Santucci
Travel, Entertainment & Auto Rules - 24 CPE
According to the online Internet encyclopedia Wikipedia(http://en.wikipedia.org/wiki/Corporate_travel_management) and the DinersClub (http://www.europeanbusinessreview.com/?p=1533), travel and entertainment expenses are typically a company’s second l
Medical Charitable and Casualty 2017 - 3 CPE
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 consequences of medical costs, charitable contributions, and casualty and theft losses, especially in …
Debt & Interest - 3 CPE Credit Hours
After reading the materials, participants will be able to:1. Describe and define “interest,” list its key components, and deter-mine whether the various types of interest are tax deductible or non-deductible.2. Deduct interest that is paid or accrued
2011-2012 Easy Update - 3 CPE Credit Hours
After reading the materials, participants will be able to:1. Discuss the various issues related to individual income taxes by list-ing the income tax rates for the various tax brackets, quoting the AMT phaseout limits and contribution limits to HSAs, an
Tax Relief Act of 2010 - 4 CPE Credit Hours
After reading the materials, participants will able to:1. Explain the TRUIRJCA changes to individual tax rates, marriage penalty relief, alternative minimum tax relief, tax rates for dividend in-come and capital gain, the adoption credit, employer-provi
Family Tax Planning 2017 - 2 CPE
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 …
Auto Rules - 2 CPE Credit Hours
After reading the materials, participants will be able to:1. Identify and implement various tax vehicle depreciation (§168) and expensing (§179) methods describing their requirements and limita-tions under MACRS and make basis, business use and deductio
Making the Best of Bad Situations - 20 CPE Credit Hours
When someone is going through the trauma of a divorce they often do not real-ize 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,
Tax Bankruptcy and Financial Problems 2017 - 3 CPE
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 …
Medical, Charitable, and Casualty Deductions 2016 - 3 CPE
After reading the chapter, participants will be able to:1. Identify the various deductions related to medical costs bya. Differentiating between deductible and nondeductible items and distinguishing between the types of deductions for dependents; and
Corporate Taxation 2017 - 2 CPE
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.
Concepts and Mechanics of Exchanges - 16 CPE Credit Hours
Real property owners wishing to defer tax on property dispositions have longsought the benefits of exchanging. Nevertheless, the popularity of exchanging asa tax “escape hatch” has always depended on two basic ingredients:(1) High tax rates, and(2
Partnership Taxation 2017 - 2 CPE
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 …
Divorce Transfers & Settlements 2016 - 2 CPE
After reading the materials, participants will be able to:1. Inform clients on the various forms of marital property and how to proceed with a tax structured property settlement pointing out the benefits of premarital agreements to avoid potential divor
Tax, Bankruptcy and Financial Problems 2016 - 3 CPE
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 …
Installment Sales 2016 - 2 CPE
After reading the materials, participants will be able to:1. Analyze the importance, particularly tax deferral, of the installment method, list three requirements to use the method, and define basic in-stallment method terminology.2. Apply the imputed
Installment Sales 2017 - 2 CPE
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.
Selected Business Expenses 2016 - 2 CPE
After reading the materials, participants will be able to:1. List the elements of the §162 and the limitations imposed by the not-for-profit provisions explaining how these elements and restrictions impact business deductions such as cost of goods sold,
Matching Investments to Tax Saving Techniques - 16 CPE
Everyone needs to do financial and investment planning. Whether a person is a business owner or an employee, young or retired, wealthy or poor, they should plan for their financial independence. As Teddy Roosevelt said, “The duty of every citizen is to be
Partnership Taxation 2016 - 2 CPE
After reading the chapter, participants will be able to:1. Explain the tax treatment of partnerships listing advantages and dis-advantages and demonstrating their affect on income attribution.2. Calculate and report partnership income by:a. Identify
Divorce Transfers & Settlements 2017 - 2 CPE
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 - 25 CPE Credit Hours
Sole proprietorships are the simplest business form since they are not separatetax or legal entities but rather, extensions of the individual taxpayer that ownsthem. A taxpayer is a sole proprietor if they are self-employed and are the soleowner of
Passive Loss & At-Risk Rules 2017 - 3 CPE
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 practical aspects of §469, this course addresses the needed …
2012-2013 Easy Update - 3 CPE Credit Hours
After reading the materials, participants will be able to:1. Discuss the various issues related to individual income taxes by list-ing the income tax rates for the various tax brackets, quoting the AMT phaseout limits and contribution limits to HSAs, an
1040 Workshop 2016 - 40 CPE
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 …
1040 Workshop - 40 CPE Credit Hours
The sources of federal tax revenue are individual income taxes; Social Security and other payroll taxes; corporate income taxes; excise taxes; and estate and gift taxes.Note: The individual income tax is the major source of federal revenues, fol-lowed c
Interest and Debt 2017 - 2 CPE
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 characterization, and deductible versus nondeductible interest …
Business Travel and Entertainment 2016 - 2 CPE
After reading the materials, participants will be able to: 1. Identify the away from home requirement listing eligible deductions, distinguish transportation and travel expenses contrasting the caselaw and IRS test for tax home and compare temporary vers
Passive Losses - 16 CPE
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
Property Dispositions 2016 - 2 CPE
After reading the materials, participants will be able to:1. Match capital gains rates to applicable assets using the "basket" ap-proach, identify the requirements of the home sale exclusion, and cal-culate gain using the installment method pointing out
2016-2017 Easy Update - 3 CPE
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.
