Santucci
Business Travel and Entertainment 2019 - 2 CPE Credit Hours
Taxpayers are once again looking to CPAs for guidance and planning related to travel and entertainment expenses. This comprehensive mini-course examines and explains the practical aspects of business travel and entertainment deductions.
Choosing the Right Business Entity & Getting Cash Out Of It 2020 - 4 CPE Credit Hours
This mini-course describes and compares sole proprietorships, partnerships, limited liability companies, “C” corporations and “S” corporations. It examines their advantages and disadvantages, permitting the participant to properly select the right …
Matching Investments to Tax Saving Techniques 2020 - 16 CPE Credit Hours
Taxes aren't taxes – they are dollars in terms of the net return on investment. All tax professionals need to know the tax-economics of investing for themselves and their clients. This need is accentuated by the rapid rise of the Internet as a broad-based …
Divorce Transfers and Settlements 2021 - 2 CPE Credit Hours
Participants will learn how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers and asset divisions are examined with an emphasis on planning …
Choice of Entity 2018 - 25 CPE Credit Hours
Sole proprietorships are the simplest business form since they are not separate tax or legal entities but rather, extensions of the individual taxpayer that owns them. A taxpayer is a sole proprietor if they are self-employed and are the sole owner of
Passthrough Business Deduction 2019 - 3 CPE Credit Hours
The Tax Cuts and Jobs Act (P.L. 115-97), enacted Dec. 22, 2017, created, under §199A, a new deduction for up to 20% of qualified business income (QBI) from partnerships, limited liability companies (LLCs), S corporations, trusts, estates, and sole …
Basic Marital Tax Matters 2020 - 2 CPE Credit Hours
In this mini-course, initial marital tax matters such as living together, property rights, premarital agreements, filing status, exemptions, and dependents are explored. The detail support test for children of divorced or separated parents, the tax …
Medical Charitable and Casualty 2021 - 3 CPE Credit Hours
We may all confront issues that directly impact how much we can deduct. This course is designed for participants who want to explore and examine the tax con-sequences of medical costs, charitable contributions, and casualty and theft losses, especially in …
Corporate Tax Planning 2019 - 25 CPE Credit Hours
This course examines and explains the practical aspects of using the closely held corporation to maximize after-tax return on business operations. Recent developments giving corporations a competitive edge over other entities are explored and detailed. …
Passive Losses 2019 - 16 CPE Credit Hours
This course addresses the practical aspects of §469 and the needed skill to han-dle pragmatic issues. Fundamentals are reviewed, planning opportunities identi-fied, creative strategies discussed and evaluated along with remaining traditional approaches. …
Choice of Entity 2020 - 25 CPE Credit Hours
This comprehensive book describes and compares sole proprietorships, partner-ships, limited liability companies, “C” corporations and “S” corporations. It ex-amines their advantages and disadvantages, permitting the reader to properly se-lect the right …
Employee Compensation and Benefits 2018 - 4 CPE Credit Hours
The various ideas, methods, and techniques to optimize the overall compensation package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees’ pay including wages, salaries, and other perks.
