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COURSE DESCRIPTION

What is Abuse? As soon as you hear the words “accounting abuse” how many companies or people come to mind? News stories constantly tell us of another occurrence of abuse. U.S. Chamber of Commerce estimates occupational fraud/abuse
cost over $50 billion annually. 1/3 of business failures are directly related to employee theft. 75% of all employees have stolen from their employers at least once and half of these employees have stolen repeatedly.

During this course we will discuss the different types of abuse found in businesses, and what you can do to Identify and deter employees from committing.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

The accounts payable function is changing at a dizzying pace. What worked yesterday may not work today. Given the current economy, mounting regulatory pressures, and the increased visibility and importance of the accounts payable function,
best practices are something with which every professional needs to be conversant. Unfortunately, keeping up to speed these days can be like herding cats. While some best practices remain steadfast, others simply no longer work
and are being replaced by new practices just now appearing. The talk will include a discussion of the newest best practice every organization should implement to ensure crooks don't get their hands on money or sensitive information.
This is one session you might want to invite your colleagues in accounting, auditing, and payroll to so they implement appropriate best practices and are not bamboozled by some of the newest frauds.

The truth is that companies ignore accounts payable best practices at their peril and the impact is felt on your bottom line. It's that simple—yet some organizations continue to turn a blind eye to the leakage that occurs due to the
poor or inefficient processes in their AP operations. Don't be one of them!

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

This course is designed to help Understand the purpose of ASU 2016-14, describe the history and changes that brought forth the publication of ASU 2016-14, and understand the effective date of ASU 2016-14. ASU 2016-14 was issued as
a result of FASB 117 and follows prior work set forth by FASB 117. Let’s back up – before FASB 117 the only guidance for NFPs was a mish-mash of several AICPA audit guides. Which caused Major differences in NFP financial reporting,
lack of comparability, the difficulty for creditors, donors, and users to fully understand NFP. This led to the creation of FASB 117.

Wait, we're talking about ASU 2016-14. Yes, there is a history as to why we are at ASU 2016-14, but to fully understand it we have to look at the history, what has changed and where we are now. this course will provide some needed
background for the folks, but more importantly, provide a solid foundation for the implementation of ASU 2016-14. Let's get started.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

The Business Combinations Topic provides guidance on the accounting and reporting for transactions that represent business combinations to be accounted for under the acquisition method (as described in paragraph 805-10-05-4).

In addition, the Topic includes Subtopic 805-50, which provides guidance on transactions sometimes associated with business combinations but that do not meet the requirements to be accounted for as business combinations under the acquisition
method.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

AP Now statistics reveal that 85% of all companies had their accounts payable staff working remotely during the coronavirus crisis. For most, the transition from office to remote usually took place over a few short days and was anything
but pretty or smooth. With the possibility of returning to the office at some point in the near future, organizations need to start planning for that event. Hopefully, we’ve all learned something from going through this episode.
The return to a new normal will require additional efforts around the accounts payable function. Organizations will need to review what happened while working remotely and plan for the future. For the likelihood of this happening
again is, unfortunately, high. The next time vendors are not so likely to be understanding about late payments and crooks will be even better situated to take advantage. Every organization needs to prepare. This session identifies
20 different steps every organization should take with regard to its accounts payable function. It’s not hard, you just have to do it.

Learning Objectives:

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

• Identify potential weaknesses that may have facilitated fraud or led to duplicate payments.
  
• Pinpoint any responsibilities that may have fallen through the cracks during the crisis.
• Create new processes for the future so the next time the transition will not be so harsh.
• Evaluate interim policies that may need to be implemented as the country goes through the reopening process.
• Start the transition with motivated employees.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

Many organizations take their accounts payable function (along with most others) for granted until suddenly, they can’t get an invoice to a critical vendor paid. Or, as many are finding out the hard way, their accounts payable team
can’t get into the office to pick up all the paper invoices that need to be processed. This has happened for a few days in the past, mainly due to weather-related incidents. But they pass fairly quickly and it’s easy to play catch
up. This time is different and it has highlighted the areas where the current process is not sufficient. This brand-new session was created by AP Now’s founder, Mary Schaeffer, and is based on the real-life experiences of many
of her readers, who are accounting and accounts payable professionals as well as interviews with experts. They shared practices that are working, those that are not, and lessons learned.

Learning Objectives:

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

• Identify areas where your current accounts payable function might need adjustment to deal with a crisis, like a coronavirus.
  
• Develop practices that will help handle the masses of paper invoices that many are still receiving.
• Manage staff and a management team working remotely.
• Convert many of your vendors to receiving electronic payments instead of paper checks.
• Create processes for those who must go into the office.
• Keep up the morale of staff not used to working remotely.
• Plan for future crises.

Who Should Attend:

• Accountants, controllers, accounting managers, auditors (internal and external), Treasurers, CFOs, CEOs, accounts payable professionals, procure-to-pay professionals, and travel managers.
  
• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

Alas, technology not only helps legitimate businesses become more efficient; it also assists crooks looking to defraud your organization. Getting money out of your organization's bank account is now easier than ever. Just ask the growing
number of fraudsters snatching cash from unsuspecting organizations across the country. Unfortunately, every company is at risk and businesses do not have the same fraud protections as individuals. If you don't report the thefts
within 48 hours, you will probably end up eating the losses—which can be substantial. Those who think they're protected because they don't make electronic payments or because they use positive pay are flat out wrong. What's worse,
it's not just the big guys who are getting hit. The crooks are also targeting smaller mid-sized companies, municipalities, schools, and not-for-profits. Avoiding electronic payments (ACH) is not the answer. You are still at risk;
this is the fastest-growing payment fraud. But you can protect your company if you take the right steps. Please join us for this 60-fast paced minute session with an industry expert, AP Now’s Mary S. Schaeffer. It contains expert
advice about all the latest electronic payment frauds.

Topics include:

• How big a problem electronic fraud is.
  
• A description of how each of the electronic payment frauds can happen.
• A dialogue of best practices that will prevent each of these frauds.
• A discussion of some bank products that help stop electronic payment fraud.
• An overall discussion of practices every organization should use to protect against payment fraud.

Learning Objectives:

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

• Identify the types of ACH payments;
  
• Differentiate between the many different types of ACH payment fraud, including the two fastest-growing types;
• Navigate around the limited legal protections from your bank;
• Instruct your bank to use certain products to protect your company; and
• Implement best payment process practices that affect ACH payments to protect your organization.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

Identity theft affects 9 million per year impacting individuals and businesses by draining accounts and damaging credit often leaving people and businesses with unpaid bills. The “Red Flags” rule was established in January 2008, requiring
businesses and organizations to implement a written Identity Theft Prevention Program. The goal is to detect warning signs “red flags” of identity theft in day-to-day operations, prevent crime, mitigate the damage inflicted through
a Proactive approach.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

The discrepancy between pay for government employees versus the private sector occasionally rationalizes the misappropriation as compensation to make salary “equal”. A manager uncovered the fraud when his bookkeeper unexpectedly missed
a few days of work and he opened a bank statement.

While looking through canceled checks from the statement he was shocked, made a few phone calls, and ended his upbringing as a forensic accountant. What type of fraud is this? How does fraud like this occur? What actions could have
been used to stop this fraud? How could this have been detected during an audit? These are just a few of the questions we are going to look at and answer.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

The Yellow Book standards are used by auditors who examine the federal government, including the Government Accountability Office, various offices of Inspectors General, and others. Many local government performance auditors also use
yellow book standards. In addition, CPA firms who perform local government financial audits that include an A-133 "single audit" must follow yellow book standards.

In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency and effectiveness.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

The Unexpected is just that – unexpected, but that does NOT mean you can’t prepare. Establishing an emergency fund and reviewing current insurance gaps is a small piece of the plan. Together we will look at steps you can take to help
get you through a disaster such as a hurricane, Illness, Accident, or fire. The organization is key and checking your emotions will help you proactively prepare for the next emergency.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

This 4-hour webcast is designed to provide knowledge of IRC §451 and modification of accounting method rules relating to revenue recognition per the Tax Cuts and Jobs Act (TCJA) of 2017.

Topics include:

• Overview
• General rules for including amounts in income
• Tax treatment of advanced payments
• Tax treatment of prepaid dues
• Accounting for the redemption of trading stamps and coupons
• The tax year of deductions
• Taxpayers subject to AFS income inclusion rules
• Transactions treated differently for federal income tax and AFS purposes
• Interaction with income inclusion rules with exclusion provision and non-recognition transactions
• Economic performance
• Applicable financial statement
• Various other information

Learning Objectives:

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

• Provide the tax practitioner with the latest rules for revenue recognition.
• Provide the tax practitioner with proposed regulations dealing with revenue recognition.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

With the complexity of a fast-paced business environment and continued emphasis by regulators on preventing and detecting improper financial reporting, it is important that CPAs remain current regarding the accounting guidance and
regulations affecting their daily functions and professional responsibilities. This course will consider several areas of accounting and auditing guidance and resources.

The FASB’s Accounting Standards Codification is the source of U.S. GAAP to be applied to nongovernmental entities. The content and organization of the Codification will be reviewed in order for CPAs to effectively access and research
the proper accounting standards.

The sections of the Sarbanes-Oxley Act addressing oversight, the Public Company Accounting Oversight Board and internal controls over financial reporting will be reviewed along with the auditing standards issued by the PCAOB. The activities
of the Private Company Council and the guidance issued by the Council will also be outlined.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

SAS 117 Compliance Audits Supersedes SAS No. 74. This is applicable to auditors engaged to perform a compliance audit in accordance with generally accepted auditing standards, standards for financial audits under Government Auditing
Standards, and a governmental audit requirement that requires an auditor to express an opinion on compliance.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

Yellow Books provide a framework for conducting high-quality audits with competence, integrity, objectivity, and independence. Used by auditors of government entities, entities that receive government awards, and audit organizations
performing Yellow Book audits'.

