*Content Preview

COURSE DESCRIPTION

This course is an overview of an S Corporation's most common aspects and tax implications. Electing Subchapter S status and reviewing the mechanics of electing Subchapter S status will be discussed. It will further compare the S Corporation
to other forms of entities, along with compliance with corporate formalities. Highlights of Form 1120S will be addressed, including accountable plans, taxable fringe benefits, officer reasonable compensation, and audit strategies.
Schedules K-1, K-2, K-3, and effectively connected income will be reviewed in this course as well.

Learning Objectives:

After reading the course material, you will be able to:

• Compare S Corporation and other entity structures.
  
• Prepare Form 2553, Election by a Small Business Corporation
• Identify “reasonable cause” relief for Late Filing Form 2553, Election by a Small Business Corporation
• Review Shareholder Stock & Debt Basis
• Highlight aspects of Form 1120S and Schedule K (K-1)
• Discuss attributes of Officer Reasonable Compensation requirements
• Who is required to receive reasonable compensation?
• Facts & circumstances in advisory services
• Strategies that practitioners may use when representing taxpayers before the Internal Revenue Service in defense of the compensation taken.
• Overview of entity preparation of Schedule K-2, and K-3.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This course will help financial professionals to support the career development of themselves and others. People who complete this course will be better able to attract and retain talent in their organization by better understanding
how to identify and support the career development of others, especially interns and new hires.

Topics include:

This course will provide accountants with the knowledge, awareness, and skills to support the career development of the self and others. Career development is an essential skill for any financial professional, but most especially those
overseeing the work of new hires and interns. Specific practice considerations are outlined to offer career development to others.

• The Foundations of Career Development
• The Benefits of Career Development
• The Practice of Career Development

Learning Objectives:

After reading the course material, you will be able to:

• Define key terms and theories associated with vocational psychology
  
• Describe the history of the professional career development services
• Describe the benefits of career development for individuals and organizations
• Use specific guidelines for facilitating career development of others

Who Should Attend:

This course is designed for financial and accounting professionals wishing to increase their understanding of vocational psychology for their personal benefit, the benefit of others, and for the benefit of their organization. This
presentation is most especially tailored to anyone who wants to increase their ability attract and retain high quality employees, or increase their ability to support interns or mentees.

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This seminar will focus on Schedule K-1 that a taxpayer may receive from a pass-through entity, Partnership, Subchapter S Corporation, or an Estate/Trust. It will detail the most common characteristics of Schedule K-1 and how to report
them on the Individual Income Tax Form 1040. QBI, Qualified Business Income Deduction, will be covered along with the reporting criteria. Discussion of relevant basis and loss limitations will also be addressed in this seminar
as well.

Learning Objectives:

After reading the course material, you will be able to:

• Define what a Schedule K-1 is.
• Distinguish the differences between Schedule K-1 received from different entities.
• Outline the application of Basis Limitation, Loss Limitations, and Material Participation.
• Compare and Examine several case studies.
• Review the integration with the QBI (Qualified Business Income Deduction).
• Highlight proposed 2021 changes to Schedule K-2 and Schedule K-3.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This course introduces the new Schedule K-2 and Schedule K-3 that may be required for Partnerships and S Corporation returns. The IRS has provided conflicting guidance regarding the preparation and requirements of this form, this course
hopes to clarify the filing requirements with updated guidance. Additionally, this course will discuss all eleven (11) parts of the form.

Learning Objectives:

After reading the course material, you will be able to:

• Outline Schedule K-2 for Partnerships and S Corporations
• Describe the filing requirements and penalty relief
• Explain the recent guidance provided by the IRS
• Highlight changes to Schedule K-2 and Schedule K-3

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

Beginning with the tax year 2021, Form 7203 - S Corporation Shareholder Stock and Debt Basis Limitation, may be required to be filed with each shareholder's Individual Income Tax Return, Form 1040. This new form reports the shareholder's
outside basis as well as debt basis so as to apply any loss limitations under I.R.C. 461 as well as at-risk limitations properly. This course will look at the mechanics of preparing the new Form 7203. Also discussed will be strategies
of how to reconstruct shareholder basis when it has not been done in the past.