Entities and Title 2019 - 2 CPE Credit Hours
Before launching into an estate planning program, it’s important to know who owns what and exactly for whom you are planning. This requires that methods of holding title must be analyzed, considered, and selected. Sole proprietorships, S corporations, C …
Entities and Title 2020 - 2 CPE Credit Hours
Before launching into an estate planning program, it’s important to know who owns what and exactly for whom you are planning. This requires that methods of holding title must be analyzed, considered, and selected. Sole proprietorships, S corporations, C …
Business Travel and Entertainment 2021 - 2 CPE Credit Hours
Taxpayers are once again looking to CPAs for guidance and planning related to travel and entertainment expenses. This comprehensive mini-course examines and explains the practical aspects of business travel and entertainment deductions. To determine the …
S Corporations 2021 - 3 CPE Credit Hours
Texas Compliance Pending In this course, the intricacies of setting up and terminating an S corporation are detailed and taxation is discussed. The numerous advantages and disadvantages of this entity are identified to help …
Defensive Divorce 2018 - 24 CPE Credit Hours
When someone is going through the trauma of a divorce they often do not realize that there are severe tax implications when making decisions such as: (1) When to separate, (2) When to file for the divorce, (3) How to handle child support and alimony,
Dealing with Debt and Interest 2019 - 24 CPE Credit Hours
This course brings the practitioner up-to-date information on tax issues affecting interest and debt. It covers the definition of bona fide debt, the avoidance of equity and lease treatment, imputed interest rates and debt modification. The vari-ous types …
Tax Bankruptcy and Financial Problems 2020 - 3 CPE Credit Hours
This course explores many tax issues that arise from filing for bankruptcy. Also addressed are asset protection for the tax practitioner and medical costs covered under §213. There is an examination of property settlements and other transfers incident to …
Choosing the Right Business Entity & Getting Cash Out Of It 2019 - 4 CPE Credit Hours
This mini-course describes and compares sole proprietorships, partnerships, limited liability companies, “C” corporations and “S” corporations. It examines their advantages and disadvantages, permitting the participant to properly select the right …
Employee Compensation and Benefits 2020 - 4 CPE Credit Hours
The various ideas, methods, and techniques to optimize the overall compensation package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees’ pay including wages, salaries, and other perks. Certain …
Partnership Taxation 2020 - 24 CPE Credit Hours
NOT TEXAS COMPLIANT YET The program will examine tax issues relating to the formation and operation of partnerships. Participants will gain a familiarity with basic areas of partnership taxation so as to recognize a problem …
2021/2020 Easy Update and Inflation Adjustments - 9 CPE Credit Hours
This mini-course examines key individual, business, retirement, and estate tax provisions recently enacted or indexed for inflation in an overview format that is easy to reference. The emphasis is on quick access to major tax changes having special …
Corporate Tax Planning 2018 - 25 CPE Credit Hours
Many alternatives are available to the new business regarding the legal form it should take. Likewise, an existing business may find it desirable to change forms. There are advantages and disadvantages to any business form that are too numerous to becom
Property Dispositions 2019 - 2 CPE Credit Hours
Tax reform provisions have frequently changed the tax on profits realized from the disposition of real estate. This has forced investors to seek “escape hatches” from fluctuating capital gains taxes. Tax-deferred exchanges permit the disposition of …
Medical Charitable and Casualty 2020 - 3 CPE Credit Hours
We may all confront issues that directly impact how much we can deduct. This course is designed for participants who want to explore and examine the tax con-sequences of medical costs, charitable contributions, and casualty and theft loss-es, especially …
Basic Marital Tax Matters 2021 - 2 CPE Credit Hours
In this mini-course, initial marital tax matters such as living together, property rights, premarital agreements, filing status, exemptions, and dependents are ex-plored. The detailed support test for children of divorced or separated parents, the tax …
Partnership Taxation 2019 - 24 CPE Credit Hours
The program will examine tax issues relating to the formation and operation of partnerships. Participants will gain a familiarity with basic areas of partnership taxation so as to recognize a problem and have at hand some practical knowledge for its …
Tax Bankruptcy and Financial Problems 2019 - 24 CPE Credit Hours
Test the treacherous (and shark infested) waters of tax, bankruptcy, and financial problems. This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of bankruptcy, property settlements, debt cancellation, and …
Corporate Tax Planning 2020 - 25 CPE Credit Hours
This course examines and explains the practical aspects of using the closely held corporation to maximize after-tax return on business operations. Recent devel-opments giving corporations a competitive edge over other entities are explored and detailed. …
Coronavirus Tax Summary 2021 - 3 CPE Credit Hour
This course is an overview and summary of tax provisions contained in the above legislation and government pronouncements. It provides a reference to selected individual, business, retirement, employment, filing, and charitable tax provisions adopted. The …
Corporate Taxation 2018 - 2 CPE Credit Hours
This course examines and explains the basics of corporate taxation. The focus is on regular or C corporations, their formation, and operation under tax law.