The standards that are created by the Government Accountability Office (GAO) are called the Generally Accepted Governmental Auditing Standards (GAGAS). The Yellow Book is annually published by GAO of the Generally Accepted Governmental
Auditing Standards.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

The aim is to provide guidance and rules to all members in the performance of their professional responsibilities, elevate non-authoritative standards, and broaden existing guidance. Independence Standards Board issued an exposure
draft for a new framework for auditor independence, this Includes concepts and principles in future standards. Why Now? Confusing and contradicting guidance related to independence rules and regulations makes it applicable to public
companies and their auditors, and most interpretations resulted from “firefighting”.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

“An increase in the number of businesses, changing financial laws and regulations, and greater scrutiny of company finances will drive faster-than-average growth of accountants and auditors,” reports the Department of Labor (DOL).
In addition, in response to recent accounting scandals, new Federal legislation restricts the non-auditing services that public accountants can provide to clients.

If an accounting firm audits a client’s financial statements, that same firm cannot provide advice on human resources, technology, investment banking, or legal matters, although accountants may still advise on tax issues, such as establishing
a tax shelter. This requires the client in most cases to hire two separate firms to handle their annual accounting and financial service’s needs.

Topics include:

• This course will review some of the causes and effects of the increasing demand for accountants.
• We will then review some of the steps that you and your firm can take to retain quality accountants and avoid the risk of accountant turnover within your organizations.

Learning Objectives:

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

• Recognize the causes of the increased demand for accounting and financial personnel
• Identify with the effects of the increasing demand
• List what you can do within your organization to improve your chances of retaining quality accountants

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:

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COURSE DESCRIPTION

Ensuring the business continuity, the continuation of critical business operations in the event of an unforeseeable disaster is a chief responsibility of an organization’s management team including its financial officer or external
CPA. According to Kit Tuveson, chairman of the International Facility Management Association and worldwide facility operations manager for Hewlett-Packard in San Francisco, only 40% of the companies that experience a disastrous
event, at their place of business will ever open their doors again. In addition, a study developed by the University of Minnesota found that the average company which was put out of business for as little as four and a half days
experienced up to a 50% loss in its capacity to operate.

Many companies believe that because they are small that they are at less risk and are unable to afford the protection that larger companies can afford. However, it is the smaller companies that are at the greatest risk and therefore
should be even more inclined than the larger companies because they are more likely to have all their eggs in one basket. For example, the smaller company commonly has only one work location, a limited number of employees, all
of their assets stored at one location, etc.

Topics include:

• This course will introduce you to the process of developing, communicating, and testing a disaster recovery plan to avoid this potential pitfall and ensure the continuation of critical business operations in the case of an unforeseeable
  event.
• Throughout this course, the term “disaster” shall mean any unforeseeable event which has the potential ability to cause an interruption in the normal business operations of an organization. This would include natural disastrous
  events such as fire, flood, hurricane, earthquake, tornado, etc. in addition to electrical power failure, communication system malfunction, information system crashes, etc.
• We will begin by taking a look at a mock scenario of a company that experiences a flood during the normal course of a day. This company does not have a disaster plan in place and as a result, experiences a huge loss both financially
  and emotionally.
• You will then be introduced to some of the processes and procedures which this mock company and your company or clients can utilize to ensure the continuation of critical business operations in the event of an unforeseeable disaster
  in order to reduce your financial and emotional risk.
• This course will then revisit the mock scenario under the assumption that the company did have a disaster plan implemented when the flooding took place and compare the resulting damages imposed by the event.
• Finally, you will be provided with additional resources that you may choose to utilize when developing your own disaster plans and a glossary of some of the more common disaster recovery terms.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

Every year brings new challenges. Changes in the Code – sometimes hidden in legislation with deceptive names – Court decisions affirming the value or assuring the risk in the advice we gave three years ago – Complex transactions requiring
application of old law to new circumstances – All the sort of things we cover in this advanced-level program.

Highlights include:

• Federal income tax consequences of:
• Insolvency – Code Section 108 and Bankruptcy Code
• Late elections – Regulation 301.9100-2 and 3
• Change in Accounting methods – Code Section 446 and 481
• Net Operating Loss calculation, carryovers, and limitation – Code Sections 172, and 382

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

This course is designed for practitioners in their first through fifth years of practice. This course provides a critical discussion of tax preparation with a theoretical and practical study of Form 1040 and certain accompanying schedules. 

Some topics are discussed more in-depth to clarify issues related to those selected topics. This course will also familiarize practitioners with Ethical dilemmas, with careful consideration of EITC Due Diligence.

Learning Objectives:

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

• Determine Preparer Rules and Responsibilities
• Be familiar with tax-specific terminology.
• Establish a taxpayer’s filing requirements and status.
• Determine who is eligible to be claimed as a dependent.
• Recognize and report different types of income and adjustments to income.
• Understand legislation passed in response to COVID-19 Pandemic affecting taxpayers.
• Compare itemized deductions and the standard deduction.
• Describe several nonrefundable and refundable income tax credits.
• Determine documents required for EITC Due Diligence.
• Understand Confidentiality, Privacy, and Disclosure Policies.

