CPE Catalog & Events

Benefit Plan Audits Financial Statement Audit

Blockchain (BC) Transformative strategic role Leading vendors Event study Market reactions

Diversity Equity Inclusion

What Sustainability is in today's world and why a business owner should care How Sustainability Frameworks are starting to shift business Where accounting fits into the Sustainability and ESG puzzle The benefits of embracing Sustainability frameworks A focused look at B Corporation certification

Behavioral profiling Psychology and reasoning related to both investigators and perpetrators

The neuroscience of psychopathy The psychology of skepticism Psychology and reasoning related to both investigators and perpetrators

Risk Basics & Basic Terminology Risk Management Process Elements of a Risk Register Risk Control vs. Risk Financing Common Insurance Terms Sections of an Insurance Policy Insurance Policies Rules of Thumb Summing It Up

Mapping mechanics Common pitfalls Popular retirement myths Defining retirement Developing a plan Savings Assets

Building an effective time management framework Three time factors-time wasters, time savers and time management techniques Managing "oneself" to improve the management of time

Exemptions and exclusions Portability and step-up in basis Asset valuation Discounts Marital and charitable deductions Deductions: Transmission expenses and Administration expenses (706 or 1041) Income in respect of a decedent and retirement plan assets Life insurance and annuities Trust or estate administration Trust funding

Will Your Advance Directive Protect You Both Personally and Financially? Creating Trusted Planning Relationships Retirement Plans, Roth Planning and Conversions Reverse Mortgages

New developments: Federal and California update IRS audits of estate tax returns New RMD rules, Roth conversions and estate planning for large retirement plans Update from Washington regarding tax law changes Helping your clients reduce, defer or eliminate capital gains taxes Trust reformation and decanting update Hot topics in international tax and estate planning and considerations for transfers to non-U.S. citizen spouses Valuation of notes The feasibility of using IDGTs and how you use it Planning for changing exemption in 2025 Flow-through entities and impact on trusts Changing exemption panel discussion Charitable planning Special needs trusts

What is the significance of the retirement plan beneficiary? Primary vs. contingent beneficiaries Is a trust a "designated beneficiary?" Why do people want to name a trust as the beneficiary? Income tax aspects of trusts as beneficiary What happens when the trust beneficiary dies?

VLOOKUP function SUMIFS function VLOOKUP and SUMIFS comparison

Recourse Debt Allocations Constructive Liquidation Scenarios Nonrecourse Debt Allocations Minimum Gains & Nonrecourse Deductions Sec 704(c) Gains Allocations under 704(c) Summing It Up

Sec 1231 Property & Lookback Rules Sec 1245 Recapture Rules Sec 1250 Recapture Rules Sec 291 Recapture Rules "Allowed or Allowable" Review Questions Key Takeaways

Reasonable Compensation Fringe Benefits for SCorp Shareholders BuiltIn Gains Tax Excess Passive Income Tax Notice 202075: PTE Elections

SCorporation Earnings Layers Observations on Earnings Layers SCorp Basis Calculation IRC 351 Transactions Four Loss Tiers Comprehensive Examples Appreciated Property Distributions

Team roles High-performing teams Success behaviors

Cognitive routines Psychological safety Learning from risk and failure