Learning Objectives:

After reading the course material, you will be able to:

• Introduce Form 7203
• Learn how to complete Form 7203
• Discuss strategies to reconstruct Shareholder Basis
• Review loss limitations of 461
• Review at-risk rules and limitations

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This course will help financial professionals to better support well-being in the workplace through a greater understanding of mental health, in this lecture we will specifically cover post-traumatic stress disorder and grief. The
course will define PTSD and Grief from a scientific perspective, review the epidemiology of PTSD, and the causes and consequences of PTSD. The lecture will include information about current treatments for PTSD and how to create
a work environment supportive of individuals with the condition.

Topics include:

This course will provide accountants with the knowledge, awareness, and skills to support the occupational functioning of individuals suffering from PTSD and Grief.

• Why should I care?
• What is PTSD?
• How is PTSD treated?
• What is grief?
• How can I help?

Learning Objectives:

After reading the course material, you will be able to:

• Define PTSD and Grief
  
• Describe people at higher risk of PTSD
• Describe the consequences of PTSD
• List at least 3 evidence-based treatment options for PTSD
• Describe the modern understanding of Grief
• List at least 3 specific steps they can take to create a trauma-informed workplace

Who Should Attend:

This course is designed for financial and accounting professionals wishing to better understand and support employees and peers who experience PTSD and Grief. This course is especially useful for anyone working in a management capacity,
as the information can be used to help retain talented employees and help them overcome trauma and grief-related barriers to productivity.

• All Certified Public Accountants (CPAs)
  

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

Cryptocurrency can be a very confusing issue for a client in both compliance and planning.   This course will assist the practitioner in understanding the tax aspects of cryptocurrency from a Federal compliance standpoint.  

Topics include:

• Introduction to cryptocurrency
• Understanding the term “blockchain”
• Various types of cryptocurrency
• Why cryptocurrency is popular
• Investment attributes of cryptocurrency
• Tax aspects of cryptocurrency
• Position of the Internal Revenue Service
• Understanding Notice 2014-21 (IRS Virtual Currency Guidance)
• Understanding Notice 2014-21 FAQs
• Compliance issues
• Charitable issues
• Internal Revenue Service enforcement

Learning Objectives:

After reading the course material, you will be able to:

• To provide tax practitioners with an understanding of the tax aspects of cryptocurrency from a Federal compliance standpoint.
  

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:

*Content Preview

COURSE DESCRIPTION

Congress was EXTREMELY busy in late December 2022! During this lame-duck session, Congress was able to pass SECURE 2.0, which is essentially the original SECURE Act that was passed in late 2019. There are over 50 tax-related provisions
within SECURE 2.0 that an advisor needs to be able to master. This course will provide the participant with everything that they need to know about SECURE 2.0 so that they will be able to better serve their clients’ retirement
planning needs.

Topics include:

• Mandatory Automatic Enrollment
  
• Credit For Small Employer Pension Plan Startup Costs
• Enhancement Of The Saver’s Credit
• Increase In Starting Age For RMDs
• Indexing IRA Catch-Up
• Higher Catch-Up Limit Age 61, 62, 63, And 64
• Student Loan Payments As Elective Deferrals For Matching Contributions
• Start-Up Credit Costs For Employers Joining An Existing Plan
• Financial Incentives For Contributing To a Plan
• Withdrawals For Certain Emergency Expenses
• SIMPLE Plan changes
• Starter 401(K) Plans
• Sec 529 Plan To Roth Rollovers
• Emergency Savings Accounts
• Enhancement of 403(B) Plans
• Qualified Charitable Distributions to Split Interest Entity
• Retirement Savings Lost and Found
• And more!

