecur... Read More

This course will provide tax advisers and other professionals with a comprehensive examination of the rules governing compensation of S corporation officers and shareholders, focusing on determining, documenting, and supporting reasonable compensation to avoid or withstand IRS scrutiny. Read More

This webinar will provide insights into preparing for the IRS' ongoing examinations of Employee Retention Credits (ERCs) claimed by businesses. Highly advertised and often promoted to ineligible taxpayers, these credits were spotlighted on the IRS 2023 Dirty Dozen list of tax scams. Unfortunately, t... Read More

This webinar will discuss tax consequences of cross-border transactions. Our knowledgeable panel of foreign planning professionals will discuss outbound transfers, foreign acquisitions and section 338(g) elections, and section 7874 inversion transaction. Read More

This course will discuss Circular 230 concerns regarding ethical encounters facing tax professionals, including how current norms impact the profession. The panelist will examine best practices to ensure compliance and avoid penalties. Read More

This course will equip tax professionals with the tools to analyze the impact of a Section 754 election (or lack thereof). The panel will offer a detailed case study and illustration of how to calculate Section 734(b) basis adjustment(s) to assets retained by the partnership after distribution to a... Read More

This course will provide guidance to corporate tax professionals, counsel, and advisers for navigating the various and evolving standards of state taxability of digital products and services, including emerging issues regarding taxes on blockchain technologies, to determine what component of a compa... Read More

This webinar will review the tax implications and key considerations for taxpayers considering dual or citizenship in a country outside the United States by lineage. Our panel of international tax experts will explain common steps to claim citizenship by ancestry and claiming lineage citizenship in... Read More

This webinar will analyze recent New York and New York City tax developments. Particularly, our panel will explain the recent final regulations issued for corporate taxpayers. They will also discuss the state of New York and NYC's pass-through entity tax election and other current cases and rulings... Read More

This webinar will walk tax practitioners through the GILTI reporting requirements on Forms 8992, 8993, 1118, and 5471. Our astute panel of international reporting experts will present common GILTI scenarios and follow these through the required forms and schedules detailing the steps and considerati... Read More

This course will explain common provisions found in trust documents that have meaningful tax consequences. Our panel of trust veterans will identify clauses found in trust documents that affect distributions, termination, and taxation of trusts and trust beneficiaries. Read More

This webinar will equip accounting firms with the knowledge and tools to successfully provide client accounting and advisory services (CAAS). Our panel of CAAS experts will address the key elements of implementing and strengthening these services, including understanding client needs, developing spe... Read More

This course will provide fund managers and their advisers with a practical guide to the challenges and planning opportunities found in the carried interest regulations. Read More

This course will review the recent changes made to Schedule K-1 (Form 1065) and guide practitioners to report individual line items on individual income tax returns. Read More

This webinar will discuss identifying Section 174 assets, the revised capitalization requirements, making the method change requirement in the second year, and the current state of IRS R&D audits. Our notable panel will provide advice on transitioning to the revised guidelines for businesses and tax... Read More

This webinar will discuss the benefits and caveats of automating state and local tax compliance. Our panel of notable SALT veterans will identify the most beneficial uses of technology, review available systems, and provide recommendations to maximize an investment in automation for businesses strug... Read More

This course will provide tax advisers and compliance professionals with a comprehensive and practical guide to the reporting mechanics of trust decanting transactions. The panel will discuss decanting results in a non-reporting event and offer useful tools for determining when decanting causes eithe... Read More

This course will provide tax advisers with a practical guide to the Foreign Account Tax Compliance Act (FATCA) reporting for taxpayers holding foreign assets. The panel will define reportable specified foreign assets, discuss valuation issues, and offer thorough instruction on completing Form 8938,... Read More

This course will prepare tax specialists to handle the full range of potential sales and use tax issues involved in drop shipments, whether as vendors, shippers, or customers. The panelist will provide an integrated approach to compliance, documentation, and tax planning in this evolving and complex... Read More

This course will provide audit professionals and advisers with practical guidance for conducting broker-dealer audits, offering tools to avoid the most common and costly risk areas in broker-dealer audits as identified in PCAOB annual inspections. The panelist will offer their experiences and practi... Read More

This course will provide tax professionals with a deep dive into current developments and trends in state sales and use tax and recent state tax law changes on Software as a Service (SaaS). The panel will discuss the impact on multistate companies dealing with remote digital software provision servi... Read More

This webinar will go beyond the basics of reporting foreign transactions on the new Schedules K-2 and K-3. Our panel of international tax experts will cover how to report complex foreign transactions on these schedules, including the global intangible low-taxed income (GILTI) high-tax exclusion (HTE... Read More

This webinar will cover recent guidelines, cases, and considerations for classifying workers as employees or independent contractors. Our experienced tax controversy expert will explain how the government identifies misclassifications, how to avoid misclassification, and the costs of improperly repo... Read More

This webinar will discuss the IRS' latest audit efforts, focusing on pass-through entities (PTEs) and high income taxpayers. Our panel of astute tax attorneys will explain the IRS' use of artificial intelligence (AI) to assist with these examinations, key PTE issues and entities it is examining, and... Read More

This webinar will prepare multistate tax practitioners and businesses for potential state apportionment audits. Our panel of state income tax veterans will review the latest developments in apportionment audits in particular states, explain differences in state sourcing methods, and discuss the appl... Read More

