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The "One Big Beautiful Bill Act," often called the Big Beautiful Bill (BBB), is a sweeping budget reconciliation. Designed to make permanent the 2017 Trump tax cuts, the bill aims to deliver substantial tax relief to American families, workers, farmers, and small businesses. Key provisions include locking in and expanding the child tax credit, eliminating taxes on tips, overtime, and car loan interest, and providing enhanced deductions for seniors. The legislation also expands the §199A small business deduction, renews 100% immediate expensing for factories and equipment, and increases the death tax exemption for family farms. Supporters claim the bill will boost take-home pay for families, raise wages for workers, and create or save millions of jobs over the next four years, fueling significant economic growth and investment, particularly in rural and Main Street America. However, the bill is not without controversy. It includes significant reductions in non-military government spending, notably imposing stricter eligibility requirements and cuts to programs like SNAP and Medicaid. The BBB also scales back clean-energy tax credits and extends the cap on state and local tax (SALT) deductions, while allocating an additional billions for defense spending. Critics have raised concerns about the bill's projected addition to the national debt. This course is an overview providing reference to selected individual, education, business, retirement, insurance, international, and estate tax provisions enacted or indexed for inflation by the BBB. The resulting major tax changes carry special meaning to the tax practitioner and return preparer. The course is intended to be a resource for tax professionals and staff alike to gain easy access to the most important major changes enacted by BBB. To complete this course participants need to: View the video and complete an assessment exam with a minimum passing grade of 70% or higher. Upon course completion a course evaluation form is provided for your feedback. CPE Prime is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/ | |
Principles of Wealth Management examines the financial planning discipline, including Its need, as evidenced by the U.S. poverty rate, the U.S. savings rate, the lack of financial retirement readiness and the ever-increasing cost of higher education. The course details the principal steps in developing a financial plan, the critical issues in managing and protecting wealth, the products and concepts available to implement wealth management objectives and their tax treatment. | |
Strong internal controls are key to any effective accounts payable function. Without such controls, fraud is easier to commit, duplicate payments increase and the function is not cost-effective. This course presents information the professional can use to identify control problems and implement strong controls. Industry expert Mary Schaeffer shows auditors, controllers, and managers where control issues are likely to occur, how to strengthen controls, and best practices for a control effective accounts payable function. | |
Estate planning doesn't have to be a daunting maze of tax codes and regulations; instead, it can be approached as a practical, real-life strategy to protect and distribute assets. This course focuses on the key elements and tools for a successful estate plan, from basic wills and healthcare directives to more complex trusts and partnerships, it explores comprehensive strategies that serve your unique needs. This approach encompasses a range of tools designed to minimize both income and estate taxes, such as strategic gifting, charitable donations, and various types of trusts. Additionally, it examines commonly used devices for transferring and controlling assets, like family limited partnerships, qualified personal residence trusts, and grantor-retained annuity trusts, each offering specific benefits in terms of tax efficiency and asset protection. By understanding these components and how they interact within the broader context of financial and family situations, practitioners can maximize the wealth transferred to beneficiaries, all while navigating the complexities of tax law with greater confidence and clarity.To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. In Addition, no correct or incorrect feedback for any exam question will be provided.Upon course completion A course evaluation form is provided for your feedback.Participants have 1 year from the date of purchase/enrollment to complete this courseCPE Prime is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.orgOur Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/ | |
The auditor uses four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Audit planning is a course that will review the audit planning process. This course will discuss the important of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This course will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This course will review the eight steps involved in creating the audit plan. | |
The U.S has been met with unprecedented challenges during the Coronavirus pandemic. Over the course of 2020 and 2021, three major spending bills were enacted into law that were meant to provide aid to individuals, companies, and industries that were affected by the various changes and restrictions onset by the Coronavirus pandemic. Those bills were the American Rescue Plan Act, the Consolidated Appropriations Act, and the CARES Act. This course will provide an overview of these three bills that were meant to address the hardships caused by the coronavirus pandemic. This course will also provide a detailed look into the latest bill enacted from the three, the American Rescue Plan Act, and how that bill has affected the wider tax landscape within the U.S. | |
This course satisfies the Board of Accountancy's Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. Learning Objectives:
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This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy's Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. Learning Objectives:
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This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. |