Virtual Seminar Schedule
2020 Fall Topical Tax Update
September 16, 2020
Wednesday
8 Credit Hours
9:00 – 5:30 EST
Larry Johnson
Kristy Maitre
2020 Fall Topical Income Tax Update
- Program Title: 2020 Fall Topical Income Tax Update
- Date: Wednesday September 16, 2020
- CPE credits: 8
- Time: 9-5:30 EST
- Course Number:
- YH1DR-U-00150-20-I – Federal Tax Law Update ( 4 Credit Hours )
- YH1DR-T-00148-20-I – General Tax ( 3 Credit Hours )
- YH1DR-E-00146-20-I – Ethics ( 1 Credit Hours )
- Field(s) of Study: Taxes & Ethics
- Level: Intermediate
- Presenter: Larry Johnson, Kristy Maitre
- Register Now
Description:
2020 Tax Legislation Updates: Including the Stimulus Payment Issues & COVID Legislation
Covid-19 and the Stimulus Payments have dominated much of the tax season that was extended to July 15, 2020. Discussion will settle on specific issues of these two topics and provide answers to your questions. In addition, let us provide you with an overview of IRS rulings and pronouncements IRS has made some procedural changes; we have expiring provisions to make you aware of and other updates that will impact the 2021 filing season. In addition, we will cover some key issues where guidance has been issued concerning prior enacted law and other updates as released.
SECURE Act: The Secure Act was the first legislation in quite a while concerning retirement. The changes made to retirement programs will impact tax planning significantly. The discussion will center on an overview of the changes emphasizing those that are more common to your client base. A must knowledge requirement, as the changes will impact nearly all clients in some way.
Retirement Planning: Highlights from the CARES and SECURE Acts:
An in-depth discussion of the key elements of these two acts that effect retirement planning. This class will help you prepare for those year-end tax planning conversations concerning retirement. Changes in the law could impact your client in different ways, the key is knowledge of what has changed.
Ethics and the Tax Client: What is a frivolous tax return? It’ more than just a “Congressionally Challenged” issue. What is your ethical responsibility when the issue comes up? Are you able to identify frivolous returns? This exciting new ethics class will help you understand the IRS process and what to look for and avoid. In addition, current updates on ethical opinions from national and state organizations are included. Finally, as we get older the issue of selling your practice or part of the practice is an issue we face. A review of the §7216 rules on the proper procedures of “disclosure” when selling your practice.
Assignment of Income: We all assign income through the “nominee” process when necessary, but are we meeting the “requirements” to properly assign the income to another individual or entity. Recent court cases have defined criteria that must be met to correctly assign income. Does the assignment meet those requirements? This could be an audit issue you may face in the future. Definition of the requirements is a must to protect your client.
1065 Partnership /Distributions:
It’s a good time to review the Form 1065 and the changes to the Form K-1. New items are for information only as well as new entity identification requirements. A quick overview of 1065 distributions and the impact on basis.
Basics of Trusts & Estates & Planning Strategies Trusts & Estate Planning: Estate and tax planning go together, or they should. Do you have the internal tools/knowledge to assist an individual who should have or does estate planning? Join us for some tips on estate planning and the pitfalls to avoid, types of trusts and the resulting Form 1041 filing, and Form 1041 return preparation review and delivery to a client.
Pricing:
| Fall Topical Update |
$239 | – | Register Now |
| Year-End Update |
$279 | – | Register Now |
| Both Seminars |
$399 | Best Value | Register Now |
September 17, 2020
Thursday
8 Credit Hours
10:00 – 6:30 EST
Larry Johnson
Kristy Maitre
2020 Fall Topical Income Tax Update
- Program Title: 2020 Fall Topical Income Tax Update
- Date: Thursday September 17, 2020
- CPE credits: 8
- Time: 10-6:30 EST
- Course Number:
- YH1DR-U-00150-20-I – Federal Tax Law Update ( 4 Credit Hours )
- YH1DR-T-00148-20-I – General Tax ( 3 Credit Hours )
- YH1DR-E-00146-20-I – Ethics ( 1 Credit Hours )
- Field(s) of Study: Taxes & Ethics
- Level: Intermediate
- Presenter: Larry Johnson, Kristy Maitre
- Register Now
Description:
2020 Tax Legislation Updates: Including the Stimulus Payment Issues & COVID Legislation
Covid-19 and the Stimulus Payments have dominated much of the tax season that was extended to July 15, 2020. Discussion will settle on specific issues of these two topics and provide answers to your questions. In addition, let us provide you with an overview of IRS rulings and pronouncements IRS has made some procedural changes; we have expiring provisions to make you aware of and other updates that will impact the 2021 filing season. In addition, we will cover some key issues where guidance has been issued concerning prior enacted law and other updates as released.
SECURE Act: The Secure Act was the first legislation in quite a while concerning retirement. The changes made to retirement programs will impact tax planning significantly. The discussion will center on an overview of the changes emphasizing those that are more common to your client base. A must knowledge requirement, as the changes will impact nearly all clients in some way.
Retirement Planning: Highlights from the CARES and SECURE Acts:
An in-depth discussion of the key elements of these two acts that effect retirement planning. This class will help you prepare for those year-end tax planning conversations concerning retirement. Changes in the law could impact your client in different ways, the key is knowledge of what has changed.
