CPE Catalog & Events

Keynote: Economic Update A&A Update Employment and Labor Law Update Tax Planning and Opportunities Surety, Financial and Credit Markets The Work-in-Process Schedule Emerging Issues Impacting the Construction Industry

Materiality Social and financial performance Research methods Epistemology Model uncertainty Replication

Business Forms & Characteristics Corporate Formation & Capitalization Corporate Principals & Employees Basic Fringe Benefits Business Entertainment Insurance Retirement Plans Nonqualified Deferred Compensation S Corporations Business Dispositions & Reorganizations

Corporation defined PSC corporations Incorporation Small business stock exclusion Start-up & organizational expenses Alternative minimum tax Capital gains & losses Accumulated earnings Accounting periods & methods Inventories

? Planning Around New Tax Laws Creating Trusted Planning Relationships

Budgets vs. Forecasts Cyclicality Identifying Key Forecast Drivers Budgeting Variances Horizontal Analysis Flexible Budgeting Dealing with Behavioral Biases Managing Headcount Forecasting & Budgeting Governance Summing It Up

New Developments Schedules K-2 and K-3 Crypto

Cybersecurity Risk Assessments

What is analytics? Analytics Maturity Benchmarking: how CPAs can benchmark their clients' analytics maturity Three types of analytics: descriptive, predictive, prescriptive Descriptive analytics: text mining, multidimensional clustering, maybe statistical outlier detection

What is forecasting? How to make and evaluate a forecast statistically Forecasting a simple time series: staffing an office Forecasting a more complex time series: product revenue forecasting Forecasting a nonlinear target: CART trees for market segmentation

What is optimization? How to set up and solve an optimization problem Optimizing capital investment decisions with a decision tree Optimizing inventory management with reorder points and safety stock

Deductible Interest & Debt Allocation of Deductible Interest Home Mortgage Interest Taxable Interest Installment Sales Repossession Debt Cancellation & Foreclosure Equity Participation Debt Foreign Interest Withholding Bad Debts

Goals Sources of performance deviations Successful interventions

Deductible interest and debt Nondeductible interest Below-market interest rate loans Unstated or imputed interest on sales Original Issue Discount (OID) Allocation of deductible interest Taxable interest Installment sales Debt cancellation and foreclosure Bad debts

Property rights Premarital agreements Application of 1031 Incident to divorce Property basis Purchases of residence between spouses Purchases of business interests between spouses Selected asset divisions of residence & business interests Real & personal property Pension benefits

Property rights Premarital agreements Application of 1031 Incident to divorce Property basis Purchases of residence between spouses Purchases of business interests between spouses Selected asset divisions of residence & business interests Real & personal property Pension benefits

Tax brackets Tax credits Deductions Education credits Business deductions & credits Retirement plan contribution and phaseout limits Gift and estate taxes Virus Related Treasury & IRS notices and pronouncements Families First Coronavirus Response Act paid leave requirements Modified income tax filing & payment deadlines CARES Act tax provisions

Work-related educational expenses Educational expense credits Education savings accounts Deduction for student loan interest Qualified tuition programs Higher education expense deduction IRA withdrawals for education expenses Scholarships and fellowships Educational savings bonds Educational incentives and financial aid

Effective decision making Problem solving Cognitive biases Stereotypes Values

Elements of effective feedback Proper feedback delivery Successful feedback seeking