CPE + Events Catalog
2026-27 OSCPA-Select™ CPE - 2 catalog options:
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Tax Planning for Rental Real Estate (4 hours - morning) - NEW! - Webcast
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Online
4.0 Credits
Member Price: $195
The taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity. How do you know if someone is a real estate professional? In this course, we will explore all these issues and many more. Through real-world examples and discussion, this course will delve into exceptions to rental status, qualifications for material participation, and requirements for active status. Additionally, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture. OSCPA has partnered with the Washington Society of CPAs for this event.
Trust & Estate Mastery Series: Estate Elections and Administration (2 hours - late morning) - NEW! - Webcast
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Online
2.0 Credits
Member Price: $75
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Estates are also taxed under Subchapter J but they are different from trusts, including revocable trusts used for estate administration. In this session you will learn about the deductions and elections that are unique to probate estates, how and when to use the IRC 645 election to treat a revocable living trust as part of an estate, accounting for income in respect of a decedent (IRD), and how to coordinate income and deductions between the final 1040, the estate tax return, and the trust income tax return. This event is part of the Trust & Estate Mastery Series Bundle. There are 10 courses included in the bundle designed to equip CPAs, tax preparers, and fiduciary professionals with a complete understanding of trust taxation—from the basics to advanced concepts. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150! IRS CE-T (Tax Matters): 2 Thank you to Oregon Community Foundation, Gold Sponsor of the 2026 Trust + Estate Mastery Series.
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Trust & Estate Mastery Series: Oregon's Natural Resource Credit and Exemption Programs (2 hours - afternoon) - NEW! - Webcast
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Online
2.0 Credits
Member Price: $75
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In this session you will learn about Oregon's special estate tax reduction programs for decedent's holding natural resource property. You will learn how these two programs work and how to choose between them based on their requirements and benefits, what qualifies as natural resource property, and the reporting and recapture requirements for each program. This event is part of the Trust & Estate Mastery Series Bundle. There are 10 courses included in the bundle designed to equip CPAs, tax preparers, and fiduciary professionals with a complete understanding of trust taxation—from the basics to advanced concepts. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150! IRS CE-T (Tax Matters): 2 Thank you to Oregon Community Foundation, Gold Sponsor of the 2026 Trust + Estate Mastery Series.
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Trust & Estate Mastery Series: Understanding Generation Skipping Transfer Tax (2 hours - afternoon) - NEW! - Webcast
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Online
2.0 Credits
Member Price: $75
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Many trusts have been making distributions to the children of the grantors for 30-40 years. As these children pass on and assets are distributed to grandchildren, the generation skipping transfer tax comes into play. In this session you will gain a basic understanding of how this third transfer tax system works, when it applies, and what information you need in your files to correctly compute and report the tax, even if no tax is due. This event is part of the Trust & Estate Mastery Series Bundle. There are 10 courses included in the bundle designed to equip CPAs, tax preparers, and fiduciary professionals with a complete understanding of trust taxation—from the basics to advanced concepts. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150! IRS CE-T (Tax Matters): 2 Thank you to Oregon Community Foundation, Gold Sponsor of the 2026 Trust + Estate Mastery Series.
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Estate Tax and Related Estate Planning Issues in Oregon (4 hours - morning) - Webcast
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Online
4.0 Credits
Member Price: $179
There have been several changes in Oregon law, as well as changes in the federal law that impact estate planning in Oregon. The speakers will unwind the complicated changes in the law and address the nuances that affect proper planning for Oregon clients and their families.
Surgent's Real Estate for Accounting and Finance Professionals (2 hours)
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Online
2.0 Credits
Member Price: $119
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Explore the intricacies of federal income taxation as it intertwines with rental real estate activities. This course delves into the calculation of rental income, understanding the nuances of deductions, and unraveling the complexities of passive activity loss rules. Whether it's mastering Schedule E or understanding Congress' intent behind tax laws, professionals will leave with an enriched understanding.