Ethics and the Tax Client: What is a frivolous tax return? It’ more than just a “Congressionally Challenged” issue. What is your ethical responsibility when the issue comes up? Are you able to identify frivolous returns? This exciting new ethics class will help you understand the IRS process and what to look for and avoid. In addition, current updates on ethical opinions from national and state organizations are included. Finally, as we get older the issue of selling your practice or part of the practice is an issue we face. A review of the §7216 rules on the proper procedures of “disclosure” when selling your practice.
Assignment of Income: We all assign income through the “nominee” process when necessary, but are we meeting the “requirements” to properly assign the income to another individual or entity. Recent court cases have defined criteria that must be met to correctly assign income. Does the assignment meet those requirements? This could be an audit issue you may face in the future. Definition of the requirements is a must to protect your client.
1065 Partnership /Distributions:
It’s a good time to review the Form 1065 and the changes to the Form K-1. New items are for information only as well as new entity identification requirements. A quick overview of 1065 distributions and the impact on basis.
Basics of Trusts & Estates & Planning Strategies Trusts & Estate Planning: Estate and tax planning go together, or they should. Do you have the internal tools/knowledge to assist an individual who should have or does estate planning? Join us for some tips on estate planning and the pitfalls to avoid, types of trusts and the resulting Form 1041 filing, and Form 1041 return preparation review and delivery to a client.
Pricing:
| Fall Topical Update |
$239 | – | Register Now |
| Year-End Update |
$279 | – | Register Now |
| Both Seminars |
$399 | Best Value | Register Now |
September 22, 2020
Tuesday
8 Credit Hours
9:00 – 5:30 EST
Michael Miranda
Kristy Maitre
2020 Fall Topical Income Tax Update
- Program Title: 2020 Fall Topical Income Tax Update
- Date: Tuesday September 22, 2020
- CPE credits: 8
- Time: 9-5:30 EST
- Course Number:
- YH1DR-U-00150-20-I – Federal Tax Law Update ( 4 Credit Hours )
- YH1DR-T-00148-20-I – General Tax ( 3 Credit Hours )
- YH1DR-E-00146-20-I – Ethics ( 1 Credit Hours )
- Field(s) of Study: Taxes & Ethics
- Level: Intermediate
- Presenter: Michael Miranda, Kristy Maitre
- Register Now
Description:
2020 Tax Legislation Updates: Including the Stimulus Payment Issues & COVID Legislation
Covid-19 and the Stimulus Payments have dominated much of the tax season that was extended to July 15, 2020. Discussion will settle on specific issues of these two topics and provide answers to your questions. In addition, let us provide you with an overview of IRS rulings and pronouncements IRS has made some procedural changes; we have expiring provisions to make you aware of and other updates that will impact the 2021 filing season. In addition, we will cover some key issues where guidance has been issued concerning prior enacted law and other updates as released.
SECURE Act: The Secure Act was the first legislation in quite a while concerning retirement. The changes made to retirement programs will impact tax planning significantly. The discussion will center on an overview of the changes emphasizing those that are more common to your client base. A must knowledge requirement, as the changes will impact nearly all clients in some way.
Retirement Planning: Highlights from the CARES and SECURE Acts:
An in-depth discussion of the key elements of these two acts that effect retirement planning. This class will help you prepare for those year-end tax planning conversations concerning retirement. Changes in the law could impact your client in different ways, the key is knowledge of what has changed.
Ethics and the Tax Client: What is a frivolous tax return? It’ more than just a “Congressionally Challenged” issue. What is your ethical responsibility when the issue comes up? Are you able to identify frivolous returns? This exciting new ethics class will help you understand the IRS process and what to look for and avoid. In addition, current updates on ethical opinions from national and state organizations are included. Finally, as we get older the issue of selling your practice or part of the practice is an issue we face. A review of the §7216 rules on the proper procedures of “disclosure” when selling your practice.
Assignment of Income: We all assign income through the “nominee” process when necessary, but are we meeting the “requirements” to properly assign the income to another individual or entity. Recent court cases have defined criteria that must be met to correctly assign income. Does the assignment meet those requirements? This could be an audit issue you may face in the future. Definition of the requirements is a must to protect your client.
1065 Partnership /Distributions:
It’s a good time to review the Form 1065 and the changes to the Form K-1. New items are for information only as well as new entity identification requirements. A quick overview of 1065 distributions and the impact on basis.
Basics of Trusts & Estates & Planning Strategies Trusts & Estate Planning: Estate and tax planning go together, or they should. Do you have the internal tools/knowledge to assist an individual who should have or does estate planning? Join us for some tips on estate planning and the pitfalls to avoid, types of trusts and the resulting Form 1041 filing, and Form 1041 return preparation review and delivery to a client.