This webinar will discuss the latest IRS requirements for disclosing information to partners and shareholders on Schedule K-1. Our panel of tax experts will explain how to present attachments clearly and concisely for shareholders and partners of flow-through entities. They will provide examples and... Read More

This webinar will point out the importance of selecting an appropriate holding structure for U.S. real estate owned by foreign taxpayers. Our panel of veteran international tax authorities will weigh the benefits and caveats of choosing a foreign or U.S. entity, including partnerships, corporations,... Read More

This course will explain the unique aspects of tax return preparation and planning for members of the clergy. Our panel will cover the treatment of earnings by ministerial employees, including employment by a congregation, retirement income, Social Security, gifts, and housing allowances. Read More

This course will discuss the latest planning and structuring strategies with respect to family offices in light of the ever-changing legal and tax landscape. Read More

This course will furnish tax advisers with a thorough and practical guide to reporting investments in a passive foreign investment company (PFIC) on IRS Form 8621. The panel will identify those investments that require PFIC reporting, outline the various elections available to taxpayers holding inte... Read More

This webinar will discuss the tax reporting responsibilities of grantor trusts. Our panel of transfer tax experts will examine the specific reporting obligations of SLATs, GRATs, QPRTs, and other common grantor trusts for trust and estate advisers responsible for the tax reporting for these entities... Read More

This course will give partnership tax advisers a comprehensive exploration into advanced multistate tax issues facing partnerships with income or operations in multiple states. The program will provide tax advisers and professionals with a detailed and practical guide to critical state tax issues an... Read More

This webinar will go beyond explaining market-based sourcing rules. The SALT professional speaker will walk you through specific examples of the application of these rules in key states and varying industries. The webinar will point out how to handle nowhere sales, avoid double taxation, and discuss... Read More

This webinar will address dual taxation issues in the U.S. and Spain for residents of both or either country and their tax advisers. Our panel of U.S.-Spain taxation experts will explain how to analyze the U.S.-Spain Income Tax Treaty for benefits available to expatriates and dual residents; the Spa... Read More

This webinar will review the duty of consistency doctrine (DOCD) for tax professionals and advisers. Our veteran panel will walk through common scenarios encountered by tax preparers and explain acceptable resolutions for prior inconsistencies in these situations. The resolutions could include amend... Read More

This course will assist tax professionals in determining whether flow-through income should be subject to self-employment tax. Our veteran pass-through entity panelist will explain how reasonable compensation, payments to partners, and management authority status affect whether an owner's distributi... Read More

This webinar will take a comprehensive look at the limitation on benefits (LOB) provisions in U.S. income tax treaties. Our panel of prominent international tax attorneys will review the purpose of LOB clauses in these treaties and discuss meeting residency requirements using the U.S. Model Treaty a... Read More

This course will provide tax professionals and advisers with guidance on the challenges of Canadian sales tax as applied to U.S.-based sellers. The panel will discuss Canada's Goods & Services Tax/Harmonized Sales Tax (GST/HST), Quebec Sales Tax (QST) and provincial sales tax (PST), applicable rules... Read More

This webinar will analyze the reporting requirements for large foreign gifts on Form 3520, Part IV. Our esteemed international tax panelist will discuss who is required to file, avoiding penalties for non and incomplete filings, and provide examples, including the completion of Part IV, U.S. Recipie... Read More

This course will discuss retirement plan options for owners of limited liability companies, partnerships, C corporations, S corporations, sole proprietors, and other businesses. Our panel of qualified plan experts will reveal strategies to substantially increase owner contributions, minimize staff c... Read More

This course will provide tax preparers with detailed guidance on preparing Form 5227, Split-Interest Trust Information Return. The panel will address common mistakes and traps for preparers to avoid and will provide detailed guidance on the "four-tier rules," and discuss UBTI and Chapter 42 Excise T... Read More

This webinar will discuss the possible impact of Moore v. United States on taxpayers who paid and are paying the Section 965 transition tax or tax on other perhaps unrealized income. Our panel of astute tax advisers will explain how this case affects certain international taxpayers and provide actio... Read More

This webinar will review changes made to retirement account distributions and required minimum distributions (RMDs) by the SECURE Act. Our panel of notable financial planning experts will offer strategies to minimize tax on distributions from individual retirement plans, avoid penalties on early wit... Read More

This webinar will provide an in-depth look at how the new Corporate Transparency Act (CTA) applies to international taxpayers. Our panel of foreign tax professionals will review the latest requirements for divulging personal ownership information as it applies to foreign entities and individuals. Read More

This course will provide tax advisers and professionals with the tools needed to accurately reconcile complex Form K-1 for hedge funds and other alternative investments. Read More

This course will provide retirement plan administrators, auditors, and plan sponsors with best practices to prevent serious and costly errors in preparing for 401(k) audits. The panel will explain the pitfalls that practitioners often encounter in these audits and outline recent changes to the audit... Read More

This course will explain how a business and its shareholders meet Section 1202 eligibility requirements for qualified small business stock (QSBS) to eliminate or reduce taxation of capital gains. Our panel of tax experts will discuss the corporate requirements, shareholder requirements, and the subs... Read More

