2023 AICPA & CIMA Construction & Real Estate Conference
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Packages Display Packages
This includes sessions from the conference: 2023 AICPA & CIMA Construction & Real Estate Conference
Sessions Included:
Show Me the Money (Supply) (Dec 05, 2023 08:00 AM)
Construction A&A Update (Dec 04, 2023 02:05 PM)
Family Office Perspectives on Real Estate - Strategies, Structure and Outlook (Dec 04, 2023 02:05 PM)
Valuation and Impairment Challenges (Dec 04, 2023 02:05 PM)
Best Practices: Changing Landscape of Labor and Talent (Dec 04, 2023 04:50 PM)
Cyber Security Challenges for Real Estate: Protecting Revenue and Assets (Dec 05, 2023 01:30 PM)
How AI is Changing the Landscape (Dec 04, 2023 12:30 PM)
ESOP’s for Contractors to include Selling Process and Fiduciary Responsibilities (Dec 04, 2023 02:05 PM)
BBA Partnership Audits and State Tax Impact (Dec 04, 2023 02:05 PM)
Partnering with Private Equity (Dec 05, 2023 01:30 PM)
Post-Implementation Review of Lease Accounting (Dec 05, 2023 01:30 PM)
Look Back is Back (Dec 04, 2023 03:50 PM)
Use and Impact of AI on Commercial Real Estate (Dec 04, 2023 03:50 PM)
Pass Through Entity Elections - What Has Changed? (Dec 04, 2023 03:50 PM)
Construction Tax Update (Dec 04, 2023 04:50 PM)
Adaptive Re-Use of Buildings (Dec 04, 2023 04:50 PM)
Real Estate A&A Update (Dec 04, 2023 04:50 PM)
The Current State of Estate Planning, Gifting, and Business Succession Planning (Dec 04, 2023 04:50 PM)
Construction Legislative Update (Dec 05, 2023 09:25 AM)
Real Estate Tax Policy and Legislative Update (Dec 05, 2023 09:25 AM)
Anatomy of a Surety Claim (Dec 05, 2023 11:10 AM)
What Are My Choices? Best Tax Methods for Construction Contractors (Dec 05, 2023 11:10 AM)
Sec. 179D & Sec. 45L Overview & 2023 Tax Year Depreciation Updates (Dec 05, 2023 11:10 AM)
Debt Valuation and Interest Rates (Dec 05, 2023 11:10 AM)
Opportunity Zones (Dec 05, 2023 11:10 AM)
Prepare for the Coming Storm: Cash Management and Forecasting (Dec 04, 2023 03:50 PM)
Accounting for Investments - Consolidation and Equity Method (Dec 04, 2023 03:50 PM)
Emerging Trends in Real Estate (Dec 05, 2023 01:30 PM)
1031 Exchanges - Basic (Dec 05, 2023 01:30 PM)
WIP Schedule: Review and Audit Procedures (Dec 05, 2023 02:30 PM)
Construction Tax Panel (Dec 05, 2023 02:30 PM)
The Rippling Effects of Bank Failures and Investor Defaults (Dec 05, 2023 02:30 PM)
Real Estate A&A Experts Panel (Dec 05, 2023 02:30 PM)
Real Estate Tax Incentives (Dec 05, 2023 02:30 PM)
Key Trends Transforming the Global Construction Industry (Dec 05, 2023 04:15 PM)
Construction A&A Panel (Dec 05, 2023 04:15 PM)
Construction Tax Incentives (Dec 05, 2023 04:15 PM)
Waterfalls - Advanced (Dec 05, 2023 04:15 PM)
Real Estate Tax Experts Panel (Dec 05, 2023 04:15 PM)
2024 Construction Industry Trends and Executive Leadership Priorities (Dec 06, 2023 08:30 AM)
Commercial Real Estate Outlook (Dec 06, 2023 08:30 AM)
Valuation Perspectives for the Construction Industry M&A (Dec 06, 2023 09:55 AM)
To Book Or Not To Book: A Deeper Look At The Variable Consideration Rules For Change Orders And Claims (Dec 06, 2023 09:55 AM)
Gift and Estate Planning for the Contractor (Dec 06, 2023 09:55 AM)
Real Estate Investment Companies 101 (Dec 06, 2023 09:55 AM)
1031 - Advanced (Dec 06, 2023 09:55 AM)
Construction CFO Panel (Dec 06, 2023 11:15 AM)
Real Estate CFO Panel (Dec 06, 2023 11:15 AM)
Scaling the Tax Terrain: Pioneering Savings for Real Estate Clients, presented by MS Consultants (Dec 05, 2023 07:00 AM)
The Checklist: Real Estate Incentives for TY 2023, presented by Capstan (Dec 05, 2023 07:00 AM)
Summary of the Energy Tax Incentives under the Inflation Reduction Act and Research Incentives, presented by Source Advisors (Dec 06, 2023 07:30 AM)
IdentificationCOR23101DateDecember 4, 2023In 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.
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
Speakers
Audit Partner, H&Co LLPLaura J. Theiss, CPAPartner, Moss AdamsMichael A. Hurst, CPA, MBA, CCIFPTax Partner, Moss Adams, LLPDunie Dominguez, CPAManager, CLA$79Standard Price
IdentificationCOR23102DateDecember 4, 2023Session 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.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.
Speaker
Michael Tesoro, CPASenior Director, Fund Administration, Juniper Square$79Standard Price
IdentificationCOR2301DateDecember 4, 2023Artificial 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.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
Speaker
CEO, The Link$49Standard Price
IdentificationCOR2302DateDecember 4, 2023This 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.Objectives
- Identify accounting pronouncements that have been issued and are pending adoption
- Recognize the FASB's agenda and pending future pronouncements
Speakers
Erin P. Roberts, CPAPartner, Global Engineering Construction Leader, EYPartner - Construction & Real Estate National Industry Leader, FORVIS$49Standard Price
IdentificationCOR2304DateDecember 4, 2023The 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.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.
