CPE Catalog & Events

Covering the definition of a U.S. shareholder and controlled foreign corporation (CFC) status in the context of international taxation.

Professionals learn about business property-related timing issues and planning opportunities that can lead to tax savings.

This course offers a comprehensive exploration of the cannabis industry, delving into essential topics such as cannabis regulations, business models, financial management, and ethical considerations. A key focus is on distinguishing between Marijuana and Industrial Hemp, including their respective tax treatments. Participants will gain a thorough understanding of the unique challenges and opportunities within the cannabis sector, covering federal and state tax implications, licensing requirements, and market trends.

The taxation of construction contractors has become increasingly complex under the Tax Cuts and Jobs Act (TCJA) and the One Big Beautiful Bill Act (OBBBA) of 2025, which have permanently reshaped the rules for depreciation, Section 179 expensing, interest limitations, qualified business income deductions, and long-term contract accounting. This course provides a practical guide to navigating these rules, covering percentage-of-completion, completed contract, income recognition, cost allocation, lookback requirements, and key exemptions for small and home construction contracts. With real-world examples, case studies, and planning strategies, you'll learn how to achieve favorable tax outcomes while staying fully compliant with IRS regulations.

Tax professionals must navigate a complex landscape of tax elections and procedural requirements to ensure compliance and minimize risks for their clients. Overlooking an election or procedural rule can lead to adverse tax consequences, missed opportunities, and even malpractice claims. This course provides a comprehensive overview of critical tax elections and procedural issues that CPAs must understand. Participants will explore key tax elections, their implications, and potential pitfalls. Additionally, the course delves into essential tax procedures, including IRS return due dates, statutes of limitations, taxpayer claims for refunds, and various relief provisions. By mastering these areas, CPAs can proactively manage risk, ensure compliance, and effectively represent clients in tax matters.

This course is designed for CPAs seeking to deepen their understanding of federal tax-exempt status and the complexities of Form 990. Participants will explore the core form and schedules, gaining insights into public support requirements, compensation disclosures, and governance policies. The course covers critical topics such as direct and grassroots lobbying, private benefit and inurement, and special rules for activities like advertising and bingo. Attendees will also examine the implications of the Tax Cuts and Jobs Act (TCJA) and recent regulatory updates, including mandatory e-filing requirements. By the end, learners will be equipped to ensure accurate, compliant filings and effectively navigate the nuances of tax-exempt organization reporting.

You'll learn about basic tax and compliance requirements that apply to tax-exempt, not-for-profit entities.

Master the basics of individual, estate, and trust taxation with our learning path, tailored to empower newcomers with foundational knowledge and practical insights.Episodes in this learning path include:- Popular Estate Planning Techniques- Help! I Owe the IRS Money!- Beyond 1099s: The Realities of International Tax Transparency- Taxation for US Expats- Retirement Planning for U.S. High Net Worth IndividualsAfter purchasing this product you will receive an email from LumiQ with instructions for accessing the learning path on their web, iOS, or Android applications.

A beginner's guide or a refresher on the essential elements of partnership and LLC taxation.

Tax issues in real estate development and homebuilding have grown increasingly complex with the permanent provisions of the Tax Cuts and Jobs Act (TCJA) and the One Big Beautiful Bill Act (OBBBA) of 2025. This course offers a comprehensive and practical analysis of tax accounting methods and compliance requirements that impact developers and homebuilders, including the capitalization of costs under IRC Section 263A, timing rules under IRC Section 461, and revenue recognition considerations for unit sales. You'll explore critical areas, including depreciation and expensing, business interest limitations, small business taxpayer exemptions, entity structuring, related-party transactions, compensation issues, and the economic performance test. Real-world examples and court cases are used to illustrate how the IRS scrutinizes costing practices, intercompany charges, and ordinary vs. capital gain classifications. By the end of the program, attendees will be equipped with strategies to comply with complex rules, avoid common audit pitfalls, and achieve the most favorable tax results for real estate developers and homebuilders.

Seniors face issues that complicate return preparation and planning. When to apply for social security? How is it taxed? What if they continue to work? Will an increased standard deduction affect charitable planning? Will downsizing affect interest and property tax deductions and payments? How to help children or grandchildren pay for a home or a college education? We'll explore these questions and more.

Modern planning ideas and tax-saving strategies to help guide your small business clients.

It's no secret that elections are consequential for a variety of reasons. One key area that experts are watching in light of the 2024 election is tax policy. Kasey Pittman, Director of Tax Policy, at Baker Tilly, walks viewers through the provisions which are set to expire at the end of 2025. She provides her insights regarding potential avenues for tax reform, highlighting the reconciliation process and its limitations. Pittman delves into the impact of a Republican unified government and what that could mean for tax reform, such as in the state and local tax arena. She also explores the challenges that tax advisors and businesses may face in 2025 and how those advisors can best support their clients.

Practitioners can build tax planning skills to better serve their individual clients year-round.

Comprehensive education about tax fundamentals for early-career tax staff in a series of courses.

Staff can expand the depth and breadth of their tax knowledge with this series of courses designed to strengthen your firm by encouraging staff independence.

Tax seniors and supervisors get the tax updates and education they need to excel in their roles.

Experienced tax professionals explore advanced concepts to help expand the tax services they provide.

Professionals gain the skills needed to navigate S corporation matters confidently with this bundle of S corporation and small business courses.

This course provides a focused analysis of the individual and small business provisions in H.R.1, "One Big Beautiful Bill." Tailored for tax professionals working with Form 1040 filers, the course explores impactful updates, from the no-tax-on-tips provision, to enhanced bonus depreciation - designed to inform planning strategies and compliance for the 2025 tax year and beyond.