Objective:

To provide the participant with everything that they need to know about SECURE 2.0 so that they will be able to better serve their clients’ retirement planning needs.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

People die every year, but 2020 saw a lot of unexpected death. COVID-19 was devastating to several families, how prepared were you? How prepared were your clients? At the time of loss, things can become very chaotic for the spouse,
the family, and the finances. Planning at this point is too late, other than funeral arrangements. Your clients will be less focused during times of loss and grieving and may want to push things off for later.

This is where you can provide that stability to your clients and remove the confusion. Having a plan for the inevitable is good business, and can generate business for you. This course will cover the planning process that every CPA
should be discussing with their clients now. Not Later.

Learning Objectives:

After reading the course material, you will be able to:

• Identify Post Mortem Opportunities on the Final Form 1040
• Identify Post Mortem Opportunities on the Estate Income Tax Returns Form 1041
• Define Executor responsibility
• Prepare Post Mortem Estate Tax Elections Form706
• Understand the reasoning for using Alternate Evaluation Dates
• Define the requirements for Qualified Terminable Interest Property (QTIP)
• Define the requirements for Qualified Domestic Trust (QDOT) Election
• Identify the rules for Resident Alien Spouses
• Define Special Use Valuation [IRC 2032(A)]
• State the purpose and use of Portability Election [IRC 2010(c)]

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This course is an overview of an S Corporation's most common aspects and tax implications. Electing Subchapter S status and reviewing the mechanics of electing Subchapter S status will be discussed. It will further compare the S Corporation
to other forms of entities, along with compliance with corporate formalities. Highlights of Form 1120S will be addressed, including accountable plans, taxable fringe benefits, officer reasonable compensation, and audit strategies.
Schedules K-1, K-2, K-3, and effectively connected income will be reviewed in this course as well.

Learning Objectives:

After reading the course material, you will be able to:

• Compare S Corporation and other entity structures.
  
• Prepare Form 2553, Election by a Small Business Corporation
• Identify “reasonable cause” relief for Late Filing Form 2553, Election by a Small Business Corporation
• Review Shareholder Stock & Debt Basis
• Highlight aspects of Form 1120S and Schedule K (K-1)
• Discuss attributes of Officer Reasonable Compensation requirements
• Who is required to receive reasonable compensation?
• Facts & circumstances in advisory services
• Strategies that practitioners may use when representing taxpayers before the Internal Revenue Service in defense of the compensation taken.
• Overview of entity preparation of Schedule K-2, and K-3.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This course will help financial professionals to support the career development of themselves and others. People who complete this course will be better able to attract and retain talent in their organization by better understanding
how to identify and support the career development of others, especially interns and new hires.

Topics include:

This course will provide accountants with the knowledge, awareness, and skills to support the career development of the self and others. Career development is an essential skill for any financial professional, but most especially those
overseeing the work of new hires and interns. Specific practice considerations are outlined to offer career development to others.

• The Foundations of Career Development
• The Benefits of Career Development
• The Practice of Career Development

Learning Objectives:

After reading the course material, you will be able to:

• Define key terms and theories associated with vocational psychology
  
• Describe the history of the professional career development services
• Describe the benefits of career development for individuals and organizations
• Use specific guidelines for facilitating career development of others

Who Should Attend:

This course is designed for financial and accounting professionals wishing to increase their understanding of vocational psychology for their personal benefit, the benefit of others, and for the benefit of their organization. This
presentation is most especially tailored to anyone who wants to increase their ability attract and retain high quality employees, or increase their ability to support interns or mentees.

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This seminar will focus on Schedule K-1 that a taxpayer may receive from a pass-through entity, Partnership, Subchapter S Corporation, or an Estate/Trust. It will detail the most common characteristics of Schedule K-1 and how to report
them on the Individual Income Tax Form 1040. QBI, Qualified Business Income Deduction, will be covered along with the reporting criteria. Discussion of relevant basis and loss limitations will also be addressed in this seminar
as well.