Pricing:
| Fall Topical Update |
$239 | – | Register Now |
| Year-End Update |
$279 | – | Register Now |
| Both Seminars |
$399 | Best Value | Register Now |
September 24, 2020
Thursday
8 Credit Hours
11:00 – 7:30 EST
Larry Johnson
AJ Reynolds
2020 Fall Topical Income Tax Update
- Program Title: 2020 Fall Topical Income Tax Update
- Date: Thursday September 24, 2020
- CPE credits: 8
- Time: 11-7:30 EST
- Course Number:
- YH1DR-U-00150-20-I – Federal Tax Law Update ( 4 Credit Hours )
- YH1DR-T-00148-20-I – General Tax ( 3 Credit Hours )
- YH1DR-E-00146-20-I – Ethics ( 1 Credit Hours )
- Field(s) of Study: Taxes & Ethics
- Level: Intermediate
- Presenter: Larry Johnson, AJ Reynolds
- Register Now
Description:
2020 Tax Legislation Updates: Including the Stimulus Payment Issues & COVID Legislation
Covid-19 and the Stimulus Payments have dominated much of the tax season that was extended to July 15, 2020. Discussion will settle on specific issues of these two topics and provide answers to your questions. In addition, let us provide you with an overview of IRS rulings and pronouncements IRS has made some procedural changes; we have expiring provisions to make you aware of and other updates that will impact the 2021 filing season. In addition, we will cover some key issues where guidance has been issued concerning prior enacted law and other updates as released.
SECURE Act: The Secure Act was the first legislation in quite a while concerning retirement. The changes made to retirement programs will impact tax planning significantly. The discussion will center on an overview of the changes emphasizing those that are more common to your client base. A must knowledge requirement, as the changes will impact nearly all clients in some way.
Retirement Planning: Highlights from the CARES and SECURE Acts:
An in-depth discussion of the key elements of these two acts that effect retirement planning. This class will help you prepare for those year-end tax planning conversations concerning retirement. Changes in the law could impact your client in different ways, the key is knowledge of what has changed.
Ethics and the Tax Client: What is a frivolous tax return? It’ more than just a “Congressionally Challenged” issue. What is your ethical responsibility when the issue comes up? Are you able to identify frivolous returns? This exciting new ethics class will help you understand the IRS process and what to look for and avoid. In addition, current updates on ethical opinions from national and state organizations are included. Finally, as we get older the issue of selling your practice or part of the practice is an issue we face. A review of the §7216 rules on the proper procedures of “disclosure” when selling your practice.
Assignment of Income: We all assign income through the “nominee” process when necessary, but are we meeting the “requirements” to properly assign the income to another individual or entity. Recent court cases have defined criteria that must be met to correctly assign income. Does the assignment meet those requirements? This could be an audit issue you may face in the future. Definition of the requirements is a must to protect your client.
1065 Partnership /Distributions:
It’s a good time to review the Form 1065 and the changes to the Form K-1. New items are for information only as well as new entity identification requirements. A quick overview of 1065 distributions and the impact on basis.
Basics of Trusts & Estates & Planning Strategies Trusts & Estate Planning: Estate and tax planning go together, or they should. Do you have the internal tools/knowledge to assist an individual who should have or does estate planning? Join us for some tips on estate planning and the pitfalls to avoid, types of trusts and the resulting Form 1041 filing, and Form 1041 return preparation review and delivery to a client.
Pricing:
| Fall Topical Update |
$239 | – | Register Now |
| Year-End Update |
$279 | – | Register Now |
| Both Seminars |
$399 | Best Value | Register Now |
September 26, 2020
Saturday
8 Credit Hours
9:00 – 5:30 EST
Michael Miranda
AJ Reynolds
2020 Fall Topical Income Tax Update
- Program Title: 2020 Fall Topical Income Tax Update
- Date: Saturday September 26, 2020
- CPE credits: 8
- Time: 9- 5:30 EST
- Course Number:
- YH1DR-U-00150-20-I – Federal Tax Law Update ( 4 Credit Hours )
- YH1DR-T-00148-20-I – General Tax ( 3 Credit Hours )
- YH1DR-E-00146-20-I – Ethics ( 1 Credit Hours )
- Field(s) of Study: Taxes & Ethics
- Level: Intermediate
- Presenter: Michael Miranda, AJ Reynolds
- Register Now
Description:
2020 Tax Legislation Updates: Including the Stimulus Payment Issues & COVID Legislation
Covid-19 and the Stimulus Payments have dominated much of the tax season that was extended to July 15, 2020. Discussion will settle on specific issues of these two topics and provide answers to your questions. In addition, let us provide you with an overview of IRS rulings and pronouncements IRS has made some procedural changes; we have expiring provisions to make you aware of and other updates that will impact the 2021 filing season. In addition, we will cover some key issues where guidance has been issued concerning prior enacted law and other updates as released.
SECURE Act: The Secure Act was the first legislation in quite a while concerning retirement. The changes made to retirement programs will impact tax planning significantly. The discussion will center on an overview of the changes emphasizing those that are more common to your client base. A must knowledge requirement, as the changes will impact nearly all clients in some way.
Retirement Planning: Highlights from the CARES and SECURE Acts:
An in-depth discussion of the key elements of these two acts that effect retirement planning. This class will help you prepare for those year-end tax planning conversations concerning retirement. Changes in the law could impact your client in different ways, the key is knowledge of what has changed.
Ethics and the Tax Client: What is a frivolous tax return? It’ more than just a “Congressionally Challenged” issue. What is your ethical responsibility when the issue comes up? Are you able to identify frivolous returns? This exciting new ethics class will help you understand the IRS process and what to look for and avoid. In addition, current updates on ethical opinions from national and state organizations are included. Finally, as we get older the issue of selling your practice or part of the practice is an issue we face. A review of the §7216 rules on the proper procedures of “disclosure” when selling your practice.
