COURSE SCHEDULE

June 11, 2024: Estate Tax Planning for the Middle Wealthy (Webinar)

Many clients believe that unless their estate exceeds the Federal estate tax exemption amount, they do not need estate planning. For those with estates in the $5 to $10 million range, tax planning can still provide significant savings for the family. Understanding the concepts applicable to estates of this size is essential, as many clients fall into this category. This webinar will discuss planning tools available for the large number of estates this size.

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June 26, 2024: What Happens When an IRA Owner Dies? (Webinar)

Since the enactment of SECURE, the rules regarding post-death distributions from IRAs have raised many questions. The Treasury has issued proposed regulations and numerous pronouncements to attempt to clarify what beneficiaries must do. In this webinar, we will review what is required based on the classification of a particular beneficiary and discuss the Treasury’s position on the timing of the rules.

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July 10, 2024: Business Sale Series Part 1: Understanding the Impact of Purchase Price Allocation (Webinar)

In this 3-part series we will discuss a number of issues related to the income tax consequences to clients on the sale of their business. Each session will focus on a particular issue that the CPA will be called on to assist with or advise on during the sale process.

Part One of the series will discuss issues regarding the allocation of the purchase price, focusing on the differences in the tax consequences among the various classes of assets, the limits on the use of installment sale reporting, and the requirements related to the tax filings in the year of sale.

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July 23, 2024: Business Sale Series Part 2: Issues in Selling a Business Established as an S Corp (Webinar)

In this 3-part series we will discuss a number of issues related to the income tax consequences to clients on the sale of their business. Each session will focus on a particular issue that the CPA will be called on to assist with or advise on during the sale process.

The second part of the series’ focus will be on the tax issues for buyers and sellers where the business is established as an S Corporation. Included during this webinar will be a discussion of the difference between stock sales and asset sales. Specifically, the webinar will highlight the use of Section 338(h)(10), Section 336, and F reorganizations.

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August 6, 2024: Business Sale Series Part 3: The Qualified Small Business Stock Rules (Webinar)

In this 3-part series we will discuss a number of issues related to the income tax consequences to clients on the sale of their business. Each session will focus on a particular issue that the CPA will be called on to assist with or advise on during the sale process.

The final installment of the Business Sale Series will discuss the availability of Section 1202 on the sale of a business. During the webinar we will describe the rules allowing a company to qualify as a QSBS and the tax impact to the owner of the business.

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August 21, 2024: Income and Estate Tax Issues of Charitable Giving (Webinar)

Charitable giving is an integral part of a client’s income and estate tax planning.  In this webinar we will review the income tax charitable contribution deduction rules and discuss the impact of charitable contributions on estate tax planning.  Included will be a focused discussion of charitable giving techniques including Charitable Trusts, Private Foundations and Donor Advised Funds.

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September 4, 2024: What is this Trust and What do I Need to Know? (Webinar)

With the increased reliance on trusts in estate planning, CPAs are required to understand what type of trusts their clients have created, what the impact is on the clients’ returns and what returns need to be filed for the trusts. Focus will be placed on the Grantor Trust rules and the interplay between the income tax and estate & gift tax consequences of Grantor Trusts.

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September 24, 2024: Valuation Issues and Disclosure Requirements in Filing Estate and Gift Tax Returns (Webinar)

The valuation of hard-to-value assets is one the most important issues in the preparation of Forms 706 and 709.  Properly disclosing the valuation of an asset and any associated discounts is required in order for the valuation to be respected on audit.  This webinar will discuss valuation issues and explain the rules of adequate disclosure that CPAs must understand when preparing estate and gift tax returns.

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October 1, 2024: Key Issues in Calculating Fiduciary Income (Webinar)

This webinar will highlight a number of issues that are essential for a proper preparation of Form 1041. Among the items to be discussed will be the deduction rules applicable to the fiduciary income tax calculation, the flow-through of deductions to trust beneficiaries and a review of the calculation of Distributable Net Income.

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