This course will enable new and seasoned tax professionals to perform tax research more efficiently. The presenters will identify reliable and accessible internet resources available to facilitate the performance of tax research. They will also explain the fundamentals of documenting a tax research... Read More

This course will provide tax advisers with a thorough and practical guide to the tax reporting requirements and planning opportunities for U.S. taxpayers with earnings or assets in Canada, as well as Canadian citizens with U.S. tax reporting obligations. The panel will discuss U.S. tax law and treat... Read More

This course will discuss what the IRS expects to find in its audit of Subchapter S corporations. Our panel of tax experts will focus on complying with current basis, distribution, and documentation requirements and explain how to handle a Subchapter S examination for tax practitioners working with t... Read More

This webinar will review recent legislative changes in key midwestern states. Our panel of knowledgeable state and local tax authorities will explain recent changes made in Ohio to the Commercial Activity Tax (CAT), the state of pass-through entity tax workarounds in specific states, and recent nota... Read More

This course will provide tax advisers and counsel with a drill down into the rules and practices covering the inclusion of capital gains in distributable net income (DNI) for trusts and estates. The panel will review the requirements within trust documents to allow treating capital gains as DNI and... Read More

This course will explain the many types of notices issued by the IRS, including how to respond to each appropriately, how to properly request abatement of penalties charged, and current IRS responses to abatement requests. Read More

This webinar will update practitioners on the latest requirements for claiming the research and development (R&D) credit. Our notable panel of federal tax credit specialists will review recent updates to the Form 6765, Credit for Increasing Research Activities, proposed changes to the form, respondi... Read More

This course will discuss the complications surrounding the determination of foreign earnings and profits (E&P) for controlled foreign corporations (CFCs). Our panel of foreign tax experts will discuss the complexities of the related calculations, including categorizing income, handling retroactive a... Read More

This course will provide tax advisers and compliance professionals with a comprehensive guide to reporting transfers of property to foreign corporations, as well as review the technical analysis of the types of transactions that require such reporting. The panel will identify the types of transactio... Read More

This course will guide partnership tax advisers and compliance professionals in navigating the Section 163(j) Business Interest Deduction Limitation rules as they apply to individuals, partnerships, and other pass-through entities. The panel will discuss the interest expenses subject to limitation a... Read More

This webinar will explain the latest online options available to tax professionals at the IRS. Our panel of tax specialists will walk preparers through the registration process, submitting power of attorneys and requests for transcripts at the IRS site, and point out missteps to avoid to expedite th... Read More

This course will explain basis calculations for S corporations and partnerships. Our panel of tax professionals will compare and contrast debt-financed losses, AAA (accumulated adjustment account) and capital accounts, and basis restoration. The panel will provide examples of these complex calculati... Read More

This course will explain and simplify the preparation of Form 5471, Schedules J, P, H, and E for tax preparers grappling with the requirements of these detailed schedules, including the most recent changes made to these schedules. Read More

This course will discuss the considerations and caveats of U.S. residents owning foreign rental property. Our seasoned panel of international tax experts will explore U.S. and foreign holding structures, residential and nonresidential rentals, and properly reporting rental income and expenses with a... Read More

This webinar will emphasize the importance of a well-planned and disciplined due diligence review. Our panel of acquisition experts will outline the various elements of the due diligence process, identify common pitfalls in analyzing target investments, and explain the necessity of reverse due dilig... Read More

This course will provide tax advisers and professionals with an advanced guide to navigating the IRS appeals process. The panel will go beyond the basics to offer an in-depth guide to leveraging the appeals process to challenge not only assessments but also collections proceedings. The webinar will... Read More

This webinar will address the IRS' current and often overreaching effort to collect penalties related to the filing of Forms 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner.... Read More

This course will provide a practical guide to completing Form 1116 to claim foreign tax credits (FTCs) in the aftermath of recently released regulations and considering the addition of the new Schedules K-2 and K3 for pass-through entities. The panel will outline which foreign taxes are eligible for... Read More

This course will outline the steps to assess business filing obligations in other states. Our experts will explain the process of determining whether an entity has a reporting and payment obligation for income, sales, and other taxes outside its home state. Read More

This webinar will reveal methods to optimize estate and gift taxes on carried interests. The panelist will point out valuation issues to avoid, examples of optimal fund structures, and exceptions to IRC Section 2701 that can mitigate estate and gift taxes paid and the use of the unified credit on th... Read More

This webinar will discuss current state tax developments in New York, Massachusetts, New Jersey, Pennsylvania, and other key states in the Northeast. Our panel of SALT leaders will review current cases, new laws, and legislative updates in this region of the U.S. for tax professionals working with t... Read More

This webinar will review the rules for deducting passive activity losses (PALs) and net operating losses (NOLs) by decedents, trusts, and estates. The panelist will point out key considerations when gifting assets with PALs or NOLs, demonstrate the participation rules as they apply to trusts and est... Read More

This course will provide tax advisers with a practical guide to completing the FBAR filing requirements. The panel will offer detailed instructions on completing and filing an FBAR, discuss recent IRS penalty enforcement actions for non-filing of foreign bank accounts, review recent cases, and descr... Read More

This course will prepare accounting professionals and tax advisers to fully leverage the tax benefits of IC-DISC (interest charge-domestic international sales corporation) formation. The panel will review and explain the key strategic steps for day-to-day aspects of running an IC-DISC, including cal... Read More