Assignment of Income: We all assign income through the “nominee” process when necessary, but are we meeting the “requirements” to properly assign the income to another individual or entity. Recent court cases have defined criteria that must be met to correctly assign income. Does the assignment meet those requirements? This could be an audit issue you may face in the future. Definition of the requirements is a must to protect your client.
1065 Partnership /Distributions:
It’s a good time to review the Form 1065 and the changes to the Form K-1. New items are for information only as well as new entity identification requirements. A quick overview of 1065 distributions and the impact on basis.
Basics of Trusts & Estates & Planning Strategies Trusts & Estate Planning: Estate and tax planning go together, or they should. Do you have the internal tools/knowledge to assist an individual who should have or does estate planning? Join us for some tips on estate planning and the pitfalls to avoid, types of trusts and the resulting Form 1041 filing, and Form 1041 return preparation review and delivery to a client.
Pricing:
| Fall Topical Update |
$239 | – | Register Now |
| Year-End Update |
$279 | – | Register Now |
| Both Seminars |
$399 | Best Value | Register Now |
October 2, 2020
Friday
8 Credit Hours
9:00 – 5:30 EST
Michael Miranda
AJ Reynolds
2020 Fall Topical Income Tax Update
- Program Title: 2020 Fall Topical Income Tax Update
- Date: Friday October 2, 2020
- CPE credits: 8
- Time: 9-5:30 EST
- Course Number:
- YH1DR-U-00150-20-I – Federal Tax Law Update ( 4 Credit Hours )
- YH1DR-T-00148-20-I – General Tax ( 3 Credit Hours )
- YH1DR-E-00146-20-I – Ethics ( 1 Credit Hours )
- Field(s) of Study: Taxes & Ethics
- Level: Intermediate
- Presenter: Michael Miranda, AJ Reynolds
- Register Now
Description:
2020 Tax Legislation Updates: Including the Stimulus Payment Issues & COVID Legislation
Covid-19 and the Stimulus Payments have dominated much of the tax season that was extended to July 15, 2020. Discussion will settle on specific issues of these two topics and provide answers to your questions. In addition, let us provide you with an overview of IRS rulings and pronouncements IRS has made some procedural changes; we have expiring provisions to make you aware of and other updates that will impact the 2021 filing season. In addition, we will cover some key issues where guidance has been issued concerning prior enacted law and other updates as released.
SECURE Act: The Secure Act was the first legislation in quite a while concerning retirement. The changes made to retirement programs will impact tax planning significantly. The discussion will center on an overview of the changes emphasizing those that are more common to your client base. A must knowledge requirement, as the changes will impact nearly all clients in some way.
Retirement Planning: Highlights from the CARES and SECURE Acts:
An in-depth discussion of the key elements of these two acts that effect retirement planning. This class will help you prepare for those year-end tax planning conversations concerning retirement. Changes in the law could impact your client in different ways, the key is knowledge of what has changed.
Ethics and the Tax Client: What is a frivolous tax return? It’ more than just a “Congressionally Challenged” issue. What is your ethical responsibility when the issue comes up? Are you able to identify frivolous returns? This exciting new ethics class will help you understand the IRS process and what to look for and avoid. In addition, current updates on ethical opinions from national and state organizations are included. Finally, as we get older the issue of selling your practice or part of the practice is an issue we face. A review of the §7216 rules on the proper procedures of “disclosure” when selling your practice.
Assignment of Income: We all assign income through the “nominee” process when necessary, but are we meeting the “requirements” to properly assign the income to another individual or entity. Recent court cases have defined criteria that must be met to correctly assign income. Does the assignment meet those requirements? This could be an audit issue you may face in the future. Definition of the requirements is a must to protect your client.
1065 Partnership /Distributions:
It’s a good time to review the Form 1065 and the changes to the Form K-1. New items are for information only as well as new entity identification requirements. A quick overview of 1065 distributions and the impact on basis.
Basics of Trusts & Estates & Planning Strategies Trusts & Estate Planning: Estate and tax planning go together, or they should. Do you have the internal tools/knowledge to assist an individual who should have or does estate planning? Join us for some tips on estate planning and the pitfalls to avoid, types of trusts and the resulting Form 1041 filing, and Form 1041 return preparation review and delivery to a client.
Pricing:
| Fall Topical Update |
$239 | – | Register Now |
| Year-End Update |
$279 | – | Register Now |
| Both Seminars |
$399 | Best Value | Register Now |
2020 Year-End Federal Tax Update
December 1, 2020
Tuesday
8 Credit Hours
9:00 – 5:30 EST
AJ Reynolds
Kristy Maitre
2020 Fall Topical Income Tax Update
- Program Title: 2020 Basics & Beyond Year-End Update
- Date: Tuesday December 1, 2020
- CPE credits: 8
- Time: 9-5:30 EST
- Course Number:
- YH1DR-U-00151-20-I – Federal Tax Law Update ( 4 Credit Hours )
- YH1DR-T-00149-20-I – General Tax ( 3 Credit Hours )
- YH1DR-E-00147-20-I – Ethics ( 1 Credit Hours )
- Field(s) of Study: Taxes & Ethics
- Level: Intermediate
- Presenter: AJ Reynolds, Kristy Maitre
- Register Now
Description:
2020 Income Tax Legislation: Let us provide you with an overview of new and proposed legislation, significant cases, IRS rulings and pronouncements. Though it is an election year, Congress and the President will be looking at TCJA 2.0 and whether those provisions that expire at the end of 2019 will be renewed and whether the TCJA will be made permanent. In addition, a review of new guidance issued and a forms review of changes that we face in the 2020 tax forms.