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:

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COURSE DESCRIPTION

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Topics include:

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Learning Objectives:

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

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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:

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COURSE DESCRIPTION

The SECURE Act (Setting Every Community Up for Retirement Enhancement) is a law passed by Congress in late Dec 2019.

Topics include:

• Deals with Retirement Plans Changes
• Changes to the Affordable Care Act
• Changes to 529 Plans
• As well as extender legislation

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:

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COURSE DESCRIPTION

Corporations must file an income tax return following the guidelines developed by the IRS. Since GAAP and tax regulations differ in a number of ways, so frequently do pretax financial income and taxable income. In consequence, the
amount that a company reports as tax expense will differ from the amount of taxes payable to the IRS.

This course covers the basic guidelines that companies must follow in reporting income taxes and the disclosure requirement associated with deferred taxes, reviewing some of the concepts and items discussed in ASC 740, Income Taxes.

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:

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COURSE DESCRIPTION

This program has the information and sources of authority you need to understand complex transactions and advise your clients about what works and what does not to assure they pay what they owe, but no more, and preserve wealth for
families.

Highlights include:

• Be prepared to discuss popular tax shelters, explaining why one works and another does not. In addition to COVID 19 compliance, and understanding phase-in, phase-out limitations on high-income individuals, some planning ideas.
  What are some safe “tax shelters” often overlooked?
• Taking advantage of various opportunities for income tax deferral
• Income splitting
• Section 1202 Stock
• Cash gifts to Uniform Gift to Minors accounts
• Qualifying children for IRA accounts
• Building cash values in Life Insurance policies
• GRITS, GRATS, and CRUTS and why they are not popular right now

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:

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COURSE DESCRIPTION

Breaking News!! During tax season, IRS planted a couple of nuclear bombs in its newly issued Form 8971 Basis Consistency Regulations:

1. IRS’ all-new ZERO BASIS rule: If tax matters are mishandled at the estate level, the beneficiary’s basis (for income tax purposes) in an inherited asset is zero!!

2. SUBSEQUENT TRANSFER rule: Any later transfer by a beneficiary (of an asset originally subject to Form 8971 reporting) itself must be reported on a newly generated Form 8971. IRS Form 8971, of course, is the controversial brand-new
form IRS requires an estate to complete to report the basis of inherited assets to (IRS and) beneficiaries. Penalties for non-compliance can be financially disastrous.

Where is all of this coming from? The Highway Funding Bill (P.L. 114-41) created basis mania with 3 new statutes:

• New IRC §1014(f) – Heirs must use the estate tax value of assets received from an estate as their income tax basis.
• New IRC §6035 – Executors must report the estate tax value of assets to IRS and heirs.
• IRC §6501 – the 6-year statute of limitations (on assessment) expanded to apply where the overstatement of asset basis omits more than 25% of gross income stated on return IRS issued Form 8971 and prop/temp regs in response. There’s
  a whole lot to it that meets the eye and some unanswered questions to boot.

Topics include:

• Highway Funding Bill Basis Mania
• §6501 – Extension of 6 Year Statute of Limitations to Basis Overstatements
• New IRC §1014(f) – Basis Consistency Requirement
• New IRC §6035 – Basis Reporting to IRS and Heirs
• Congress Blocks the Trick Play
• Treasury Response – Proposed and Temp Regs
• Form 8971
• Basis Consistency - Penalties for Non-Compliance
• Zero Basis Rule
• Later Adjustments to Value
• Subsequent Transfers
• Consistent Basis and Form 8971 – Future Outlook

Learning Objectives:

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

• To enlighten as to how Congress has mandated basis consistency in a broad variety of contexts, including how the 3-year period of limitations for tax assessment is extended to 6 years, as well as the basis of assets inherited by
  beneficiaries.
  
• To explore the timing and detail of the new IRS Form 8971 and the devastating consequences of failure to comply with the vast array of Congress, Treasury, and IRS’s new rules.

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:

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COURSE DESCRIPTION

This course is designed for tax professionals who have one-person business owners, or 1099 independent contractor, clients. It will provide a detailed introduction to Self-Directed Solo 401(k) retirement plans so that you can: recognize
when a client might benefit from adopting a plan, gain solid background knowledge to answer clients’ most common questions, and learn about important information regarding applicable tax implications and filing requirements.

As your clients’ most trusted advisors, they come to you asking for ways to reduce/defer their income tax liability. Advising your clients on the strategy of implementing a retirement plan, such as a Self-Directed Solo 401(k), maybe
one of the best, cost-effective, and tax-efficient optimization strategies available for them.

Learning Objectives:

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

• Gain an understanding of the Self-Directed Solo 401(k)’s eligibility requirements, contribution limits, investment options, features, and provisions.
• Discover tax-planning opportunities that can help your clients have a tax-efficient and compliant savings strategy for today and in retirement.
• Learn the pitfalls that could result in adverse tax consequences and penalties.
• Obtain important tax filing information and learn about the reporting requirements for the plan.

