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*Transgenerational planning -- conversions, income and gain splitting *Middle-income taxpayers -- financial planning for the young, the working and those approaching or in retirement*How to protect yourself from new audit examinations related to the net investment income tax (NIIT) *Schedule C and cash basis audit issues -- the IRS has gotten very tough *Vehicles, meals, entertainment and fringe benefit documentation *Passive losses and passive income -- in-depth understanding of hot IRS audit examination areas *What the IRS is looking at in businesses with loss histories *Selected industry-specific issues, including construction, retail, food and bars *Business consultants *Post-audit -- what the 30- and 90-day letters mean to the taxpayer*How to develop an offer price using the discounted cash flow and alternate valuation methods *Confidentiality agreements, memorandums of understanding and asset purchase agreements *Due diligence in acquisitions -- checklists of important points *Deemed asset sales -- is Sec. 512(a)(7) -- transit qualified nontaxable benefit provisions susceptible to UBIT *New excise tax on excess parachute payments or compensation exceeding

*Transgenerational planning -- conversions, income and gain splitting *Middle-income taxpayers -- financial planning for the young, the working and those approaching or in retirement*How to protect yourself from new audit examinations related to the net investment income tax (NIIT) *Schedule C and cash basis audit issues -- the IRS has gotten very tough *Vehicles, meals, entertainment and fringe benefit documentation *Passive losses and passive income -- in-depth understanding of hot IRS audit examination areas *What the IRS is looking at in businesses with loss histories *Selected industry-specific issues, including construction, retail, food and bars *Business consultants *Post-audit -- what the 30- and 90-day letters mean to the taxpayer*How to develop an offer price using the discounted cash flow and alternate valuation methods *Confidentiality agreements, memorandums of understanding and asset purchase agreements *Due diligence in acquisitions -- checklists of important points *Deemed asset sales -- is Sec. 512(a)(7) -- transit qualified nontaxable benefit provisions susceptible to UBIT *New excise tax on excess parachute payments or compensation exceeding $1 million for the five highest-compensated employees *New net investment income tax on colleges with significant endowments *The unified 21 percent rate -- planning for fiscal year filers’ blended rates and dealing with the almost-certain effective tax rate increase that most 990-T filers will face *Impact on 2017 Form 990 filers -- for 2018 months that generated new UBIT on expenses paid for qualified-as-nontaxable-benefits*Form 990 as a one-size-fits-all reporting mechanism *Tips for gathering data and sequencing the preparation of Form 990 *Keys to getting the form right the first time *Addressing the presence of "related organizations" *Identification of managers and measurements of their compensation *Form 990 vs.

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*Transgenerational planning -- conversions, income and gain splitting *Middle-income taxpayers -- financial planning for the young, the working and those approaching or in retirement*How to protect yourself from new audit examinations related to the net investment income tax (NIIT) *Schedule C and cash basis audit issues -- the IRS has gotten very tough *Vehicles, meals, entertainment and fringe benefit documentation *Passive losses and passive income -- in-depth understanding of hot IRS audit examination areas *What the IRS is looking at in businesses with loss histories *Selected industry-specific issues, including construction, retail, food and bars *Business consultants *Post-audit -- what the 30- and 90-day letters mean to the taxpayer*How to develop an offer price using the discounted cash flow and alternate valuation methods *Confidentiality agreements, memorandums of understanding and asset purchase agreements *Due diligence in acquisitions -- checklists of important points *Deemed asset sales -- is Sec. 512(a)(7) -- transit qualified nontaxable benefit provisions susceptible to UBIT *New excise tax on excess parachute payments or compensation exceeding $1 million for the five highest-compensated employees *New net investment income tax on colleges with significant endowments *The unified 21 percent rate -- planning for fiscal year filers’ blended rates and dealing with the almost-certain effective tax rate increase that most 990-T filers will face *Impact on 2017 Form 990 filers -- for 2018 months that generated new UBIT on expenses paid for qualified-as-nontaxable-benefits*Form 990 as a one-size-fits-all reporting mechanism *Tips for gathering data and sequencing the preparation of Form 990 *Keys to getting the form right the first time *Addressing the presence of "related organizations" *Identification of managers and measurements of their compensation *Form 990 vs.