QBI, CARES and Secure Act Unique Year End Issues: We will present you with the new developments regarding §199A changes. We now have two seasons under our belt and QBI is still a struggle for some. The class will review QBI and the changes to the Form 1099 PATR for 2020. The Secure Act has many issues that will impact year-end planning, we will take a look at those and other issues that may impact your client at year end. Finally, CARES brought many challenges in 2020 and will continue to be an issue during the 2021 tax season. A review of some the more obscure issues will be included.
Meals and Entertainment under the TCJA: The TCJA made significant changes to meals and entertainment. Let’s review the guidance issued so we can better serve our client population.
IRC 121 and the Primary Residence: The Internal Revenue Code has fortified home ownership through provisions allowing deductions for mortgage interest, mortgage insurance premium, real estate taxes and the IRC Section 121 exclusion. This session will explore the tax consequences of qualified use, non-qualified use, conversion of primary residence to rental property, home office use, and other scenarios that have tax implications.
Ethics – The Creative Tax Professional: With our discussion in the fall on the frivolous tax return, we will take an additional leap into where law begins and creatively can get you in trouble. This segment is directly related to your professional responsibilities and includes examples where you decide whether a line has been crossed, are we on the line or the ethics/decision allows you to sleep at night. Be prepared to discuss some the issues we will raise and the pros and cons. We hope for a lively discussion from our audience as we take a look at the fine line between leaping at first glance and contemplation before you leap. In addition, current updates on ethical opinions from national and state organizations are included.
S-Corporation Basis Issues: As we struggle with new law to provide basis information if a loss is incurred, we will review the basic of S Corporation basis issues as well as an overview of the changes to the 1120-S K-1.
Centralized Partnership Audit Regime: This section will focus on the new series of forms issued concerning the Centralized Partnership Audit Regime. One of the key issues on IRS’s project list is full implementation of the new partnership audit regime.
• Understanding the “election out” process.
• New forms and any new guidance will be shared.
Preparing for the 2021 Tax Season and the Coronavirus Impact
The 2021 tax season could be one of most challenging season tax professionals will face. This class is a catch all, we will discuss issues that have not been discussed in other sessions and update you on new guidance. Introduce you to new forms and changes. The point is to prepare you for tax season and provide you with the tools you need to assist your client and navigate the 2021 tax season.
Pricing:
| Fall Topical Update |
$239 | – | Register Now |
| Year-End Update |
$279 | – | Register Now |
| Both Seminars |
$399 | Best Value | Register Now |
December 3, 2020
Thursday
8 Credit Hours
10:00 – 6:30 EST
AJ Reynolds
Kristy Maitre
2020 Fall Topical Income Tax Update
- Program Title: 2020 Basics & Beyond Year-End Update
- Date: Thursday December 3, 2020
- CPE credits: 8
- Time: 10-6:30 EST
- Course Number:
- YH1DR-U-00151-20-I – Federal Tax Law Update ( 4 Credit Hours )
- YH1DR-T-00149-20-I – General Tax ( 3 Credit Hours )
- YH1DR-E-00147-20-I – Ethics ( 1 Credit Hours )
- Field(s) of Study: Taxes & Ethics
- Level: Intermediate
- Presenter: AJ Reynolds, Kristy Maitre
- Register Now
Description:
2020 Income Tax Legislation: Let us provide you with an overview of new and proposed legislation, significant cases, IRS rulings and pronouncements. Though it is an election year, Congress and the President will be looking at TCJA 2.0 and whether those provisions that expire at the end of 2019 will be renewed and whether the TCJA will be made permanent. In addition, a review of new guidance issued and a forms review of changes that we face in the 2020 tax forms.
QBI, CARES and Secure Act Unique Year End Issues: We will present you with the new developments regarding §199A changes. We now have two seasons under our belt and QBI is still a struggle for some. The class will review QBI and the changes to the Form 1099 PATR for 2020. The Secure Act has many issues that will impact year-end planning, we will take a look at those and other issues that may impact your client at year end. Finally, CARES brought many challenges in 2020 and will continue to be an issue during the 2021 tax season. A review of some the more obscure issues will be included.
Meals and Entertainment under the TCJA: The TCJA made significant changes to meals and entertainment. Let’s review the guidance issued so we can better serve our client population.
IRC 121 and the Primary Residence: The Internal Revenue Code has fortified home ownership through provisions allowing deductions for mortgage interest, mortgage insurance premium, real estate taxes and the IRC Section 121 exclusion. This session will explore the tax consequences of qualified use, non-qualified use, conversion of primary residence to rental property, home office use, and other scenarios that have tax implications.
