Thumbnail for 2022 AICPA & CIMA Construction & Real Estate Conference

2022 AICPA & CIMA Construction & Real Estate Conference


The annual deep dive on developments in real estate and construction tax and accounting issues. Get the latest industry data, analytics and implementation detail from the experts and guidance makers.


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Packages Display Packages

This includes sessions from the conference: 2022 AICPA & CIMA Construction & Real Estate Conference

Sessions Included:

Welcome Remarks | Keynote - No Time to Buy (Dec 08, 2022 07:50 AM)

Strategies to Attract and Retain Top Talent in 2023 (Dec 08, 2022 04:00 AM)

Real Estate Tax Legislation: Update and Outlook (Dec 08, 2022 09:00 AM)

Tax Methods (Dec 08, 2022 05:45 AM)

Real Estate | CFO Roundtable (Dec 08, 2022 10:45 AM)

ARSC Update: Reviews, Compilations and Financial Statement Preparation Engagements (Dec 08, 2022 08:00 AM)

Succession Planning and the Tax Implication of a Transaction (Dec 08, 2022 08:00 AM)

Investing in Life Science and Data Centers: Capital Flows, Expertise and Market Trends (Dec 09, 2022 05:55 AM)

State PTE Elections - Validating the Opportunity (Dec 08, 2022 08:00 AM)

Surety Panel (Dec 08, 2022 09:25 AM)

Leases: Practical Approach to Implementation (Dec 08, 2022 09:25 AM)

Tax Update (Dec 08, 2022 09:25 AM)

Proposed Regulations Affecting Private Funds (Dec 08, 2022 04:10 PM)

FASB Update (Dec 08, 2022 02:25 PM)

Creative Liquidity Strategies (Dec 08, 2022 09:25 AM)

How Technology is Transforming the Construction Industry (Dec 08, 2022 11:10 AM)

Review Procedures & Best Practices (Dec 08, 2022 11:10 AM)

Lookback Taxes, is it time to revisit your understanding? (Dec 08, 2022 11:10 AM)

Developing an Industry-Niche CPA Practice (Dec 08, 2022 01:00 PM)

Opportunity Zones (Dec 08, 2022 02:25 PM)

CFO Panel (Dec 08, 2022 10:45 AM)

Accounting for Joint Ventures in Construction (Dec 08, 2022 12:10 PM)

Cybersecurity Trends (Dec 08, 2022 12:10 PM)

Debt Valuation and Interest Rates (Dec 08, 2022 05:10 PM)

1031 Strategies (Dec 08, 2022 12:10 PM)

Focus on the Market: The Utility of Cost Segregation, presented by Capstan Tax Strategies (Dec 09, 2022 02:00 AM)

Build a Tech Stack Strategy, presented by Xero (Dec 09, 2022 02:00 AM)

IRS Audit Guidelines for §179D Energy Efficient Commercial Building Tax Deduction, presented by Walker Reid (Dec 09, 2022 02:00 AM)

Energy Efficiency Studies and the Inflation Reduction Act, presented by Source Advisors (Dec 09, 2022 02:00 AM)

Impact of New Congress/Legislative Update (Dec 09, 2022 09:10 AM)

Trends in Digital Real Estate (Dec 09, 2022 04:10 AM)

ESG Deep Dive: Construction (Dec 09, 2022 10:55 AM)

Deep Dive on A&A Topics (Dec 09, 2022 05:55 AM)

Tax Panel (Dec 09, 2022 10:55 AM)

Emerging Trends in Real Estate (Dec 08, 2022 01:00 PM)

Waterfalls (Dec 09, 2022 05:55 AM)

REIT Transactions & Rollups (Dec 09, 2022 05:55 AM)

Valuation Perspectives for the Construction Industry M&A and Internal Transaction (Dec 09, 2022 01:10 PM)

Mitigate Construction Risk in a Financial Statement (Dec 09, 2022 01:10 PM)

Home & Residential Construction Contracts, for more than Homebuilder clients (Dec 09, 2022 01:10 PM)

ESG Deep Dive: Real Estate & Green Financing (Dec 09, 2022 01:10 PM)

Real Asset Impairment: Indicators, Measurement, and the Current Market (Dec 08, 2022 11:10 AM)

Estate Planning, Gifts and Business Succession Planning (Dec 09, 2022 08:10 AM)

Compensation Trends: Pay Rates and Per Diem/Allowances including Tax Effect (Dec 09, 2022 02:35 PM)

A&A Panel (Dec 09, 2022 02:35 PM)

Return to Work - Office Redesign (Dec 08, 2022 05:45 AM)

Tax Expert Panel (Dec 09, 2022 09:35 AM)

REPLAY: Welcome Remarks | Keynote - No Time to Buy (Dec 08, 2022 12:00 PM)

$45900
Standard Price
  • Thumbnail for Fundamentals of Construction Auditing & Accounting
    Identification
    COR22101
    Date
    December 7, 2022

    This session will provide an understanding of the basic fundamental concepts of construction accounting and auditing.