Learning Objectives:

After reading the course material, you will be able to:

• Define what a Schedule K-1 is.
• Distinguish the differences between Schedule K-1 received from different entities.
• Outline the application of Basis Limitation, Loss Limitations, and Material Participation.
• Compare and Examine several case studies.
• Review the integration with the QBI (Qualified Business Income Deduction).
• Highlight proposed 2021 changes to Schedule K-2 and Schedule K-3.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This course introduces the new Schedule K-2 and Schedule K-3 that may be required for Partnerships and S Corporation returns. The IRS has provided conflicting guidance regarding the preparation and requirements of this form, this course
hopes to clarify the filing requirements with updated guidance. Additionally, this course will discuss all eleven (11) parts of the form.

Learning Objectives:

After reading the course material, you will be able to:

• Outline Schedule K-2 for Partnerships and S Corporations
• Describe the filing requirements and penalty relief
• Explain the recent guidance provided by the IRS
• Highlight changes to Schedule K-2 and Schedule K-3

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This course will help financial professionals to better support well-being in the workplace through a greater understanding of mental health, in this lecture we will specifically cover post-traumatic stress disorder and grief. The
course will define PTSD and Grief from a scientific perspective, review the epidemiology of PTSD, and the causes and consequences of PTSD. The lecture will include information about current treatments for PTSD and how to create
a work environment supportive of individuals with the condition.

Topics include:

This course will provide accountants with the knowledge, awareness, and skills to support the occupational functioning of individuals suffering from PTSD and Grief.

• Why should I care?
• What is PTSD?
• How is PTSD treated?
• What is grief?
• How can I help?

Learning Objectives:

After reading the course material, you will be able to:

• Define PTSD and Grief
  
• Describe people at higher risk of PTSD
• Describe the consequences of PTSD
• List at least 3 evidence-based treatment options for PTSD
• Describe the modern understanding of Grief
• List at least 3 specific steps they can take to create a trauma-informed workplace

Who Should Attend:

This course is designed for financial and accounting professionals wishing to better understand and support employees and peers who experience PTSD and Grief. This course is especially useful for anyone working in a management capacity,
as the information can be used to help retain talented employees and help them overcome trauma and grief-related barriers to productivity.

• All Certified Public Accountants (CPAs)
  

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

Cryptocurrency can be a very confusing issue for a client in both compliance and planning.   This course will assist the practitioner in understanding the tax aspects of cryptocurrency from a Federal compliance standpoint.  

Topics include:

• Introduction to cryptocurrency
• Understanding the term “blockchain”
• Various types of cryptocurrency
• Why cryptocurrency is popular
• Investment attributes of cryptocurrency
• Tax aspects of cryptocurrency
• Position of the Internal Revenue Service
• Understanding Notice 2014-21 (IRS Virtual Currency Guidance)
• Understanding Notice 2014-21 FAQs
• Compliance issues
• Charitable issues
• Internal Revenue Service enforcement

Learning Objectives:

After reading the course material, you will be able to:

• To provide tax practitioners with an understanding of the tax aspects of cryptocurrency from a Federal compliance standpoint.
  

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:

*Content Preview

COURSE DESCRIPTION

Congress was EXTREMELY busy in late December 2022! During this lame-duck session, Congress was able to pass SECURE 2.0, which is essentially the original SECURE Act that was passed in late 2019. There are over 50 tax-related provisions
within SECURE 2.0 that an advisor needs to be able to master. This course will provide the participant with everything that they need to know about SECURE 2.0 so that they will be able to better serve their clients’ retirement
planning needs.

Topics include:

• Mandatory Automatic Enrollment
  
• Credit For Small Employer Pension Plan Startup Costs
• Enhancement Of The Saver’s Credit
• Increase In Starting Age For RMDs
• Indexing IRA Catch-Up
• Higher Catch-Up Limit Age 61, 62, 63, And 64
• Student Loan Payments As Elective Deferrals For Matching Contributions
• Start-Up Credit Costs For Employers Joining An Existing Plan
• Financial Incentives For Contributing To a Plan
• Withdrawals For Certain Emergency Expenses
• SIMPLE Plan changes
• Starter 401(K) Plans
• Sec 529 Plan To Roth Rollovers
• Emergency Savings Accounts
• Enhancement of 403(B) Plans
• Qualified Charitable Distributions to Split Interest Entity
• Retirement Savings Lost and Found
• And more!