Website for Hyperlinking:

www.nashionalsd.com

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:

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COURSE DESCRIPTION

What qualifies a child for a tax credit, education credit, earned income credit? This being a fairly easy question, isn't always easy to answer. Just because they live with you doesn't mean they qualify. Now we have to look at many
factors such as age, school, are the parents married or divorced, who is supporting them, are they claiming themselves, emancipated. During this course, we will look at what qualifies a child under the new TCJA and how it will
impact your tax return.

Topics include:

• Who are the children of today?
• Form 8332
• Definition of a Qualified Child
• Support Test
• Credits
• Kiddie Tax
• Gift Tax
• Working Children
• Retirement for a Child
• Health Insurance

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:

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COURSE DESCRIPTION

This course will discuss the new tax provisions related to Economic Disaster Relief, Paycheck Protection Programs, and Forgiveness as well as the Employee Retention Credit.

Topics include:

• Loans and Grants
• PPP Loan Forgiveness
• Taxation of Loans and Grants
• Expense Restrictions of PPP Loans Forgiveness
• Casualty Loss Update

Learning Objectives:

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

• Review the funding options provided under the CARES Act
• Differentiate between the loans and grants
• Discuss the loan forgiveness process
• Determine the taxation of loans and grants
• Understand the restrictions on expenses of the loans and the impact on Partner/Shareholder Basis
• Discuss changes to Employee Retention Credit under the COVID-related Tax Relief Act of 2020
• Review changes in Casualty Loss Rules

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:

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COURSE DESCRIPTION

There are times when a taxpayer agrees they owe the IRS, but they simply cannot pay the balance due to their current financial situation. If the IRS agrees the taxpayer cannot pay their back taxes and their reasonable living expenses,
they may place the account in Currently Not Collectible status. In this course, we’re going to learn what currently not collectible (CNC) means, who is eligible, and what the process is to get this status.

Topics include:

• Who is Eligible
• What is the Process
• Documents to Submit
• Completed Sample Forms
• What Happens Next

Learning Objectives:

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

• Determine Eligibility.
• Identify forms required for submission.
• Familiarize yourself with the different forms used in filing.
• Provide sound advice to your clients and set expectations.

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:

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COURSE DESCRIPTION

The seminar will discuss the Employee Retention Credit. It will focus on provisions set forth by The CARES Act of 2020, The Taxpayer Certainty and Disaster Relief Act 2020, The COVID-Related Tax Relieve Act of 2020 as well as The American
Rescue Plan Act of 2021. The course hopes to be a practical guide to interpreting the above Acts as well as guidance in IRS Notice 2021-20 and IRS Notice 2021-23.

Learning Objectives:

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

• Identify who is a Qualified Employer.
• Identify who are Qualified Employees.
• Discuss the qualifying factors of the Employee Retention Credit.
• Analyze the different parameters of each Act.
• Describe the procedures for claiming the Employee Retention Credit.
• Describe how to amend payroll tax returns to claim the Employee Retention Credit.

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:

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COURSE DESCRIPTION

CPAR is something many of our clients need to be aware of – namely clients who file (or should be filing) an annual Form 1065 Partnership Tax Return. So, if you are involved in a partnership, this is for you. Huge changes to how the
IRS audits partnerships filing Form 1065, including LLCs, taxed as partnerships.

This course covers what you need to know about these new rules and how they apply to the 2019 tax season.

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:

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COURSE DESCRIPTION

This course will cover the information on Section 199A under the Internal Revenue Code.

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:

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COURSE DESCRIPTION

Certain entities are created for planning purposes. These entities are separate and apart from individuals or businesses. This course deals with both the planning issues for client needs (estate, financial, and asset protection) as
well as the basics of fiduciary income tax compliance

Topics include:

• Introduction Definitions
  
• The Basics of Compliance
• Subchapter J of the internal revenue code
• Compliance
• Advanced Issues

Learning Objectives:

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

• Define Estate for state purposes
  
• Define Estate for Federal Purposes
• Define Probate
• Define Executor
• Define Trusts
• State when to file form 1040
• State the tax considerations in trusts
• Identify the 1041 Tax rate schedule
• Identify the benefits of an §645 Election
• State the charitable issues
• Determine the Mechanical calculation of DNI

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:

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COURSE DESCRIPTION

Please join us for an introductory course on the fundamentals of preparing and filing an individual federal income tax return. We will cover topics such as what the federal income tax is and how it is computed. This course is ideal
for CPAs, CFPs, EAs, and other tax preparers.

Learning Objectives:

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

• Identify how the federal income tax differs from other types of federal taxes.
  
• Determine the steps in computing a taxpayer's federal income tax liability.
• Differentiate tax consequences for terms commonly used for the federal income tax, such as "adjusted gross income," “qualifying child,” “tax credits,” “filing status,” and “kiddie tax.”
• Recognize how an individual's standard deduction is determined.
• Explain differences in the tax for ordinary income, capital gains, and qualified dividend income.
• Discuss the difference between the cash and accrual method, and the correct period in which taxpayers must recognize income and/or deductions.
• Identify deadlines for filing income tax returns and estimated taxes and how to obtain an extension of time for filing a return.

