Sophisticated Tax

Every day, thousands of individuals are making stressful decisions with uncertain information as they transition to a new phase in their lives. As a CPA, you are uniquely qualified to reduce sophisticated concepts to the crucial elements needed for clients to make these decisions…

Since March 2020, the IRS has elevated fraud enforcement to new heights with the establishment of the Office of Fraud Enforcement, led by a former IRS Criminal Investigation Special Agent in Charge and Director of International Operations; appointment of National Fraud Counsel; and creation of the…

A charitable gift of an interest in a closely held business requires careful planning.  This session will discuss the various tax and valuation issues that arise, including timing, substantiation, and reporting…

States use a myriad of criteria to determine whether a trust should be taxed as a resident trust for income tax purposes, and these criteria vary significantly from state to state.  This session will discuss the ways in which a trust can become subject to a state's income tax…

Our esteemed panel will cover income tax, estate tax and financial planning strategies that they are discussing and implementing with their clients as another year end approaches and in light of our changing economic and tax landscape in a climactic year…

Over the past five years, major tax law changes seem to be one of the natural consequences of single-party control in Washington. Although a unified government is common at the beginning of a new president’s term, single-party control also tends to end with the first midterm election…

While you usually know what tax position would be preferred by your client, it can be hard to formulate tax positions in a way that makes the strongest possible argument for the client’s position, mitigates the risk of the position being successfully challenged and provides time- and cost-effective…

46 million Americans now own bitcoin. Yet, only a few tax professionals understand how to help individuals and businesses dealing with cryptocurrency…

This session is dedicated to the possibility that a tax practice will be more effective for its customers if it begins to sell not hours or even services, but access to the brains of the professionals…

The current estate, gift and GST tax exemption exempts all but the super-rich from Federal transfer taxes. However, the income tax remains. Numerous provisions in the Internal Revenue Code allow for a basis adjustment at death to minimize or, in some cases, eliminate gain…

This course will focus on the key retirement distribution planning decisions to be addressed in 2021, including planning with the changes required by the SECURE Act of 2019…

The income, gift, and estate tax systems face, at the time that this description is being written, incredible uncertainty. Van Hollen, Biden, Sanders, and others have put forth proposals that would dramatically change tax planning…

Discuss due diligence top findings, differences between asset sale and stock sale, and negotiation strategies such as 338(h)(10) election and F reorganization…

A little over 20 years ago, the Internal Revenue Service was reorganized from a geographically distributed service organization into the beginning of a technology driven organization based on four categories of customers: large businesses including international organizations, small businesses, not…

Congress and the IRS have made changes and are proposing more changes to IRA distributions…

It is vitally important to stay on top of the latest updates and developments in trust and estate planning, especially in light of recent legislation and the evolving political landscape…

A review of the most important legal, tax and financial topics facing your senior clients and their families today including planning for incapacity, estate distribution and long term care financing…

Assist your small business owner clients with their largest personal balance sheet asset - their business…

This session will quickly review the types of charitable organizations, the percentage of AGI limitations and the substantiation rules…

Jan Lewis, Chair of the AICPA's Tax Executive Committee, and the AICPA Tax Policy & Advocacy and the Tax Practice Management & Ethics Teams will discuss the AICPA's advocacy efforts regarding the Inflation Reduction Act of 2022 (IRA ’22) and how the AICPA supported members through the effort…

This session will provide an overview of the 15 percent corporate minimum tax and adjacent concerns…

The avalanche of new tax legislation over the past five years and the impact of COVID-19 on firms and clients heighten the importance of proactive tax advisory services…

Join us for updates by the IRS Executive Leadership where they will provide overviews on current challenges and efforts the IRS is making to adapt to the evolving needs of taxpayers, tax professionals and the nation…