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C corporation entity planning for operating enterprises *Bonus depreciation vs. 179 alternative *How the meals and lodging fringe benefit affects the entity planning analysis*Recently issued FASB Accounting Standards Updates (ASUs), including an update on leases, revenue recognition and financial instruments *Current FASB projects *Recent PCAOB guidance *Latest activity from ARSC*Latest legislative developments *Best new planning options to maximize joint Social Security benefits *Retirement benefits -- amounts in various circumstances and how they are distributed within the family *Qualification -- has the client retired?*How business entities may be used for Social Security advantage *Tactics to avoid Social Security income taxation *When a spouse should return to work *Spouse's benefits and how they relate to benefit decisions of the client *Hiring the spouse -- when is it effective?* How to Deliver a Talk Effectively * Making the Talk Entertaining * Memorization and Practice * Key word system and notecards * Practice thru video or get feedback through others * Creating Stories that Rock*Lease classification *Amortization of the lease asset *Derecognition of the underlying asset *Recognition of lease receivables *Lessee accounting model -- lease classification, amortization of the right-of-use asset and interest on the lease liability *Lessor accounting model -- profit recognition and collectability*Overcoming the Common Obstacles to Public Speaking: - Fear of rejection/ failure and how to overcome - From Unconscious Incompetence to Unconscious Competence - Toastmasters and practicing by video - Act "As If," - Do One Breath Technique to be more relaxed.

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*Transgenerational planning -- conversions, income and gain splitting *Middle-income taxpayers -- financial planning for the young, the working and those approaching or in retirement*Accounting * Auditing * Quality of Care Drivers * Health Care Cyber Security * Health Care Legislation * Not-for-Profit Standards * Physician Independence * Technology * Governance * Third Party Settlements*Accounting standards updates *AICPA Auditing Standards Board (ASB) Clarity Project *AICPA activities and emerging issues related to not-for-profit entities *Governmental Accounting Standards Board (GASB) activities*Contractor internal controls *Fraud and the contractor *Joint venture accounting *Contractor's benchmarks *Cash management for the contractor *Construction cost allocations *Assisting the financially troubled contractor *Audit risks *Deferred income taxes *Tax planning and alternative minimum tax (AMT) *Look-back method*Audit objectives -- major steps in the audit process; goals; and performing analytical procedures and tests of controls, transactions and balances *Workpaper techniques -- critique cash workpapers, solve common new staff deficiencies and learn the benefits of engagement management software *Analytical procedures -- purpose, techniques and detailed case study practice *Compilations and reviews -- levels of assurance and responsibility, guidance on procedures and hands-on practice involving a closely held corporation *Audit and review accounts -- identify objectives; design and implement effective, efficient procedures to meet objectives; and participate in a case study for auditing receivables, payables and inventories*Complete coverage of tax reform changes impacting individual clients, including changes to home mortgage interest deductions, modifications of NOL rules, new alimony rules, and much more*Real estate professionals*Health care reform: where are we now? *The latest ideas dealing with the tax aspects of investments; issue?

regarding passive activity rules*Identity theft: the latest issues and updates*Retirement planning strategies: qualified plans and IRAs, traditional and Roth; resolving issues of improper early or late distributions and rollovers*Practice aids, including inflation-adjusted amounts and 2018 numbers, with mileage rates and more*Year-end tax planning ideas*Other late-breaking tax law changes*How to classify receipts between "income" and "corpus" under the Uniform Principle and Income Act *How to calculate distributable net income (DNI) using a forms method (Schedule B), code method and shortcut method (worksheet) *Proper W-2 preparation and procedures in the year of death *What to do when a taxpayer passes before taking a required minimum distribution *Forgetful fiduciaries of simple trusts *Fluctuating trusts -- simple one year, complex the next *How to divide income in the year of death *Overview of Subchapter J *Form 1041 preparation issues, filing requirements and line-by-line steps *Taxable income of estates and trusts, and expense allocation issues *Specific deductions and miscellaneous itemized deductions *Income in respect of a decedent *How to calculate the income distribution deduction *How the principal and income law relates to DNI *How to handle capital gains and losses *How to allocate tax items to beneficiaries -- another K-1 *Comprehensive DNI calculation case study *Trust and estate case studies with completed forms*Accounting standards updates *AICPA Auditing Standards Board (ASB) Clarity Project *AICPA activities and emerging issues related to not-for-profit entities *Governmental Accounting Standards Board (GASB) activities*Sec.