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:

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COURSE DESCRIPTION

Please join us for an introductory course in international cross-border transactions. We will discuss typical situations in which a cross-border transaction arises, and how a taxpayer can utilize the rules to potentially decrease an
entity's effective tax rate. Other issues, such as documentation and IRS audit risk will also be covered. These rules will be illustrated by a hypothetical US-Canada transaction.

Learning Objectives:

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

• Identify a cross-border transaction and be able to discuss potential implications.
• Determine potential audit risks involved with cross-border transactions.
• Explain the role of a competent authority, advanced pricing agreements, and other alternative methods in reducing audit risk.
• Understand the types of contemporaneous documentation needed.
• Apply these principles to decrease an entity’s effective tax rate.

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:

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COURSE DESCRIPTION

Legislation, known as the “For the 99.5% Act”, has been introduced in the United States Congress. If passed, this legislation will create significant changes in estate and gift planning for your clients. This is a significant piece
of legislation introduced and it warrants our attention.

Art Werner will discuss this legislation to inform you how you should advise your clients in tax and non-tax estate and gift planning.

Topics include:

• The elimination of most minority interest discounts
  
• The elimination of many marketability discounts for passive assets
• The reduction of the estate tax exemption to $3,500,000
• The reduction of the gift tax exemption to $1,000,000
• Changes to the GST exemption and GST rules
• Estate and gift tax rate increases including a 65% rate
• Expanded conservation easements
• The practical elimination of GRATs
• Potential elimination of the ILIT under the grantor trust inclusion rule
• The new 50-year federal rule against perpetuities and the effective date rules
• How to address estates under administration when you can still elect to pay tax
• Gifts and sales to grantor trusts before enactment

Learning Objectives:

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

• Advise your clients as to how to update their estate and gift plans;
  
• How to structure a proper generational tax strategy.

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:

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COURSE DESCRIPTION

Tax compliance issues at death are sometimes confusing to practitioners because many lack experience in this area. This course provides you with a practical understanding of the issues involved in preparing the New Jersey Inheritance
Tax Return (IT-R Form and IT-Estate Form).

Topics include:

• Various postmortem estate planning issues involved in the preparation of the New Jersey Inheritance Tax Return
• Coordination with the Federal Estate Tax Return (Form 706)
• Coordination with estate administration issues
• Probate issues
• Non-probate issues
• Valuation issues
• Joint tenancy issues

Learning Objectives:

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

• How to prepare a New Jersey Inheritance Tax Return.
  

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:

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COURSE DESCRIPTION

Tax compliance issues at death are sometimes confusing to practitioners because many lack experience in this area. This course provides you with a practical understanding of the issues involved in preparing the New Jersey Inheritance
Tax Return (IT-R Form and IT-Estate Form).

Topics include:

• Various postmortem estate planning issues involved in the preparation of the New Jersey Inheritance Tax Return
• Coordination with the Federal Estate Tax Return (Form 706)
• Coordination with estate administration issues
• Probate issues
• Non-probate issues
• Valuation issues
• Joint tenancy issues

Learning Objectives:

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

• How to prepare a New Jersey Inheritance Tax Return
  

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

The Offer in Compromise program is available to taxpayers that have a tax debt so large that they could never pay it. In many cases, they “go off the grid”. They take jobs that pay in cash, work as subcontractors, and don’t have a
bank account. By not working “on the books” the IRS can’t garnish their paycheck or levy their self-employed income. If they have a regular job they leave and find another one as soon as the IRS garnishes their paycheck. By not
having a bank account the IRS can’t levy their bank accounts. In many instances, they also have no assets in their name that could have a Federal Tax Lien filed against it. Through this program, they can “come clean” and settle
their tax debts, reestablish their credit, and get the trauma out of their life.

Topics include:

• Effective Tax Administration
• Doubt as to Liability
• Doubt as to Collectability

Learning Objectives:

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

• Identify the three types of offers
• Determine which offer best serves your client
• Familiarize yourself with the different forms used in filing

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:

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COURSE DESCRIPTION

Many self-employed or sole proprietors find themselves having to navigate Schedule C in reporting business income. While this attachment to Form 1040 seems straightforward on the surface, there are many traps for the unwary. This course
is ideal for CPAs, EAs, or other tax professionals.

INCLUDES UPDATES FROM THE TCTDR ACT (PASSED 12/27/2020)

Learning Objectives:

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

• Identify the appropriate taxpayers who should be filing Schedule C.
  
• Discuss the difference between the cash and accrual method, and the correct period in which taxpayers must recognize income and/or deductions.
• Develop a working knowledge of related issues, such as reporting the deduction of self-employed health insurance, employment taxes, home office deductions, and proper reporting of employee/independent contractor salaries and retirement
  contributions.
  