Ethics – The Creative Tax Professional: With our discussion in the fall on the frivolous tax return, we will take an additional leap into where law begins and creatively can get you in trouble. This segment is directly related to your professional responsibilities and includes examples where you decide whether a line has been crossed, are we on the line or the ethics/decision allows you to sleep at night. Be prepared to discuss some the issues we will raise and the pros and cons. We hope for a lively discussion from our audience as we take a look at the fine line between leaping at first glance and contemplation before you leap. In addition, current updates on ethical opinions from national and state organizations are included.
S-Corporation Basis Issues: As we struggle with new law to provide basis information if a loss is incurred, we will review the basic of S Corporation basis issues as well as an overview of the changes to the 1120-S K-1.
Centralized Partnership Audit Regime: This section will focus on the new series of forms issued concerning the Centralized Partnership Audit Regime. One of the key issues on IRS’s project list is full implementation of the new partnership audit regime.
• Understanding the “election out” process.
• New forms and any new guidance will be shared.
Preparing for the 2021 Tax Season and the Coronavirus Impact
The 2021 tax season could be one of most challenging season tax professionals will face. This class is a catch all, we will discuss issues that have not been discussed in other sessions and update you on new guidance. Introduce you to new forms and changes. The point is to prepare you for tax season and provide you with the tools you need to assist your client and navigate the 2021 tax season.
Pricing:
| Fall Topical Update |
$239 | – | Register Now |
| Year-End Update |
$279 | – | Register Now |
| Both Seminars |
$399 | Best Value | Register Now |
December 5, 2020
Saturday
8 Credit Hours
9:00 – 5:30 EST
AJ Reynolds
Kristy Maitre
2020 Fall Topical Income Tax Update
- Program Title: 2020 Basics & Beyond Year-End Update
- Date: Saturday December 5, 2020
- CPE credits: 8
- Time: 9-5:30 EST
- Course Number:
- YH1DR-U-00151-20-I – Federal Tax Law Update ( 4 Credit Hours )
- YH1DR-T-00149-20-I – General Tax ( 3 Credit Hours )
- YH1DR-E-00147-20-I – Ethics ( 1 Credit Hours )
- Field(s) of Study: Taxes & Ethics
- Level: Intermediate
- Presenter: AJ Reynolds, Kristy Maitre
- Register Now
Description:
2020 Income Tax Legislation: Let us provide you with an overview of new and proposed legislation, significant cases, IRS rulings and pronouncements. Though it is an election year, Congress and the President will be looking at TCJA 2.0 and whether those provisions that expire at the end of 2019 will be renewed and whether the TCJA will be made permanent. In addition, a review of new guidance issued and a forms review of changes that we face in the 2020 tax forms.
QBI, CARES and Secure Act Unique Year End Issues: We will present you with the new developments regarding §199A changes. We now have two seasons under our belt and QBI is still a struggle for some. The class will review QBI and the changes to the Form 1099 PATR for 2020. The Secure Act has many issues that will impact year-end planning, we will take a look at those and other issues that may impact your client at year end. Finally, CARES brought many challenges in 2020 and will continue to be an issue during the 2021 tax season. A review of some the more obscure issues will be included.
Meals and Entertainment under the TCJA: The TCJA made significant changes to meals and entertainment. Let’s review the guidance issued so we can better serve our client population.
IRC 121 and the Primary Residence: The Internal Revenue Code has fortified home ownership through provisions allowing deductions for mortgage interest, mortgage insurance premium, real estate taxes and the IRC Section 121 exclusion. This session will explore the tax consequences of qualified use, non-qualified use, conversion of primary residence to rental property, home office use, and other scenarios that have tax implications.
Ethics – The Creative Tax Professional: With our discussion in the fall on the frivolous tax return, we will take an additional leap into where law begins and creatively can get you in trouble. This segment is directly related to your professional responsibilities and includes examples where you decide whether a line has been crossed, are we on the line or the ethics/decision allows you to sleep at night. Be prepared to discuss some the issues we will raise and the pros and cons. We hope for a lively discussion from our audience as we take a look at the fine line between leaping at first glance and contemplation before you leap. In addition, current updates on ethical opinions from national and state organizations are included.
S-Corporation Basis Issues: As we struggle with new law to provide basis information if a loss is incurred, we will review the basic of S Corporation basis issues as well as an overview of the changes to the 1120-S K-1.
Centralized Partnership Audit Regime: This section will focus on the new series of forms issued concerning the Centralized Partnership Audit Regime. One of the key issues on IRS’s project list is full implementation of the new partnership audit regime.
• Understanding the “election out” process.
• New forms and any new guidance will be shared.
Preparing for the 2021 Tax Season and the Coronavirus Impact
The 2021 tax season could be one of most challenging season tax professionals will face. This class is a catch all, we will discuss issues that have not been discussed in other sessions and update you on new guidance. Introduce you to new forms and changes. The point is to prepare you for tax season and provide you with the tools you need to assist your client and navigate the 2021 tax season.