Partnership Taxation 2018 - 2 CPE Credit Hours
The mini-course will examine tax issues relating to the formation and operation of partnerships. Participants will gain a familiarity with basic areas of partnership taxation so as to recognize a problem and have at hand some practical knowledge for its …
Family Tax Planning 2020 - 2 CPE Credit Hours
While the nuclear family remains the center point of society, today it is under tremendous economic and social pressure. This mini-course is designed to cover “hot” topics having a direct impact on the practitioner who represents any client with family …
Interest 2021 - 2 CPE Credit Hours
Texas Compliance Pending This course focuses on tax issues affecting the treatment of interest and debt. It covers the definition of bona fide debt, the impact of related parties, the avoidance of equity and lease …
Making the Best of Bad Situations 2018 - 20 CPE Credit Hours
When someone is going through the trauma of a divorce they often do not realize that there are severe tax implications when making decisions such as: (1) When to separate, (2) When to file for the divorce, (3) How to handle child support and alimony,
Defensive Divorce 2019 - 24 CPE Credit Hours
This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers, asset divisions, alimony, filing status, exemptions, …
Tax Cuts and Jobs Act Summary 2020 - 4 CPE Credit Hours
This course is an overview providing reference to selected individual, education, business, retirement, insurance, international and estate tax provisions enacted or indexed for inflation by the TCJA. The resulting major tax changes carry special meaning …
Bankruptcy Tax Issues 2018 - 2 CPE Credit Hours
The Bankruptcy Abuse Prevention and Consumer Protection Act was enacted to minimize abuse of the bankruptcy system. Included in this Act were tax law changes and other changes that individuals, partnerships, and corporations will see in the bankruptcy …
Corporate Taxation 2019 - 2 CPE Credit Hours
This course examines and explains the basics of corporate taxation. The focus is on regular or C corporations, their formation, and operation under tax law.
Corporate Taxation 2020 - 2 CPE Credit Hours
This course examines and explains the basics of corporate taxation. The focus is on regular or C corporations, their formation, and operation under tax law. The advantages and disadvantages of corporations are examined; incorporation and capitalization …
Passive Losses 2020 - 16 CPE Credit Hours
NOT TEXAS COMPLIANT YET This course addresses the practical aspects of §469 and the needed skill to han-dle pragmatic issues. Fundamentals are reviewed, planning opportunities identi-fied, creative strategies discussed and …
Education Tax Benefits 2021 - 2 CPE Credit Hours
Texas Compliance Pending Today taxpayers must plan for their children's education. Touching on various topics such as qualified tuition programs (QTPs), scholarships, and fellowships, this mini-course examines the tax …
Family Tax Planning 2018 - 24 CPE Credit Hours
When someone is going through the trauma of a divorce they often do not realize that there are severe tax implications when making decisions such as: (1) When to separate, (2) When to file for the divorce, (3) How to handle child support and alimony,
Selected Business Expenses 2019 - 2 CPE Credit Hours
Business expenses are the costs of carrying on a trade or business, and they are usually deductible if the business is operated to make a profit. This mini-course reviews various expenses that businesses may deduct and the requirements that must be met …
Partnership Taxation 2020 - 2 CPE Credit Hours
The mini-course will examine tax issues relating to the formation and operation of partnerships. Participants will gain a familiarity with basic areas of partnership taxation so as to recognize a problem and have at hand some practical knowledge for its …
1040 Workshop 2021 - 30 CPE Credit Hours
The course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Sig-nificant new developments are summarized with emphasis on tax savings ideas. Practical applications …
Federal Corporate and Individual Taxation 2019 - 40 CPE Credit Hours
Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle business/personal tax essentials. The course examines and explains the practical aspects of individual & corporate planning, …
Travel Entertainment and Auto Rules 2019 - 24 CPE Credit Hours
Updating practitioners on current developments, this core program examines and explains the practical aspects of travel and entertainment deductions. Fun-damentals are reviewed and planning opportunities identified. Creative strate-gies are discussed and …
Dealing with Debt and Interest 2020 - 24 CPE Credit Hours
NOT TEXAS COMPLIANT YET This course brings the practitioner up-to-date information on tax issues affecting interest and debt. It covers the definition of bona fide debt, the avoidance of equity and lease treatment, imputed …
Choosing the Right Business Entity & Getting Cash Out Of It 2021 - 4 CPE Credit Hours
This mini-course describes and compares sole proprietorships, partnerships, limited liability companies, “C” corporations, and “S” corporations. It examines their advantages and disadvantages, permitting the participant to properly select the right …
