BUNDLES

Participants will learn how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers and asset divisions are examined with an emphasis on planning considerations. This mini-course reviews property settlements and other transfers incident to divorce. Basis allocation, third party transfers, and purchases between spouses are also examined. Common pitfalls for the unwary such as transfers in trust, installment notes, and purchases between spouses are analyzed. Application of these tax principles is exampled in selected asset divisions of the residence, business interests, insurance, and pension benefits. ASSIGNMENT At the start of the materials, participants should identify the following topics for study: * Property rights * Premarital agreements * Application of §1031 * Incident to divorce * Property basis * Purchases of residence between spouses * Purchases of business interests between spouses * Selected asset divisions of residence & business interests * Real & personal property * Pension benefits Learning Objectives After reading the materials, participants will be able to: 1. Identify the various forms of marital property and how to proceed with a tax structured property settlement. 2. Identify the tax impact of property divisions and the importance of complying with §1041. 3. Determining the deferred tax liability of interspousal purchases and later dispositions, recognize the tax deferral of §1031 exchanges, and identify the benefit distribution problems and the tax advantages of QDROs. 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 course 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/

Before launching into an estate planning program, it’s important to know who owns what and exactly for whom you are planning. This requires that methods of holding title must be analyzed, considered, and selected. Sole proprietorships, S corporations, C corporations, partnerships, and limited liability companies are analyzed as to formation, operation, and ultimate disposition. Since who or what holds title imposes its own unique tax and legal consequences on the estate plan, emphasis is given to the maximization of tax benefits in each business format. While each has its own separate characteristics, several may be used together in more sophisticated planning. Assignment At the start of the materials, participants should identify the following topics for study: * Individual ownership & sole proprietorships * Corporations * Trusts & co-tenancies * Co-tenancy taxation, percentage interests & partition * Partnership taxation & recapitalization * Family partnerships * Limited liability companies * Retirement plans * Custodianship * Estate Learning Objectives After reading the materials, participants will be able to: 1. Specify the the advantages and disadvantages of various corporations relative to other types of entities, and determine how trusts can be used as S corporation shareholders. 2. Identify the different types of joint ownership and how to use the benefits of partnerships, trusts, and limited liability companies to hold property and sell interests. 3. Recognize the various retirement plans specifying how they can be used to provide substantial lifetime benefits to a business owner and to employees. 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 course 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/

While the nuclear family remains the center point of society, today it is under tremendous economic and social pressure. This mini-course is designed to cover “hot” topics having a direct impact on the practitioner who represents any client with family issues. The emphasis is on using tax solutions to ease family economic concerns permitting the practitioner to be a real tax hero. Assignment At the start of the materials, participants should identify the following topics for study: * Filing status & exemptions * Divorce costs * Child, dependent care & adoption credits * Education expenses, credits & deductions * Medical costs * Charitable contributions * Casualty & theft losses * Home sales & mortgage interest * Property rights * Elderly, disabled & estate planning Learning Objectives After reading the materials, participants will be able to: 1. Recognize the effect of marital status on filing status, identify the advisability of filing a joint return enlight of the innocent spouse rules, specify available exemptions, and determine the differences between deductible and nondeductible divorce costs. 2. Identify the costs and fees that qualify for the tax credit for adoption expenses and cite the requirements for educational expenses, dependent care assistance and Coverdell ESAs. 3. Determine medical cost deductions available to individuals under §213, specify items qualifying as deductible §163 home mortgage interest, and recognize the taxation of §1041 interspousal transfers particularly as to property settlements. 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 course 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/

Estate planning is when tomorrow becomes today! As a result of recent legislation, estate planning has been made surprisingly simple. This mini-course surveys wills, living trusts, gifts, insurance, marital property, and probate avoidance. The will and trust forms are explored along with living wills, durable powers of attorney, and nominations of conservator. Assignment At the start of the materials, participants should identify the following topics for study: * Estate planning team & administration * Unlimited marital deduction & applicable exclusion amount * Primary dispositive plans * Trusts * Annual gift tax exclusion * Annuities & installment sales to family members * Charitable remainder trusts * Family limited partnerships * Buy-sell agreements * Family documents Learning Objectives After reading the materials, participants will be able to: 1. Recognize unlimited marital deduction requirements, cite the applicable exclusion amount and identify the effects of stepped-up basis. 2. Determine the limits of a simple will and the advantages and disadvantages of living trusts. 3. Identify specialized estate planning tools and how they permit clients to pass more wealth and save death taxes, and specify instances when a conservatorship is appropriate. 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 course 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/