• Discuss types of typical deductions, such as advertising, utilities, supplies, etc.
• Determine the methods of deducting the cost of a company car.
• Be able to apply the rules, such as Section 179 or bonus depreciation, which permit the immediate expensing of some or all of the cost of certain assets.

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:

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COURSE DESCRIPTION

Tax compliance issues at death are sometimes confusing to practitioners because many lack experience in this area. This course provides you with a practical understanding of the issues involved in preparing the Pennsylvania Inheritance
Tax Return (PA Form 1500).

Topics include:

• Various postmortem estate planning issues involved in the preparation of the Pennsylvania Inheritance Tax Return
  
• Probate issues
• Non-probate issues
• Valuation issues
• Joint tenancy issues

Learning Objectives:

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

• How to prepare a Pennsylvania Inheritance Tax Return.
  
• Coordination with the Federal Estate Tax Return (Form 706).
• Coordination with estate administration issues.

Who Should Attend:

• All Certified Public Accountants (CPAs)

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

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COURSE DESCRIPTION

Tax compliance issues at death are sometimes confusing to practitioners because many lack experience in this area. This course provides you with a practical understanding of the issues involved in preparing the Pennsylvania Inheritance
Tax Return (PA Form 1500).

Topics include:

• Probate issues
  
• Non-probate issues
• Valuation issues
• Joint tenancy issues

Learning Objectives:

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

• How to prepare a Pennsylvania Inheritance Tax Return.
  
• Compare various postmortem estate planning issues involved in the preparation of the Pennsylvania Inheritance Tax Return.
• Coordination with the Federal Estate Tax Return (Form 706).
• Coordination with estate administration issues.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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COURSE DESCRIPTION

As Tax Professionals, we are used to advising clients on tax planning matters. This year is no exception. However, considering all the extraordinary issues that your clients encountered in 2020 planning for this will be much more significant.
The COVID-19 crisis, financial fluctuations, and the new Biden administration necessitate coordinated financial, tax, and estate client advice.

This course will provide integrated planning ideas that will directly affect your client's 2021 planning needs.

Highlights include:

• An understanding of President Joe Biden's tax policy and proposals
• An opinion on how Congress will deal with tax changes
• How certain clients will need to deal with tax changes
• Retirement planning considerations
• Income and deduction planning ideas
• Potential Estate and Gift Tax changes and how to update a client's planning needs
• Year-end gifting ideas
• Charitable transaction planning
• Qualified Opportunity Zone planning
• Potential changes in IRC Section199A and how these changes might affect certain clients
• Potential changes in the Affordable Care Act
• Roth conversion ideas

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Tax Return Preparers (TRPs)

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

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COURSE DESCRIPTION

As part of The American Rescue Plan, enacted on March 11, 2021, $28.6 billion was appropriated to assist the restaurant and foodservice industry. These funds are in the form of grants, Restaurant Revitalization Grants, § 5003, Support
for Restaurants, and § 9673, Tax Treatment of Restaurant Revitalization Grants. The grants are administered by the Small Business Administration, SBA, through a designated portal, www.restaurants.sba.gov. The application process
will begin on Monday, May 3, 2021, at Noon est., however, there is a preregistration process that begins on Friday, April 30, 2021, at 9:00 est. The maximum amount is up to $ 10 million per business with a limit of $5 million per
location and all funds received must be used by March 11, 2023.

Learning Objectives:

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

• Determine eligibility requirements.
  
• Discuss the registration process.
• Examine the application and documents required.
• Explain the tax treatment.

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:

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COURSE DESCRIPTION

The Tax Cuts and Jobs Act dramatically changed the U.S. Tax Code starting in the 2018 tax year.

Topics include:

• This course will provide a review of the Business Tax Reforms section of the Tax Cuts and Jobs Act bill (H.R.1).
  
• This course will provide a summary description of all provisions referenced in this section of the Tax Cuts and Jobs Act and will identify the provisions that were changed in the Business Tax Reforms section.

Learning Objectives:

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

• Review the Business Tax Reform provisions and identify the provisions that have been changed, and the provisions that were not changed, with the implementation of the Tax Cuts and Jobs Act.
  
• Identify the new modified corporate tax rates for tax years beginning December 31, 2017.
• Recognize the new charitable contribution rules that apply to corporations.
• Identify the effective date for all provisions in the Business Tax Reform section of the Tax Cuts and Jobs Act.

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:

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COURSE DESCRIPTION

The Tax Cuts and Jobs Act dramatically changed the U.S. Tax Code starting in the 2018 tax year. This course will provide a review of the Business Tax Reforms section of the Tax Cuts and Jobs Act bill (H.R.1).

This course will provide a summary description of all provisions referenced in this section of the Tax Cuts and Jobs Act and will identify the provisions that were changed in the Business Tax Reforms section.

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:

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COURSE DESCRIPTION

This course presents an overview of blockchain and the tax implication of cryptocurrency transactions. The IRS has provided some recent guidance, but potentially conflicting pronouncements by other regulatory agencies have created
uncertainty on reporting issues. This course will help the practitioner understand when a taxable transaction has occurred, what reports to file to satisfy IRS requirements, and identify tax traps for the unwary.