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Real Estate Tax Issues: Passive Activity, Self-Rental and Section 199A (4 hours)
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Online
4.0 Credits
Member Price: $149
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This program will provide a detailed analysis of the real estate professional passive activity rules, including forms reporting examples, and integrates those rules with when real estate is considered a "business" under the Section 199A flow-through entity deduction. A detailed analysis of the self-rental passive activity rules will be given, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
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Schedule K-1: What is it & What do I do with it? (2 hours)
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Online
2.0 Credits
Member Price: $89
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This seminar offers a practical and in-depth exploration of IRS Schedule K-1, a critical reporting document issued to taxpayers with interests in pass-through entities such as Partnerships, S Corporations, and Estates or Trusts. Participants will gain a clear understanding of how to interpret and accurately report Schedule K-1 data on Form 1040, with emphasis on common income, deduction, and credit items. The course also demystifies the Qualified Business Income (QBI) Deduction, including eligibility criteria, reporting mechanics, and integration with K-1 data. Key compliance topics-such as basis and loss limitations, material participation rules, and passive activity considerations-will be addressed through practical examples. In addition, attendees will be briefed on recent developments affecting Schedules K-2 and K-3, ensuring they are equipped to navigate evolving international reporting requirements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Estates & Trusts: Executor Duties and Tax Responsibilities in Estate Administration (4 hours)
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Online
4.0 Credits
Member Price: $149
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This course reviews the legal, fiduciary, and federal tax responsibilities of an executor or personal representative during the administration of a decedent’s estate. Participants will examine the executor’s duties from initial appointment through final distribution, including identifying and managing estate assets, settling creditor claims, and administering distributions to beneficiaries. The course also reviews filing requirements for the decedent’s final Form 1040, the estate’s Form 1041, and the federal estate tax return, Form 706, along with the treatment of income in respect of a decedent (IRD) and basis adjustments. Participants will also examine IRS procedural requirements, including obtaining an EIN for the estate, responding to IRS notices, and recognizing potential audit risks. Emphasis is placed on practical estate administration procedures, executor liability considerations, and maintaining proper estate accounting records and documentation to support compliance with federal tax requirements. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com
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Depreciating & Expensing Business Assets (2 hours)
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Online
2.0 Credits
Member Price: $89
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This course will address recent tax legislation, rules, and developments related to capitalization and depreciation; Section 179 and 168(k) 100 % bonus deduction; Depreciation of automobiles, including new luxury auto limits; ADS depreciation for electing farm and real estate business. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com
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Comprehensive Passive Activity Losses (PAL) 26-27
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Online
8.0 Credits
Member Price: $329
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Passive Activity Loss (PAL) rules have never been more critical in Federal tax reporting. This course provides a comprehensive and complete review of the laws and regulations impacting PALs, including the rules governing rental real estate, grouping and the 3.8% net investment income tax. Learn what qualifies as a passive activity and the rules governing its application by exploring several recent court cases and the existing regulations to know how the IRS views this critical area of the tax law. The IRS is actively auditing the failure to report passive losses properly. You and your clients can't afford to be left behind.
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Real Estate Taxation 26-27
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Online
8.0 Credits
Member Price: $329
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Examine significant real estate tax issues and concepts, including planning and compliance topics emphasizing tax elimination or deferral. Discuss the qualified business income deduction (Sec. 199A) as it relates to real estate investments; limited discussion of opportunity zones (Sec. 1400Z-2) relating to real estate; 1031 exchanges; home sale exclusion (IRC Sec. 121); passive activities loss rules; estate planning and gifting with real estate; and California property tax issues, updated for passage of Proposition 19 affecting parent-child transfers and transfer of assessments to a new principal residence.
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Comprehensive Passive Activity Losses (PAL) 26-27
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Online
8.0 Credits
Member Price: $329
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Passive Activity Loss (PAL) rules have never been more critical in Federal tax reporting. This course provides a comprehensive and complete review of the laws and regulations impacting PALs, including the rules governing rental real estate, grouping and the 3.8% net investment income tax. Learn what qualifies as a passive activity and the rules governing its application by exploring several recent court cases and the existing regulations to know how the IRS views this critical area of the tax law. The IRS is actively auditing the failure to report passive losses properly. You and your clients can't afford to be left behind.
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Real Estate Taxation 26-27
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Online
8.0 Credits
Member Price: $329
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Examine significant real estate tax issues and concepts, including planning and compliance topics emphasizing tax elimination or deferral. Discuss the qualified business income deduction (Sec. 199A) as it relates to real estate investments; limited discussion of opportunity zones (Sec. 1400Z-2) relating to real estate; 1031 exchanges; home sale exclusion (IRC Sec. 121); passive activities loss rules; estate planning and gifting with real estate; and California property tax issues, updated for passage of Proposition 19 affecting parent-child transfers and transfer of assessments to a new principal residence.