This course will provide tax professionals with a detailed and practical guide to the latest state developments and trends impacting multistate companies dealing with digital products and services (cloud computing) as either seller or buyer. The panel will offer compliance approaches for adjusting t... Read More

This course will review LLC operating agreements from the perspective of a tax professional. Our partnership veteran will explain how to identify the common language in arrangements for safe harbor provisions, deficit restoration obligations (DROs), qualified income offsets (QIOs), loss limitation p... Read More

This webinar will discuss the U.S. limitations on interest deductions paid by multinational companies, thin capitalization restrictions imposed in other countries, and the OECD's recommendations for interest limitation rules. Our panel of international tax veterans will review Sections 163(j) and 26... Read More

This webinar will review the three basis statutes of limitations for taxes: the IRS assessment statute expiration date (AESD), the refund statute expiration date (RSED), and the collection statute expiration date (CSED). Our federal income tax expert will explain the critical nature of each date and... Read More

In this course, our panel of estate experts will describe the fundamentals of the complex federal generation-skipping transfer (GST) tax in simple and clear terms. They will also talk about GST planning opportunities, particularly those that should be implemented prior to the reduction in the GST ta... Read More

This course will guide international tax professionals through preparing and calculating amounts for reporting on Forms 8992 and 8993 for GILTI (global intangible low-taxed income) and FDII (foreign derived intangible income). The panelist will discuss the concepts behind the numbers, recent changes... Read More

This webinar will cover tax requirements for teachers, trainees, and students living in the U.S. Our panel of international tax matter experts will discuss the U.S. residency rules, substantial presence test, Social Security and Medicare taxes, exemptions, and exceptions as they apply to foreign ind... Read More

This webinar will address the preparation of the cash flow statement in accordance with FASB ASC 230 and offer practical advice to expedite its completion and properly report its components. Our panel of accounting professionals will provide comprehensive examples, illustrative cash flow statements... Read More

This presentation will review the special compliance requirements for foreign partners and members of U.S. and foreign partnerships that have U.S. filing and withholding obligations. Our veteran international tax practitioner will review circumstances when the newest withholding rules apply, excepti... Read More

This webinar will review the tax considerations of joint ventures (JVs). Our panel of flow-through experts will explain what constitutes a JV, discuss when a JV should be taxed as a corporation vs. a partnership, and provide scenarios that point out missteps to avoid and ways to limit taxes paid by... Read More

This webinar will review the benefits of alternative apportionment for multistate companies struggling with inequitable state tax liability calculations using statutory allocations and apportionment methods. The panelist will explain which companies benefit most from alternative apportionment, revie... Read More

This course will discuss the required preparation of Form W-8BEN-E, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting, by certain foreign entities transacting business with U.S. taxpayers and the related withholding requirements. Our panel of internati... Read More

This webinar will cover the Employee Retention Credit (ERC), including the expiring application deadline, the credits available, and the related IRS challenges. Our panel of federal income tax experts will highlight the multitude of changes made to the ERC for practitioners working with businesses e... Read More

This course will provide tax preparers and professionals advising partnerships and LLCs with a solid foundation for calculating and maintaining partners' basis accounts. The panel will discuss book-ups, step-ups, at-risk rules, the corresponding recourse and nonrecourse debt allocations, and the tax... Read More

This webinar will review the business purpose and economic substance doctrines and offer strategies for compliance for partnerships, corporations, and other business entities. The panelist of income tax veterans will present examples of IRS challenges to organizations and offer advice on structuring... Read More

This webinar will address the recent guidelines issued by the Multistate Tax Commission (MTC) concerning the application of PL 86-272 in today's virtual business environment. Our panel will analyze the new standards and review other current MTC recommendations. Read More

This course will provide welcomed tax advice for practitioners, board members, and owners participating in or advising homeowners' associations (HOAs). The panelist will help advisers understand the three filing considerations HOAs should consider annually, historical precedents relative to HOAs, an... Read More

This webinar will discuss U.S. taxation of foreign computer programs and cloud computing transactions. Our panel of international tax attorneys will explain U.S. sourcing rules for overseas digital commerce and the latest regulations relating to taxation and classification of computer-related busine... Read More

This webinar will focus on the requirements regarding assessing internal control systems for financial statement audit purposes. The panelist will provide a perspective on the need for and benefits of the required assessment and optional testing of internal controls following AICPA generally accepte... Read More

This webinar will explore the importance of and difficulties in identifying a trade or business in its multiple contexts throughout the Internal Revenue Code. Our panel of tax professionals will point out similarities and differences in these interpretations and provide best practices for deciding a... Read More

This webinar will address the typical taxes assessed to businesses transporting products throughout the U.S. Our panel of SALT professionals will discuss typical taxes imposed by states, exemptions, and best practices for moving goods from, to, and through states focusing on practices to mitigate a... Read More

This webinar will examine the current state of IRS responses to international taxpayers' requests for penalty relief for late filing of foreign information returns. Our astute panel of international tax experts will review what constitutes reasonable cause, when first-time abatement applies, and wil... Read More

This course will prepare tax executives and managers to handle the most complex and challenging apportionment issues with broad application to companies operating in various industries and a large number of states. The panel will go beyond the basics of apportionment for corporate tax professionals... Read More

