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Federal Tax | Tax Planning Courses

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Individual Tax (The Basics)

  • Credits: 5
  • Format: OnDemand® Webinar
  • Field of Study: Federal Tax Update
  • Author/Speaker: Mary Jane Hourani
*Content Preview
Available Formats: 
 
 
 
 
Advanced Preparation:None
Experience Level:Overview
Program Prerequisites:General Understanding Taxes
Course ID:EWTFM-U-01876-22-O | 6233-CE-0593
Published Date:© June 2021

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:
    NASBA
    IRS
    CTEC
    $39.00 each Add to cart

    International Tax Treaties

    • Credits: 2
    • Format: OnDemand® Webinar
    • Field of Study: Federal Tax Law
    • Author/Speaker: Allison McLeod
    *Content Preview
    Available Formats: 
     
     
     
    Advanced Preparation:None
    Experience Level:Overview
    Program Prerequisites:General Understanding of International Tax
    Course ID:EWTFM-T-01878-22-O | 6233-CE-0595
    Published Date:© April 2021

    COURSE DESCRIPTION

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    Learning Objectives:

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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:
    NASBA
    IRS
    CTEC
    CFP
    $39.00 each Add to cart

    Understanding the SECURE Act

    • Credits: 2
    • Format: OnDemand® Webinar
    • Field of Study: Federal Tax Update
    • Author/Speaker: Art Werner 
    *Content Preview
    Available Formats: 
     
     
     
    Advanced Preparation:None
    Experience Level:Overview
    Program Prerequisites:General Understanding of Taxation
    Course ID:EWTFM-U-01911-22-O | 6233-CE-0622
    Published Date:© Feb 2020

    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:
      NASBA
      IRS
      CTEC

      Course ID:Advanced Preparation:Experience Level:
      EWTFM-U-01711-21-O | 6233-CE-0435NoneOverview
      Published Date:Program Prerequisites:Other Course Formats:
      © Feb 2020General Understanding of TaxationVideo | Audio | Live Webinar
      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)
      • Tax Return Preparers (TRPs)

      Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:
      NASBA
      IRS
      CTEC
             
      $39.00 each Add to cart

      Accounting for Income Taxes

      • Credits: 2
      •  
      • Format: OnDemand® Webinar
      • Field of Study: Federal Tax Update
      • Author/Speaker: Sam Monastra
      *Content Preview
      Available Formats: 
       
       
       
      Advanced Preparation:None
      Experience Level:Overview
      Program Prerequisites:General Understanding of Taxation
      Course ID:EWTFM-U-01860-22-O | 6233-CE-0574
      Published Date:© March 2015

      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:
        NASBA
        IRS
        CTEC

        $79.00 each Add to cart

        Advising the Individual Taxpayer with Complex Tax Affairs

        • Credits: 4
        • Format: OnDemand® Webinar
        • Field of Study: Federal Tax Law
        •  
        • Author/Speaker: Art Werner
        *Content Preview
        Available Formats:
        Advanced Preparation:None
        Experience Level:Overview
        Program Prerequisites:General Understanding of Taxation
        Course ID:EWTFM-T-01861-22-O | 6233-CE-0575 | WR-354.22-OD
        Published Date:© September 2020
        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:
          NASBA
          IRS
          CTEC

          $19.00 each Add to cart

          All New Basis Consistency Regulations and IRS Form 8971

          • Credits: 1
          •  
          • Format: OnDemand® Webinar
          • Field of Study: Federal Tax Law
          • Author/Speaker: Bradley Burnett
          *Content Preview
          Available Formats: 
           
           
           
          Advanced Preparation:None
          Experience Level:Overview
          Program Prerequisites:General Understanding of Taxation
          Course ID:EWTFM-T-01862-22-O | 6233-CE-0576 | BB-201.22-OD
          Published Date:© May 2016
          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:
          NASBA
          IRS
          CTEC

          $19.00 each Add to cart

          An Introduction to Self-Directed Solo 401ks

          • Credits: 1
          • Format: OnDemand® Webinar
          • Field of Study: Federal Tax Law
          • Author/Speaker: Whitney Nash
          *Content Preview
          Available Formats:
          Advanced Preparation:None
          Experience Level:Overview
          Program Prerequisites:General Understanding of Self Directed 401(k)s
          Course ID:EWTFM-T-01863-22-O | 6233-CE-0577 | WN-201.22-OD
          Published Date:© March 2021
          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:
            NASBA
            IRS
            CTEC

            $39.00 each Add to cart

            Children of All Ages Comprehensive Planning Techniques

            • Credits: 2
            • Format: OnDemand® Webinar
            • Field of Study: Federal Tax Update
            • Author/Speaker: Shelli Huston
            *Content Preview
            Available Formats: 
             
             
             
            Advanced Preparation:None
            Experience Level:Overview
            Program Prerequisites:General Understanding of Taxation
            Course ID:EWTFM-U-01865-22-O | 6233-CE-0579 | SH-210.22-OD
            Published Date:© May 2020
            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:
              NASBA
              IRS
              CTEC

              $39.00 each Add to cart

              COVID-Related Tax Relief Act of 2021

              • Credits: 2
              • Format: OnDemand® Webinar
              • Field of Study: Federal Tax Update
              • Author/Speaker: MaryJane Hourani
              *Content Preview
              Available Formats: 
               
               
               
              Advanced Preparation:None
              Experience Level:Overview
              Program Prerequisites:General Understanding of Taxation
              Course ID:EWTFM-U-01866-22-O | CTEC: 6233-CE-0580 | MJH-423.22-OD
              Published Date:© January 2021
              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:
              NASBA
              IRS
              CTEC

              $39.00 each Add to cart

              CPE for CPAs and EAs Today Buying, Selling, or Gifting a Business Creatively

              • Credits: 2
              •  
              • Format: OnDemand® Webinar
              • Field of Study: Federal Tax Update
              • Author/Speaker: Art Werner

              *Content Preview
              Available Formats: 
               
               
               
              Advanced Preparation:None
              Experience Level:Overview
              Program Prerequisites:General Understanding of Taxes
              Course ID:EWTFM-U-01867-22-O-OD | 6233-CE-0581 | WR-364.22-OD
              Published Date:© May 2021
              COURSE DESCRIPTION

              In addition to traditional issues faced by a business owner regarding the operation of his or her business, business ownership creates complexities in the tax, estate, and financial planning arenas. By focusing on the development of
              many unique business planning tools, this course explores the entrance and exit strategies available to business owners.

                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:
                NASBA
                IRS
                CTEC
                $39.00 each Add to cart

                CPE for CPAs and EAs Today Post Mortem Estate Planning Primer

                • Credits: 2
                •  
                • Format: OnDemand® Webinar
                • Field of Study: Federal Tax Law
                • Author/Speaker: Art Werner

                *Content Preview
                Available Formats: 
                 
                 
                 
                Advanced Preparation:None
                Experience Level:Overview
                Program Prerequisites:General Understanding of Taxation
                Course ID:EWTFM-T-01868-22-O | 6233-CE-0582 | WR-365.22-OD
                Published Date:© June 2021
                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 Form 706
                  • 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 sponsorship’s:
                  NASBA
                  IRS
                  CTEC
                  $19.00 each Add to cart

                  Currently Not Collectible

                  • Credits: 1
                  • Format: OnDemand® Webinar
                  • Field of Study: Federal Tax Update
                  • Author/Speaker: Charles Montecino
                  *Content Preview
                  Available Formats: 
                   
                   
                   
                  Advanced Preparation:None
                  Experience Level:Overview
                  Program Prerequisites:General Understanding of Taxation
                  Course ID:EWTFM-U-01869-22-O | 6233-CE-0583 | CM-201.22-OD
                  Published Date:© May 2020
                  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:
                  NASBA
                  IRS
                  CTEC

                  $39.00 each Add to cart

                  Employee Retention Credit (ERC)

                  • Credits: 2
                  •  
                  • Format: OnDemand® Webinar
                  • Field of Study: Federal Tax Update
                  • Author/Speaker: MaryJane Hourani
                  *Content Preview
                  Available Formats: 
                   
                   
                   
                  Advanced Preparation:None
                  Experience Level:Overview
                  Program Prerequisites:General Understanding of Taxation
                  Course ID:EWTFM-U-01870-22-O | 6233-CE-0584 |MJH-427.22-OD
                  Published Date:© June 2021
                  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:
                    NASBA
                    IRS
                    CTEC
                    $39.00 each Add to cart

                    Federal Tax Update Series Centralized Partnership Audit Rules (CPAR)

                    • Credits: 2
                    • Format: OnDemand® Webinar
                    • Field of Study: Federal Tax Update
                    • Author/Speaker: Shelli Huston
                    *Content Preview
                    Available Formats: 
                     
                     
                     
                    Advanced Preparation:None
                    Experience Level:Overview
                    Program Prerequisites:General Understanding of Taxation
                    Course ID:EWTFM-U-01871-22-O | 6233-CE-0587 | SH-209.22-OD
                    Published Date:© Dec 2018
                    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:
                      NASBA
                      IRS
                      CTEC
                      $79.00 each Add to cart

                      Federal Tax Update Series: Understanding IRC §199A

                      • Credits: 4
                      • Format: OnDemand® Webinar
                      • Field of Study: Federal Tax Update
                      • Author/Speaker: Art Werner 
                      *Content Preview
                      Available Formats: 
                       
                       
                       
                      Advanced Preparation:None
                      Experience Level:Overview
                      Program Prerequisites:General Understanding of Taxation
                      Course ID:EWTFM-U-01873-22-O | 6233-CE-0589
                      Published Date:© Dec  2018

                      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:
                        NASBA
                        IRS
                        CTEC

                        $79.00 each Add to cart

                        Form 1041 Everything You Never Wanted to Know

                        • Credits: 4
                        • Format: OnDemand® Webinar
                        • Field of Study: Federal Tax Law
                        • Author/Speaker: Art Werner
                        *Content Preview
                        Available Formats:
                        Advanced Preparation:None
                        Experience Level:Overview
                        Program Prerequisites:General Understanding of Taxation
                        Course ID:EWTFM-T-01874-22-O | 6233-CE-0590 | WR-352.22-OD
                        Published Date:© Oct 2020
                        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:
                        NASBA
                        IRS
                        CTEC

                        $49.00 each Add to cart

                        Fundamentals of Income Taxation

                        • Credits: 2
                        •  
                        • Format: OnDemand® Webinar
                        • Field of Study: Federal Tax Law
                        • Author/Speaker: Allison McLeod
                        *Content Preview
                        Available Formats: 
                         
                         
                         
                        Advanced Preparation:None
                        Experience Level:Overview
                        Program Prerequisites:General Understanding of Taxation
                        Course ID:EWTFM-T-01875-22-O | 6233-CE-0591 | AM-108.22-OD
                        Published Date:April 2022
                        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:
                          NASBA
                          IRS
                          CTEC

                          $19.00 each Add to cart

                          Inflation Reduction Act - How the Bill Impacts You

                          • Credits: 1
                          •  
                          • Format: OnDemand® Webinar
                          • Field of Study: Federal Tax Law
                          • Author/Speaker: Art Werner

                          *Content Preview
                          Available Formats:
                          Advanced Preparation:None
                          Experience Level:Basic
                          Program Prerequisites:None
                          Course ID:EWTFM-T-02018-22-O | 6233-CE-0750 | WR-378.22-OD 
                          Published Date:September 2022
                          COURSE DESCRIPTION

                          The Inflation Reduction Act of 2022 (IRA) is a bill passed by the 117th United States Congress in August 2022 that aims to curb inflation by reducing the deficit, lowering prescription drug prices, and investing in domestic energy
                          production while promoting clean energy solutions. President Biden finally signed the Act into law on 16th August 2022.

                          This reconciliation bill has gone through two names and some significant Tax provisions will impact the upcoming planting season. This program will cover the new tax legislation embodied in the act in detail so that
                          those attending can adequately advise their clients if and how these various tax changes impact their individual and business planning. 

                          Highlights:
                          • 15% Corporate Tax Rate
                          • 1% Tax on Stock Repurchase
                          • Impact of Research Credit against Payroll Tax for small businesses
                          • Qualified Commercial Clean Vehicles
                          • Modifications of the New Energy Efficient Home Credit
                          • Extension of the ACA subsidies for household income above 400% of the poverty line
                          • Out-of-pocket gap for Medicare Beneficiaries
                          • Enhancement of IRS Enforcement…or not

                          Learning Objectives:

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

                          • Discuss how the Inflation Reduction Act of 2022 will impact clients
                          • Discuss the new tax legislation and how it will affect business planning

                          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:
                          NASBA
                          IRS
                          CTEC
                          $39.00 each Add to cart

                          International Cross-Border Transactions

                          • Credits: 2
                          •  
                          • Format: OnDemand® Webinar
                          • Field of Study: Federal Tax Law
                          • Author/Speaker: Allison McLeod
                          *Content Preview
                          Available Formats: 
                           
                           
                           
                          Advanced Preparation:None
                          Experience Level:Overview
                          Program Prerequisites:General Understanding of International Transactions
                          Course ID:EWTFM-T-01877-22-O | 6233-CE-0594
                          Published Date:© April 2020

                          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:
                            NASBA
                            IRS
                            CTEC

                            $39.00 each Add to cart

                            Navigating the New Schedules K-2 and K-3

                            • Credits: 2
                            • Format: OnDemand Webinar
                            • Field of Study: Federal Tax Law
                            • Author/Speaker: Mary Jane Hourani

                            *Content Preview
                            Available Formats: 
                             
                             
                             
                             
                            Advanced Preparation:None
                            Experience Level:Basic
                            Program Prerequisites:General Understanding of Taxes
                            Course ID:EWTFM-T-01941-22-O | 6233-CE-0704 | MJH-430.OD-22
                            Published Date:Mar 2022
                            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:
                            NASBA
                            IRS
                            CTEC
                            $39.00 each Add to cart

                            New Developments in Estate and Gift Taxation A Look at What Has Been Introduced into Congress

                            • Credits: 2
                            • Format: OnDemand® Webinar
                            • Field of Study: Federal Tax Update
                            • Author/Speaker: Art Werner
                            *Content Preview
                            Available Formats: 
                             
                             
                             
                            Advanced Preparation:None
                            Experience Level:Overview
                            Program Prerequisites:General Understanding of Estate and Gift Taxation
                            Course ID:EWTFM-U-01881-22-O | 6233-CE-0596 | WR-363.22-OD
                            Published Date:© April 2021
                            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:
                            NASBA
                            IRS
                            CTEC

                            $39.00 each Add to cart

                            Offers in Compromise

                            • Credits: 2
                            • Format: OnDemand® Webinar
                            • Field of Study: Federal Tax Update
                            • Author/Speaker: Charles Montecino
                            *Content Preview
                            Available Formats: 
                             
                             
                             
                            Advanced Preparation:None
                            Experience Level:Overview
                            Program Prerequisites:General Understanding  of Taxation
                            Course ID:EWTFM-U-01882-22-O | 6233-CE-0597
                            Published Date:© May 2020

                            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:
                            NASBA
                            IRS
                            CTEC
                            $39.00 each Add to cart

                            Overview of Schedule C

                            • Credits: 2
                            • Format: OnDemand® Webinar
                            • Field of Study: Federal Tax Law
                            • Author/Speaker: Allison McLeod
                            *Content Preview
                            Available Formats: 
                             
                             
                             
                            Advanced Preparation:None
                            Experience Level:Overview
                            Program Prerequisites:General Understanding of Taxes
                            Course ID:EWTFM-U-01882-22-O | 6233-CE-0598 | AM-109.22-OD
                            Published Date:April 2022
                            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:
                              NASBA
                              IRS
                              CTEC
                              $39.00 each Add to cart

                              Pennsylvania Inheritance and Estate Tax Part 1 The Law

                              • Credits: 2
                              • Format: OnDemand® Webinar
                              • Field of Study: State Tax
                              •  
                              • Author/Speaker: Art Werner 
                              *Content Preview
                              Available Formats: 
                               
                              Advanced Preparation:None
                              Experience Level:Overview
                              Program Prerequisites:General Understanding of Taxation
                              Course ID: WR-138.22-OD
                              Published Date:© April 2020
                              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:
                              NASBA


                              $39.00 each Add to cart

                              Pennsylvania Inheritance and Estate Tax Part 2 Line by Line

                              • Credits: 2
                              • Format: OnDemand® Webinar
                              • Field of Study: State Tax
                              •  
                              • Author/Speaker: Art Werner
                              *Content Preview
                              Available Formats: 
                               
                              Advanced Preparation:None
                              Experience Level:Overview
                              Program Prerequisites:General Understanding of Taxation
                              Course ID:WR-139.22-OD
                              Published Date:© April 2020
                              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:
                              NASBA


                              $39.00 each Add to cart

                              Planning Considerations Based Upon Potential Biden Proposals 2021

                              • Credits: 2
                              •  
                              • Format: OnDemand® Webinar
                              • Field of Study: Federal Tax Update
                              •  
                              • Author/Speaker: Art Werner 
                              *Content Preview
                              Available Formats: 
                               
                               
                               
                              Advanced Preparation:None
                              Experience Level:Overview
                              Program Prerequisites:General Understanding of Taxation 
                              Course ID:EWTFM-U-01886-22-O | 6233-CE-0599
                              Published Date:© Feb 2021

                              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:
                              NASBA
                              IRS
                              CTEC
                              $79.00 each Add to cart

                              Real Estate Partnership Taxation

                              • Credits: 4
                              • Format: OnDemand® Webinar
                              • Field of Study: Federal Tax Law
                              • Author/Speaker: Sheldon Clark

                              *Content Preview
                              Available Formats: 
                               
                               
                               
                              Advanced Preparation:Access to a computer with speakers or a headset.
                              Experience Level:Overview
                              Program Prerequisites:Basic Understanding of pass-through entities, Knowledge of working with IRS regulations and rulings
                              Course ID:EWTFM-T-01887-22-O | 6233-CE-0600
                              Published Date:© August 2021

                              COURSE DESCRIPTION

                              This 4-hour webcast is designed to provide a thorough review of the unique aspects of partnership taxation. We will discuss how tax laws apply to real estate partnerships.

                              Topics include:
                              • Overview
                              • What constitutes a partnership?
                              • Advantages and disadvantages of the real estate partnership choice of entity
                              • Review of partnership legal and tax terminology
                              • Tax reporting of the partnership Form 1065
                              • The funding of the partnership
                              • Partnership basis
                              • Review the handling of partnership allocations
                              • A basic discussion of partnership termination
                              • Contents and value of partnership agreement
                              • Husband-wife business partnerships
                              • Real estate limited partnerships (RELP)
                              • Post-2017 partnership audit rules including the impact of recent developments on partnerships and partnerships
                              • IRC §199A qualified business income deductions
                              • Dispositions of real property, including installment sales and IRC §1031 exchanges
                              • Disguised sale disclosure Reg. §1.707-8
                              • Real estate partnerships with service and capital partners
                              • Various other matters

                              Learning Objectives:

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

                              • Provide the tax practitioner with technical skills to real estate partnerships.
                              • Provide the tax practitioner with an understanding of the business real estate formation.
                              • Provide the tax practitioner with the tools for the preparation of relevant tax returns.

                              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:
                              NASBA
                              IRS
                              CTEC
                              $39.00 each Add to cart

                              Reasonable Compensation 2021

                              • Credits: 2
                              • Format: OnDemand® Webinar
                              • Field of Study: Federal Tax Law
                              • Author/Speaker: Mary Jane Hourani

                              *Content Preview
                              Available Formats: 
                               
                               
                               
                              Advanced Preparation:None
                              Experience Level:Overview
                              Program Prerequisites:General Understanding Taxation
                              Course ID:EWTFM-T-01888-22-O | 6233-CE-0601
                              Published Date:© August 2021

                              COURSE DESCRIPTION

                              This seminar will focus on attributes of Officer Reasonable Compensation requirements in S & C Corporations. Focusing on court cases as an authority in determining what reasonable compensation should be, who is required to receive
                              it, as well as other facts & circumstances to advise taxpayers accordingly. This seminar will also look at strategies practitioners may use when representing taxpayers before the Internal Revenue Service to defend the Officer's
                              Reasonable Compensation amount taken in any given year.

                                Course Objectives:

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

                                • Define what Reasonable Compensation is and who is required to receive it.
                                • Associate Accountable Plan requirements to Reasonable Compensation.
                                • Understand criteria set forth by the courts.
                                • Review methods used by the IRS when auditing Reasonable Compensation.
                                • Analyze approaches used in defending the amount of Reasonable Compensation.

                                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:
                                NASBA
                                IRS
                                CTEC
                                $19.00 each Add to cart

                                Restaurant Revitalization Grants The American Rescue Plan of 2021

                                • Credits: 1
                                • Format: OnDemand® Webinar
                                • Field of Study: Federal Tax Law
                                • Author/Speaker: MaryJane Hourani
                                *Content Preview
                                Available Formats: 
                                 
                                Advanced Preparation:None
                                Experience Level:Overview
                                Program Prerequisites:General Understanding of Taxation
                                Course ID:EWTFM-T-01916-22-O | 6233-CE-0682 | MJH-424.22-OD
                                Published Date:© April 2021
                                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:
                                  NASBA
                                  IRS
                                  CTEC
                                  $39.00 each Add to cart

                                  Schedule K-1: What is it & What do I do with it?

                                  • Credits: 2
                                  • Format: OnDemand® Webinar
                                  • Field of Study: Federal Tax Law
                                  • Author/Speaker: MaryJane Hourani

                                  *Content Preview
                                  Available Formats: 
                                   
                                   
                                   
                                  Advanced Preparation:None
                                  Experience Level:Overview
                                  Program Prerequisites:General Understanding of Taxation
                                  Course ID:EWTFM-T-01889-22-O | 6233-CE-0604
                                  Published Date:© August 2021

                                  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 sponsorship’s:
                                    NASBA
                                    IRS
                                    CTEC
                                    $59.00 each Add to cart

                                    Tax Cuts and Jobs Act Business Tax Reform

                                    • Credits: 3
                                    • Format: OnDemand® Webinar
                                    • Field of Study: Federal Tax Law
                                    • Author/Speaker: Andrew Clark
                                    *Content Preview
                                    Available Formats: 
                                     
                                     
                                     
                                    Advanced Preparation:None
                                    Experience Level:Overview
                                    Program Prerequisites:General Understanding of Taxation
                                    Course ID:EWTFM-U-01883-22-O | 6233-CE-0606 | AC-948.22-OD
                                    Published Date:© Sep 2020
                                    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:
                                    NASBA
                                    IRS
                                    CTEC
                                    $59.00 each Add to cart

                                    Tax Cuts and Jobs Act Individual Tax Reform

                                    • Credits: 3
                                    • Format: OnDemand® Webinar
                                    • Field of Study: Federal Tax Law
                                    • Author/Speaker: Andrew Clark
                                    *Content Preview
                                    Available Formats: 
                                     
                                     
                                     
                                    Advanced Preparation:None
                                    Experience Level:Overview
                                    Program Prerequisites:General Understanding of Taxation
                                    Course ID:EWTFM-U-01885-22-O  | 6233-CE-0607 | AC-966.22-OD
                                    Published Date:© Oct 2020
                                    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:
                                      NASBA
                                      IRS
                                      CTEC
                                      $39.00 each Add to cart

                                      Tax Implications of Cryptocurrency

                                      • Credits: 2
                                      • Format: OnDemand® Webinar
                                      • Field of Study: Federal Tax Law
                                      • Author/Speaker: Allison McLeod
                                      *Content Preview
                                      Available Formats: 
                                       
                                       
                                       
                                      Advanced Preparation:None
                                      Experience Level:Overview
                                      Program Prerequisites:General Understanding of Taxation
                                      Course ID:EWTFM-T-01892-22-O | 6233-CE-0608 | AM-104.22-OD
                                      Published Date:March 2022

                                      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)
                                      This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, Enrolled Agents, accountants, attorneys, and business/financial advisors who work with and advise individuals or businesses
                                      that use or invest in cryptocurrency. All in-house and public practice professionals involved with tax compliance and planning will benefit from this timely and insightful seminar.


                                        Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:
                                        NASBA
                                        IRS
                                        CTEC
                                        $39.00 each Add to cart

                                        Tax Planning Using Like-Kind Exchange Transactions Under Sec.1031

                                        • Credits: 2
                                        • Format: OnDemand® Webinar
                                        • Field of Study: Federal Tax Update
                                        • Author/Speaker: Allison McLeod

                                        *Content Preview
                                        Available Formats: 
                                         
                                         
                                         
                                        Advanced Preparation:None
                                        Experience Level:Basic 
                                        Program Prerequisites:General Understanding of Taxes
                                        Course ID:EWTFM-U-02007-22-O | 6233-CE-0736 | AM-122.22-OD
                                        Published Date:April 2022
                                        COURSE DESCRIPTION

                                        Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal “shelters” available to those buying and selling real property.  We will be covering the basic structure of an LKE, and ways
                                        a taxpayer can utilize qualified third-party intermediaries (QI), and tenancy-in-common structures including Delaware Statutory Trusts (DST). We will also explore creative solutions to sticky situations a taxpayer may find itself in
                                        obtaining replacement property. This course is ideal for CPAs, EAs, lawyers, real estate professionals, accountants, or other tax professionals.

                                        Learning Objectives:

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

                                        • Determine whether an LKE can be used to defer taxes upon the sale of real property.
                                        • Know when it is appropriate to use a QI in effecting an LKE.
                                        • Define a DST and how it can be used in obtaining replacement property on a timely basis.
                                        • Become knowledgeable about ways to appropriately use the LKE structure in unusual situations.

                                        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 sponsorships:
                                        NASBA
                                        IRS
                                        CTEC
                                        $39.00 each Add to cart

                                        Tax Procedure

                                        • Credits: 2
                                        • Format: OnDemand® Webinar
                                        • Field of Study: Federal Tax Law
                                        • Author/Speaker: Allison McCleod

                                        *Content Preview
                                        Available Formats: 
                                         
                                         
                                         
                                        Advanced Preparation:None
                                        Experience Level:Overview
                                        Program Prerequisites:General Understanding of Taxes
                                        Course ID:EWTFM-T-01894-22-O | 6233-CE-0609
                                        Published Date:© August 2021

                                        COURSE DESCRIPTION

                                        This seminar will introduce the process from filing a tax return to the IRS audit, IRS Appeals, Collections, and litigation at courts of original jurisdiction. We will discuss the options taxpayers have at any point in the process
                                        with reference to real-life stories from the trenches. This course is ideal for CPAs, EAs, or other tax professionals.

                                          Learning Objectives:

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

                                          • Describe the audit process from the initial filing of the return to collections.
                                          • Determine the options available to taxpayers at each stage of the audit process.
                                          • Ascertain risk factors to consider in determining the best course of action for the client.
                                          • Apply the soft skills needed when interfacing with the IRS audit team to achieve the best possible result.

                                          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:
                                          NASBA
                                          IRS
                                          CTEC
                                          $39.00 each Add to cart

                                          Taxation of the Cannabis Industry

                                          • Credits: 2
                                          • Format: OnDemand® Webinar
                                          • Field of Study: Federal Tax Law
                                          • Author/Speaker: MaryJane Hourani
                                          *Content Preview
                                          Available Formats: 
                                           
                                           
                                           
                                          Advanced Preparation:None
                                          Experience Level:Overview
                                          Program Prerequisites:General Understanding of Taxation
                                          Course ID:EWTFM-T-01897-22-O | 6233-CE-0610 | MJH-420.22-OD
                                          Published Date:© Dec 2020
                                          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:
                                            NASBA
                                            IRS
                                            CTEC
                                            $79.00 each Add to cart

                                            Taxation of the Sale or Purchase of a Business

                                            • Credits: 4
                                            • Format: OnDemand® Webinar
                                            • Field of Study: Federal Tax Law
                                            • Author/Speaker: Sheldon Clark

                                            *Content Preview
                                            Available Formats: 
                                             
                                             
                                            Advanced Preparation:Access to a computer with speakers or a headset.
                                            Experience Level:Overview
                                            Program Prerequisites:Basic knowledge of capital assets and the reporting requirements of sales and purchases
                                            Course ID:EWTFM-T-01905-22-O | 6233-CE-0611
                                            Published Date:© September 2021

                                            COURSE DESCRIPTION

                                            This 4-hour webcast will provide attendees with an overview of the unique tax aspects related to selling or purchasing a business. We will discuss various related Sections of the Internal Revenue Codes, certain tax forms and what goes
                                            on them, potential pitfalls, and a wide variety of other topics.

                                            Topics include:
                                            • Overview
                                            • Reporting requirements
                                            • Capital asset defined
                                            • Assumption of liabilities
                                            • Sec. 1231 property
                                            • Sec. 1245 property
                                            • Sec. 1250 property
                                            • Sec. 1244 losses on small business stock
                                            • Sec. 1060 special allocation rules
                                            • Sec. 197 amortization of goodwill and other intangibles
                                            • Installment sales
                                            • Various depreciation issues

                                            Learning Objectives:

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

                                            • Recognize the taxation uniqueness
                                            • Be knowledgeable and conversant about selected tax aspects of sellers and purchasers of a business
                                            • Be able to become aware of situations requiring further research

                                            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:
                                            NASBA
                                            IRS
                                            CTEC
                                            $19.00 each Add to cart

                                            TCJA Series How State Lines Impact Estate Tax and Financial Planning

                                            • Credits: 1
                                            • Format: OnDemand® Webinar
                                            • Field of Study: Federal Tax Update
                                            • Author/Speaker: Art Werner
                                            *Content Preview
                                            Available Formats: 
                                             
                                             
                                             
                                            Advanced Preparation:None
                                            Experience Level:Overview
                                            Program Prerequisites:General Understanding of Taxation
                                            Course ID:EWTFM-U-01906-22-O | 6233-CE-0612 | WR-335.22-OD
                                            Published Date:© June 2018
                                            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:
                                              NASBA
                                              IRS
                                              CTEC
                                              $19.00 each Add to cart

                                              TCJA Series Understanding the New Pass Through Entity Rules

                                              • Credits: 1
                                              • Format: OnDemand® Webinar
                                              • Field of Study: Federal Tax Update
                                              • Author/Speaker: Art Werner
                                              *Content Preview
                                              Available Formats: 
                                               
                                               
                                               
                                              Advanced Preparation:None
                                              Experience Level:Overview
                                              Program Prerequisites:General Understanding of Taxation
                                              Course ID:EWTFM-U-01907-22-O | 6233-CE-0613 | WR-337.22-OD
                                              Published Date:© June 2018
                                              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:
                                                NASBA
                                                IRS
                                                CTEC
                                                $39.00 each Add to cart

                                                Terrific Tax Planning Ideas of 2021: Considering Anticipated Changes

                                                • Credits: 2
                                                • Format: OnDemand® Webinar
                                                • Field of Study: Federal Tax Law
                                                • Author/Speaker: Art Werner | Anthony Rocca
                                                Available Formats: 
                                                 
                                                 
                                                Advanced Preparation:None
                                                Experience Level:Overview
                                                Program Prerequisites:Basic Understanding of Taxation, Financial Planning, Estate Planning
                                                Course ID:EWTFM-T-01908-22-O | 6233-CE-0680
                                                Published Date:© July 2021

                                                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:
                                                NASBA
                                                IRS
                                                CTEC

                                                $39.00 each Add to cart

                                                The ABCs of Advisory Services

                                                • Credits: 2
                                                • Format: OnDemand® Webinar
                                                • Field of Study: Federal Tax Law
                                                • Author/Speaker: Art Werner

                                                *Content Preview
                                                Available Formats: 
                                                 
                                                 
                                                 
                                                Advanced Preparation:None
                                                Experience Level:Overview
                                                Program Prerequisites:General Understanding 
                                                Course ID:EWTFM-T-01899-22-O | 6233-CE-0615
                                                Published Date:© November 2021

                                                COURSE DESCRIPTION

                                                Over the next decade, the area of “Advisory Services” has the greatest potential for growth in your practice.  Complexities within your clients’ financial, estate, and asset protection plans coupled with the ever-changing Internal
                                                Revenue Code has created an opportunity for the CPA, the EA, and other advisors to expand their client offerings. This course provides the practitioner with the framework for practice expansion as well as an understanding of a
                                                variety of necessary issues and techniques.

                                                Topics include:
                                                • Understanding the concept of “Integrated Planning” (financial, estate, asset protection, and tax planning)
                                                • Changes in the landscape of a tax practitioner’s practice
                                                • The bridging of services
                                                • Getting started – Where do your clients fail?
                                                • Understanding the primary planning issues for all clients
                                                • Estate and Gift issues
                                                • Traps, pitfalls, and tips in planning
                                                • Practical steps in establishing a tax advisory and wealth management services practice
                                                • Domicile issues

                                                Learning Objectives:

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

                                                • To provide an understanding of issues and techniques in all areas of planning that will allow the practitioner to expand their tax advisory and wealth management services practice

                                                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:
                                                NASBA
                                                IRS
                                                CTEC
                                                $39.00 each Add to cart

                                                The American Rescue Plan Act of 2021

                                                • Credits: 2
                                                • Format: OnDemand® Webinar
                                                • Field of Study: Federal Tax Update
                                                • Author/Speaker: Art Werner
                                                *Content Preview
                                                Available Formats: 
                                                 
                                                 
                                                 
                                                Advanced Preparation:None
                                                Experience Level:Overview
                                                Program Prerequisites:General Understanding of Taxation
                                                Course ID:EWTFM-U-01898-22-O | 6233-CE-0616
                                                Published Date:© March 2021

                                                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:
                                                  NASBA
                                                  IRS
                                                  CTEC

                                                  Course ID:Advanced Preparation:Experience Level:
                                                  EWTFM-U-01778-21-O | 6233-CE-0498NoneOverview
                                                  Published Date:Program Prerequisites:Other Course Formats:
                                                  © March 2021Understanding of TaxationSelf-Study Video | Self-Study Audio | Live Webinar
                                                  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.

                                                  Course Highlights 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)
                                                    • Tax Return Preparers (TRPs)

                                                    Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:
                                                    NASBA
                                                    IRS
                                                    CTEC
                                                           
                                                    $79.00 each Add to cart

                                                    The Complete Guide to New York Death Taxation

                                                    • Credits: 4
                                                    • Format: OnDemand® Webinar
                                                    • Field of Study: Federal Tax Law
                                                    • Author/Speaker: Art Werner

                                                    *Content Preview
                                                    Available Formats:
                                                    Advanced Preparation:None
                                                    Experience Level:Basic
                                                    Program Prerequisites:General Understanding of Taxation
                                                    Course ID:EWTFM-T-02019-22-O | 6233-CE-0751 | WR-379.22-OD
                                                    Published Date:September 2022
                                                    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 York Estate Tax Return. 

                                                    Objective:
                                                    • To learn how to properly prepare the New York Estate Tax Return

                                                    Learning Objectives:

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

                                                    • New York death taxation – The law 
                                                    • How to prepare the New York Estate Tax Return 
                                                    • Various postmortem estate planning issues involved in the preparation of the New York Estate 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

                                                    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:
                                                    NASBA
                                                    IRS
                                                    CTEC
                                                    $39.00 each Add to cart

                                                    The Essentials of Fringe Benefits Planning

                                                    • Credits: 2
                                                    • Format: OnDemand® Webinar
                                                    • Field of Study: Federal Tax Law
                                                    • Author/Speaker: Art Werner

                                                    *Content Preview
                                                    Available Formats: 
                                                     
                                                     
                                                     
                                                     
                                                    Advanced Preparation:None
                                                    Experience Level:Overview
                                                    Program Prerequisites:General Understanding Taxation
                                                    Course ID:EWTFM-T-01903-22-O | 6233-CE-0617
                                                    Published Date:© September 2021

                                                    COURSE DESCRIPTION

                                                    Due to changes in both the economy and the Internal Revenue Code, fringe benefit planning has become one of the most important areas of planning for your client’s business and personal needs. There are a variety of tools and techniques
                                                    to meet a client’s fringe benefit planning objectives. 

                                                    This course looks at those various tools and techniques and provides the practitioner with a basic understanding of how to use each one. This course also features a review of some complex areas of employee benefit planning, including
                                                    ERISA reporting and disclosure requirements.

                                                    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:
                                                    NASBA
                                                    IRS
                                                    CTEC
                                                    $19.00 each Add to cart

                                                    The New Form 7203 and How to calculate Shareholder Basis

                                                    • Credits: 2
                                                    • Format: OnDemand® Webinar
                                                    • Field of Study: Taxation
                                                    • Author/Speaker: Mary Jane Hourani

                                                    *Content Preview
                                                    Available Formats: 
                                                     
                                                     
                                                     
                                                     
                                                    Advanced Preparation:None
                                                    Experience Level:Overview
                                                    Program Prerequisites:General Understanding of Taxation
                                                    Course ID:EWTFM-T-01913-22-O | 6233-CE-0681
                                                    Published Date:Jan 2022

                                                    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 sponsorship’s:
                                                        NASBA
                                                        IRS
                                                        CTEC
                                                        $19.00 each Add to cart

                                                        The Nuts and Bolts of IRC Section 1031 Exchanges

                                                        • Credits: 1
                                                        • Format: OnDemand® Webinar
                                                        • Field of Study: Federal Tax Update
                                                        • Author/Speaker: Shelli Huston
                                                        *Content Preview
                                                        Available Formats: 
                                                         
                                                         
                                                         
                                                        Advanced Preparation:None
                                                        Experience Level:Overview
                                                        Program Prerequisites:General Understanding of Taxation
                                                        Course ID:EWTFM-U-01872-22-O | 6233-CE-0588
                                                        Published Date:© Dec 2018

                                                        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:
                                                          NASBA
                                                          IRS
                                                          CTEC
                                                          $39.00 each Add to cart

                                                          The Tax Aspects of Cryptocurrency

                                                          • Credits: 2
                                                          • Format: OnDemand® Webinar
                                                          • Field of Study: Federal Tax Law
                                                          • Author/Speaker: Art Werner

                                                          *Content Preview
                                                          Available Formats: 
                                                           
                                                           
                                                           
                                                          Advanced Preparation:None
                                                          Experience Level:Overview
                                                          Program Prerequisites:General Understanding of Taxation
                                                          Course ID:EWTFM-T-01909-22-O | 6233-CE-0618
                                                          Published Date:© August 2021

                                                          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:
                                                          NASBA
                                                          IRS
                                                          CTEC
                                                          $39.00 each Add to cart

                                                          The Tax Practitioners Guide to Estate Administrations

                                                          • Credits: 2
                                                          • Format: OnDemand Webinar
                                                          • Field of Study: Federal Tax Law
                                                          • Author/Speaker: Art Werner
                                                          *Content Preview
                                                          Available Formats: 
                                                           
                                                           
                                                           
                                                          Advanced Preparation:None
                                                          Experience Level:Overview
                                                          Program Prerequisites:Basic Understanding of Taxation
                                                          Course ID:EWTFM-T-01900-22-O | 6233-CE-0680 | WR-367.22-OD
                                                          Published Date: Oct 2021
                                                          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)

                                                          Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
                                                          NASBA
                                                          IRS
                                                          CTEC
                                                          $19.00 each Add to cart

                                                          Travel and Entertainment Ensuring Compliance with IRS Regulations

                                                          • Credits: 1
                                                          • Format: OnDemand® Webinar
                                                          • Field of Study: Federal Tax Law
                                                          • Author/Speaker: Mary Schaeffer
                                                          *Content Preview
                                                          Available Formats: 
                                                           
                                                           
                                                           
                                                          Advanced Preparation:None
                                                          Experience Level:Overview
                                                          Program Prerequisites:General Understanding of Taxation
                                                          Course ID:EWTFM-T-01880-22-O | 6233-CE-0619
                                                          Published Date:© Apr 2019

                                                          COURSE DESCRIPTION

                                                          Complying with IRS Regs regarding expense reimbursements just got a whole lot harder. Organizations everywhere are eyeing the bottom line and insisting on rigid travel and entertainment policy compliance. The IRS is taking an equally
                                                          harsh stance tightening the rules. Compliance must now be not only with the company policies but also with IRS rules. Otherwise, you could end up answering not only the CFO but also the IRS–and that can be truly ugly.