books-and-records financial statement detail *Disclosures of governance inputs and boards' employ of policies*Regulatory, fiscal, and monetary policies impact on the organization*Dodd-Frank Bill and impact on financial reform*Health insurance reform and the impact on the employer*Managing risk in an uncertain economic climate*Regulatory, fiscal, and monetary policies impact on the organization*Dodd-Frank Bill and impact on financial reform*Health insurance reform and the impact on the employer*Managing risk in an uncertain economic climate*Relative weight of authorities *Use of commonly available reference materials *Relationship of various types of authority *Frequently overlooked authorities *Evaluation of "more likely than not" tax return positions vs.

ordinary income*Common errors on Form 1040, Form 4562 and Form 4797 *Common errors on Schedule A, Schedule B, Schedule C, Schedule D and Schedule E *What to watch out for with pass-through K-1s, home office issues, hobby losses, rental property, hiring spouses, depreciation, Sec.

179, amortization and more*Tax-smart strategies for capital gain assets and fixed-income investments *0.9 percent and 3.8 percent Medicare taxes *Mutual fund tax strategies *Tax-saving ideas for self-employment and Federal Insurance Contributions Act (FICA) taxes, husband-wife businesses, depreciation deductions and more *Tax angles for vacation homes, timeshares and co-ownership arrangements *Divorcing clients -- tax angles are critically important *Tax implications of personal residence short sales and foreclosures *Employer stock options -- tax planning moves*Review an error-prone staff-prepared Form 1040 from client-provided information *Common errors preparers make *Areas generating malpractice claims *Importance of engagement letters, questionnaires and the Sec.

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partnership or S corporation *Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation *Tax impact on the pass-through entity when the entity is liquidated *Receipt of corporate liabilities in an S corporation distribution *Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution *Tax issues associated with a partnership distribution of noncash properties in a liquidation *Compliance requirements on the occasion of a liquidation of a corporation or a partnership*Eligibility for Medicare *How to apply for?

Medicare *Introduction to Parts A, B, C, and D of Medicare *Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries *Late enrollment penalties *Medicare Advantage in lieu of original Medicare *The Affordable Care Act's impact on Medicare*Current and late breaking legislative and regulatory developments* Roth IRA: The right choice?

million for the five highest-compensated employees *New net investment income tax on colleges with significant endowments *The unified 21 percent rate -- planning for fiscal year filers’ blended rates and dealing with the almost-certain effective tax rate increase that most 990-T filers will face *Impact on 2017 Form 990 filers -- for 2018 months that generated new UBIT on expenses paid for qualified-as-nontaxable-benefits*Form 990 as a one-size-fits-all reporting mechanism *Tips for gathering data and sequencing the preparation of Form 990 *Keys to getting the form right the first time *Addressing the presence of "related organizations" *Identification of managers and measurements of their compensation *Form 990 vs.

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2016-14) *How other FASB ASUs, including leases and revenue recognition, will affect not-for-profits in the years to come*Operating a business as a partnership vs. an S Corporation -- tax consequences, opportunities and pitfalls *Income tax laws for S Corporations -- eligibility, election, tax return preparation, stock basis and loss limitation issues *How to handle special pass-through income and expense items *How to prepare S Corporation returns and reconcile book income to taxable income *How to prepare partnership returns and reconcile book income to taxable income *How to handle the tax treatment of distributions to shareholders, partners or members *Restrictions and sanctions for tax year-end selection *Basics of partnership and LLC formation and basis calculation *How self-employment taxes do or do not apply to each entity type *How to prepare Schedule M-1, K and K-1 *How the Affordable Care Act affects tax returns *Frequently used forms and schedules, including some form oddities*Common mistakes on Form 1120S *Common mistakes on Form 1065 *Common mistakes on Schedules K and K-1 *Common mistakes on Schedules M-1 and M-2 *Common mistakes on Form 4562 *Common mistakes on Form 4797*Allocation of partnership and LLC income under Sec.

21 engagements*Current ARSC agenda items and projects*Overall landscape of the construction industry*GAAP and recent changes affecting the construction industry*The recently issued Revenue Recognition Standard and its impact on the construction industry*The unique relationship between the contractor and the surety*The new lease FASB ASU and its impact on the construction industry*Hiring and firing issues -- What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee, and much more *Employment contracts -- An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work *Employment issues in the economy -- Telecommuters and other special situations *Legal liability issues -- Recognition of age discrimination, sex discrimination, FLSA issues, minimum wage, overtime, sexual harassment, and more *Fringe benefit issues -- COBRA, Family and Medical Leave Act, and what is new in health care *Medical plans: who is a full-time employee?