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Schedule K-1: What is it & What do I do with it? (2 hours)
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Online
2.0 Credits
Member Price: $89
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This seminar offers a practical and in-depth exploration of IRS Schedule K-1, a critical reporting document issued to taxpayers with interests in pass-through entities such as Partnerships, S Corporations, and Estates or Trusts. Participants will gain a clear understanding of how to interpret and accurately report Schedule K-1 data on Form 1040, with emphasis on common income, deduction, and credit items. The course also demystifies the Qualified Business Income (QBI) Deduction, including eligibility criteria, reporting mechanics, and integration with K-1 data. Key compliance topics-such as basis and loss limitations, material participation rules, and passive activity considerations-will be addressed through practical examples. In addition, attendees will be briefed on recent developments affecting Schedules K-2 and K-3, ensuring they are equipped to navigate evolving international reporting requirements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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ABC Trust Planning and the Portable Exclusion 26-27
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Online
8.0 Credits
Member Price: $329
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The One Big Beautiful Bill has removed much of the uncertainty concerning the estate tax exclusion. Nonetheless, clients still need to address: the estate, gift, generation-skipping, income, and property tax implications of estate plans; the pros and cons of relying on the portable exclusion to avoid estate tax; and strategies to benefit non-citizen spouses. In this course, we examine the role of the marital deduction and Survivor's Trusts ("A" trusts), ways to maximize planning opportunities by building flexibility into the modern estate plan, the qualitative and quantitative implications of various strategies affecting blended families, whether to use Bypass ("B") Trusts, QTIP ("C") trusts, or qualified domestic trusts (QDOTs), and whether to file a Form 706 when it's not required.
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Crypto, Blockchain and Taxes (2 hours)
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Online
2.0 Credits
Member Price: $89
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For accounting and tax professionals, understanding the inner workings of blockchain and cryptocurrency is no longer just an advantage—it’s a necessity. This course provides an in-depth look into the mechanics of digital currencies and revolutionary blockchain technology, equipping attendees with the knowledge to navigate benefits and risks effectively. Special emphasis is placed on the tax implications for both individuals and estates, ensuring that attendees can confidently advise on these issues, which are becoming increasingly relevant in financial planning and asset management. This offering is more than just a learning experience; it’s an investment in one’s professional growth. By understanding the tax complexities and estate planning challenges posed by digital assets, participants will be able to offer valuable insights and strategic solutions. They will emerge from this course not just with theoretical knowledge but with actionable skills that can be applied immediately. In a landscape where digital assets are becoming commonplace, this is the education that will differentiate the exceptional from the average. Join today and step into a role as a leader in finance for the digital age.
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Cutting-Edge Estate and Financial Planning Trends
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Online
8.0 Credits
Member Price: $250
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With the new administration proposing significant tax changes, estate and financial planning strategies must adapt to stay ahead. This course equips financial professionals with the latest techniques and insights into evolving tax laws, domicile considerations, and wealth transfer strategies. Participants will explore how potential reductions in estate and gift tax exemptions, new compliance requirements, and advanced IRA distribution planning may impact client strategies. With a focus on practical application, this course provides actionable strategies for charitable giving, domicile considerations, and estate tax efficiency to help practitioners optimize outcomes while ensuring compliance with new and anticipated tax regulations. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
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ABC Trust Planning and the Portable Exclusion 26-27
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Online
8.0 Credits
Member Price: $329
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The One Big Beautiful Bill has removed much of the uncertainty concerning the estate tax exclusion. Nonetheless, clients still need to address: the estate, gift, generation-skipping, income, and property tax implications of estate plans; the pros and cons of relying on the portable exclusion to avoid estate tax; and strategies to benefit non-citizen spouses. In this course, we examine the role of the marital deduction and Survivor's Trusts ("A" trusts), ways to maximize planning opportunities by building flexibility into the modern estate plan, the qualitative and quantitative implications of various strategies affecting blended families, whether to use Bypass ("B") Trusts, QTIP ("C") trusts, or qualified domestic trusts (QDOTs), and whether to file a Form 706 when it's not required.
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Creative Strategies for Buying, Selling, or Gifting a Business
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Online
8.0 Credits
Member Price: $250
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Navigating the complexities of business transactions requires a deep understanding of tax and estate planning strategies. In this comprehensive course tailored for financial professionals, participants will explore the intricacies of creative approaches to buying, selling, or gifting a business. Through real-world scenarios and practical insights, attendees will gain invaluable expertise in identifying tax risks, minimizing liabilities, and safeguarding assets. From evaluating valuation methods to exploring the details of stock versus asset purchases, this course equips you with the essential tools to provide informed counsel to clients. Discover the potential for strategic success as you master topics including estate transfer and tax implications, gifting strategies, and the utilization of various trusts and partnerships. Whether you're a CPA, EA, attorney, or financial planner, this course offers indispensable knowledge to elevate your practice. With a recommended 8 credit hours of Continuing Professional Education (CPE), this intermediate-level course is designed for professionals with a foundational understanding of business tax and estate planning. Join us and immerse yourself in a journey towards mastery in the vibrant landscape of business transactions. **Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.