Debt 2018 - 3 CPE Credit Hours
This mini-course brings the practitioner information on tax issues affecting interest and debt. The various types of interest and their required allocation are explored and reviewed. For the economically troubled client, special attention is devoted to …
Family Tax Planning 2019 - 2 CPE Credit Hours
While the nuclear family remains the centerpoint of society, today it is under tremendous economic and social pressure. This mini-course is designed to cover “hot” topics having a direct impact on the practitioner who represents any client with family …
Basic Fringe Benefits 2020 - 5 CPE Credit Hours
This course is an overview of basic fringe benefits and examines their mechanics, compensation methods, valuation, withholding, and accounting. Achievement awards, term life insurance, medical reimbursement, meals & lodging, educational assistance, …
Property Dispositions 2021 - 2 CPE Credit Hours
This course alerts the practitioner to the different planning opportunities that surround exchanging and also identifies the tax consequences of home sales, foreclosure, repossession, and other real property dispositions. Additional topics of interest …
Partnership Taxation 2018 - 24 CPE Credit Hours
Provisions for the taxation of partnerships are in §701 through §761. Underthese sections, the partnership files an information return (Form 1065). Its incomeand deductions flow through to, and are reflected on, the tax returns of thepartners (Form
Estate and Gift Taxation 2019 - 40 CPE Credit Hours
This presentation integrates federal taxation with overall financial planning. The course will explore tax strategies relating to the central financial tactics of wealth building, capital preservation, and estate distribution. The result is a unified …
Coronavirus Tax Summary 2020 - 1 CPE Credit Hour
The Families First Coronavirus Response Act was signed by President Trump on March 18, 2020. Later on March 27, 2020, he signed the Coronavirus Aid, Re-lief, and Economic Security (CARES) Act, with a $2.2 trillion price tag. These Acts have been …
Choice of Entity 2018 - 4 CPE Credit Hours
This mini-course describes and compares sole proprietorships, partnerships, limited liability companies, “C” corporations and “S” corporations. It examines their advantages and disadvantages, permitting the participant to properly select the right …
Debt 2019 - 3 CPE Credit Hours
This mini-course brings the practitioner information on tax issues affecting interest and debt. The various types of interest and their required allocation are explored and reviewed. For the economically troubled client, special attention is devoted to …
Debt 2020 - 3 CPE Credit Hours
This mini-course brings the practitioner information on tax issues affecting inter-est and debt. The various types of interest and their required allocation are ex-plored and reviewed. For the economically troubled client, special attention is devoted to …
Tax Bankruptcy and Financial Problems 2020 - 24 CPE Credit Hours
Texas Compliance Pending This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of bankruptcy, property settlements, debt cancellation, and foreclosure. Current perspectives on …
Family Tax Planning 2021 - 2 CPE Credit Hours
While the nuclear family remains the center point of society, today it is under tremendous economic and social pressure. This mini-course is designed to cover “hot” topics having a direct impact on the practitioner who represents any client with family …
Tax Bankruptcy and Financial Problems 2018 - 24 CPE Credit Hours
Test the treacherous (and shark infested) waters of tax, bankruptcy and financial problems. This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of bankruptcy, property settlements, debt cancellation, and …
Tax Bankruptcy and Financial Problems 2019 - 3 CPE Credit Hours
This course explores many tax issues that arise from filing for bankruptcy. Also addressed are asset protection for the tax practitioner and medical costs covered under §213. There is an examination of property settlements and other transfers incident to …
Passive Loss and At-Risk Rules 2020 - 3 CPE Credit Hours
With the adoption of the passive loss limitation rules, taxpayers are looking to CPAs for guidance related to what deductions are allowed, disallowed, or sus-pended. Updating practitioners on the practical aspects of §469, this course ad-dresses the …
Choice of Entity 2021 - 25 CPE Credit Hours
Texas Compliance Pending This comprehensive book describes and compares sole proprietorships, partner-ships, limited liability companies, “C” corporations, and “S” corporations. It ex-amines their advantages and disadvantages, …
2019/2018 Easy Update and Inflation Adjustments - 6 CPE Credit Hours
This mini-course examines key individual, business, retirement, and estate tax provisions recently enacted or indexed for inflation in an overview format that is easy to reference. The emphasis is on quick access to major tax changes having special …
Bankruptcy Tax Issues 2020 - 2 CPE Credit Hours
This mini-course both examines these changes that debtors will face when filing for federal bankruptcy and also explores the many tax issues of bankruptcy. Practitioners will also learn about other issues such as homesteading and garnishment by creditors.
