CPE Catalog & Events

The status of the Build Back Better Act as of 1/6/22 IRS Letters 6419 and 6475 Update on disaster relief as of 1/6/22 Individual health insurance in 2022

Highlights of new end-of-2020 tax legislation Donor-advised funds Key themes for the economy and markets in 2021 Retirement income planning

Child Tax Credit Form 7203, "S Corporation Shareholder Stock and Debt Basis Limitations" Carried interests IRS News Release 2021-217 – How to be prepared for filing 2021 returns in 2022 IRS Notice 2022-1 – IRS guidance regarding reporting of discharged student debt

The second Economic Impact Payment Brett John Ball v. Commissioner of Internal Revenue Section 965 transition tax Time collection options for employers

Review of HSA rules Highlights of the National Taxpayer Advocate Annual Review conclusions Student loan repayment trends and updates

IRA MAGI Limits for contributions Backdoor Roth IRA contributions Overview of basis shifting Breakdown of Otay Project LP v. Commissioner

The Employee Retention Tax Credit overview and update (as of 1/20/22) What accountants want to know about the American economy looking forward to 2022 The No Surprises Act

ERC rules prior to the CAA changes Taxation of virtual currency (as of 1/21/21) Non-convertible in-game currencies SECURE Act as of 1/21/21

IRS updates to FAQs about the Qualified Energy Efficient Home Improvement Credit and the Residential Clean Energy Property Credit Expected outlook for markets and economy Tips for 2024 reporting of 1099-R

Letter 6419 Form 1099-K reporting by third party settlement organizations Preparing for filing season

FinCEN Notice 2020-2 (12/31/2020) Revenue Procedure 2020-54 IRS Notice 2021-13 Remote workforce issues Recent changes to federal energy incentive programs – 179D and 45L (as of 1/28/21)

PPP loan forgiveness update (as of 10/01/20) Identity Protection PIN (IP PIN) Late filing penalties and small partnership relief (as of 10/01/20) FFCRA DOL FAQs 91 through 103

IR-2024-253: Hurricane Helene Disaster Relief  Discussion of Varian Medical Systems, Inc. and Subsidiaries v. Commissioner court case IRS Form 7217

Update on tax legislation (as of 10/7/21) Medicare reimbursements and balance billing When does it make economic sense to claim Social Security?

TIGTA Audit Report No. 2020-30-056 Regulations under Section 274  relating to deducting meal and entertainment expenses (October 2020) PPP loan forgiveness (as of 10/08/20)

Latest update concerning HSAs Letter 105-C and the Employee Retention Credit (ERC) FinCEN's Beneficial Ownership Information (BOI) Reports Qualified Rollover Contributions 

Increase for Social Security recipients New 2021 draft tax forms (as of 10/14/21): Form 1040 - Schedule 1, Schedule 2, and Schedule 3 The 4% rule: is this the best approach to sustainable retirement spending Commercial real estate tax strategies: a refresher for tax year 2021

SBA Form 3508S Closing a sole proprietorship with one or more employees Applying for Social Security benefits: common "odd" cases Professional employer organizations (PEOs)

The 4-part test to determine R&D tax credit eligibility A discussion of FSA, HSA, and DCB accounts IRS taxation rules related to insurance policies

Legislative update (as of 10/21/21) TIGTA report #2021-30-042 Tax aspects of selling a home