This course will analyze the Financial Accounting Standards Board's (FASB) lease methods and rules in ASC 842. Our panel of accounting and auditing experts will assist accountants and auditors in defining what constitutes a lease, classifying leases, and determining proper financial statement report... Read More

This webinar will discuss the proposed (and possibly final) IRS regulations, how to comply with them (including the applicability of voluntary disclosure programs), and tips, tricks, and best practices related to reporting foreign pensions. The webinar will also offer a general update on the U.S. ta... Read More

This course will provide tax advisers and compliance professionals with a thorough and practical guide to the mechanics of reporting a Section 754 election on a partnership's IRS Form 1065--"U.S. Return of Partnership Income." The panel will first discuss the significance, tax stakes, and mechanics... Read More

This course will provide tax advisers with a practical guide to the global intangible low-taxed income (GILTI) provisions. The panel will detail the tax calculations and reporting requirements for taxpayers with GILTI inclusions and describe planning opportunities to minimize the tax impact on indiv... Read More

This course will discuss taxation issues unique to restaurants, including calculating and reporting tips, the enhanced deduction for food inventory, remitting sales tax, the FICA tip credit, and utilizing the employer retention credit with an emphasis on reducing taxes paid by the food industry. Read More

This course will discuss the required Schedules K-2 and K-3 for reporting partners' income, deductions, and credits from foreign activity. Our panel of highly experienced tax specialists will explain each part of each schedule so that tax practitioners can efficiently meet this reporting obligation... Read More

This course will give tax professionals preparing Form 1065 tax returns a detailed review of the requirements for capital account maintenance for partnerships and LLCs, including a general outline of tax allocations, mathematical examples, explanations of operating agreements, and approaches to comp... Read More

This course will guide tax professionals and advisers on the latest IRS examination guidance and state tax law issues regarding taxpayer residency. The panel will discuss federal and state tax residency rules, residency and allocation matters, U.S. income tax treaties, available tax planning techniq... Read More

This course will provide tax advisers with a comprehensive and practical guide to generation-skipping transfer (GST) election strategies and the tax reporting mechanics of calculating GST taxes. The panel will offer specific guidance on reporting GSTs under various transfer scenarios. The panel will... Read More

This webinar will cover the proper employee taxation of fringe benefits in today's changed work environment to employees and deductibility by the employer. Our panel of employee benefits professionals will highlight how automobile, apartment, education, and many other commonly offered benefits are r... Read More

This course will provide hands-on examples of reporting S corporation basis calculations on Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations, including reporting loan repayments, stock blocks, and utilization of prior years' suspended losses. Our panel of flow-through veterans w... Read More

This webinar will review the effect of Wayfair on state requirements for registering, reporting, and remitting sales tax. Our panel of sales and use tax experts will point out ways to reduce the number of filing jurisdictions and provide cost-effective strategies to mitigate taxes paid. Read More

This webinar will look at opportunities to maximize the foreign tax credit (or deduction) for individual taxpayers. Our panel of global tax specialists will walk international tax advisers through common foreign tax credit scenarios and explain the steps to take to maximize this lucrative credit. Read More

This webinar will discuss the application of the saving clause in U.S. international income tax treaties. Our panel of foreign tax matter experts will identify the saving clause in U.S. income tax treaties, analyze saving clause exceptions, and provide examples of the application of the saving claus... Read More

This webinar will review the relevant state and local tax factors a business should consider when deciding where to start or move its operations. Our panel of state subject matter experts will explain the applicable state and local taxes and tax rates, state incentives, and economic and other consid... Read More

This webinar will examine the tax implications of purchasing real estate abroad. Our panel of foreign tax experts will explain the U.S. tax benefits of holding property abroad, holding structure considerations, and the particulars of buying real estate in certain countries, including Spain, the Unit... Read More

This webinar will address the latest Subchapter S corporation tax issues. Our panel will discuss the requirements to include basis schedules and separate activity reporting in Form 1120-S, nonresident aliens and ESBTs, and preparing for the current IRS initiative focusing on audits of S corporation... Read More

This course will focus on issues to consider when taxpayers relocate or consider relocating to other states. Purchasing a house in a state is not sufficient to create residency. Avoiding dual residency may be more critical than establishing residency in the new state. Listen as our experts explain h... Read More

This webinar will detail the process for obtaining relief for overwithheld foreign taxes. Our international tax planning expert will explain when foreign taxes paid can be reclaimed and walk tax professionals through calculating and applying for a refund of excess taxes paid. Read More

This webinar will review planning techniques for unusual but precious assets held by estates. Our panel of trust and estate veterans will point out when a trust could facilitate a transfer and the tax considerations of conveying specific items by either bequest, sell, or donation, as well as offer t... Read More

This course will explain the caveats and considerations of giving away the family home from the initial transfer to the final sale. The panelist will discuss methods of transfer, capital gains issues, installment notes, related party rents, and how to devise the best tax outcomes for both the donor... Read More

This webinar will discuss redemptions of partnership interests for tax advisers working with partnerships and LLCs. Our authoritative panel will explain the tax effects of these dispositions on the partner, the remaining partners, and the partnership, including the application of ordinary versus cap... Read More

