Includes CARES Act changes! This discussion of C Corporations provides guidance on tax operating characteristics of the C Corporation including accounting methods, choice of year-end, c corporation capital losses, net operating losses and a summary of consolidated return rules. Our discussion of C Corporate reasonable compensation also includes an analysis of constructive dividend problems and Continue reading "C Corporations Webinar"...

All aspects of individual income tax returns for a minister is discussed including qualifications as a minister, reporting income, housing allowances and deductions including self employment tax and retirement income.

The 2017 Tax Cuts and Jobs Act changed all of the normal fringe benefit rules. The President and Congress have also changed many of the healthcare fringe benefit rules. We completely re-wrote this course for 2019 to take into account all of these changes so that you will know the latest rules, benefits, requirements and Continue reading "HealthCare & Other Fringe Benefits Webinar"...

Description This course reviews estate and gift tax changes and new amounts as established by Congress. It also reviews rudimentary estate and gift tax planning ideas such as gifting strategies, medical exclusions, education exclusions and gift splitting. An overview of basic gift and estate tax rules and planning concepts is provided in an example form Continue reading "Estate & Gift Tax Update Webinar"...

Description This course begins with a comparison of the different types of business entities. It then moves to specific issues associated with forming a corporation including the Section 351 rules, liabilities, Section 1244 Stock, and more.   Course Objectives At the conclusion of this class the student should understand different entity choice tax concerns and Continue reading "Corporate Formation Issues Webinar"...

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Description This course includes: in-depth, all of the normal college savings programs including 529 plans, Coverdell ESAs and Savings Bonds, but it also provides guidance on their effect on financial aid and new planning ideas for college savings. Updated for the December, 2015 PATH Act the manual includes guidance on the newly reinstated tuition deduction, Continue reading "Education Deductions & Credits Webinar"...

Description This course begins with an overview of installment sales. It then covers new gross profit percentages when sales prices are reduced in future years as well as the specific forms that may be included in a taxpayer’s return. It concludes with a number of problems and issues that may arise with installment sales.   Continue reading "Installment Sales & Repos Webinar"...

With each annual guidance update issued by the Financial Accounting Standards Board and AICPA comes a need for regular practitioner training. At the most basic level, our Accounting and Auditing course offers a comprehensive explanation of auditing and accounting for non-public clients. Taught by Certified Fraud Examiner, Bill Leonard, CPA, attendees enjoy the benefit of Continue reading "Accounting & Auditing Update Webinar"...