Pricing:
| Fall Topical Update |
$239 | – | Register Now |
| Year-End Update |
$279 | – | Register Now |
| Both Seminars |
$399 | Best Value | Register Now |
December 9, 2020
Wednesday
8 Credit Hours
11:00 – 7:30 EST
Larry Johnson
Michael Miranda
2020 Fall Topical Income Tax Update
- Program Title: 2020 Basics & Beyond Year-End Update
- Date: Wednesday December 9, 2020
- CPE credits: 8
- Time: 11-7:30 EST
- Course Number:
- YH1DR-U-00151-20-I – Federal Tax Law Update ( 4 Credit Hours )
- YH1DR-T-00149-20-I – General Tax ( 3 Credit Hours )
- YH1DR-E-00147-20-I – Ethics ( 1 Credit Hours )
- Field(s) of Study: Taxes & Ethics
- Level: Intermediate
- Presenter: Larry Johnson, Michael Miranda
- Register Now
Description:
2020 Income Tax Legislation: Let us provide you with an overview of new and proposed legislation, significant cases, IRS rulings and pronouncements. Though it is an election year, Congress and the President will be looking at TCJA 2.0 and whether those provisions that expire at the end of 2019 will be renewed and whether the TCJA will be made permanent. In addition, a review of new guidance issued and a forms review of changes that we face in the 2020 tax forms.
QBI, CARES and Secure Act Unique Year End Issues: We will present you with the new developments regarding §199A changes. We now have two seasons under our belt and QBI is still a struggle for some. The class will review QBI and the changes to the Form 1099 PATR for 2020. The Secure Act has many issues that will impact year-end planning, we will take a look at those and other issues that may impact your client at year end. Finally, CARES brought many challenges in 2020 and will continue to be an issue during the 2021 tax season. A review of some the more obscure issues will be included.
Meals and Entertainment under the TCJA: The TCJA made significant changes to meals and entertainment. Let’s review the guidance issued so we can better serve our client population.
IRC 121 and the Primary Residence: The Internal Revenue Code has fortified home ownership through provisions allowing deductions for mortgage interest, mortgage insurance premium, real estate taxes and the IRC Section 121 exclusion. This session will explore the tax consequences of qualified use, non-qualified use, conversion of primary residence to rental property, home office use, and other scenarios that have tax implications.
Ethics – The Creative Tax Professional: With our discussion in the fall on the frivolous tax return, we will take an additional leap into where law begins and creatively can get you in trouble. This segment is directly related to your professional responsibilities and includes examples where you decide whether a line has been crossed, are we on the line or the ethics/decision allows you to sleep at night. Be prepared to discuss some the issues we will raise and the pros and cons. We hope for a lively discussion from our audience as we take a look at the fine line between leaping at first glance and contemplation before you leap. In addition, current updates on ethical opinions from national and state organizations are included.
S-Corporation Basis Issues: As we struggle with new law to provide basis information if a loss is incurred, we will review the basic of S Corporation basis issues as well as an overview of the changes to the 1120-S K-1.
Centralized Partnership Audit Regime: This section will focus on the new series of forms issued concerning the Centralized Partnership Audit Regime. One of the key issues on IRS’s project list is full implementation of the new partnership audit regime.
• Understanding the “election out” process.
• New forms and any new guidance will be shared.
Preparing for the 2021 Tax Season and the Coronavirus Impact
The 2021 tax season could be one of most challenging season tax professionals will face. This class is a catch all, we will discuss issues that have not been discussed in other sessions and update you on new guidance. Introduce you to new forms and changes. The point is to prepare you for tax season and provide you with the tools you need to assist your client and navigate the 2021 tax season.
Pricing:
| Fall Topical Update |
$239 | – | Register Now |
| Year-End Update |
$279 | – | Register Now |
| Both Seminars |
$399 | Best Value | Register Now |
December 10, 2020
Thursday
8 Credit Hours
9:00 – 5:30 EST
Larry Johnson
Michael Miranda
2020 Fall Topical Income Tax Update
- Program Title: 2020 Basics & Beyond Year-End Update
- Date: Thursday December 10, 2020
- CPE credits: 8
- Time: 9-5:30 EST
- Course Number:
- YH1DR-U-00151-20-I – Federal Tax Law Update ( 4 Credit Hours )
- YH1DR-T-00149-20-I – General Tax ( 3 Credit Hours )
- YH1DR-E-00147-20-I – Ethics ( 1 Credit Hours )
- Field(s) of Study: Taxes & Ethics
- Level: Intermediate
- Presenter: Larry Johnson, Michael Miranda
- Register Now
Description:
2020 Income Tax Legislation: Let us provide you with an overview of new and proposed legislation, significant cases, IRS rulings and pronouncements. Though it is an election year, Congress and the President will be looking at TCJA 2.0 and whether those provisions that expire at the end of 2019 will be renewed and whether the TCJA will be made permanent. In addition, a review of new guidance issued and a forms review of changes that we face in the 2020 tax forms.
QBI, CARES and Secure Act Unique Year End Issues: We will present you with the new developments regarding §199A changes. We now have two seasons under our belt and QBI is still a struggle for some. The class will review QBI and the changes to the Form 1099 PATR for 2020. The Secure Act has many issues that will impact year-end planning, we will take a look at those and other issues that may impact your client at year end. Finally, CARES brought many challenges in 2020 and will continue to be an issue during the 2021 tax season. A review of some the more obscure issues will be included.
Meals and Entertainment under the TCJA: The TCJA made significant changes to meals and entertainment. Let’s review the guidance issued so we can better serve our client population.
IRC 121 and the Primary Residence: The Internal Revenue Code has fortified home ownership through provisions allowing deductions for mortgage interest, mortgage insurance premium, real estate taxes and the IRC Section 121 exclusion. This session will explore the tax consequences of qualified use, non-qualified use, conversion of primary residence to rental property, home office use, and other scenarios that have tax implications.