Corporate Tax Planning - 25 CPE Credit Hours
Many alternatives are available to the new business regarding the legal form it should take. Likewise, an existing busi-ness may find it desirable to change forms. There are advantages and disad-vantages to any business form that are too numerous to becom
Property Dispositions 2017 - 2 CPE
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 …
Education Tax Benefits 2016 - 2 CPE
After reading the materials, participants will be able to:1. Distinguish qualifying education from nonqualifying education un-der §162 and thereby determine which work-related expenses can be deducted.2. Point out the differences between the HOPE (“Am
Bankruptcy Tax Issues 2017 - 2 CPE
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 …
Estate and Gift Taxation - 40 CPE Credit Hours
The objective of this material is simple - to present a unified, consistent and understandableexplanation of financial planning. Unified in that it integrates federaltaxation with financial planning. Consistent because of its synthesis of the major f
Interest and Debt 2017 - 3 CPE
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 …
Choosing a Business Entity 2016 - 4 CPE
After reading the materials, participants will be able to:1. Compare and contrast the central differences among business enti-ties and the advantages and disadvantages associated with five basic business entity types.2. Explain the tax attributes sole
Tax Analysis of Investments Using the Internet - 16 CPE
Everyone needs to do financial and investment planning. Whether a person is a business owner or an employee, young or retired, wealthy or poor, they should plan for their financial independence. As Teddy Roosevelt said, “The duty of every citizen is to be
S Corporations 2016 - 2 CPE
After reading the materials, participants will able to:1. Analyze a client's potential use of the S corporation format by listing its tax advantages and disadvantages, describing the requirements for an S corporation election, identifying eligible S cor
Education Tax Benefits 2017 - 2 CPE
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.
Bankruptcy Tax Issues 2016 - 2 CPE
After reading the materials, participants will be able to:1. Analyze the 2005 Bankruptcy Act by identifying changes to bank-ruptcy procedures and qualifications comparing the three most com-mon types of bankruptcy filings and select the appropriate bank
Dealing with Debt and Interest - 24 CPE
Under §163(a) taxpayers are permitted a deduction for “all interest paid or ac-crued within the taxable year on indebt-edness.” Interest is the amount paid for the use of borrowed money. Thus, mon-ey paid from a borrower to a lender for the use of the mon
S Corporations 2017 - 3 CPE
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 …
2010 Health Care Act - 2 CPE Credit Hours
After reading the materials, participants will be able to:1. Summarize the structural provisions of the Patient Protection and Affordable Care Act (PPAC) as they relate to essential health benefits and levels of coverage and explain how the responsibili
Basic Fringe Benefits 2017 - 5 CPE
This course is an overview of basic fringe benefits and examines their mechanics, compensation methods, valuation, withholding and accounting.
Business Taxation - 24 CPE Credit Hours
The entrepreneurial spirit runs deep in America. The country is filled with peoplewho want to be their own bosses, but no business is entirely a one-man orone-woman show. Every businessperson has a powerful uncle - Uncle Sam - whoplays a role in the
Making the Best of Bad Situations 2017 - 2 CPE
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.