*What to document in gaining an understanding of the audited entity and its environment, and how it relates to identifying areas of higher risk of material misstatement due to fraud or error*How materiality and tolerable misstatement are not just rote calculations, but important and key decisions that establish a framework for important audit conclusions*Why preliminary analytic review assists the auditor in identifying significant accounts, classes of transactions and disclosures, as well as higher inherent risks of what could go wrong in the clients financial statements due to material fraud or error*How to identify significant accounts, classes or transactions and disclosures, and what that means in relation to required or presumed risk assessment procedures*Understanding the underlying intent of each of the primary components of audit risk, and key considerations in properly assessing and documenting the basis for those conclusions*How to synthesize information gathered through risk assessment procedures to document a clear and concise summary of risks of material misstatement due to either fraud or error*What differentiates significant risks requiring special audit consideration from other types of risks of material misstatement, and the impact on the nature, timing and extent of further audit procedures*Difference between budgeting, forecasting, and planning and how those differences relate to the risk of the organization*Building a cash forecasting model that reviews growth and risk*Determining how to turn a capital intensive high-risk business into a cash cow with lower risk*Revenue forecasting and regression*Expense forecasting and regression*Difference between budgeting, forecasting, and planning and how those differences relate to the risk of the organization*Building a cash forecasting model that reviews growth and risk*Determining how to turn a capital intensive high-risk business into a cash cow with lower risk*Revenue forecasting and regression*Expense forecasting and regression*Differences between planning and budgeting*The business model*Strategic plan, marketing plan, and technology plan*Financial forecasting and financial risk analysis*Five-year operating plan and the sales/income plan*Intermediate planning and capital equipment planning*One-year operating plan and monthly planning*Cash plan and risk plan*How ratio analysis can help us see relative and changing risks*Availability of comparative ratios and organization data*How cash can be risky*Investment risks -- both liquidity and credit*Reducing the risk in accounts receivable*Inventory risk and how it can be reduced*Fixed asset analysis and capital budgeting*The risks of changing technology*The bankruptcy risk ratios*How trusts and estates are taxed under the internal revenue code *Trusts vs. complex trusts *How the income of a trust or estate is defined for tax purposes *Ordinary deductions and credits that are allowed *How the deduction for distributions to beneficiaries is determined *How trust and estate beneficiaries are taxed *Grantor trusts and how they are taxed *Form 1041 preparation*How to prepare various Form 1040 individual tax returns and schedules (with filled-in forms) *Due diligence requirements for the Child Credit and American Opportunity Credit *Tax filing status -- rules, planning opportunities and pitfalls *Dividends and interest -- ordinary, return of capital and capital gain distribution dividends; tax-exempt interest; original issue discount and more *Security transactions -- Form 1099-B, Form 8948, Schedule D, mutual fund sales and related basis issues *Self-employment issues *Schedule C deductions including depreciation *Sale and exchange of property -- Form 4797, depreciation recapture and capital gains *Passive losses -- rental property and how the passive loss rules flow to tax forms *In-depth look at itemized deductions -- what is and is not deductible *Interest deductions -- limitations and timing problems *Retirement contributions *Education credits and deductions *Child care credits and adoption tax credit *Tax computation -- kiddie tax, alternative minimum tax (AMT), regular tax, credits and more *Impact of recent legislation and changes to Form 1040*Fundamental requirements to claim the Sec.

*Future of workmen's compensation*Future of interest rates*Impact of greater reliance on technology*AICPA top 10 trends and technologies*National infrastructure*Impact of continuing uncertainty in markets*The future of medical care in the United States and impact on your employees and your costs*Future of Social Security and impact on retirement planning and employee retention*Impact on financial executive if the dollar is no longer the world currency*"Fate of the States" -- will the location of your business make you less competitive?