This course will provide nonprofit advisers with a comprehensive guide to reporting the public support tests of IRC Section 509(a) on Schedule A of Form 990 Exempt Organization Information Return. Read More

This course will provide tax advisers with a thorough and practical guide to completing Form 5472, focusing on the impact of IRS regulations requiring 5472 reporting by disregarded entities (DREs) with foreign owners. The panel will provide line-by-line guidance on completing the form, define comple... Read More

This webinar will discuss the numerous taxes charged by states on home-sharing arrangements. Our panel of SALT experts will discuss the types of taxes imposed, registration requirements in certain states, reviewing the calculations of marketplace facilitators, specific requirements in certain states... Read More

This webinar will address the latest guidance for reporting and calculating the tax consequences of acquiring and disposing of non-fungible tokens (NFTs). Our dynamic speaker will provide examples of the tax treatment for creators, sellers, and purchasers of these popular assets using common scenari... Read More

This course will prepare auditors to select appropriate sampling techniques for financial statement audits and discuss the relationship between traditional sampling and data analytics. The speaker will explain the rationale for and technical terms of generally accepted standards for sampling methodo... Read More

This course will explain methods available to swap assets held in partnerships, including methods that combine eligibility for Section 1031 treatment. Our panel of partnership tax experts will explain drop and swap, swap and drop, and mixing bowl strategies available to partners that allow for an ex... Read More

This webinar will address common FBAR reporting errors and discuss how to remedy and avoid these. Our panel of tax controversy experts will identify accounts that must be included on the FBAR but are often overlooked and point out misunderstandings surrounding reporting thresholds and filing require... Read More

This course will provide CFC shareholders and tax professionals with a comprehensive understanding of the final global intangible low-taxed income (GILTI) High Foreign Tax Exclusion Regulations (T.D. 9902). Our panel of international tax experts will explain how the final regulations change the orig... Read More

This course will give nonprofit tax professionals and advisers a thorough guide to recognizing and reporting unrelated business taxable income (UBTI) about IRAs, qualified plans, and other retirement accounts. The webinar will focus on the standards and guidelines for determining whether income deri... Read More

This webinar will take an in-depth look at state guidelines for taxing financial institutions. Our panel of state and local tax professionals will analyze how states define, tax, and determine nexus for businesses handling cash, credit, and similar assets. They will point out differences in specific... Read More

This course will provide tax advisers with a detailed and practical guide to navigating certain planning complexities and opportunities for real estate partnerships. Our panel of real estate experts will analyze the factors that determine dealer status along with recent cases to enable real estate o... Read More

This webinar will offer estate planning strategies for partners and shareholders. Our panel of trust and estate advisers will provide suggestions to minimize taxes and point out tax hazards to avoid for owners of flow-through entities. Read More

This webinar will explain what is a net income tax in certain states and, therefore, eligible for the individual income tax other state credit. Our panel of SALT professionals will point out local taxes that are occasionally overlooked that qualify for this credit, requirements for the credit in spe... Read More

This webinar will walk tax practitioners through the process of calculating outside basis for partners, members, and shareholders of pass-through entities. Our panel of federal taxation experts will point out the differences between S corporation and partnership calculations, discuss IRS audit flags... Read More

This course will provide tax professionals with guidance on final and proposed regulations governing foreign source income taxation. The panel will present an in-depth analysis of changes in the application of Subpart F as a result of the TCJA, global intangible low-taxed income (GILTI), foreign-der... Read More

Join us for a webinar that delves into the long-term care (LTC) insurance choices and unravels the intricate web of tax implications. Our esteemed panel of certified financial planning experts is poised to guide you through the labyrinth of LTC tax deductions, ensuring you're equipped with the knowl... Read More

This course will provide tax advisers and compliance professionals with an advanced and practical guide to the reporting complexities and planning opportunities present in making Section 743(b) adjustments in the context of multi-tiered partnerships. The panel will outline the provisions of Rev. Rul... Read More

This webinar will walk tax practitioners through the reporting responsibilities for administrative adjustment requests (AARs) and explain when an AAR is required or should be considered. Our panel of partnership and procedure professionals will address the initial determination whether an AAR is req... Read More

This course will guide tax professionals with an in-depth analysis of the sales and use tax issues in acquiring certain businesses. The panel will discuss the unexpected sales and use tax consequences, nexus implications, issues stemming from the drop-down of assets followed by a stock sale, success... Read More

This course will discuss the multitude of differences in state requirements for reporting foreign income. Our panel of experts in foreign income tax matters will explain the latest developments in state taxation of GILTI income and the corresponding Section 250 deduction and payments for practitione... Read More

This webinar will explain how planning for deductions of trusts and estates can significantly reduce taxes paid by these entities and their beneficiaries. Our panel of trust and estate attorneys will guide trust and estate advisers through planning for distributions, charitable deductions, and exces... Read More

This webinar will explain recording the receipt, disposition, and financial reporting aspects of digital assets, including cryptocurrency, for accountants and auditors. Our panel of accounting and audit experts will provide recommendations for accounting for these assets that are quickly becoming co... Read More

This webinar will highlight the factors to consider when making an international domicile or residency change. The panelist will cover key considerations taxpayers should make before moving into or out of the U.S. Read More