Objective:

To provide the participant with everything that they need to know about SECURE 2.0 so that they will be able to better serve their clients’ retirement planning needs.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This course is an overview of an S Corporation's most common aspects and tax implications. Electing Subchapter S status and reviewing the mechanics of electing Subchapter S status will be discussed. It will further compare the S Corporation
to other forms of entities, along with compliance with corporate formalities. Highlights of Form 1120S will be addressed, including accountable plans, taxable fringe benefits, officer reasonable compensation, and audit strategies.
Schedules K-1, K-2, K-3, and effectively connected income will be reviewed in this course as well.

Learning Objectives:

After reading the course material, you will be able to:

• Compare S Corporation and other entity structures.
  
• Prepare Form 2553, Election by a Small Business Corporation
• Identify “reasonable cause” relief for Late Filing Form 2553, Election by a Small Business Corporation
• Review Shareholder Stock & Debt Basis
• Highlight aspects of Form 1120S and Schedule K (K-1)
• Discuss attributes of Officer Reasonable Compensation requirements
• Who is required to receive reasonable compensation?
• Facts & circumstances in advisory services
• Strategies that practitioners may use when representing taxpayers before the Internal Revenue Service in defense of the compensation taken.
• Overview of entity preparation of Schedule K-2, and K-3.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This course will help financial professionals to support the career development of themselves and others. People who complete this course will be better able to attract and retain talent in their organization by better understanding
how to identify and support the career development of others, especially interns and new hires.

Topics include:

This course will provide accountants with the knowledge, awareness, and skills to support the career development of the self and others. Career development is an essential skill for any financial professional, but most especially those
overseeing the work of new hires and interns. Specific practice considerations are outlined to offer career development to others.

• The Foundations of Career Development
• The Benefits of Career Development
• The Practice of Career Development

Learning Objectives:

After reading the course material, you will be able to:

• Define key terms and theories associated with vocational psychology
  
• Describe the history of the professional career development services
• Describe the benefits of career development for individuals and organizations
• Use specific guidelines for facilitating career development of others

Who Should Attend:

This course is designed for financial and accounting professionals wishing to increase their understanding of vocational psychology for their personal benefit, the benefit of others, and for the benefit of their organization. This
presentation is most especially tailored to anyone who wants to increase their ability attract and retain high quality employees, or increase their ability to support interns or mentees.

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This seminar will focus on Schedule K-1 that a taxpayer may receive from a pass-through entity, Partnership, Subchapter S Corporation, or an Estate/Trust. It will detail the most common characteristics of Schedule K-1 and how to report
them on the Individual Income Tax Form 1040. QBI, Qualified Business Income Deduction, will be covered along with the reporting criteria. Discussion of relevant basis and loss limitations will also be addressed in this seminar
as well.

Learning Objectives:

After reading the course material, you will be able to:

• Define what a Schedule K-1 is.
• Distinguish the differences between Schedule K-1 received from different entities.
• Outline the application of Basis Limitation, Loss Limitations, and Material Participation.
• Compare and Examine several case studies.
• Review the integration with the QBI (Qualified Business Income Deduction).
• Highlight proposed 2021 changes to Schedule K-2 and Schedule K-3.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This course introduces the new Schedule K-2 and Schedule K-3 that may be required for Partnerships and S Corporation returns. The IRS has provided conflicting guidance regarding the preparation and requirements of this form, this course
hopes to clarify the filing requirements with updated guidance. Additionally, this course will discuss all eleven (11) parts of the form.

Learning Objectives:

After reading the course material, you will be able to:

• Outline Schedule K-2 for Partnerships and S Corporations
• Describe the filing requirements and penalty relief
• Explain the recent guidance provided by the IRS
• Highlight changes to Schedule K-2 and Schedule K-3

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This course will help financial professionals to better align their practice to support diversity, equity, and inclusivity in relation to race and ethnicity. The course will explore definitions of race and ethnicity to help individuals
gain a greater appreciation of themselves as both unique people and members of groups. Participants will be able to identify how historical factors influence current trends that affect marginalized individuals at the cellular level.
An emphasis will be placed on the psychological underpinnings of bias, how that creates difficulties in the work environment, and specific actions that can be taken to prevent and remediate bias in the workplace.