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*Future of workmen's compensation*Future of interest rates*Impact of greater reliance on technology*AICPA top 10 trends and technologies*National infrastructure*Impact of continuing uncertainty in markets*The impact of current economic trends on employment and human relations policies*The impact of the current credit markets on banking relationship and financial needs of the organization and the organizations ability to raise capital*Uncertainty in the regulatory environment on planning and business expansion*The safety and soundness of the financial plans for your organization in an uncertain economic climate*Debt and equity mix *Competing in a global market place and steps to take to become more competitive globally.*Evaluation of the impact of federal, state and municipal deficits and unfunded mandates as it relates to tax planning*Social Security funding as it relates to providing retirement plans for your employees*Safety and soundness of your credit and collections processes and selection of customers in an uncertain environment*Influencing growth through acquisition of distressed organizations*The economic way ahead for the CFO/Controller in 2014 and beyond*Legal definitions & principals involving estates & trusts*Basic principles regarding property ownership*Types of trusts commonly used*Trust accounting fundamentals*Certain clauses that are important to understand*Formula valuation clauses*Requirements for a trust to be a qualified designated beneficiary of an IRA*Using IRD to fund charitable bequests*Taxpayers who do not file gift tax returns but should*The annual exclusion rules for gifts to trusts including required Crummey notices*What should be disclosed on the return for purposes of running the statute of limitations*The reporting of installment sales and split-interest*Valuations and valuation discounts for gifts of closely held businesses*The utilization of Generation Skipping Transfer Tax and the related automatic allocation rules*Reporting the use of a deceased spouse's unused exclusion exemption amount (DSUEA)*A line-by-line explanation of Form 709*Taxpayers who do not file gift tax returns but should*The annual exclusion rules for gifts to trusts including required Crummey notices*What should be disclosed on the return for purposes of running the statute of limitations*The reporting of installment sales and split-interest*Valuations and valuation discounts for gifts of closely held businesses*The utilization of Generation Skipping Transfer Tax and the related automatic allocation rules*Reporting the use of a deceased spouse's unused exclusion exemption amount (DSUEA)*A line-by-line explanation of Form 709*Passive activity rules for trusts including the NIIT*The different types of trusts for income tax purposes (e.g.

7216 permission statement *Initial administrative groundwork *Identifying organizing issues in the tax return *Avoiding "willful blindness" *Efficient review of advanced issues for income, adjustments, deductions and credits *Effective procedures for delinquent clients and filing past-due tax returns *First-time client issues requiring extra scrutiny *Multiple checklists of efficient procedures to identify potential 1040 issues *List of schedules for staff to prepare to make a review easier, including basis issues for 1040 clients*Repeal of technical terminations of partnerships*Recharacterization of certain gains in the case of partnership profits interests held in connection with the performance of investment services -- carried interests*Treatment of gain or loss of foreign persons from sale or exchange of interests in partnerships engaged in a trade or business within the United States*Modification of the definition of substantial built-in-loss in the case of a transfer of a partnership interest*New built-in-loss rules for partnerships*Choice of entity -- structuring foreign operations*Permanent Establishment*Controlled Foreign Corporations and Subpart F*Foreign tax credits -- direct and indirect credits*Source of Income Rules*Overview of U. reporting for international operations*Determining the amount of the individual's shared responsibility penalty*Statutory exemptions from mandated health insurance coverage*Obtaining and calculating the amount of the premium tax credit*Reconciling the amount of the individual's premium tax credit awarded with the amount to which the individual is entitled*Ins and outs of Form 8962, Premium Tax Credit*Form 8965, Health Coverage Exemptions*Complete case study with filled-in forms*Navigating ACA compliance in the face of potential repeal*How to determine partner basis in a partnership or multiple member limited liability company treated as a partnership*Specific positive and negative partner/member basis adjustments *The ordering rules for making multiple basis adjustments *The treatment of recourse and nonrecourse liabilities as components of basis*The best new income tax and estate planning ideas, including strategies related to Trump administration legislative changes *Major tax ideas for the current year *The changing Social Security landscape -- what it means for planning *Creative charitable giving strategies *Financial planning strategies *Maximizing retirement plan benefits *Using intentionally defective grantor trusts *Tax planning techniques that can add up to significant tax savings *How to use the whole family for tax savings *Life insurance *Up-to-the-minute ideas reflecting new tax law changes in cases, regulations and rulings*2017 tax legislation and developments related to business provisions, including: Section 179 immediate expense deduction; bonus depreciation; cash method accounting; corporate tax rate; non-deductibility of entertainment expense; excess business losses; and numerous other provisions.*Definition of what qualifies as a travel expense.*Definition of what qualifies as an entertainment expense.*Strategies to deduct business transportation expenses.*Deductible meals.*Situations not subject to the 50% meals reduction.*How to handle automobile issues related to commuting vs.



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