TOPICS
Taxation and Personal Financial Planning
Prerequisite: Basic understanding of taxation
Advanced preparation: None
Category: Taxes
Level: Intermediate
Recommended CPE hours: 6*
Objectives and descriptions are noted below
Delivery mode: Group live
2010 Federal Income Tax Update
This federal income tax update deals with the latest individual tax changes affecting 2010, including new tax legislation. Topics include: planning after-tax reform, new cases, rulings and regulations, hot planning opportunities, and more. The majority of this course relates to changes affecting individual taxation.
2010 Business Tax Developments
This course focuses on the latest federal income tax changes affecting businesses, including C and S corporations, LLCs/partnerships and sole proprietorships. This course will also discuss any pending or recent tax law changes.
Business and Real Estate Tax Update and Other Hot Topics
In addition to reviewing current developments in business and real estate taxation, this seminar includes timely topical coverage on some of today’s most unique tax considerations confronting practitioners. This year’s session may include: “Real Estate Oddities,” (including PALs and Vacation Home Rules;) “Tax Planning Opportunities with Charitable Transfers,” (including CRTs and CLTs;) “Tax Conduits – Planning for Formation, Operation, and Disposition;” “Reviewing Federal Income Tax Traps (or Treasures) for Individuals,” (including the AMT;) and/or “Is Basis Basic” Unraveling Basis Rules.”
Health Care Reform and Taxation – What it Means to You and Your Clients
In the thousands of pages of healthcare legislation are innumerable changes to the tax and plan design of the past. This session will focus on healthcare reform from the standpoint of the tax practitioner and the impact the changes will have on exclusions, deductions, recognition, penalties and mandates. This is a not-to-be missed course to help the practitioner get ahead of the curve as the new laws phase in.
Estate Planning: What’s Next?
Congress has muddied estate and gift tax planning yet again. This session will focus on the impact of changes (and lack of them) and the difficulties imposed on practitioners in planning estates for their clients. Included in the discussion will be the impact of tax law changes on GRATs, CLATs, CLUTs, family partnerships, IDGTs, and other planning tools.
New Developments - Estate, Gift and Retirement Planning
This course deals with recent cases and rulings related to estate planning including those affecting business valuations, discounts, hot topics, planning strategies, and more. Topics will also include a discussion of pending legislation affecting estate and gift taxation.
Selected Tax and Legal Issues - 2010
This course addresses a series of important issues affecting businesses and individuals. Topics vary depending on what is currently occurring and may include business tax strategies, employment law issues, health care legislation, and more.
Investment and Retirement Planning Update
One of the most significant changes in tax law involves retirement plans. Many changes occur almost daily, even without Congressional action. This session will identify and explain the changes that impact retirement plans, your practice and your own retirement planning. The second half of the course will address investment planning in the wake of the financial meltdown and a volatile financial market.
Management and Business Consulting
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Prerequisite and advanced preparation: None
Category: Specialized knowledge
Level: Basic unless otherwise noted
Recommended CPE hours: 6*
Objectives and descriptions are noted below
Delivery mode: Group live
The Aftermath of the Financial Meltdown
As there are signs that the worst of the financial meltdown and great recession may be behind the U. S. economy, the landscape of Wall Street and the financial industry is about to dramatically change as Congress and various regulators seek to safeguard against another meltdown in the future.
This course will review the dramatic changes that are about to take place in the wake of the financial meltdown that began in 2007, resulting in the collapse of many large financial institutions, the $700 billion government "bailout," and subsequent government actions. The course will examine pending legislation, proposed regulatory changes, the executive compensation and bonus controversy, the "too big to fail" concept, the implications of moral hazard, SEC issues, revised financial accounting and auditing standards, and more. (6 hours Specialized Knowledge)
Accounting and Auditing
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Prerequisite: Basic understanding of accounting and auditing
Advanced preparation: None
Category: Accounting or Auditing (see breakout for each individual course)
Level: Intermediate
Recommended CPE hours: 6*
Objectives and descriptions are noted below
Delivery mode: Group live
2010 FASB, SSARS and SAS Update and Other Developments Affecting the Profession
This course deals with the latest changes in accounting, auditing and compilation and review pronouncements of interest to accountants in public accounting and industry. Topics include: recently issued FASB and AICPA accounting statements, new developments in compilation and review, recently issued auditing pronouncements, practice issues related to peer review, new ethics rulings, and more. (4 hours Accounting, 2 hours Auditing)
Selected Accounting and Reporting Issues-2010
This course explores current issues that are important to small business managers, owners, and their accountants. Some of the issues covered include: Big GAAP vs. Little GAAP, International Financial Reporting Standards for Private Entities, compilation and review reports, fair value measurement and disclosure, and independence issues. (3 hours accounting, 3 hours auditing).
Unusual GAAP
This course reviews unusual reporting and disclosure issues that develop in practice including questions such as how to disclose life insurance, leases, catastrophes, agreements not to compete, and investments, how to disclose and present OCBOA financial statements, and more. (6 hours accounting).
New Developments: Compilation and Review Engagements
In 2010, the rules for compilation and review engagements are going to change with the most extensive overhaul since their inception in 1978. This course deals with the new rules and addresses other planning issues related to compilation and review engagements. (6 hours auditing).
*Each course consists of 6 hours of Group Live CPE. In addition to the Group Live CPE offered, participants can choose from a selection of self-study courses that supplement the remainder of their total CPE hours purchased. Self study hours will be distributed at the conferences. Recommended CPE hours are based on the NASBA's Registry-QAS measurement of 50 minutes per CPE hour. Certain states grant CPE credit using different measurements. Please consult with your state licensing board.