This mini-course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital and financial setbacks. Property transfers, asset divisions, alimony, filing status, exemptions, and child support are examined. The cancellation of indebtedness income inclusion rules are discussed in the context of debt forgiveness and property foreclosure. Emphasis is given to the exceptions from income inclusion contained in §108. The tax treatment of property repossession under §1038 and bad debt treatment under §166 is reviewed. Assignment At the start of the materials, participants should identify the following topics for study: * Marital tax liability * Transfers incident to divorce * Alimony & child support * Debt cancellation & income inclusion rule * Reduction of tax benefits * Foreclosure * Repossession of personal property * Repossession of real property * Non-business bad debts * Business bad debts Learning Objectives After reading the materials, participants will be able to: 1. Recognize tax considerations and tax guidance for marital tax liability and refund offsets. 2. Identify the elements of  §1041 nonrecognition and specify variables that determine whether a payment is alimony. 3. Determine the exceptions to the general income inclusion rule and recognize the tax issues in calculating gain or loss resulting from foreclosure or repossession including the differences between personal and real property repossession. 4. Identify nonbusiness and business bad debts under §166 determining their differences in Code requirements and amount allowed. 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 course 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/

The mini-course will examine tax issues relating to the formation and operation of partnerships. Participants will gain familiarity with basic areas of partnership taxation so as to recognize a problem and have at hand some practical knowledge for its solution. Assignment At the start of the materials, participants should identify the following topics for study: * Partnership definition * Partnership income * Partnership tax return * Year taxable * Transactions between partner & partnership * Contributions to partnerships * Sales & exchanges of partnership interests * Partnership distributions * Partnership liquidations * Limited liability companies Learning Objectives After reading the chapter, participants will be able to: 1. Recognize the tax treatment of partnerships specifying advantages and disadvantages and their effect on income attribution. 2. Determine the impact of partnership K-1s on individual or partner taxation and specify the tax treatment of guaranteed payments, organizational expenses, and other fees. 3. Identify the tax treatment of contributions of property to a partnership under §721 and the impact on tax basis. 4. Recognize the tax treatment of partnership distributions and sale of partnership interests by: a. Identifying the tax treatment of partner liabilities and of sales and exchanges of partnership interests and property; and b. Determining the differences between liquidating and nonliquidating payments including the definition of a partner’s basis on such an event. 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 course 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/

Tax reform provisions have frequently changed the tax on profits realized from the disposition of real estate. This has forced investors to seek “escape hatches” from fluctuating capital gains taxes. Tax-deferred exchanges permit the disposition of property often with the taxpayer receiving significant cash but without the payment of any tax. Functionally, an exchange is a “bridge” over the normally taxable event of moving from one property to another. This course alerts the practitioner to the different planning opportunities that surround exchanging and also identifies the tax consequences of home sales, foreclosure, repossession, and other real property dispositions. Additional topics of interest include involuntary conversions and at-risk limits. Assignment At the start of the materials, participants should identify the following topics for study: * Capital gains * Home sales * Installment method * Contingent payments or price * Section 1031 like-kind exchanges * Delayed exchange regulations * Actual & constructive receipt rule * Foreclosure * Repossession * Condemnations Learning Objectives After reading the materials, participants will be able to: 1. Determine gain under the installment method recognizing the application of the unstated interest rules. 2. Specify the types of property that qualify for a like-kind exchange and recognize the methods of identifying such property in a delayed exchange including the mechanics for such an exchange. 3. Recognize the differences between recourse and nonrecourse indebtedness identifying their impact on foreclosures, determine how various types of property affect the repossession rules of §1038 including basis and gain or loss for both installment method sales. 4. Determine how to report gain or loss associated with involuntary conversions, cite the types of payments included in a condemnation award, and specify the types of entities that qualify for exclusion from at-risk limits. 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 course 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/

Description:  This course will examine certain qualities a leader must exhibit to set an ethical tone from the top.  Who should Attend:  Those who make difficult or significant daily decisions, or who work in fast-paced or challenging environments will benefit from this timely and insightful seminar.   Program Content: 

• Examining the lives of ordinary people whose moral courage had a significant impact on those around them. 
• How anyone, irrespective of their role in an organization, can inspire others to embrace ethical attitudes. 
• Showing how even simple actions can outsized effect on a person’s sphere of influence.

Learning Objectives:  By the end of the seminar, the participant will be able to: 

1. Examine critical qualities of an ethical leader. 

1. Discuss extraordinary examples of ethical behavior from ordinary people. 

1. Take away action steps for increasing your ethical presence in your workplace. 

The Patient Protection and Affordable Care Act (PPACA) has brought about the most significant change in healthcare since the passage of the 1965 legislation that authorized Medicare. It imposes healthcare-related requirements on health plans, health insurers, and employers. Eligible small employers may receive tax credits for providing health insurance coverage to their employees, and large employers may find themselves subject to tax penalties for failing to provide such employee coverage. This course will review the principal coverage provisions of the law and will examine its tax impact on employers.