Santucci
Employee Compensation and Benefits 2017 - 4 CPE
The various ideas, methods, and techniques to optimize the overall compensa-tion package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees’ pay including wages, salaries, and other perks.
Tax Analysis of Investments Using the Internet 2016 - 2 CPE
After reading the materials, participants will be able to:1. Contrast investment goals with purposes and implement the distinc-tion in client financial plans by: a. Assessing the impact of inflation and taxes (versus tax free) on an investment’s rate
Defensive Divorce - 24 CPE Credit Hours
When someone is going through the trauma of a divorce they often do not realize that there are severe tax implica-tions 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 2017 - 2 CPE
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 …
Passive Loss & At-Risk Rules 2016 - 3 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 business activities in excess of income from passive trade or business activities may not be deducted
Business Travel and Entertainment 2017 - 2 CPE
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.
Interest & Debt 2016 - 2 CPE
After reading the materials, participants will be able to:1. Define “interest” and determine whether and how much is tax de-ductible by:a. Describing what constitutes bona fide debt considering economic substance, purpose, and differences that such de
Partnership Taxation - 24 CPE
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
Marital Tax Matters 2017 - 2 CPE
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 …
Tax Research on the Internet - 16 CPE Credit Hours
While use of the Internet has grown tremendously, tax research on the Internet is still evolving from the vacuum tube stage. There’s great potential but a long way to go before the Internet can be fully utilized. In some areas, it’s not ready to compete f
Corporate Taxation 2016 - 2 CPE
After reading the materials, participants will be able to:1. Recognize the key elements of regular corporations, explain their advantages and disadvantages, including tax treatment and tax ad-vantages and disadvantages, and how to distinguish them from
Tax and Financial Problems - 3 CPE Credit Hours
After reading the materials, participants will be able to:1. Identify the three most common types of bankruptcy filings and re-lated provisions that impact individual or business filings.2. Advise clients regarding marital property transfers, asset pr
Entities and Title 2017 - 2 CPE
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 …
Family Tax Planning - 24 CPE Credit Hours
When someone is going through the trauma of a divorce they often do not realize that there are severe tax implica-tions 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 Analysis of Investments Using the Internet 2017 - 2 CPE
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. The tax professional is in a special position to detect a client's need for …
American Recovery Act of 2009 - 4 CPE Credit Hours
After reading the materials, participants will able to:1. Analyze and apply the individual tax provisions of the American Re-covery and Reinvestment Act of 2009 (“Act”) by:a. Determining and claiming the “Making Work Pay’ tax credit, the economic reco
Choosing the RIght Business Entity 2017 - 4 CPE
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 …
Marital Tax Matters 2016 - 2 CPE
After reading the materials, participants will be able to:1. List tax considerations and apply tax guidance to marital break-downs, identify marital status, and describe the effect marital status has on filing status and federal income tax obligations.
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 …
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
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
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 …
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 …
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
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.
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
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 …
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 …
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
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.
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
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,
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 …
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
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 …
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 …
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 - 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 …
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
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
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.
