CPE Catalog & Events

CCA 202035011 The 10 most asked questions about IRAs and qualified plans Proposed regulations relating to employer-provided parking (as of 9/03/20) UPDATE on employee payroll tax deferrals (as of 9/03/20) Notice 2020-65

IRS letter commenting on PPP loan treatment for pass-through entities Tax relief for hurricane and flood victims Tax-exempt property: determining the appropriate class lives

IRS Notice 1444-A IRS Web page: BBA Centralized Partnership Audit Regime Top 10 questions regarding health insurance IRS Notice 2020-65

Latest news on proposed tax legislation (as of 9/16/21) Modification of rules relating to retirement plans Health care sharing ministry Wyden pass-through reform discussion draft

Latest news on proposed tax legislation (as of 9/23/21) Modification of rules relating to retirement plans SECURE Act 2.0 Wyden pass-through reform discussion draft

IRS Announcement 2020-12 2020 estate, gift, and GST tax Mechanics and benefits of the gift/sale to grantor trust Partnership reporting for carried interests

Coronavirus-related distributions Qualified disaster-related distributions from qualified plans TIGTA Report 2021 Retirement planning

ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Detailed review of accounting by lessees  Transition guidance Recently issued updates to the lease accounting guidance

Evaluating whether a contract meets the definition of a lease Properly calculating the lease term Determinations and decisions to be made with regard to short-term leases Distinguishing operating leases from finance leases

Evaluating whether a contract meets the definition of a lease Properly calculating the lease term Determinations to be made with regard to short-term leases

The fraud triangle The truth default theory The concept of cognitive dissonance Confirmation bias Availability

Why employee retention matters Management’s thoughts on turnover Techniques employers use to retain and grow their employees Aspects of employment that matter most to employees Factors that contribute to employee turnover in accounting and finance professions

Discuss how productivity strategies may improve work-life balance Understand the state tax consequences that may arise when working from home Identify and discuss challenges unique to financial professionals Review how some organizations are providing support to improve work-life balance Explore the role of alternative work arrangements  Examine challenges unique to auditors versus tax professionals A comparison of work-life balance between public and industry accountants How work-family conflict varies among financial professionals Recommendations for improving work-life balance

Technology and workstation arrangements Maximizing productivity Establishing procedures that can be implemented throughout the organization Understanding the relationship between remote work and employee retention Effective communication strategies for staying connected with colleagues and clients The productivity challenges unique to working from home Time management The importance of distinguishing between the “home office” and “home” Data privacy concerns Other ethical considerations that arise when working from home

Projecting a professional presence Verbal communication skills to elevate your message Mastering non-verbal communication Protocol for office settings Building trust within the organization and with clients Running an impactful meeting Adding value as a meeting attendee Executive dining etiquette strategies and tips

Tax bracket modifications and changes Individual & business tax credits, deductions and exclusions Education incentives Saving, pensions and retirement Corporate and small business taxation Insurance provisions Compensation restrictions International provisions Exempt organization taxation

Income for seniors: earned and investment Deductions: bunching, tracing, minimizing Effect of income tax strategies on an estate plan

Tax Code Composition Source of Tax Code 1 Laws Source of Tax Code 2 Administrative Interpretations Source of Tax Code 3 Case Law Summing It Up Review Questions

Tax Code Hierarchy Organization of an Internal Revenue Code Section Special Rules for IRC Citation Citing Other Primary Authority Private Letter Rulings Primary Vs Secondary Authority Secondary Sources of Authority Steps in the Tax Research Process Research Memoranda Summing It All Up

What entities are subject to BOI reporting? What are the deadlines for reporting? What if any are practitioners' responsibilities? Recommendations for advising your clients.