This course will provide tax practitioners working with U.S. nonresident aliens (NRAs) with practical steps to minimize U.S. taxes for these U.S. taxpayers. The panelists will cover the rules for federal income, estate, and gift taxation of nonresidents and provide concrete advice on mitigating thes... Read More

This course will address general business decisions, the taxes paid that are specific to beverage alcohol industries, and the incentives available for brewery owners and advisers. Our brewery experts will focus on steps to minimize taxes and maximize profits for these businesses. Read More

This webinar will take a comprehensive look at charitable remainder trusts (CRTs) as a means to reduce estate and income taxes paid by taxpayers. Our notable panel will explain which taxpayers are ideal candidates for CRTs, the calculation of the remainder interest and annual pay-outs, differences i... Read More

This course will provide tax advisers with an advanced guide to calculating and allocating passive activity losses. The panel will go beyond the basics on the passive activity rules and will offer a comprehensive, practical guide to mastering the complexities of calculating passive activity losses f... Read More

This webinar will take a comprehensive look at business valuations for companies and their advisers. Our panel of business valuation analysts will explain the various business valuation designations, how business valuations are utilized, and which valuation method is best in specific scenarios. Read More

This course will guide practitioners through reporting of more complicated gifts, including examples of how gratuitous transfers made under common estate planning strategies should be reported and disclosed on Form 709. Our expert panel will discuss in detail the reporting of gifting to GRATs, Crumm... Read More

This course will provide tax advisers and compliance professionals with a practical guide to navigating the multistate reporting complexities in multi-tiered partnerships. The panel will outline various state rules governing apportionment of income from lower-tier pass-through entities, withholding... Read More

This webinar will review Form 1040, U.S. Individual Income Tax Return, and demonstrate how tax advisers can and should utilize the information provided and reported on a taxpayer's return to identify financial planning opportunities for taxpayers. Our Financial Planning Specialist will discuss the c... Read More

This webinar will review the nuances and calculations of single sales factor apportionment. Our panel of state income tax consultants will explain differences in market-based sourcing and cost of performance, outline the impact of the sales factor on the disposition of a business, and point out vari... Read More

This course will provide tax professionals and advisers with a practical guide to various states' rules governing nonresident trusts' income tax treatment with multistate income or beneficiary connections. The panel will discuss critical topics relevant to resident and nonresident trusts, focusing o... Read More

This course will guide tax advisers in making a Section 962 election for an individual, trust, or estate to be taxed at corporate rates on foreign-sourced income under Section 951(a) and global intangible low-taxed income (GILTI) treated in the "same manner" as Subpart F inclusions. The panel will s... Read More

This course will discuss the nuances of net operating losses (NOLs), amended returns, and IRS submission procedures. Our authoritative panel will cover how NOL carryforward planning can maximize refunds and discuss how to properly file claims for refunds. Read More

This course will provide tax advisers and return preparers with a practical guide to completing Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships. The panel will discuss how to correctly identify the taxpayer category, determine the allocable share of foreign income, com... Read More

This course will provide a practical overview of the controlled foreign corporation (CFC) anti-deferral rules including the 2022 Section 958 final regulations that provide rules with respect to domestic partnerships and their partners. The panel will also discuss some key issues with respect to the... Read More

Our panel of real estate tax and valuation professionals will discuss the steps necessary to successfully appeal commercial property tax assessments across the U.S. and review specific procedures for New York City and the state of California. Read More

This course will explain the steps outlined in Revenue Procedure 2013-30 to facilitate granting S corporation status to businesses requesting late election relief, as well as the more recent Revenue Procedure 2022-19, which identifies a number of issues involving S corporations that may be resolved... Read More

This webinar will discuss the tax consequences of decisions made relative to divorce. Our panel of experienced CPAs will explain the tax ramifications of property settlements, including personal residences, real property, investments, and retirement accounts, and review the impact of recent legislat... Read More

This webinar will analyze FIRPTA (Foreign Investment in Real Property Tax Act) rules for foreign investors in U.S. real estate. Our panel of multinational tax experts will review the recently released regulations, consider appropriate holding structures to minimize U.S. tax liability, and detail the... Read More

This webinar will discuss tax issues specific to authors and self-publishers of tangible and digital works. Our panel of seasoned tax professionals will provide explanations for handling sales tax, royalties, inventory, self-employment tax, and business formation for authors. Read More

This webinar will review the economic substance doctrine from the perspective of the U.S., EU, and offshore jurisdictions. Our panel of global tax attorneys will explain how to comply with the U.S. economic substance rules, European directives, and similar requirements of other offshore locations, i... Read More

This course will explain what plans are required to file Forms 5500, 5500-SF, and 5500-EZ, how to prepare these required information returns and related schedules, and the most recent changes to these forms. Read More

This webinar will explain qualifying for 179D and 45L tax incentives for tax professionals working with businesses owning, designing, building, and constructing property. Our panel of experts will review the benefits, qualifications, and caveats of these lucrative tax rewards for constructing and in... Read More

This course will guide tax advisers to the U.S. reporting requirements for ownership of foreign disregarded entities (FDEs) on IRS Form 8858. The panel will offer section-by-section detail on completing Form 8858, discuss the interrelation between Form 8858 and other required international informati... Read More

