CPE + Events Catalog

Minimizing estate and gift tax penalties is important for preserving wealth and ensuring compliance with tax regulations. Beth Kaufman and Melissa Wiley, Partners with Lowenstein Sandler in Washington DC, join this segment to discuss best practices and compliance strategies with respect to estate and gift taxes. This includes discussion of reasonable cause and willful neglect, building a persuasive case for reliance on tax professionals, and understanding penalties for appraisers under IRC Section 6695A. They also discuss strategies to manage late filing and payment penalties, how to leverage the Internal Revenue Manual for penalty abatement/reasonable cause statements, and considerations when applying first-time abatement (FTA).

Understanding Pass-Through Entity Tax (PTET), Net Investment Income Tax (NIIT), and Self-Employment Contributions Act (SECA) tax is important for identifying strategies to minimize tax liabilities for owners and partners of pass-through entities. David Kirk, Tax Partner and leader of the Private Tax Group of Ernst & Young LLP's National Tax Department, joins this segment to discuss key tax issues for PTEs and explains the differences between credit and corporate taxation models for PTET, state-specific rules, and the impact of default elections. This includes discussion of how pro rata allocation affects deductions and credits, potential S Corporation status issues, and the role of grantor trusts.

Stay up to date on key federal and California tax changes shaping today's family law landscape. This session highlights recent income and reporting updates, California tax considerations for alimony, and a practical refresher on Family Code § 4055, with insights into how these developments impact divorce and support matters. The topics covered include the One Big Beautiful Bill income changes, the Secure 2.0 Act, California taxes related to alimony, the 1099 threshold changes, and a refresher on Family Code § 4055. This session was recorded on February 12, 2026 for CalCPA's Tax Issues in Divorce Mini-Conference.

Explore ongoing tax issues that frequently arise during divorce, including uncooperative spouses, inconsistent income reporting, and allocation of RSUs and other compensation. This session also covers innocent spouse relief and key considerations when amending previously filed joint tax returns. Topics covered include dealing with a non-cooperative spouse during separation, inconsistent positions on income, allocating RSUs and other income during and after divorce, the concept of innocent spouse, and the process of amending previously filed joint returns - with or without a former spouse. This session was recorded on February 12, 2026 for CalCPA's Tax Issues in Divorce Mini-Conference.

Paul Mladjenovic breaks down the key provisions of the One Big Beautiful Bill, spotlighting permanent tax changes, new deductions, and expanded credits. This session equips professionals to quickly recognize planning opportunities and navigate OB3 - s implications for individuals and small businesses with greater confidence.

Your clients rely on your expertise to mitigate risks and secure their financial futures. This course will keep you updated on recent developments, including the impact of new tax laws on financial planning, tax management, and strategies for long-term care. You will gain insights from esteemed specialists in long-term care insurance, Natalie Karp and Rona Loshak, who will navigate you through the intricacies of the long-term care marketplace. They will emphasize the significance of long-term care planning, outline the financial and non-financial repercussions of inadequate planning, and explore various solutions to uphold your clients - independence and dignity as they age.

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.

Learn how to navigate tax regulations and reporting requirements for private foundations. Gain knowledge about excise taxes, income distribution calculations, and how to complete Form 990-PF. Identify transactions subject to excise tax, distinguish between grantmaking and operating foundations, and calculate the average fair market value of assets. Discover reporting requirements for both foreign and domestic grants, and explore topics like excess business holdings, self-dealing, and program-related investments. Understand the basics of Unrelated Business Income Tax (UBIT) and recent regulatory changes affecting net operating losses and alternative investments. Equip yourself with the knowledge to effectively manage private foundation tax compliance.

Tax preparer regulation is a controversial topic among policymakers, the Internal Revenue Service, and certification providers. Proponents claim that regulation protects taxpayers from incompetent preparers, while opponents assert that regulation increases costs and discourages preparers from attaining higher qualifications. Following longstanding regulations in Oregon and California, the IRS implemented the Registered Tax Return Preparer program in 2012, which was unexpectedly invalidated in just its second year. Using this quasi-experimental setting and a unique dataset of all U.S. tax preparers obtained from the IRS, we test the effect of regulation on tax preparer qualifications. We find that tax preparer regulation is positively associated with the proportion of highly qualified tax preparers. We also find that regulation increases (decreases) the likelihood that a market entrant (exiter) is highly qualified. In additional analysis, we find some evidence that tax preparer regulations are associated with increased fees and better tax return quality.

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.