Topics include:

• Blockchain basics.
  
• Classification of cryptocurrency.
• IRS Notice 2014-12.
• Tax implications of airdrops, mining, hard forks, margin trading, purchasing of goods or services with cryptocurrency.
• Gift tax rules for donating, gifting, or bequeathing cryptocurrency.
• Traps for the unwary.

Learning Objectives:

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

• Discuss what constitutes blockchain and the various types of cryptocurrency it supports.
  
• Determine whether a cryptocurrency transaction creates a taxable event.
• Be able to identify the IRS forms needed to report cryptocurrency transactions.
• Develop a working knowledge of possible reports due to other regulatory agencies.
• Discuss the traps that cryptocurrency traders can encounter which could unexpectedly increase the trader’s tax liability.
• Become knowledgeable of current enforcement actions employed by the IRS.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  
• Enrolled Agents (EAs)
• Tax Return Preparers (TRPs)

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

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COURSE DESCRIPTION

This course will discuss the taxation of Medical and Recreational Marijuana as well as Industrial Hemp. We will look at the limitations imposed by I.R.C. §280E and navigate through the Cost of Goods, cost allocations, and inventory.
Also discussed will be relevant Federal Case Law and some new legislative efforts affecting the industry.

This course will discuss the taxation of the Cannabis Industry and provide a general overview of relevant Internal Revenue Code (I.R.C.) sections, Chief Counsel guidance as well as pertinent Court Cases.

Topics include:

• Historical view of U.S. Taxation
• Distinguish between Industrial Hemp and Marijuana
• Review Income as defined by the I.R.C.
• Apply restrictions and limitations of §280E
• Examine the state marijuana laws
• Discuss the challenges of cash-intensive business
• Analyze Federal Court Cases

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:

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COURSE DESCRIPTION

The TCJA of 2017 has impacted how we plan and execute our Estate, Tax, and Financial Planning to include how the state looks at it.

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:

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COURSE DESCRIPTION

The Tax Cuts and Jobs Act of 2017 contain significant legislation regarding business taxation, unlike the individual income tax changes made by the Act, these changes are “permanent”. During this course, we will discuss these changes
and the effect on businesses.

Topics include:

• C Corporation Tax changes
  
• Pass-Through Entities
• Non-SSTB Calculations

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:

COURSE DESCRIPTION

It appears that there will be a multitude of tax law changes in 2021. Practitioners need to be aware of any potential changes so that they may advise their clients accordingly. Now is the time to contemplate potential changes as well
as develop strategies so that your client can successfully deal with these potential changes in the law. This course provides the practitioner with ideas to help a client “roll with the punches”!

Topics include:

• Income shifting strategies
• Installment sale strategies
• Proper use of an ESBT
• Proper use of a QSST
• Strategy changes using a Charitable Remainder Trust
• Strategy changes using a Charitable Lead Trust
• Strategy changes using a Family Limited Partnership
• Qualified Small Business Trust issues
• Portability issues
• GST issues
• Strategy changes using a GRAT
• Strategy changes using an Intentionally Defective Grantor Trust (IDGT)
• Strategy changes using a Domestic Asset Protection Trust

Learning Objectives:

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

• At the end of this course, the student will be able to both understand potential tax law changes and be able to assist a client in creating successful strategies to deal with such potential changes

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:

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COURSE DESCRIPTION

On March 11, 2021, President Joe Biden signed into law, a $1.9 trillion COVID-19 relief package. How will this bill affect your clients? This course will cover this legislation from both a tax perspective as well as a stimulus perspective.

Topics include:

• An understanding of the tax law changes made by the American Rescue Plan Act of 2021.
• An understanding of the stimulus and relief issues made by the American Rescue Plan Act of 2021.

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:

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COURSE DESCRIPTION

This course will break down the Section 1031 Exchange for the Internal Revenue code.

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:

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Course Description:

The legal process of administering and distributing property (both real and personal) of a Decedent's Estate. For State purposes, it is a legal entity established at the instance of death to protect and to preserve all probate assets
until the probate assets can be distributed to the individuals or entities having a beneficial interest therein For Federal purposes, it is the total of all assets owned or controlled by a decedent valued at their highest and best
use (IRC "2031") Internal Revenue Code (Gross Estate) IRC "2033" includes in the gross estate all probate assets IRC "2034 " 2044 includes in the gross estate all non-probate assets "2034" Dower and courtesy rights "2035" Transfers
in contemplation of death (3-year rule) "2036" Gratuitous transfers with a retained right to income or control of beneficial enjoyment "2037" Gratuitous transfers conditioned on surviving the decedent "2038" Gratuitous transfers
with retained right to revoke "2039" - Annuities "2040" Jointly held property with the right of survivorship Between spouses Between non-spouses "2041" General Powers of Appointment "2042" Life Insurance the death benefit in which
the decedent is insured and possesses an incidence of ownership "2044" Assets in a trust with respect to which a QTIP election was made by the estate of a prior spouse.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Tax Return Preparers (TRPs)