Ethics – The Creative Tax Professional: With our discussion in the fall on the frivolous tax return, we will take an additional leap into where law begins and creatively can get you in trouble. This segment is directly related to your professional responsibilities and includes examples where you decide whether a line has been crossed, are we on the line or the ethics/decision allows you to sleep at night. Be prepared to discuss some the issues we will raise and the pros and cons. We hope for a lively discussion from our audience as we take a look at the fine line between leaping at first glance and contemplation before you leap. In addition, current updates on ethical opinions from national and state organizations are included.
S-Corporation Basis Issues: As we struggle with new law to provide basis information if a loss is incurred, we will review the basic of S Corporation basis issues as well as an overview of the changes to the 1120-S K-1.
Centralized Partnership Audit Regime: This section will focus on the new series of forms issued concerning the Centralized Partnership Audit Regime. One of the key issues on IRS’s project list is full implementation of the new partnership audit regime.
• Understanding the “election out” process.
• New forms and any new guidance will be shared.
Preparing for the 2021 Tax Season and the Coronavirus Impact
The 2021 tax season could be one of most challenging season tax professionals will face. This class is a catch all, we will discuss issues that have not been discussed in other sessions and update you on new guidance. Introduce you to new forms and changes. The point is to prepare you for tax season and provide you with the tools you need to assist your client and navigate the 2021 tax season.
Pricing:
| Fall Topical Update |
$239 | – | Register Now |
| Year-End Update |
$279 | – | Register Now |
| Both Seminars |
$399 | Best Value | Register Now |
December 11, 2020
Friday
8 Credit Hours
9:00 – 5:30 EST
Larry Johnson
Michael Miranda
2020 Fall Topical Income Tax Update
- Program Title: 2020 Basics & Beyond Year-End Update
- Date: Friday December 11, 2020
- CPE credits: 8
- Time: 9-5:30 EST
- Course Number:
- YH1DR-U-00151-20-I – Federal Tax Law Update ( 4 Credit Hours )
- YH1DR-T-00149-20-I – General Tax ( 3 Credit Hours )
- YH1DR-E-00147-20-I – Ethics ( 1 Credit Hours )
- Field(s) of Study: Taxes & Ethics
- Level: Intermediate
- Presenter: Larry Johnson, Michael Miranda
- Register Now
Description:
2020 Income Tax Legislation: Let us provide you with an overview of new and proposed legislation, significant cases, IRS rulings and pronouncements. Though it is an election year, Congress and the President will be looking at TCJA 2.0 and whether those provisions that expire at the end of 2019 will be renewed and whether the TCJA will be made permanent. In addition, a review of new guidance issued and a forms review of changes that we face in the 2020 tax forms.
QBI, CARES and Secure Act Unique Year End Issues: We will present you with the new developments regarding §199A changes. We now have two seasons under our belt and QBI is still a struggle for some. The class will review QBI and the changes to the Form 1099 PATR for 2020. The Secure Act has many issues that will impact year-end planning, we will take a look at those and other issues that may impact your client at year end. Finally, CARES brought many challenges in 2020 and will continue to be an issue during the 2021 tax season. A review of some the more obscure issues will be included.
Meals and Entertainment under the TCJA: The TCJA made significant changes to meals and entertainment. Let’s review the guidance issued so we can better serve our client population.
IRC 121 and the Primary Residence: The Internal Revenue Code has fortified home ownership through provisions allowing deductions for mortgage interest, mortgage insurance premium, real estate taxes and the IRC Section 121 exclusion. This session will explore the tax consequences of qualified use, non-qualified use, conversion of primary residence to rental property, home office use, and other scenarios that have tax implications.
Ethics – The Creative Tax Professional: With our discussion in the fall on the frivolous tax return, we will take an additional leap into where law begins and creatively can get you in trouble. This segment is directly related to your professional responsibilities and includes examples where you decide whether a line has been crossed, are we on the line or the ethics/decision allows you to sleep at night. Be prepared to discuss some the issues we will raise and the pros and cons. We hope for a lively discussion from our audience as we take a look at the fine line between leaping at first glance and contemplation before you leap. In addition, current updates on ethical opinions from national and state organizations are included.
S-Corporation Basis Issues: As we struggle with new law to provide basis information if a loss is incurred, we will review the basic of S Corporation basis issues as well as an overview of the changes to the 1120-S K-1.
Centralized Partnership Audit Regime: This section will focus on the new series of forms issued concerning the Centralized Partnership Audit Regime. One of the key issues on IRS’s project list is full implementation of the new partnership audit regime.
• Understanding the “election out” process.
• New forms and any new guidance will be shared.
Preparing for the 2021 Tax Season and the Coronavirus Impact
The 2021 tax season could be one of most challenging season tax professionals will face. This class is a catch all, we will discuss issues that have not been discussed in other sessions and update you on new guidance. Introduce you to new forms and changes. The point is to prepare you for tax season and provide you with the tools you need to assist your client and navigate the 2021 tax season.
Pricing:
| Fall Topical Update |
$239 | – | Register Now |
| Year-End Update |
$279 | – | Register Now |
| Both Seminars |
$399 | Best Value | Register Now |
