CPE Catalog & Events
Top Tax Techniques, Traps, Trip Cords and Rip Cords With Multistate Trusts
Available Until
Self-study
1.00 Credits
Member Price: $49
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
Trusts as Retirement Plan Beneficiaries 2022
Available Until
Self-study
2.00 Credits
Member Price: $69
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?
Two Critical Excel Functions: VLOOKUP and SUMIFS
Available Until
Self-study
2.00 Credits
Member Price: $69
VLOOKUP function SUMIFS function VLOOKUP and SUMIFS comparison
Understanding Partnership Taxation - Debt Allocations
Available Until
Self-study
2.00 Credits
Member Price: $79
Recourse Debt Allocations Constructive Liquidation Scenarios Nonrecourse Debt Allocations Minimum Gains & Nonrecourse Deductions Sec 704(c) Gains Allocations under 704(c) Summing It Up
Understanding Real Estate Taxation - Depreciation Issues & Recapture Provisions
Available Until
Self-study
2.00 Credits
Member Price: $79
Sec 1231 Property & Lookback Rules Sec 1245 Recapture Rules Sec 1250 Recapture Rules Sec 291 Recapture Rules "Allowed or Allowable" Review Questions Key Takeaways
Understanding S-Corp Taxation - Compensation Issues & Entity Level Taxes
Available Until
Self-study
2.00 Credits
Member Price: $79
Reasonable Compensation Fringe Benefits for SCorp Shareholders BuiltIn Gains Tax Excess Passive Income Tax Notice 202075: PTE Elections
Understanding S-Corp Taxation - Shareholder Basis, AAA & Retained Earnings
Available Until
Self-study
2.00 Credits
Member Price: $79
SCorporation Earnings Layers Observations on Earnings Layers SCorp Basis Calculation IRC 351 Transactions Four Loss Tiers Comprehensive Examples Appreciated Property Distributions
Understanding Team Dynamics
Available Until
Self-study
2.00 Credits
Member Price: $69
Team roles High-performing teams Success behaviors
Unleashing Innovation and Creativity For Greater Results
Available Until
Self-study
2.00 Credits
Member Price: $69
Cognitive routines Psychological safety Learning from risk and failure
Visual Estate Planning
Available Until
Self-study
9.00 Credits
Member Price: $209
Estate Planning Estate & Gift Taxes Plans, Devices & Techniques
Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings
Available Until
Self-study
1.00 Credits
Member Price: $49
Environmental, Social, and Governance (ESG)