CPE Catalog & Events
Mergers and Acquisitions: Complete Guide to Relevant Issues
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Online
2.00 Credits
Taxable asset acquisitions vs. non-taxable stock/equity acquisitions What happens in an asset acquisition What happens in a stock or equity acquisition 338 and 336 elections Basics of 382 Basics of 280G Earnouts and contingent payments Assumed liabilities Acquired reserves Acquired deferred revenue Treatment of transaction costs Basics of mixed entity transactions, examples such as: C-Corp buys an interest in a partnership C-Corp buys an S-Corp C-Corp buys an interest in an LLC (lots of possibilities here) S-Corp buys a partnership S-Corp buys a C-Corp S-Corp buys an interest in an LLC Partnership acquisitions of various entity types Very basic overview of tax-free re-organizations High level overview of entity formations High level overview of entity liquidations or termination
Taxation of the Cannabis Industry
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Online
2.00 Credits
Historical context of U.S. taxation Industrial hemp vs. marijuana Income definitions under I.R.C. §61 Tax code restrictions: §280E and §471 State-specific marijuana laws Cash management in cannabis businesses Federal court case analysis
Navigating IRS Authorizations: Understanding Power of Attorney, Form 2848, and Form 8821 - 2 hrs
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Online
2.00 Credits
Overview of the IRS collection process and enforcement actions Initial notices, taxpayer rights, and IRS timelines When to use Forms 433-A or 433-B and required documentation Offer in Compromise (OIC): criteria, process, and practical considerations Payment options: installment agreements, partial payment plans, and OIC Advising clients on IRS collections and avoiding penalties Compliance strategies for minimizing tax liabilities Real-world scenarios and examples for tax debt resolution
The Controllership Series - Sales, Collections and Customer Credit
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Online
1.50 Credits
Accounting Sales Collections
Allison McLeod's Federal Tax Updates for Business Entities - 8 Hour
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Online
8.00 Credits
Current business entity tax issues Any current tax legislation occurring during the period Other issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues
Passive Activities & Rental Real Estate Income Tax Issues
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Online
8.00 Credits
Detailed coverage of the passive activity rules under IRC §469 (and related regulations), how the 3.8% net investment income tax under §1411 and qualified business income (QBI) deduction under §199A applies to rentals and passive activities, and what is a trade or business rental is under §162 How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships Definition of an activity and the activity grouping and disclosure rules Real estate professional exception to the PAL rules for investments in non-passive rentals Special $25,000 loss allowance for rental real estate with active participation Material participation safe harbor rules Events that trigger suspended PALs Limitations on tax credits generated by passive activities Special rules that re-characterize passive income to non-passive income What rentals are subject to self-employment tax under §1402
Mastering The Three Pillars of Cybersecurity: Team & Compliance
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Online
1.00 Credits
Technology Cybersecurity
The SECURE Act 2.0 - Planning Opportunities for Individuals
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Online
1.20 Credits
Implications for individuals: Changes to the Saver’s Credit Changing the required minimum distribution rules for Roth 401(k)s Changes to required beginning dates for required minimum distributions of retirement plans. Penalty-Free Withdrawals for Certain Emergency Expenses Special provisions for firefighters and military personnel spouses Increases in catch-up contributions Impact on 529 plans Opportunities for student loan payment matching
Allison McLeod's Federal Tax Updates for Individuals - 8 Hour
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Online
8.00 Credits
Current tax issues affecting individual taxpayers Review of recent tax legislation Other issues affecting the profession, including IRS procedure, current cases, and other federal tax issues
Creative Strategies for Buying, Selling, or Gifting a Business
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Online
8.00 Credits
Valuation methods for business interests Stock purchase versus asset purchase Estate transfer and tax considerations Gifting strategies for business interests Trusts and partnerships in business transfers Self-canceling installment notes in transactions Transferring S corporation stock to trusts Business interest transfer with Employee Stock Ownership Plan (ESOP)
360 Budgeting: A Holistic Approach to Process and Solutions
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Online
8.00 Credits
Defining the budget process Common budgetary cultures and discussion of solutions Does your budget need an overhaul or just a tune up? How to make the budget flexible Making a better budget and maybe even a better you (or at least improving the perception of the budget work itself) How to build a flexible budget model that works? What are the steps we can take to budget for economic and external factors beyond our control? How the right Chart of Accounts can simply your work Budget and GAAP are not the same and why they are fine not to be Efficiently modeling payroll and benefits Identifying controllable and uncontrollable expense Using key variables to stress-test your budget Understanding your own leadership tendencies and applying them to your strengths? Understanding core personality types Learning what type of person you are? Managing and coping with the budget team Effectively dealing with the A, B, C and other players? Identifying the ‘Big Picture’ and your role in effective communication Communicating so others can understand us Understanding a presentation’s anatomy? Tips and tricks for budget presentations
Getting the Most When Selling a Business: Little Details to Get Top Value
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Online
2.00 Credits
What do buyers really want? Steps to take so your business will be attractive to buyers The process to prepare for a sale The steps and timing Pitfalls to avoid The value of a strong advisory team Key considerations
The Controllership Series - The Treasury Function Part 1 - Cash and Investing
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Online
2.00 Credits
Accounting Finance Cash Investments
Mastering The Three Pillars of Cybersecurity: Exploring the Technology Pillar
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Online
1.00 Credits
Technology Cybersecurity
The Hardest Ethical Dilemma! Why Revenge Will Always Backfire, featuring Bob Mims and Don Minges
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Online
1.00 Credits
The quest for fairness Human nature Our natural reaction Selfishness Conflicts of interest Equity Justice How is the Golden Rule misused? The allure of revenge and how it destroys? Understanding rationalizations How the “Integrity and Objectivity Rule” will lead to better decisions?
Creating Terrific Equity Compensation Plans: Beware of the Pitfalls
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Online
2.00 Credits
Why most equity compensation plans fail? Complexity of GAAP accounting for equity compensation plans Tax implications of equity compensation plans Who and how an equity compensation plan should be administered? Compliance issues to consider Recommendations to design a better equity compensation plan
Revenue Recognition Topic 606 - Identify the Contract Part 1
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Online
1.20 Credits
Revenue Recognition
Ethics: Critical Thinking, Case Studies and Fraud
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Virtual
4.00 Credits
AICPA Code of Professional Conduct CPA responsibilities and AU-C 315 The new AICPA Ethics Codification Disciplinary cases and actions CPA Vision Seminal events The impact of ethical and unethical conduct on our profession
Eight Biggest Threats to your business and introducing Three Pillars of Cybersecurity
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Online
1.00 Credits
Technology Cybersecurity
Revenue Recognition - Topic 606 Overview
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Online
1.50 Credits
Revenue Recognition on Contracts with customers
