Join us to hear insights from diverse (in background and role) leaders from within the accounting profession who will explain how to make investments in a diverse talent, as well as in creating an inclusive workforce to increase your pipeline and retention rates to expand leadership representation.

Join us to hear the Co-chairs of the AICPA LGBTQ+ Initiatives committee give an overview of the strategic initiatives, as well as the mission and vision of the committee. During this session you will also hear about a new resource that Dr. Jones assisted the committee in creating, which will aid your understanding of the importance of being an advocate to your LGBTQ+ workforce and community, and provide actions to leverage on your inclusiveness journey.

For clients wishing to contribute to a Health Savings Account beyond age 65 due to eligible group health plan coverage, navigating the rules of enrolling in Medicare later are fraught with confusion. This session will review the rules to ensure that those who do defer Medicare enrollment can avoid the lifetime late enrollment penalties while also covering several common questions and pitfalls so you can best advise clients on their choices when working past age 65.

The only constant in partnership taxation seems to be change. This session will highlight certain recent federal tax developments affecting partnerships and their partners. This session is designed to cover considerations that arise in reporting and transactions involving partnerships, and may include the following: the centralized partnership audit regime (BBA), potential international considerations, and TCJA and CARES Act related guidance.

What’s inclusion got to do with it? At Plink leadership, we believe leaders build their competence by demonstrating the traits of inclusive leaders. Most leaders don’t intend to exclude others. Yet, leaders can fail to get the best out of their teams due to personal bias and the inability to adapt and listen deeper. In this session, you will gain insight into what it means to be an inclusive leader, including taking on the difference as your own and being courageous in conversation and your actions.

Jim Shambo's contributions to the retirement plan discussion include his Hedonic Index research and a "Boots in the Water" refutation of the normal use of Monte Carlo projections. But now that he's experienced five years of his own retirement, what lessons has he learned and how has his own planning worked out in the real world? This is a living case study of an advisor who took his own medicine, and what he would recommend that you prescribe for your retiring clients going forward.

This is a fast paced session to update you on 2022 individual tax issues including new legislation, regulations, IRS rulings and tax court decisions. Planning and preparation issues are included in this class on mid-year 2022 tax news.

This session will cover the best 2022 retirement tax planning strategies. The program will show CPAs how to react to the most recent tax changes, including the SECURE Act, and other major tax planning changes. Most clients will need to have their current retirement, tax, and estate plans revised based on the recent tax rule changes. The program will show advisors how to increase consulting income by identifying the planning areas where CPAs and other financial planners can add the most value to clients. In addition, this session will include the latest cases and rulings, many of which are not widely publicized, yet apply to all clients with retirement accounts. Find out the latest in the world of IRA tax planning so you can share this with clients who will be looking to you for guidance on making critical retirement decisions. This will add to your value as a key retirement planning tax advisor.

This session will focus on recent developments including the final regulations defining real property for like-kind exchanges, hot topics in like-kind exchanges and state tax issues to consider in an exchange.

Forms 706 and 709 are both extensively filed and often times incorrect through insufficient disclosures. Preparing very few Forms 1041 can lead to errors as well. Your instructors believe there are NO stupid questions and invite you to bring your questions to this interactive session. In fact, the worst question is the one never asked.

The COVID-19 pandemic triggered an exodus of workers from office buildings, as employees sought the safety of their homes and other remote locations. While some of this displacement was temporary, certain employees may continue to work remotely for years to come. This session will explore the state tax consequences of this new paradigm. Does the employee’s presence in another state mean that the employer is doing business (and subject to tax) in that state? What are the state tax concerns of an employee who is employed in one state while working in another? Can two states tax the same earned income (hint: yes they can)?

Federal loans, private loans, subsidized loans, unsubsidized loans, income-based repayment, income contingent repayment, consolidation, deferment, forbearance, forgiveness. Confused yet? These are the terms you need to know as you help your clients navigate the education planning process both before their children go off to college and after graduation. With total student loan debt exceeding the $1.6 trillion mark, interest rates remaining at all-time low levels, and widespread economic relief ending for millions of federal education loan borrowers, advisors need to help their clients develop an optimal tax-efficient repayment strategy for a unique type of consumer debt where traditional debt management strategies simply won't cut it.

46 million Americans now own bitcoin. Yet, only a few tax professionals understand how to help individuals and businesses dealing with cryptocurrency. This session walks you through tax implications of common cryptocurrency-related transactions and how to successfully service clients affiliated with cryptocurrency. We will also cover current developments surrounding this topic, such as the inclusion of the virtual currency question on the front of Form 1040 and tax planning opportunities.

In addition to reviewing the general framework in individual tax planning for our families and the implications of 2017’s Tax Cuts and Jobs Act in planning, 2021's American Rescue Plan Act, and current legislation, our session will focus on some financing nuances associated with the medical expense deduction (i.e., retirement planning distributions and home equity loans), the tax benefit rule, and the interaction of the medical expense and home equity deductions in planning. In addition, the Alternative Minimum Tax will be reviewed. If time permits, an income tax case study will illustrate the impact of these various provisions.

This session will cover the importance of planning for the modest estate owner, making the portability election vs. use of a credit shelter trust, state death tax considerations, filing the decedent's final return including the use of losses, disclaimers, administrative and fiduciary elections available to the executor including Sections 645 and 663(b), gift tax elections, along with elections available if the decedent was an owner in a partnership or S corporation, and much more!

Listen to women in the profession talk about how they were able to overcome barriers and achieve their accomplishments while not falling prey to the “superwoman” mentality.

Demystifying Distributable Net Income (DNI) – This session will discuss the theory behind distributable net income (DNI), how the Internal Revenue Code defines DNI and the three reasons why DNI is important. The program will review sample calculations of DNI and how DNI gets reported on a Form 1041. The program will discuss how DNI gets allocated among the beneficiaries of a simple trusts and complex trust including a discussion of the tier system, the separate share rule, the 65 day rule, specific bequests and distributions in kind. This program will incorporate drafting techniques to incorporate into estate planning documents to achieve the best income tax results.

This interactive session will review an ultra high net worth family case study and possible discovery approaches to develop an estate plan. The discussion will include an illustration of the family’s current estate plan, potential multi-generational planning strategies, and qualitative issues to explore. The session will include smaller group break out discussions and a larger group debrief.

The field of philanthropy is evolving faster than ever, with new knowledge and innovation, along with hazards and even harmful practices to avoid. Recent events created urgency in philanthropic responses, shed light on the incredible growth of donor-advised funds, and sparked conversations on being a better donor. The social impact landscape and toolbox require an updated look at the current context for social change, from philanthropy to social entrepreneurship to impact investing, advocacy, business influence, leadership, purchasing power, and more. Advisors are expected to be fluent in philanthropic conversation and tools. How do we help our clients navigate these changing times and take advantage of various planning tools that are readily available to do good? How can we help those seeking new knowledge and support as they shift to devote more time and resources to deepen or refresh their role as philanthropists? This session is designed for advisors like you to integrate philanthropic concepts to further your practice and personal development in this moment of need, change, and action.

This program will cover the Circular 230 and AICPA ethics rules that apply to tax practitioners, and how they can help us navigate difficult situations with clients. We will discuss our ethical duties in when we discover a client's non-compliance, how to handle a client who does not want to cooperate with an audit, and how to correct false information provided by the client to the IRS.