CPE + Events Catalog

Your client just informed you of their terminal illness. What do you do from a tax, financial, insurance, investment, retirement, and estate planning point of view? Decisions you make before death lay the groundwork for planning choices after death. Randy Gardner discusses the strategies that will prepare you for the best post-mortem outcomes and help you put your client's mind at ease.

This course provides a comprehensive overview of essential topics, including tax proposals, valuation discounts, and trusts, facilitating a clear understanding of the intricate relationships between real estate and estate and trust planning. By the conclusion, you will have a solid grasp of key concepts that are vital for effective planning in these areas.

Big changes are here for retirement plan distributions. On July 19, 2024, t he IRS dropped new Final and Proposed Regulations'and they're a major shift from what we saw in 2022. Join Michael Gray, CPA, as he breaks down what's new, what's changed under SECURE 2.0, and how it all impacts estate planning and post-death retirement account management'especially for surviving spouses and other beneficiaries.

Tax issues in real estate development and homebuilding have grown increasingly complex with the permanent provisions of the Tax Cuts and Jobs Act (TCJA) and the One Big Beautiful Bill Act (OBBBA) of 2025. This course offers a comprehensive and practical analysis of tax accounting methods and compliance requirements that impact developers and homebuilders, including the capitalization of costs under IRC Section 263A, timing rules under IRC Section 461, and revenue recognition considerations for unit sales. You'll explore critical areas, including depreciation and expensing, business interest limitations, small business taxpayer exemptions, entity structuring, related-party transactions, compensation issues, and the economic performance test. Real-world examples and court cases are used to illustrate how the IRS scrutinizes costing practices, intercompany charges, and ordinary vs. capital gain classifications. By the end of the program, attendees will be equipped with strategies to comply with complex rules, avoid common audit pitfalls, and achieve the most favorable tax results for real estate developers and homebuilders.

Estate planning remains a vital component of personal and business tax strategy, even for families that may never incur estate tax. With the exemption equivalent to nearly $14 million in 2025 and scheduled to rise to $15 million in 2026, fewer estates will face federal estate tax; yet, planning remains essential. This course highlights the top issues practitioners need to understand, including portability, annual and lifetime exclusions, charitable and retirement plan considerations, valuation, trusts, and basis step-up rules. Through real-world examples, you'll gain practical guidance on helping clients preserve wealth, coordinate beneficiary designations, and create meaningful legacies. Estate planning is not just for the wealthy'it affects all clients.

2026 OSCPA Construction & Real Estate Conference On-demand Group CPE Training Package On-demand Group CPE Training Package Fee = $355 The 2026 OSCPA Construction & Real Estate Conference On-demand Group CPE Training Package includes: Link to the recorded program One on-site CPE Credit Compliance Packet Two sets of participant materials plus one set of discussion leader materials (note: to qualify for CPE, you must have a discussion leader in addition to minimum of two participants) For groups with more than two participants, additional materials are required for each participant ($99 per additional participant). What do you need to do to offer the On-demand Group CPE Training Package? To provide CPE credit, the Oregon Board of Accountancy rules require you to follow specific rules pertaining to CPE as the sponsor for your locally offered program. Firm/business supplies a qualified discussion leader to assure CPE credit for each participant. The qualified discussion leader moderates the video replay, leads discussion and answers participants' questions. The on-site CPE Credit Compliance Packet (mentioned above) provides the materials and information you need for your program to comply with the Oregon Board of Accountancy rules for Continuing Professional Education. The packet provides planning tools and required program documents. Requires a minimum of two participants plus a qualified discussion leader. Paperless (electronic) materials are provided for the discussion leader and each participant. The On-demand Group CPE Training Package will be available May 27, 2026.

2026 OSCPA Construction & Real Estate Conference On-demand Informational Only (No CPE) Training Package Are you unable to attend the 2026 Construction & Real Estate Conference? The conference will be recorded so you can still receive the latest updates on nonprofit topics. The Informational Package, NOT designed for CPE credit, includes a link to the recorded program and one set of participant materials. Note: All sales are final. The Informational (No CPE) Package will be available May 27, 2026.

2026 OSCPA Estate & Trust Conference On-demand Group CPE Training Package On-demand Group CPE Training Package Fee = $355 The 2026 OSCPA Estate & Trust Conference On-demand Group CPE Training Package includes: Link to the recorded program One on-site CPE Credit Compliance Packet Two sets of participant materials plus one set of discussion leader materials (note: to qualify for CPE, you must have a discussion leader in addition to minimum of two participants) For groups with more than two participants, additional materials are required for each participant ($99 per additional participant). What do you need to do to offer the On-demand Group CPE Training Package? To provide CPE credit, the Oregon Board of Accountancy rules require you to follow specific rules pertaining to CPE as the sponsor for your locally offered program. Firm/business supplies a qualified discussion leader to assure CPE credit for each participant. The qualified discussion leader moderates the video replay, leads discussion and answers participants' questions. The on-site CPE Credit Compliance Packet (mentioned above) provides the materials and information you need for your program to comply with the Oregon Board of Accountancy rules for Continuing Professional Education. The packet provides planning tools and required program documents. Requires a minimum of two participants plus a qualified discussion leader. Paperless (electronic) materials are provided for the discussion leader and each participant. The On-demand Group CPE Training Package will be available June 29, 2026.

2026 OSCPA Estate & Trust Conference On-demand Informational Only (No CPE) Training Package Are you unable to attend the 2026 Estate & Trust Conference? The conference will be recorded so you can still receive the latest updates on nonprofit topics. The Informational Package, NOT designed for CPE credit, includes a link to the recorded program and one set of participant materials. Note: All sales are final. The Informational (No CPE) Package will be available June 29, 2026.