Defensive Divorce 2020 - 24 CPE Credit Hours
This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers, asset divisions, alimony, filing status, exemptions, …
Employee Compensation and Benefits 2021 - 4 CPE Credit Hours
The various ideas, methods, and techniques to optimize the overall compensation package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees’ pay including wages, salaries, and other perks. Certain …
Divorce Transfers and Settlements 2018 - 2 CPE Credit Hours
Participants will learn how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers and asset divisions are examined with an emphasis on planning …
Installment Sales 2019 - 2 CPE Credit Hours
An installment sale is a sale of property where one or more payments are received after the close of the tax year. This mini-course discusses the particulars of installment sales, including requirements, calculation and pitfalls.
Installment Sales 2020 - 2 CPE Credit Hours
An installment sale is a sale of property where one or more payments are received after the close of the tax year. This mini-course discusses the particulars of installment sales, including requirements, calculation, and pitfalls. Cross issues such as a …
Making the Best of Bad Situations 2021 - 2 CPE Credit Hours
Texas Compliance Pending This mini-course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital and financial setbacks. Property transfers, as-set divisions, alimony, filing status, …
Passive Losses 2018 - 16 CPE Credit Hours
Section 469 provides that a taxpayer’s income and losses for each tax year must be categorized into passive and nonpassive . Losses from passive trade or busi-ness activities in excess of income from passive trade or business activities may not be deducte
Family Tax Planning 2019 - 24 CPE Credit Hours
While the nuclear family remains the center point of society, today it is under tremendous economic and social pressure. This course is designed to cover “hot” topics having a direct impact on the practitioner who represents any client with family issues. …
1040 Workshop 2020 - 30 CPE Credit Hours
Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and in-dividual …
Selected Business Expenses 2018 - 2 CPE Credit Hours
Business expenses are the costs of carrying on a trade or business, and they are usually deductible if the business is operated to make a profit. This mini-course reviews various expenses that businesses may deduct and the requirements that must be met …
Divorce Transfers and Settlements 2019 - 2 CPE Credit Hours
Participants will learn how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers and asset divisions are examined with an emphasis on planning …
Divorce Transfers and Settlements 2020 - 2 CPE Credit Hours
Participants will learn how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current per-spectives on property transfers and asset divisions are examined with an empha-sis on planning …
Federal Corporate and Individual Taxation 2020 - 40 CPE Credit Hours
Texas Compliance Pending This course examines and explains the practical aspects of using the closely held corporation to maximize after-tax return on business operations. Recent devel-opments giving corporations a competitive …
Basic Fringe Benefits 2021 - 5 CPE Credit Hours
This course is an overview of basic fringe benefits and examines their mechanics, compensation methods, valuation, withholding, and accounting. Achievement awards, term life insurance, medical reimbursement, meals & lodging, educational assistance, …
Dealing with Debt and Interest 2018 - 24 CPE Credit Hours
Under §163(a) taxpayers are permitted a deduction for “all interest paid or accrued within the taxable year on indebtedness.” Interest is the amount paid for the use of borrowed money. Thus, money paid from a borrower to a lender for the use of the mon
Tax Cuts and Jobs Act Summary 2019 - 4 CPE Credit Hours
The Tax Cuts & Jobs Act ("TCJA") was approved by Congress December 20, 2017, and signed by President Trump on December 22, 2017. The Act impacts virtually every individual and business in a way not seen in over 30 years. With most provisions effective …
Passthrough Business Deduction 2020 - 3 CPE Credit Hours
The Tax Cuts and Jobs Act (P.L. 115-97), enacted Dec. 22, 2017, created, under §199A, a new deduction for up to 20% of qualified business income (QBI) from partnerships, limited liability companies (LLCs), S corporations, trusts, estates, and sole …
Estate and Gift Taxation 2021 - 40 CPE Credit Hours
Texas Compliance Pending Designed to improve the quality of services to clients and the profitability of engagements, this program projects the accountant into the world of financial planning. This course will give the …
Bankruptcy Tax Issues 2019 - 2 CPE Credit Hours
The Bankruptcy Abuse Prevention and Consumer Protection Act was enacted to minimize abuse of the bankruptcy system. Included in this Act were tax law changes and other changes that individuals, partnerships, and corporations will see in the bankruptcy …
Selected Business Expenses 2020 - 2 CPE Credit Hours
This mini-course reviews various expenses that businesses may deduct and the requirements that must be met for those expenses to qualify for deduction. Furthermore, practitioners can use this as a guide to determine which of their clients’ taxes are …
Family Tax Planning 2020 - 24 CPE Credit Hours
NOT TEXAS COMPLIANT YET While the nuclear family remains the center point of society, today it is under tremendous economic and social pressure. This course is designed to cover “hot” topics having a direct impact on the …
Corporate Taxation 2021 - 2 CPE Credit Hours
This course examines and explains the basics of corporate taxation. The focus is on regular or C corporations, their formation, and operation under tax law. The advantages and disadvantages of corporations are examined; incorporation and capitalization …
Tax Cuts and Jobs Act Summary 2018 - 4 CPE Credit Hours
The Tax Cuts & Jobs Act ("TCJA") was approved by Congress December 20, 2017, and signed by President Trump on December 22, 2017. The Act impacts virtually every individual and business in a way not seen in over 30 years. With most provisions effective …
Making the Best of Bad Situations 2019 - 2 CPE Credit Hours
This mini-course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital and financial setbacks. Property transfers, asset divisions, alimony, filing status, exemptions, and child support are examined.