    Objectives

    • Recall basics on accounting for construction contracts, including change orders and job cost allocations.
    • Recognize how to audit construction contractors, including risk assessment considerations and understanding risks associated with construction contractors.
    • Identify key accounting and financial statement issues facing construction contractors and apply best practice considerations.

    Speakers

    Speaker Image for Russell Rigler
    Principal, CLA
    Speaker Image for John Bowman
    Audit Partner, H&Co LLP
    $7900
    Standard Price
  • Thumbnail for Fundamentals of Construction Taxation
    Identification
    COR22103
    Date
    December 7, 2022

    Fundamentals of Construction Taxation will cover the unique income tax issues surrounding construction contractors. We will cover practical and real life examples in a manner that allows easy understanding of the basic concepts and relevant issues encountered by contractors including: identifying long-term contracts, income recognition under the percentage of completion method, other accounting methods available, other exempt long-term contracts, cash vs. accrual methods of accounting, the application of look-back interest, alternative minimum tax issues, and the qualified business income deduction under 199A.

    Objectives

    • Recognize the basics of tax accounting concepts and methods available for construction contracts
    • Identify significant book (GAAP)/tax difference inherit in accounting for construction contracts
    • Recognize pit-falls and tax planning opportunities available to construction contractors

    Speakers

    Speaker Image for Dee Estep
    Tax Principal, CLA
    Speaker Image for Nic Waldenmayer
    Partner, Eide Bailly LLP
    $7900
    Standard Price
  • Thumbnail for Partnership Tax Update
    Identification
    COR22104
    Date
    December 7, 2022

    This Partnership Tax Update workshop will be split into two parts: * Part 1: Schedules K-2 and K-3 Lessons Learned | Speaker(s): Fran Randall and Iris Laws | 8:00am-10:00pm MT * Part 2: Partnership BBA Audit and Adjustment Update | Speakers: Rochelle Hodes and Brian Myers | 10:00am MT-12:00pm MT

    Objectives

    • Identify recent tax changes impacting partnership clients.
    • Determine how to apply these changes to the benefit of their clients.

    Speakers

    Speaker Image for Brian Myers
    Partner, Crowe LLP
    Speaker Image for Iris Laws
    Manager, FORVIS
    Speaker Image for Fran Randall
    Fran Randall, MST, CPA
    Partner - Richmond Market and ITS Core Service Leader, Forvis
    $7900
    Standard Price
  • Thumbnail for Real Estate - Valuation Process
    Identification
    COR22102
    Date
    December 7, 2022

    In this session we will provide an in-depth overview of the valuation process including a general market overview, a discussion of the commonly-used valuation methodologies, and discuss various case studies in applying these approaches to value to various asset classes. Throughout the discussion, we will examine common themes and terminology and take questions from the audience.

    Objectives

    • Recognize valuation concepts related to real estate touching on general concepts and methodologies and application in the valuation of standard and non-standard property types.
    • Identify capital sources and pricing dynamics.
    • Determine how to leverage a case-study for application of these methodologies in valuation for tax and financial reporting.

    Speakers

    Speaker Image for Brett Johnson
    Principal, EY
    Speaker Image for Andrew Alperstein
    Partner, PWC
    Speaker Image for Joanna Acosta
    Partner, EY
    $7900
    Standard Price
  • Thumbnail for Strategies to Attract and Retain Top Talent in 2023
    Identification
    COR2202
    Date
    December 8, 2022

    With explosive inflation, talent shortages, turnover, and escalating labor costs this year, attracting and retaining top talent has never been more difficult. By studying what we’ve been through, and trends on the horizon, we may have the chance to “reset” hiring and compensation strategies for years to come, and improve results. This session will explore both successful, and not so successful, hiring processes and compensation programs that impact your success in attracting and retaining talent. We’ll also explore pay practice research, trends, and strategies, as well as hiring processes, that can make a positive impact in attracting and retaining top performers.

    Objectives

    • Identify current market trends that affect your overall compensation program and how they impact our mission to recruit, retain, and engage. Identify pay trends and what to look for as trigger points on escalation and eventually stagnation issues. Hear what your next round of pay increases need to be to stay competitive.
    • Analyze those behaviors that sabotage pay program effectiveness, including pay compression and the negative impact on your employee and company’s well being
    • Determine how to handle compensation conversations with potential candidates throughout the hiring process, understand how to interpret candidate behavior, and avoid wasting valuable time and energy.
    • Differentiate motivators of top performers, how to pay them, and how to attract them.
    • Distinguish how your employer brand can make or break your success in attracting top performers.

    Speaker

    Speaker Image for Jeffrey Robinson
    President, PAS, Inc.
    $4900
    Standard Price
  • Thumbnail for Tax Methods
    Identification
    COR2205
    Date
    December 8, 2022

    This session will explore the various methods of accounting available to both large and small construction contractors.

    Objectives

    • Differentiate small contractor v. large contractor definitions in the IRS code
    • Analyze the tax methods of accounting available to various type of contractors.

    Speaker

    Speaker Image for Sarah Windham
    Partner, Forvis
    $4900
    Standard Price
  • Thumbnail for Return to Work - Office Redesign
    Identification
    COR2233
    Date
    December 8, 2022

    How design needs to support the future of work.

    Objectives

    • Identify why workplaces are even necessary anymore
    • Analyze new space types and ways of working

    Speakers

    Speaker Image for Robert Mankin
    Partner, NBBJ
    Speaker Image for Brett Hautop
    Founding Partner, Workshape
    $4900
    Standard Price
  • Thumbnail for Welcome Remarks | Keynote - No Time to Buy
    Identification
    CORK2201
    Date
    December 8, 2022

    This presentation will supply in-depth analysis of the major factors shaping economic outcomes, including elevated inflation, lingering pandemic, worker shortages, war in Europe, rising interest rates, and stepped up infrastructure spending. It will then turn toward a forecast for the year to come: Is there more growth in our future, or is another recession on the way?

    Objectives

    • Recognize the manner in which COVID-19 impacted global, national, and regional economies.
    • Identify likely long-term structural shifts impacting key economic segments.
    • Indicate several sources of future economic risk.
    • Identify the likely pace of economic recovery in 2022 and beyond.

    Speaker

    Speaker Image for Dr. Anirban Basu
    Chairman and CEO, Sage Policy Group,Inc.
    $4900
    Standard Price
  • Thumbnail for ARSC Update: Reviews, Compilations and Financial Statement Preparation Engagements
    Identification
    COR2207
    Date
    December 8, 2022

    This session is intended to provide guidance related to requirements and best practices for reviews, compilations, and financial statement preparation engagements. In addition, we will cover areas where there is diversity in practice and confusion. We will also address current ARSC activities.

    Objectives

    • Analyze current ARSC activities
    • Identify guidance related to requirements and best practices for reviews, compilations, and financial statement preparation engagements

    Speaker

    Speaker Image for Michael Westervelt
    Principal - National Assurance, Construction, CLA
    $4900
    Standard Price
  • Thumbnail for Succession Planning and the Tax Implication of a Transaction
    Identification
    COR2208
    Date
    December 8, 2022

    This session will discuss the key elements in developing a succession plan for a construction contractor and its tax implications. The session will begin by identifying key liquidity strategies and selecting the proper technique based on the goals and objective of the owners.

    The attendee will learn how to compare internal transfer techniques and better understand the tax impact of a direct purchase versus that of a redemption. In addition, the session will address the tax implications of a stock sale versus an asset sale for an external transaction.

    Objectives

    • Indicate key elements in developing a succession plan
    • Identify liquidity strategies and selecting the proper technique
    • Recognize issues to consider in structuring a shareholder buyout
    • Compare a direct purchases to redemption and the tax effect
    • Determine the tax implications of a stock vs an asset sale

    Speaker

    Speaker Image for Anthony Ivener
    President, Ivener Management Group
    $4900
    Standard Price
  • Thumbnail for State PTE Elections - Validating the Opportunity
    Identification
    COR2211
    Date
    December 8, 2022

    A major component of the 2017 _Tax Cuts and Jobs Act_ (TCJA) was the $10,000 limit on the state tax deduction (SALT Cap) for individual income tax return purposes. Since the TCJA’s passing, states have been looking for workarounds to provide income tax relief for individuals. The IRS disallowed many of the state workarounds that have been proposed but approved the pass-through entity-level tax election with the release of Notice 2020-75. The state PTE is effective because the SALT Cap is applicable for only individual income tax purposes. With the state PTE election, pass-through entity taxpayers, such as partnerships and S corporations, can elect to pay state income taxes at the entity-level return rather than on the personal income tax returns of the individual partners and owners. This treatment can circumvent the SALT Cap. This session will provide an overview of states that have implemented a PTE election and desribe the various nuances of the election from state to state. Further, it will describe when the PTE election can be a tax savings opportunity as well as considerations of when PTEs should be cautious with regards to the election.

    Objectives

    • Analyze which states allow for PTE elections and how those elections differ from state to state.
    • Determine when an election could be valuable as opposed to when it might be detrimental to certain PTE owners.

    Speaker

    Speaker Image for Jack Small
    Partner, Tax, FORVIS
    $4900
    Standard Price
  • Thumbnail for Real Estate Tax Legislation: Update and Outlook
    Identification
    COR2203
    Date
    December 8, 2022

    This session will review and analyze recent developments related to real estate and partnership tax legislation, including pending proposals and their likelihood of enactment. The discussion will evaluate the potential impact of recent and proposed tax legislation on real estate ownership, investment, and development. In addition, the session will consider the outlook and prospects for major changes in tax policy going forward that could impact real estate in the years ahead. Topics will include: new, energy-related tax incentives; potential tax incentives for property conversions; the pending expiration of provisions in the Tax Cuts and Jobs Act, such as the section 199A pass-through business income deduction; and proposed changes related to capital gains, like-kind exchanges, and carried interest.

    Objectives

    • Analyze recent and proposed real estate-related tax legislation, including prospects for enactment
    • Compare the potential economic and other consequences of the pending tax policy proposals

    Speaker

    Speaker Image for Ryan McCormick
    Senior Vice President & Counsel, The Real Estate Roundtable
    $4900
    Standard Price
  • Thumbnail for Surety Panel
    Identification
    COR2212
    Date
    December 8, 2022

    Considering COVID's effect on the Commercial Surety Market, Material Price Escalations, Infrastructure Bills, and Economic Indicators the Surety Industry is dealing with many uncertainties now and in the future. Industry leaders from both the Surety Company and Surety Agent side will provide insight into what is expected in the coming years in this dynamic panel discussion.

    Objectives

    • Distinguish what is expected in the coming years based on information from industry leaders from both the Surety Company and Surety Agent side.
    • Analyze uncertainties now and in the future as a result of COVID's effect on the Commercial Surety Market, Material Price Escalations, Infrastructure Bills, and Economic Indicators the Surety Industry.

    Moderator

    Speaker Image for Emilio Alvarez
    Managing Partner - Audit Division, H&CO, LLP

    Speakers

    Speaker Image for David Pesce
    Head of Surety, Munich Re Specialty Insurance
    Speaker Image for Margie Morris
    Partner, Guignard Company
    $4900
    Standard Price
  • Thumbnail for Leases: Practical Approach to Implementation
    Identification
    COR2213
    Date
    December 8, 2022

    This session is intended to address the requirements of Lease Accounting Standard (ASC 842) and provide practical implementation considerations.

    Objectives

    • Identify the requirements of Lease Accounting Standard (ASC 842)
    • Analyze practical implementation considerations

    Speakers

    Speaker Image for Erin Roberts
    Partner, Global Engineering Construction Leader, EY
    Speaker Image for Michael Westervelt
    Principal - National Assurance, Construction, CLA
    $4900
    Standard Price
  • Thumbnail for Tax Update
    Identification
    COR2214
    Date
    December 8, 2022

    This session is an opportunity to interact with leaders in the construction tax arena. Attendees will gain: - A review of current trends and developments impacting the construction tax industry - Insights from a detailed discussion on tax topics presented in earlier sessions - The opportunity to participate in Q&A on topics important to their company and/or practice - Discussion and impact to construction contractors of proposed, or enacted, tax legislation for 2022

    Objectives

    • Analyze a business and individual tax update including current legislative environment as it pertains to the contractor.
    • Identify forward looking aspects regarding future potential income tax policy.

    Speakers

    Speaker Image for James Lundy
    Partner, CBIZ
    Speaker Image for Barry Fischman
    Partner, CBIZ
    $4900
    Standard Price

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