Topics include:

This course will provide accountants with the knowledge, awareness, and skills to contribute to greater levels of diversity, equity, and inclusivity in their workplace in the domains of race and ethnicity.

• Who are you?
• Does the past affect us today?
• What is racism?
• How can I create change?

Learning Objectives:

After reading the course material, you will be able to:

• Define key terms and theories associated with race and ethnicity
• Describe complexities associated with understanding race and ethnicity at the individual and group level
• Understand the relationship between historical factors and current experiences of racial marginalization
• Describe psychological factors related to individual experiences of racial bias
• Identify at least 3 concrete actions one can take to promote ethnic diversity in their workplace

Who Should Attend:

This course is designed for financial and accounting professionals wishing to increase their ability to support individuals of ethnically marginalized backgrounds. Given the increasing rates of ethnic diversity in the United States,
this is an essential topic for ethical practice in financial professions. Furthermore, everyone should be interested in developing their capacity for cultural fluency because evidence suggests greater diversity is associated with
more profitability and better performance metrics.

• All Certified Public Accountants (CPAs)
  

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

People die every year, but 2020 saw a lot of unexpected death. COVID-19 was devastating to several families, how prepared were you? How prepared were your clients? At the time of loss, things can become very chaotic for the spouse,
the family, and the finances. Planning at this point is too late, other than funeral arrangements. Your clients will be less focused during times of loss and grieving and may want to push things off for later.

This is where you can provide that stability to your clients and remove the confusion. Having a plan for the inevitable is good business, and can generate business for you. This course will cover the planning process that every CPA
should be discussing with their clients now. Not Later.

Learning Objectives:

After reading the course material, you will be able to:

• Identify Post Mortem Opportunities on the Final Form 1040
• Identify Post Mortem Opportunities on the Estate Income Tax Returns Form 1041
• Define Executor responsibility
• Prepare Post Mortem Estate Tax Elections Form706
• Understand the reasoning for using Alternate Evaluation Dates
• Define the requirements for Qualified Terminable Interest Property (QTIP)
• Define the requirements for Qualified Domestic Trust (QDOT) Election
• Identify the rules for Resident Alien Spouses
• Define Special Use Valuation [IRC 2032(A)]
• State the purpose and use of Portability Election [IRC 2010(c)]

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

Congress was EXTREMELY busy in late December 2022! During this lame-duck session, Congress was able to pass SECURE 2.0, which is essentially the original SECURE Act that was passed in late 2019. There are over 50 tax-related provisions
within SECURE 2.0 that an advisor needs to be able to master. This course will provide the participant with everything that they need to know about SECURE 2.0 so that they will be able to better serve their clients’ retirement
planning needs.

Topics include:

• Mandatory Automatic Enrollment
  
• Credit For Small Employer Pension Plan Startup Costs
• Enhancement Of The Saver’s Credit
• Increase In Starting Age For RMDs
• Indexing IRA Catch-Up
• Higher Catch-Up Limit Age 61, 62, 63, And 64
• Student Loan Payments As Elective Deferrals For Matching Contributions
• Start-Up Credit Costs For Employers Joining An Existing Plan
• Financial Incentives For Contributing To a Plan
• Withdrawals For Certain Emergency Expenses
• SIMPLE Plan changes
• Starter 401(K) Plans
• Sec 529 Plan To Roth Rollovers
• Emergency Savings Accounts
• Enhancement of 403(B) Plans
• Qualified Charitable Distributions to Split Interest Entity
• Retirement Savings Lost and Found
• And more!

Objective:

To provide the participant with everything that they need to know about SECURE 2.0 so that they will be able to better serve their clients’ retirement planning needs.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships: