CPE Catalog & Events

The American Families Plan Tax Compliance Agenda (as of 5/27/21) IRS Notice 2021-31 Pitfalls to avoid when moving IRA assets for beneficiaries New Form 14457 and accompanying Instructions Options to resolve taxpayer noncompliance related to foreign income or assets Updated Voluntary Disclosure Program (UVDP)

Secure Act proposed regulations New RMD rules Outlook for the economy and markets

IRS news releases and Fact Sheets as of June 2, 2022 Key tax law changes affecting the 2022 filing season and Tax Year 2021 tax returns Charitable contributions Congressional Budget Office projections, 2022 to 2023

A detailed discussion of the Biden Administration’s Fiscal Year 2022 Revenue Proposals as of 6/3/21, including: The American Jobs Plan The American Families Plan Reforming the taxation of capital income Improving tax compliance

Potential tax developments, IRS proposed regulations, and major rulings as of June 9, 2022 Social Security: Pre-COVID trends, claiming spousal benefits R&E capitalization under Section 174

SALT relief Tax basis capital reporting Remote workforce issues Update on the Section 121 Exclusion Takeaways from Coca-Cola v. Commissioner

The IRS "Dirty Dozen" list for 2022, which includes potentially abusive arrangements that taxpayers should avoid Potential tax developments and legislation, IRS proposed regulations, and major rulings as of June 16, 2022 Hybrid/asset-based long-term care insurance solutions

IRS Publication 590-B – 10-Year Rule What the IRS does when it receives a tax return Update on Form 7200 (as of 6/17/21) Discussion of the updated draft of Form 941 (as of 6/17/21) Notice 2020-75

IRS processing of original tax returns filed in 2021  Tax Cuts and Jobs Act (TCJA) changes Proposed cryptocurrency bill The No Surprises Act Corporate Transparency Act  Inflation

What to do if you haven't received your refund What the IRS does when it receives a tax return Tax planning and items that reduce AGI What you need to know about Medicare

Section 754 Section 734(b) and §743(b) Adjustments Charitable contributions and commodities R&D tax credits

Emergency Rental Assistance The Social Security Administration's Business Services Online (BSO) Portal What you need to know about the monthly Child Tax Credit payments starting in July 2021 What the IRS does when it receives a tax return What you need to know about returning to the office

Global Minimum Tax Common tax scams and how to avoid them What the IRS does when it receives a tax return Employee benefits options

Tax legislation U.S. Court of Appeals for 10th Circuit ruling on Reserve Mechanical Corp v. IRS PLR 202226003 Portability and Revenue Procedure 2022-32 Foreign Bank Account Report (FBAR) Cost segregation Examples of qualifying assets

Advance Child Tax Credit payments 7/1/2021 Interim Final Regs on the No Surprises Act How inflation affects depreciation tax planning Preparing for inflation Tax timing issues

Tax legislation appears to be unlikely any time soon Recent Tax Court rulings of note The ERC and other information related to COVID-19 relief for employers

Pre-COVID trends in Social Security claiming Roth IRAs and businesses Tax Pro Account Update on the Child Credit (as of 7/22/21)

PPP loans (as of 7/23/20) Notice 2020-54 Labor law issues relating to the coronavirus pandemic Partnership developments (as of 7/23/20)

SBA PPP Direct Forgiveness Portal Roth IRAs and businesses Forms 3508S, 3508 EZ, and 3508 IRS Notice 2021-20 S corporations and reasonable compensation

TD 9905 PTINs IRS guidance on recapture of excess employment tax credits (TD 9904 and REG-111879-20) Notice 2020-51