Interest 2020 - 2 CPE Credit Hours
This course focuses on tax issues affecting the treatment of interest and debt. It covers the definition of bona fide debt, the impact of related parties, the avoid-ance of equity and lease characterization, and deductible versus nondeductible interest …
Passthrough Business Deduction 2021 - 3 CPE Credit Hours
Texas Compliance Pending The text provides a selected overview of the basic components of this below-the-line deduction. Qualified business income, taxpayer's taxable income, wage/capital limit, specified services trade or …
1040 Workshop 2019 - 30 CPE Credit Hours
Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual …
Making the Best of Bad Situations 2019 - 20 CPE Credit Hours
This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers, asset divisions, alimony, filing status, exemptions, …
Estate and Gift Taxation 2020 - 40 CPE Credit Hours
This presentation integrates federal taxation with overall financial planning. The course will explore tax strategies relating to the central financial tactics of wealth building, capital preservation, and estate distribution. The result is a unified …
Business Travel and Entertainment 2018 - 2 CPE Credit Hours
Taxpayers are once again looking to CPAs for guidance and planning related to travel and entertainment expenses. This comprehensive mini-course examines and explains the practical aspects of business travel and entertainment deductions.
Education Tax Benefits 2019 - 2 CPE Credit Hours
Today taxpayers must plan for their children's education. Touching on various topics such as qualified tuition programs (QTPs), scholarships and fellowships, this mini-course examines the tax treatment of costs related to education.
2020/2019 Easy Update and Inflation Adjustments - 6 CPE Credit Hours
This mini-course examines key individual, business, retirement, and estate tax provisions recently enacted or indexed for inflation in an overview format that is easy to reference. The emphasis is on quick access to major tax changes having special …
Bankruptcy Tax Issues 2021 - 2 CPE Credit Hours
The Bankruptcy Abuse Prevention and Consumer Protection Act was enacted to minimize abuse of the bankruptcy system. Included in this Act were tax law changes and other changes that individuals, partnerships, and corporations will see in the bankruptcy …
Installment Sales 2021 - 2 CPE Credit Hours
This mini-course discusses the particulars of installment sales, including requirements, calculation, and pitfalls. Cross issues such as a combined installment sale and like-kind exchange, the impact of related parties, pledging, repossession and …
Estate and Gift Taxation 2018 - 40 CPE Credit Hours
The objective of this material is simple - to present a unified, consistent and understandable explanation of financial planning. Unified in that it integrates federal taxation with financial planning. Consistent because of its synthesis of the major f
Business Taxation 2019 - 24 CPE Credit Hour
This course is a fast-paced and entertaining guide through tax issues affecting business entities and their owners. The focus of this class is on tax devices and techniques available to the small-business owner.
Property Dispositions 2020 - 2 CPE Credit Hours
Tax reform provisions have frequently changed the tax on profits realized from the disposition of real estate. This has forced investors to seek “escape hatches” from fluctuating capital gains taxes. Tax-deferred exchanges permit the disposi-tion of …
Basic Fringe Benefits 2019 - 5 CPE Credit Hours
This course is an overview of basic fringe benefits and examines their mechanics, compensation methods, valuation, withholding and accounting.