                                                            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:
                                                            NASBA
                                                            IRS
                                                            CTEC

                                                            Course ID:Advanced Preparation:Experience Level:
                                                            EWTFM-T-01759-21-O | 6233-CE-0483NoneOverview
                                                            Published Date:Program Prerequisites:Other Course Formats:
                                                            © Apr 2019General Understanding of TaxationVideo | Audio | Live Webinar
                                                            COURSE DESCRIPTION

                                                            Complying with IRS Regs regarding expense reimbursements just got a whole lot harder. Organizations everywhere are eyeing the bottom line and insisting on rigid travel and entertainment policy compliance. The IRS is taking an equally
                                                            harsh stance tightening the rules. Compliance must now be not only with the company policies but also with IRS rules. Otherwise, you could end up answering not only the CFO but also the IRS–and that can be truly ugly.

                                                            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:
                                                            NASBA
                                                            IRS
                                                            CTEC
                                                                   
                                                            $39.00 each Add to cart

                                                            Understanding IRAs and Qualified Retirement Plans After the Secure Act

                                                            • Credits: 2
                                                            • Format: OnDemand® Webinar
                                                            • Field of Study: Federal Tax Law
                                                            • Author/Speaker: Art Werner
                                                            *Content Preview
                                                            Available Formats: 
                                                             
                                                             
                                                             
                                                            Advanced Preparation:None
                                                            Experience Level:Overview
                                                            Program Prerequisites:General Understanding of Taxation
                                                            Course ID:EWTFM-T-01910-22-O | 6233-CE-0620 | WR-355.22-OD
                                                            Published Date:© Oct 2020
                                                            COURSE DESCRIPTION

                                                            This is not a class on what is an IRA. As a CPA, Enrolled Agent, Attorney, or tax preparer you already know what an IRA is. Most of you think of an IRA as an Individual Retirement Account, I want you to think of it as an Individual
                                                            Retirement Arrangement. So what's the difference? You can have multiple IRA accounts in multiple locations, banks, and brokerage houses. You can have it set up as a traditional, non-deductible, or even as a Roth IRA all of which
                                                            is completely acceptable. But when we look at contributions as an example it's not a contribution to a specific account it's the total contribution to the arrangement. So why would I do all of these IRAs when I can set up a qualified
                                                            plan that allows me greater contributions. Qualified plans include full-time employees and after the Secure Act, the calculations for determining full-time employees have changed. Join us as we travel across the traps and pitfalls
                                                            to success in determining which one is the best for your unique situation.

                                                              Learning Objectives:

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

                                                              • State the difference between an IRA and a qualified Plan.
                                                              • Identify how much I can put into an IRA
                                                              • Identify the pitfalls of early withdrawals.
                                                              • Identify the traps of Roth Conversion.

                                                              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:
                                                              NASBA
                                                              IRS
                                                              CTEC
                                                              $39.00 each Add to cart

                                                              Understanding the Entities Planning and Compliance

                                                              • Credits: 2
                                                              • Format: OnDemand® Webinar
                                                              • Field of Study: Federal Tax Update
                                                              • Author/Speaker: Art Werner
                                                              *Content Preview
                                                              Available Formats: 
                                                               
                                                               
                                                               
                                                              Advanced Preparation:None
                                                              Experience Level:Overview
                                                              Program Prerequisites:General Understanding of Taxation
                                                              Course ID:EWTFM-U-01904-22-O | 6233-CE-0621
                                                              Published Date:© May 2020

                                                              COURSE DESCRIPTION

                                                              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.

                                                                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:
                                                                NASBA
                                                                IRS
                                                                CTEC

                                                                Course ID:Advanced Preparation:Experience Level:
                                                                EWTFM-U-01719-21-O | 6233-CE-0443NoneOverview
                                                                Published Date:Program Prerequisites:Other Course Formats:
                                                                © May 2020General Understanding of TaxationVideo | Audio | Live Webinar
                                                                COURSE DESCRIPTION

                                                                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.

                                                                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:
                                                                NASBA
                                                                IRS
                                                                CTEC
                                                                       
                                                                $39.00 each Add to cart

                                                                Understanding Trusts: Leveling the Playing Field

                                                                • Credits: 2
                                                                • Format: OnDemand® Webinar
                                                                • Field of Study: Federal Tax Update
                                                                • Author/Speaker: Anthony Rocca
                                                                *Content Preview
                                                                Available Formats: 
                                                                 
                                                                 
                                                                 
                                                                Advanced Preparation:None
                                                                Experience Level:Overview
                                                                Program Prerequisites:General Understanding of Taxation
                                                                Course ID:EWTFM-U-01912-22-O | 6233-CE-0623
                                                                Published Date:© June 2013

                                                                COURSE DESCRIPTION

                                                                Many practitioners would like to develop an estate planning practice. The problem that many of these individuals face when taking an estate planning CPE course is that they cannot find a course that explains the basics of the topic
                                                                in a manner that can be applied to practice development and practical ideas. By the end of the course, the “playing field” will begin to be “leveled” between those individuals who practice in this area and those who desire to do
                                                                so.

                                                                  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:
                                                                  NASBA
                                                                  IRS
                                                                  CTEC

                                                                  Course ID:Advanced Preparation:Experience Level:
                                                                  EWTFM-U-01716-21-O | 6233-CE-0440NoneOverview
                                                                  Published Date:Program Prerequisites:Other Course Formats:
                                                                  © Jun 2013General Understanding of TaxationVideo | Audio | Live Webinar
                                                                  COURSE DESCRIPTION

                                                                  Many practitioners would like to develop an estate planning practice. The problem that many of these individuals face when taking an estate planning CPE course is that they cannot find a course that explains the basics of the topic
                                                                  in a manner that can be applied to practice development and practical ideas. By the end of the course, the “playing field” will begin to be “leveled” between those individuals who practice in this area and those who desire
                                                                  to do so.

                                                                  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:
                                                                  NASBA
                                                                  IRS
                                                                  CTEC