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Conference Speakers

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CPE Information

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Conference Agenda & Objectives

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Course Agenda

Critical Tax Developments Impacting Individuals and Business Entities
This informative session will discuss the latest developments from Congress, the IRS and the courts affecting high-income individuals, including identification of planning opportunities and pitfalls associated with the developments.

Higher Tax Rates Ahead: Deferred Income and Tax Planning
Although rates are now low, changes in the political and economic climates may indicate higher rates on the horizon. Learn how to best prepare your clients for possible higher tax rates tomorrow through prudent deferral of income, selective acceleration of deductions and unique tax planning today.

Partnership & LLC Fundamentals: Interpreting Schedule K-1
This session will address interpretation of Schedule K-1 as it relates to a partnership or LLC. What do those choices for presentation under GAAP, tax basis, etc. really mean? Discussion will center on special elections at the 1040 level, implications of oil and gas rules, calculating basis and reporting issues.

Expanded Section 179 and Restoration of 50% Bonus
Depreciation
What property qualifies for 50% bonus depreciation? How do the expanded provisions of Section 179 affect high-income clients? What unique opportunities have been created for high-income clients to offset additional income with these new incentives? These are just some of the questions that will be answered at this informative session.

E-Research Techniques and Tips Using Checkpoint
This session will demonstrate e-research tips and how to most effectively perform tax research using Checkpoint. Follow actual case studies being researched, with tips on the most efficient research methods.

Passive Loss Issues Revisited
This session will discuss self-rentals and strategies to deal with the Carlos case, real estate professionals: understanding the grouping election, aggregating a rental activity with a business activity, and using the former passive activity rules. The impact of the Candelaria case will also be discussed.

Generation-Skipping Tax 101
Generation-Skipping tax rules can be complicated. Let our experts guide you through the basics. Topics will include a conceptual understanding of Generation-Skipping Tax rules, essential GST elections, transfers subject to GST, as well as exemptions.

Alternative Minimum Tax (AMT)
The refundable minimum tax credit has been expanded by the Tax Technical Corrections Act of 2007 and the Tax Increase Prevention Act of 2007 increased the AMT exemptions above what they were in 2006. This session will cover discussion of provisions of this new legislation, and provide examples illustrating their application.

S Corporations Update
Get the latest update on the most popular corporate entity in the US! Topics will include legal and regulatory developments, basis issues, and allocation of distributions, along with other recent S corporation developments.

Charitable Giving Strategies
This session will focus on a variety of charitable contribution provisions recently enacted, including: limitations on various charitable deductions, requirements for charitable contribution appraisals, and changes in certain penalties.

Circular 230 – What You Need to Know
Circular 230 developments continue to be one of the most significant issues impacting practitioners. This general session will highlight two key changes relating to Conflict of Interest and Preparer Disclosure, along with a general overview of other Circular 230 requirements.

Preparer Penalties – Update and Guidance
How have the definitions of “more likely than not” and “reasonable basis” changed? This session will delve into the important changes to the standards and penalties for practitioners associated with Section 6694 and will address several examples of fact patterns dealing with the new rules.

Panel Discussion: Top 5 Tax Strategies for Business Owners & Executives
The panel will discuss their best tax planning tips aimed at business owners and executives. Topics include: nonqualified stock options strategies, managing AMT, and minimum tax credit. Be ready for some lively debate among the panel members!

Retirement Plans and Distributions
This session will help the high-income business owner determine how to select the best retirement plan, given the wide array of choices. Beneficiary designations and distribution options will also be addressed.

Preparer Penalties: Case Study
This breakout session will review important case law dealing with Preparer Penalties and discuss practical situations to help illustrate how Preparer Penalties might occur, as well as the implication of such penalties. An opportunity for Q&A will also be available.

Inherited IRA and Distribution Rules
This session will cover Inherited IRA and distribution rules that allow high-income families to stretch out the adverse tax ramifications of required distributions.

“Kiddie Tax” Rules
The Small Business and Work Opportunity Tax Act of 2007 made significant changes to the Kiddie Tax rules. This session will include coverage of these new rules with planning strategies to minimize their impact on high net-worth clients. College planning, 529 Plans vs. Educational Savings Accounts, and use of educational credits will also be discussed as alternatives to avoid or mitigate the onerous Kiddie Tax rules. Let us help guide you through the pitfalls that beset nearly every small CPA firm. We will discuss the issues that threaten to derail success and offer solutions that will allow a CPA Firm Manager to actively take charge of a growing practice.