This webinar will address specific estate planning issues with IRAs and qualified plans. Our panel of estate, trust, and retirement planning professionals will cover utilizing trusts as IRA beneficiaries, naming beneficiaries, charitable remainder trusts, Roth conversions, and specific estate tax pl... Read More

This course will review significant differences affecting a broad range of financial statement areas, comparing, and contrasting the requirements in accordance with generally accepted accounting principles (GAAP) versus International Financial Reporting Standards (IFRS) for accountants preparing fin... Read More

This webinar will discuss the major SECURE 2.0 provisions affecting retirement plans, provide guidance and clarifications (where possible), and point out the tips and traps in areas where administrators and tax professionals need to beware until the Internal Revenue Service and Department of Labor p... Read More

This course will provide an overview of the steps required when settling an estate. Our panel of estate tax experts will walk executors and advisers through initial considerations, including identifying assets and obligations and accumulating key documents required for tax filings and distribution o... Read More

This course will address U.S. nonresident taxation by visa type. The panelist will identify common visa categories and explain when a visa holder is subject to U.S. taxation of income, what treaty and other benefits may be available to mitigate taxation, and when U.S. earnings are subject to Social... Read More

This course will guide tax professionals with an in-depth analysis of the sales tax treatment of direct mail promotions, outsourced customer billings, and electronic communications after recent state tax law changes. The panel will discuss nexus-related issues, the taxability of postage and shipping... Read More

This webinar will review accounting and tax issues specific to law offices. Our panel of tax reporting professionals will discuss identifying and recording advanced client costs, Interest on Lawyer Trust Accounts (IOLTA), income recognition, retirement contributions, and other specific tax requireme... Read More

This webinar will discuss the impact of recent changes to the deductibility of research and experimental expenditures (R&E) on multinational taxpayers. Our panel of international tax advisers will clarify what costs constitute R&E expenses, explain how these costs should be treated, and provide exam... Read More

This course will provide tax advisers and compliance professionals with a thorough exploration of the potential tax benefits and hazards of revoking S elections and converting entities to C corporations. The panel will offer tools and strategies to maximize the tax and operational advantages of maki... Read More

This webinar will discuss the differences between tax preparers and tax advisers and will focus on moving from the former to the latter. Our influential speaker will guide tax practitioners through the process of enhancing tax services provided to current and potential clients. Read More

This webinar will discuss how a spousal lifetime access trust (SLAT) can provide needed flexibility in estate planning. Our panel of transfer tax veterans will discuss the primary benefits and risks couples assume when establishing a SLAT and satisfying the annual reporting requirements for trust an... Read More

This course will provide tax preparers and compliance professionals serving partnerships and LLCs with a solid and practical foundation for maintaining partners' capital account balances, including account setup and workpaper preparation. The panel will offer a practical discussion of tax allocation... Read More

This course will provide tax advisers with a practical, in-depth guide to completing Form 5471's recently revised Schedule J, Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporations. The panel will take a line-by-line approach to the form, discussing each of the income items listed i... Read More

This webinar will discuss agreed upon procedure (AUP) engagements and the related Statement on Standards for Attestation Engagements (SSAE) No. 19. Our panel of auditing experts will discuss the best practices for firms offering these attestation services. Read More

This webinar will explain the tax ramifications of creating, transferring, and holding intellectual property (IP) in the U.S. and overseas. Our panel of international tax experts will discuss appropriate holding entities, the U.S. international tax regimes as applied to IP, and transfer pricing cons... Read More

This webinar will review the tax considerations of real estate syndicates for investors and tax professionals working with these unique real estate partnerships. Our panel of real estate strategists will discuss the tax implications for general partners, limited partners, and the flow-through entity... Read More

This webinar will cover key considerations of buy-sell agreements for closely held businesses. Our panel of estate and wealth transfer experts will discuss the tax implications of redemption and cross-purchase agreements for tax professionals working with small businesses and their owners. Read More

This webinar will explain the transfer taxes paid in Canada and the U.S. by residents of the U.S. and/or Canada. Our panel of foreign tax experts will discuss specific articles in the Canada-U.S. Income Tax Treaty and provide examples of how these can be applied to mitigate estate and gift taxes pai... Read More

This webinar will describe the many sales tax issues affecting healthcare providers. Our panel of state and local tax experts will discuss the sales taxation of medical devices, healthcare services, and supplies, as well as reveal exemptions offered for R&D, manufacturers, nonprofits, and others tha... Read More

This webinar will explain the advantages and disadvantages of LLC to S corporation conversions and S corporation to LLC conversions. Our panel of partnership experts will address critical considerations before changing an entity classification, including when a business' circumstances warrant a chan... Read More

This course will discuss the tax implications of incentive stock options (ISOs), non-qualified stock options, ESPPs, and restricted stock units (RSUs). Compensating employees with stock allows them to purchase company stock and to share in the success and appreciation of the company. The type of inc... Read More

This course will provide tax executives and managers with a practical guide to handling challenging state income tax apportionment involving sales of services and intangible personal property. The panel will detail various states' methods of apportioning revenues from services and intangibles, discu... Read More

This course will explain the significant factors purchasers and sellers should consider when acquiring or disposing of a Subchapter S corporation. Our panel of S corporation veterans will discuss the pros and cons of asset sales versus stock sales, qualifying for installment sales treatment as an S... Read More