AICPA & CIMA

In this session, you will learn about construction industry accounting as well as the most common causes of construction contractor failures. We will break down the work the work in process schedule and dig deep into all key aspects of auditing construction contractors.

Learning Objectives:

Recognize the components of Long-term contracts under IRC Section 460
Recall the Lookback Method
Identify the exceptions for percentage of completion under IRC Section 460
Indicate exempt tax methods of accounting for long-term contracts

Category: Complimentary Bonus Session Onsite Only

Waterfalls and Performance Returns (Onsite Only, No Additional Fee)

Dec 4, 2023 9:30am ‐ Dec 4, 2023 11:30am

Identification: COR23102

Session will provide an overview of waterfalls in a closed end fund structure. It will include an outline of the basic components, framework and structure of various types of waterfalls. It will include detailed examples and sample calculations and the impact of legislation and regulatory pronouncements and their impact on waterfalls and performance returns.

Learning Objectives:

Identify waterfalls and performance returns
Analyze waterfalls in a closed end fund structure, basic components, framework and structure of various types of waterfalls, calculations and the impact of legislation and regulatory pronouncements and their impact on waterfalls and performance returns.

Category: Complimentary Bonus Session Onsite Only

How AI is Changing the Landscape

Dec 4, 2023 12:30pm ‐ Dec 4, 2023 1:55pm

Identification: COR2301

Artificial Intelligence has dominated tech news for 2023, and recent announcements by OpenAI and others have only fueled the frenzy. But what does it mean for construction and real estate? How are these tools being used now, and what can we expect in the near and medium term. In this keynote, AI expert, podcaster and tech CEO Hugh Seaton will walk through what these technologies actually are, how they succeed and fail, and what you should know as AI begins to change the rules.

Learning Objectives:

Identify the types of AI and how they change project delivery
Identify how real estate and construction leaders think about risks and opportunities of AI in 2024 and beyond

Category: Conference Keynote Onsite and Online

Construction A&A Update

Dec 4, 2023 2:05pm ‐ Dec 4, 2023 3:20pm

Identification: COR2302

This informative session will provide you with the latest insights into the current accounting & auditing landscape within the construction industry. Join Erin Roberts with EY and Jason Myers with FORVIS, two Construction National Industry Leaders from top 10 accounting firms, on the latest changes in accounting standards.

Learning Objectives:

Identify accounting pronouncements that have been issued and are pending adoption
Recognize the FASB's agenda and pending future pronouncements

Category: Concurrent Session Onsite and Online

Family Office Perspectives on Real Estate - Strategies, Structure and Outlook

Dec 4, 2023 2:05pm ‐ Dec 4, 2023 3:20pm

Identification: COR2304

The panel will touch on the allocation, sourcing, deal structures and outlook; dedicated real estate investment teams, real estate investing and capital raising in regards to family office and ultra-high net worth clients.

Learning Objectives:

Distinguish various allocations, sources and deal structures related to real estate investments.
Identify strategies family offices and high-net worth individuals utilize to organize and track performance of real estate investments.

Category: Concurrent Session Onsite and Online

Valuation and Impairment Challenges

Dec 4, 2023 2:05pm ‐ Dec 4, 2023 3:20pm

Identification: COR2305

Please join valuation representatives from EY and PwC to discuss current valuation trends, impairment hot topics, and related financial reporting implications.

Learning Objectives:

Analyze the current state of the real estate market including operations fundamentals and capital markets activity.
Identify the limitations and challenges of existing market data on current property valuations.
Recognize the limitations and challenges of existing market data on current property valuations.
Apply trends in the broader market to property-specific facts while applying accounting impairment guidance.

Category: Concurrent Session Onsite and Online

ESOP’s for Contractors to include Selling Process and Fiduciary Responsibilities

Dec 4, 2023 2:05pm ‐ Dec 4, 2023 3:20pm

Identification: COR2303

This session will cover what a contractor needs to know when considering an ESOP as part of a succession/continuity and ownership transfer strategy. This session will provide an analysis from beginning to end so that there are no surprises, and will assist the contractor and advisor in knowing the process and what questions to ask and how to analyze an ESOP as a succession alternative in a construction environment. The session will also focus on providing the ESOP candidate an understanding of the selling process and fiduciary responsibilities.

Learning Objectives:

Determine what an ESOP is and how it works
Recall the myths, transaction structures, and tax efficiencies of ESOPs and how it operates in a Construction environment
Determine how the selling process works and what are the fiduciary responsibilities for the ESOP candidate as well as what questions to ask
Identify how to hold your advisors accountable and how to analyze a Phase 1 ESOP feasibility report

Category: Concurrent Session Onsite and Online

BBA Partnership Audits and State Tax Impact

Dec 4, 2023 2:05pm ‐ Dec 4, 2023 3:20pm

Identification: COR2306

Congress gave the IRS new partnership audit procedures when it enacted the Bipartisan Budget Act of 2015 with the goal of increasing partnership audits. The new rules generally went into effect for partnership tax years beginning on or after January 1, 2018. Since that time, practitioners have seen a rise in partnership examinations. Now, with additional Inflation Reduction Act funding, the IRS commitment to increasing enforcement for the wealthy and large entities, including partnerships, is sure to further increase the number of BBA audits. This program will address the unique audit procedures under the BBA and provide insight on how to navigate these rules. It will also address how to address state tax law obligations given the unique features of BBA audits including modification and push out.

Learning Objectives:

Recognize BBA audit process.
Identify unique milestones and deadlines under the BBA audit procedures.
Identify how state law addresses the unique features of BBA audits.

Category: Concurrent Session Onsite and Online

Look Back is Back

Dec 4, 2023 3:50pm ‐ Dec 4, 2023 4:40pm

Identification: COR2309

A practical walk through on Look-Back Interest Calculations.

Learning Objectives:

Interpret what look-back interest is and the rules thereof in calculating.
Evaluate the gap between theory and implementation.
Interpret the steps to calculating look-back interest.

Category: Concurrent Session Onsite and Online

Use and Impact of AI on Commercial Real Estate

Dec 4, 2023 3:50pm ‐ Dec 4, 2023 4:40pm

Identification: COR2310

In this session, users will get updated as to where we are collectively with generative AI for Commercial Real Estate, Construction and Accounting/Finance. As models mature, capabilities progress, and technology supporting adoption continues to evolve, staying on top of the capabilities of this technology within your enterprise remains of utmost importance. With the President's Executive Order on AI, a focus on responsibility, security, equitability, and fairness will be discussed, and finally PwC's approach to internal transformation (i.e., PwC as client-zero) as well as how we have helped those in this sector, will finish the discussion.

Learning Objectives:

Recall the basics of generative AI
Identify the impact generative AI can have on commercial real estate

Category: Concurrent Session Onsite and Online

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