*Forgetful fiduciaries of simple trusts *Fluctuating trusts -- Simple one year, complex the next*Dividing income in the year of death *Overview of Subchapter J *Form preparation issues -- Filing requirements and line-by-line explanations of Form 1041 *Taxable income of estates and trusts and expense allocation issues *Specific deductions and miscellaneous itemized deductions *Income in respect of a decedent *The income distribution deduction calculation *Relation of principal and income law to DNI *Understanding how to handle capital gains and losse?

*Allocating tax items to beneficiaries: another K-1*Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation*Comprehensive trust and estate case studies, with filled-in forms*How to prepare various Form 1040 individual tax returns and schedules (with filled-in forms) *Due diligence requirements for the Child Credit and American Opportunity Credit *Tax filing status -- rules, planning opportunities and pitfalls *Dividends and interest -- ordinary, return of capital and capital gain distribution dividends; tax-exempt interest; original issue discount and more *Security transactions -- Form 1099-B, Form 8948, Schedule D, mutual fund sales and related basis issues *Self-employment issues *Schedule C deductions including depreciation *Sale and exchange of property -- Form 4797, depreciation recapture and capital gains *Passive losses -- rental property and how the passive loss rules flow to tax forms *In-depth look at itemized deductions -- what is and is not deductible *Interest deductions -- limitations and timing problems *Retirement contributions *Education credits and deductions *Child care credits and adoption tax credit *Tax computation -- kiddie tax, alternative minimum tax (AMT), regular tax, credits and more *Impact of recent legislation and changes to Form 1040*Operating a business as a partnership vs. an S Corporation -- tax consequences, opportunities and pitfalls *Income tax laws for S Corporations -- eligibility, election, tax return preparation, stock basis and loss limitation issues *How to handle special pass-through income and expense items *How to prepare S Corporation returns and reconcile book income to taxable income *How to prepare partnership returns and reconcile book income to taxable income *How to handle the tax treatment of distributions to shareholders, partners or members *Restrictions and sanctions for tax year-end selection *Basics of partnership and LLC formation and basis calculation *How self-employment taxes do or do not apply to each entity type *How to prepare Schedule M-1, K and K-1 *How the Affordable Care Act affects tax returns *Frequently used forms and schedules, including some form oddities*In-depth discussion of the deduction for qualified business income under Sec.199A *Should farms restructure to take maximum advantage of the Sec. *How the new gross receipts limitations exempt farmers from other complex computations *S Corporation vs.

1082 basis adjustment) -- a critical topic due to the recession, real estate spiral and mortgage crisis of recent years *Form 6252 -- installment sale income -- advanced issues, such as gain on reacquisition of installment sale property *Worksheets on calculating gain and tax basis of reacquired property *Form 5329 -- additional taxes on qualified plans -- advanced study of how to avoid penalties *Form 6251 -- detailed case study on the adjustments and preferences associated with alternative minimum tax (AMT), including proper treatment of incentive stock options*Starting a business -- the tax life of a business *Selecting a business entity type *Retirement plan options *Complying with the Affordable Care Act (ACA) *Compensation of owners and hiring family members *Reasonable compensation *Tangible property regulations *Managing Sec.