1099s are getting messier'are you ready - With multiple 1099 forms now merged into one mega-report for clients and the IRS, it's no wonder fixed income reporting feels more confusing than ever. This course breaks it all down'how the information provided to IRS differs from the backup material in the form, and how to report it all correctly'to help you make sense of the chaos and keep your filings clean.

This course offers an in-depth look at retirement needs models, their flaws, and ways to overcome associated drawbacks. You'll explore holistic retirement planning while reviewing threats to a successful retirement. You'll also hear about recent retirement planning changes, including the elimination of the "Stretch IRA" by the SECURE Act and the new SECURE Act 2.0 changes. We'll address key questions to plan a comfortable retirement and discuss strategies to draw down retirement assets over an extended period. Last updated 2026.

Retirement accounts may be the largest financial asset your client has. Learn to provide valuable retirement planning input rather than mere RMD calculations. Congress has been changing things: witness Secure and Secure 2.0. Beneficiary rules changed in 2019 but final regulations are not effective until 2025. Retirement benefits will be paid to beneficiaries much earlier than was required for pre-2020 deaths. Improper choices and faulty distribution calculations can result in penalties or unnecessary taxes. Retirement plans may be overhauled based on recent legislative changes and IRS interpretations; this effects the self-employed and employees. Course materials contain regulations governing plan distributions and copies of appropriate IRS forms and rulings, updated with the latest cases, rulings, regulations and legislation.

Taking money from a retirement plan before age 59-1/2 or failing to withdraw funds after age 73 leads to penalties. Plan beneficiaries have a separate set of rules as well. There are penalty exceptions and waivers, but some issues have no possible resolution. A withdrawal from a retirement plan is taxable unless it's returned to a plan within 60 days. Some withdrawals cannot be returned and there are some ways to make a late rollover tax-free. Early and late distribution penalties and 60-day rollover failures are prevalent issues that tax preparers must handle despite the size of the firm or the wealth of their clients. Learn the rules of the road in this class. Note: This class presents an in-depth discussion of issues presented in the instructor's class Retirement Distributions: Planning Options.

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.

Health-related decisions are encountered in every life stage. Making good choices can have a major impact on personal happiness and financial success. Managing the risk of a financially catastrophic illness requires thoughtful analysis of personal, tax and financial factors. Acquire a better understanding of medical insurance options for individuals transitioning to retirement, including long-term care insurance, Medicare, and Medigap plans.

Session 1 in the Trust & Estate Mastery Series on Reading Trust Documents was recorded. In this session you will learn how to create a synopsis of critical trust terms and provisions, correctly interpret mandatory and discretionary distribution language, understand how the marital deduction functions for trusts, and identify and understand the tax implications of various trust funding formulas. This course is recommended to take first before the others in the series. This Informational (no CPE) video replay is NOT designed for CPE credit. You will receive a link to the recorded program and one set of participant materials. Note: All sales are final.

Session 2 in the Trust & Estate Mastery Series on Introduction to Trust Taxation was recorded. In this session you will learn how the conduit theory works for trusts, differentiate how trusts account for trust accounting income, distributable net income, and taxable income, and how each of these accounting methods affect trust and beneficiary taxation, understand the differences between simple, complex and grantor trusts, and when trusts are required to file tax returns. This course is recommended to take second before the others in the series. This Informational (no CPE) video replay is NOT designed for CPE credit. You will receive a link to the recorded program and one set of participant materials. Note: All sales are final.

Managing a mobile workforce presents significant challenges for accounting and finance professionals, from navigating complex tax regulations to ensuring compliance with multi-jurisdictional payroll and reporting requirements. This expert-led course, featuring global mobility specialist David Livitt, provides a comprehensive guide to handling inpats and expats, tax equalization strategies, withholding obligations, and corporate risk mitigation. Gain practical insights into structuring payroll, leveraging tax credits, and optimizing compliance while supporting a globally mobile workforce. Stay ahead in the evolving landscape of international workforce management with expert strategies and best practices. Please note that this product will expire either on 03/31/2027 or one year from the date of purchase (whichever occurs first). Educator discounts do not apply to this product.

This course provides a comprehensive overview of two critical aspects of tax practice: the professional standards that govern the provision of tax advice and the legal privileges that protect certain taxpayer communications. Participants will explore the statutory, regulatory, and professional requirements imposed on CPAs when advising clients, including how to effectively communicate tax positions and comply with applicable standards. In addition, the course examines the scope and limitations of confidentiality privileges available to CPAs, including protections under Internal Revenue Code Section 7525, the work product doctrine, and the Kovel doctrine. Through this combined focus, tax professionals will gain a deeper understanding of both their ethical responsibilities and the legal considerations that impact their client relationships.