Business Travel and Entertainment 2020 - 2 CPE Credit Hours
Taxpayers are once again looking to CPAs for guidance and planning related to travel and entertainment expenses. This comprehensive mini-course examines and explains the practical aspects of business travel and entertainment deductions.
Making the Best of Bad Situations 2020 - 20 CPE Credit Hours
NOT TEXAS COMPLIANT YET This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers, …
Debt 2021 - 3 CPE Credit Hours
This mini-course brings the practitioner information on tax issues affecting interest and debt. The various types of interest and their required allocation are explored and reviewed.
Business Taxation 2018 - 24 CPE Credit Hour
The entrepreneurial spirit runs deep in America. The country is filled with people who want to be their own bosses, but no business is entirely a one-man or one-woman show. Every businessperson has a powerful uncle - Uncle Sam - who plays a role in the
Partnership Taxation 2019 - 2 CPE Credit Hours
The mini-course will examine tax issues relating to the formation and operation of partnerships. Participants will gain a familiarity with basic areas of partnership taxation so as to recognize a problem and have at hand some practical knowledge for its …
Making the Best of Bad Situations 2020 - 2 CPE Credit Hours
This mini-course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital and financial setbacks. Property transfers, as-set divisions, alimony, filing status, exemptions, and child support are examined. The …
Passive Loss and At-Risk Rules 2021 - 3 CPE Credit Hours
Texas Compliance Pending With the adoption of the passive loss limitation rules, taxpayers are looking to CPAs for guidance related to what deductions are allowed, disallowed, or suspended. Updating practitioners on the …
Choice of Entity 2019 - 25 CPE Credit Hours
Sole proprietorships are the simplest business form since they are not separate tax or legal entities but rather, extensions of the individual taxpayer that owns them. A taxpayer is a sole proprietor if they are self-employed and are the sole owner of
Matching Investments to Tax Saving Techniques 2019 - 16 CPE Credit Hours
The tax professional is in a special position to detect a client's need for financial planning. Preparing returns discloses assets, savings, business entities, and family members. Knowledge of the client's assets, activities and the tax characteristics of …
Concepts and Mechanics of Exchanges 2020 - 16 CPE Credit Hours
This course alerts the practitioner to the different planning opportunities that surround exchanging. Participants will be able to identify, analyze, and handle effectively the complex tax problems that arise under 1031. This understanding will be …
Entities and Title 2018 - 2 CPE Credit Hours
Before launching into an estate planning program, it’s important to know who owns what and exactly for whom you are planning. This requires that methods of holding title must be analyzed, considered, and selected. Sole proprietorships, S corporations, C …
Employee Compensation and Benefits 2019 - 4 CPE Credit Hours
The various ideas, methods, and techniques to optimize the overall compensation package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees’ pay including wages, salaries, and other perks.
Education Tax Benefits 2020 - 2 CPE Credit Hours
Today taxpayers must plan for their children's education. Touching on various topics such as qualified tuition programs (QTPs), scholarships and fellowships, this mini-course examines the tax treatment of costs related to education. Practitioners will …
Selected Business Expenses 2021 - 2 CPE Credit Hours
Business expenses are the costs of carrying on a trade or business, and they are usually deductible if the business is operated to make a profit. This mini-course reviews various expenses that businesses may deduct and the requirements that must be met …
Tax Bankruptcy and Financial Problems 2021 - 3 CPE Credit Hours
Texas Compliance Pending This course explores many tax issues that arise from filing for bankruptcy. Also addressed are asset protection for the tax practitioner and medical costs covered under §213. There is an examination of …
Travel Entertainment and Auto Rules 2018 - 24 CPE Credit Hours
Updating practitioners on current developments, this core program examines and explains the practical aspects of travel and entertainment deductions. Fundamentals are reviewed and planning opportunities identified. Creative strategies are discussed and …
Concepts and Mechanics of Exchanges 2019 - 16 CPE Credit Hours
This course alerts the practitioner to the different planning opportunities that surround exchanging. Participants will be able to identify, analyze, and handle effectively the complex tax problems that arise under 1031. This understanding will be …
S Corporations 2020 - 3 CPE Credit Hours
In this course, the intricacies of setting up and terminating an S corporation are detailed and taxation is discussed. The numerous advantages and disadvantages of this entity are identified to help practitioners determine whether the S corporation is …