Speakers
President, Chief Investment Officer, Tishman Capital PartnersCourtney Whitt, CPAManaging Director, FORVIS LLPManaging Director, Partners Path$49Standard Price
IdentificationCOR2305DateDecember 4, 2023Please join valuation representatives from EY and PwC to discuss current valuation trends, impairment hot topics, and related financial reporting implications.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.
Speakers
$49Standard Price
IdentificationCOR2303DateDecember 4, 2023This 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.
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
Speakers
Anthony S. Ivener, CPA, CGMAPresident, Ivener Management GroupJames F. Joyner III, CPA, ABV, CVA, CPC, AIFA, CRM , CPVOwner / Managing Member, Integra Benefits Consulting LLC$49Standard Price
IdentificationCOR2306DateDecember 4, 2023Congress 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.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.
Speakers
Principal, Crowe LLPBrian Myers, CPAPartner, Crowe LLP$49Standard Price
IdentificationCOR2309DateDecember 4, 2023A practical walk through on Look-Back Interest Calculations.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.
Speaker
Courtney Vitale, CPATax Managing Director, CBIZ Advisors, LLC$49Standard Price
IdentificationCOR2310DateDecember 4, 2023In 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.
Objectives
- Recall the basics of generative AI
- Identify the impact generative AI can have on commercial real estate
Speaker
$49Standard Price
IdentificationCOR2311DateDecember 4, 2023As the existence of Pass Through Entity election regimes has now existed for several years, we continue to monitor the inconsistent treatment in many states. At the same time, the initial legislation passed by many states is vague in nature and needs to be supplemented with administrative guidance which is often issued too late to practically make filing decisions on returns and is often contrary to many practitioners' interpretation of the underlying statutes. This session will give an overview of the current state of PTE regimes and address many of the challenges faced by taxpayers and practitioners while navigating these opportunities.Objectives
- Identify the purpose and underlying benefit of making a PTE election.
- Understand the purpose and underlying benefit of making a PTE election.
- Recognize the challenges and risks involved depending on the state and the underlying facts of the PTE and its owners.
Speaker
Partner, Tax, FORVIS$49Standard Price
IdentificationCOR2307DateDecember 4, 2023During this session, we will explore the essential aspects of contractor cash flow management. Dive into key considerations such as unique timing, entity size complexities, and potential capital-intensive factors. Learn effective strategies and tools tailored for managing and forecasting cash flow, emphasizing the importance of customization and frequency. Gain insights into cash allocation across different time horizons. Whether you're a seasoned contractor or new to the field, this session will empower you to optimize your financial health and sustain your contracting business. Don't miss out on mastering the art of contractor cash flow.
Objectives
- Identify key considerations for contractor's cash
- Review strategies and tools for managing and forecasting
Speakers
Carl Franseen, CPA, CCIFPOwner and CFO, Eskola LLCTimothy M. Love, CPA, CGMASVP, CAO, MasTec, Inc.$49Standard Price
IdentificationCOR2308DateDecember 4, 2023Companies often make investments without buying an entire company. Companies may purchase a controlling interest or a non-controlling/significant interest in an investee. Depending on the facts and circumstances, companies may account for an investment as a controlled subsidiary (i.e., consolidation), an equity method investment or a financial instrument. This session focuses on the following methods of accounting for investments: * Consolidation (ASC 810) * Equity method (ASC 323) The session will also cover when it is appropriate to use proportionate consolidation.Objectives
- Distinguish between the different methods for accounting for investments
- Determine the appropriate accounting when there are differences in a company’s influence over an investee’s operating and financial policies and activities: Control – consolidation (100% of investee’s results); Significant influence – equity method (ownership % of investee’s results); No control or significant influence
- Determine when and how to apply the different consolidation models: The Variable Interest Model and The Voting Interest Model
- Apply the following Variable Interest Model concepts: Identify when entity has a variable interest in another entity; Understand the characteristics of a variable interest entity (VIE); Understand and determine the primary beneficiary
- Determine when and how to apply the equity method of accounting and proportionate consolidation
Speakers
Managing Director, CBIZRyan M. Scott, CPA, MBAVice President and Corporate Controller, MasTec, Inc.$49Standard Price
IdentificationCOR2312DateDecember 4, 2023Heading into 2024, the competition to attract and retain great employees remains intense. This session addresses current workforce & pay trends and the strategies necessary to recruit and maintain a strong workforce.Objectives
- Evaluate the latest labor market trends shaping construction recruitment, retention, and engagement efforts
- Assess the actions necessary to maintain a competitive pay package, avoiding pay program blunders
- Interpret updated compensation data to keep contractors pay competitive for 2024
- Evaluate passive candidate recruiting and its importance in the future
- Evaluate top recruiting mistakes and how to avoid them, including handling compensation in interviews
Speakers
President, PAS, Inc.Kathy Cole, CPCPresident, DK Cole Company$49Standard Price
IdentificationCOR2313DateDecember 4, 2023This session will provide updates and strategies for year-end planning, an overview of changes for tax year 2023, and trending topics relevant to Construction tax.Objectives
- Identify strategies for year-end planning for tax year 2023.
- Identify trending topics for possible implementation for tax year 2024 or later.
- Identify take aways on topics to revisit when you return to work following this conference.
Speakers
Dee Estep, CPATax Principal, CLACourtney Vitale, CPATax Managing Director, CBIZ Advisors, LLC$49Standard Price