1231 losses *Transactions with owners *Buy-sell and noncompete agreements *Leaving the business and tax-efficient exit techniques*When the new Yellow Book standards are applicable *Types of engagements involved *Relationship between the Yellow Book and other standards *The importance of stating compliance with the Yellow Book in reporting *New Yellow Book standards related to ethics, independence, professional judgment, competence, CPE, quality control and peer review *New Yellow Book requirements related to performing and reporting on financial audits, and how those requirements affect the audit in areas like internal control *New requirements related to attestation engagements (i.e., examinations, reviews and agreed-upon procedures engagements) and performance audits*Transfer tax reform -- how enacted legislation affects estates of decedents dying in 2018 and gifts made in 2018 *Gift tax return basics -- Form 709 *Special gift circumstances -- annual exclusion, gift-splitting, gifts to minors and gifts for educational and medical benefits *Overview of estate tax concepts *Estate tax audit issues -- what triggers an audit and how to handle it *Trusts, wills and state laws, and how they affect Form 706 *Form 706 preparation issues -- determining includable property, deductions from the gross estate, credits against federal estate tax and the federal estate tax *Elections you need to know -- alternate valuation, special-use valuation and deferred payments *State death taxes -- how they now affect the federal estate tax return *Filing Form 706 -- where and when to file, how much to pay and how to claim a refund *Portability -- understanding and applying the new permanent feature *Deceased spouse unused exclusion amount (DSUEA) and why Form 706 should be filed in smaller estates *Understanding Form 8971*Sec.529 accounts *Survival of personal alternative minimum tax (AMT) and repeal of corporate AMT *Estate and gift tax *New limitations on business losses *New depreciation rules and Sec.179 expensing *Business interest *Modification of net operating loss (NOL) rules *New credit for employer-paid family and medical leave *Repatriation of foreign funds*The current tax environment -- what's new, what's expired or expiring, and what's likely to change *Review of legislative proposals *Tips for reading a tax return and developing client-specific planning strategies *Individual tax laws -- will there be more changes?*Net investment income tax (NIIT) -- planning for compliance and for repeal *Family income-splitting strategies to consider *Income tax issues -- impact on timing of other income and investment selections *How to use Roth individual retirement accounts (IRAs) and Roth contribution programs to your clients' best advantage *Conversions -- do they still make sense?*Taking distributions -- matching timing to client requirements *Qualified plan contributions to reduce income and Social Security tax -- implications for business owners and the self-employed *How to prioritize allocations among investment, retirement and college funding vehicles *Itemized deductions -- will they still be available?regarding passive activity rules*Identity theft: the latest issues and updates*Retirement planning strategies: qualified plans and IRAs, traditional and Roth; resolving issues of improper early or late distributions and rollovers*Practice aids, including inflation-adjusted amounts and 2018 numbers, with mileage rates and more*Year-end tax planning ideas*Other late-breaking tax law changes*Why people behave as they do, and how you can effectively motivate anyone to cooperate with you - How to judge if your communication is effective in motivating someone - How to get someone to really hear you - How to communicate so that someone will happily do what you want *How to create trust and get people to like working with you - The 3 most important keys for getting someone to feel rapport with you - Why rapport is so important, and how to use it to profit in your work - How to quickly solve problems with people once you have their rapport * How to handle difficult people - Why some people are difficult to deal with, and what you can do about it - How you can turn a difficult employee or customer into a powerful asset - How to easily solve problems with people who are upset at you *Secret techniques that super-successful communicators use - How Ronald Reagan and Bill Clinton are similar, and how you can tap into their "magic abilities" - The three most important keys all successful communicators use*How to isolate and strengthen the skills and attitudes that make you more effective *Techniques to become a stronger coach, leader and advocate for your team *How to develop measurable missions and strategies *How to align your company's strategies with its internal reporting system *Tips for selling your ideas and generating buy-in from others *Adapting in a constantly changing business world *Developing a tailored action plan for your specific situation*Common mistakes on Form 1120S *Common mistakes on Form 1065 *Common mistakes on Schedules K and K-1 *Common mistakes on Schedules M-1 and M-2 *Common mistakes on Form 4562 *Common mistakes on Form 4797*Running on trust -- how far can you get?

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