Over the past five years, major tax law changes seem to be one of the natural consequences of single-party control in Washington. Although a unified government is common at the beginning of a new president’s term, single-party control also tends to end with the first midterm election. What do condensed periods of unified government mean for tax policy as well as the stability and simplicity of the tax code? Where do areas of bipartisan consensus exist on tax policy and how might bipartisan proposals advance under future single-party rule? Which tax proposals are more likely to advance in divided government?

Session Objectives:

• Learn how “the weaponization of procedure” contributes to volatile tax policy.
• Briefly review select and recent tax law changes with important profession-level impacts.
• Understand where areas of tax policy consensus exist for purposes of future bipartisan tax efforts.

Over the past five years, major tax law changes seem to be one of the natural consequences of single-party control in Washington. Although a unified government is common at the beginning of a new president’s term, single-party control also tends to end with the first midterm election. What do condensed periods of unified government mean for tax policy as well as the stability and simplicity of the tax code? Where do areas of bipartisan consensus exist on tax policy and how might bipartisan proposals advance under future single-party rule? Which tax proposals are more likely to advance in divided government?

Learning Objectives:

• Learn how “the weaponization of procedure” contributes to volatile tax policy.
• Briefly review select and recent tax law changes with important profession-level impacts.
• Understand where areas of tax policy consensus exist for purposes of future bipartisan tax efforts.

While the COVID-19 pandemic has brought immeasurable grief to families, businesses, and communities, one of the pandemic’s silver linings for some workers has been the end of the daily commute with more time for families and personal pursuits. Congressional efforts to address the tax implications of such a workforce date back to 2010, but the pandemic’s impact on the number of employees working remotely has brought renewed federal attention to the topic. As states begin to take matters into their own hands, what should employers and employees know about the state tax implications of a mobile workforce? Looking into our crystal ball, what is the likelihood that Congress will decisively address the issue?

Learning Objectives:

• With respect to tax issues, discuss the immediate impact of the COVID-19 pandemic on teleworkers and short-term business travelers.
• What are the employer's new and emerging roles and responsibilities in the work from anywhere/work from everywhere environment?
• Learn about state efforts to temporarily or permanently provide relief for mobile and remote workers from income tax withholding and the assertion of nexus.
• Understand congressional awareness of and interest in resolving tax dilemmas associated with a remote and mobile workforce.

This session will provide an update on recent developments in the area of accounting for income taxes.  It will consider the accounting implications of the administration's tax plan.  In this session we'll also consider recent comments from the SEC on accounting for income taxes.

Learning Objectives:

• To understand recent developments in the area of accounting for income taxes
• To be familiar with accounting for income taxes matters that may be of interest to the SEC

In the current environment of increased IRS enforcement and administrative delays, learning how to avoid and defend against penalties has become more important than ever.  This session will cover a myriad of late filing, payment and deposit penalties, including those that apply to international information returns.  The panelist will discuss the basics of when penalties apply and will highlight avenues for resolution and what tax practitioners can do to keep their clients out of IRS Collections.

Learning Objectives:

• Identify the situations that give rise to various taxpayer penalties
• Understand how the IRS assesses different penalties and how they can be challenged

This session in a year in review of notable tax developments affecting individuals, estate and trust and their associated business entities. It will cover legislative and regulatory developments as well as notable court cases occurring in 2021.

Learning Objectives:

• Understand developments in individual & fiduciary income tax in 2021
• Understand developments in estate & gift tax in 2021
• Understand developments in entity taxes impacting closely held businesses in 2021

States use a myriad of criteria to determine whether a trust should be taxed as a resident trust for income tax purposes, and these criteria vary significantly from state to state.  This session will discuss the ways in which a trust can become subject to a state's income tax.  This session will also discuss the unforeseen tax issues when a trust has ties to several states, along with planning opportunities and practical considerations.

Learning Objectives:

• Define 6 basic ways in which a trust can become subject to a state's income tax.
• Summarize relevant case law, including the reliance, or lack thereof, on the Commerce Clause and Due Process Clause.
• Utilization of credits when trust is taxed in several states.
• Planning opportunities and practical considerations when trust is taxed in several states.

CPAs providing tax services are subject to a myriad of rules and standards when servicing their clients in the everchanging subject of taxation. Join us for a review of the various standards that tax practitioners need to adhere to including Treasury Department Circular No. 230, the AICPA’s Statements on Standards for Tax Services (SSTSs) and the Code of Professional Conduct. Hear about the upcoming revisions to Circular No. 230 and the SSTSs, what is changing and when these new standards will become effective.

Learning Objectives:

• Understand the existing ethical requirements that CPA tax practitioners must adhere to, including Circular No. 230, the AICPA’s Code of Professional Conduct and the SSTSs
• Understand the upcoming changes to the existing tax standards and the subjects being considered in these revisions so as to better serve your clients and comply with these updated rules.

Building on the prior session, this panel will discuss the various voluntary disclosure programs available to taxpayers who wish to remedy prior omissions while minimizing penalty exposure.  The panelists will also review accuracy-related penalties, preparer penalties and other "miscellaneous" penalties such as those imposed for erroneous refund claims.  Lastly, the session will cover best practices for documenting facts and tax positions to put you and your clients in the best position to defend against potential penalties.

Learning Objectives:

• Identify the voluntary disclosure programs that may be used to avoid penalties
• Describe other common (and less common) penalties assessed by the IRS
• Understand how contemporaneous documentation can help tax practitioners and clients defend against penalties

COVID-19 tax guidance continued to be issued in 2021, even for 2020 returns. In addition there were many court decisions and IRS rulings in 2021 relevant to all types of businesses and non-profit entities. This presentation covers key developments involving COVID-19 business tax provisions, deductions, accounting methods, research credit, new forms and any law changes. Due diligence and planning considerations will be emphasized throughout.

Learning Objectives:

• Identify tax planning and compliance points from key 2021 law changes, court cases, regulations and IRS rulings.
• Understand 2021 rulings that represent new legal interpretations for taxation of businesses and non-profit entities.

A charitable gift of an interest in a closely held business requires careful planning.  This session will discuss the various tax and valuation issues that arise, including timing, substantiation, and reporting.  In addition, this session will address how the charitable transfer is affected by the both the type of charity (i.e., Public Charity, DAF, Private Foundation) and type of business (i.e., C corporation, S corporation, Partnership).

Learning Objectives:

• Discuss various tax and valuation issues, including timing, substantiation, and reporting.
• Considerations for different types of charities (i.e., Public Charity, DAF, Private Foundation).
• Considerations for different types of businesses (i.e., C corporation, S corporation, Partnership).

This session will cover the current guidance on taxation of virtual currency and the IRS's increased attention to this area.  This session will also cover virtual currency’s rapid growth and why it matters to practitioners today.  The panel will also cover the current enforcement and regulatory efforts regarding virtual currencies.

Learning Objectives:

• Understand the current IRS guidance and increased focus on virtual currencies.
• Understand current regulatory and enforcement approaches to virtual currency.

Session will discuss the importance of protecting your tax client's information, explain what 'Zero Trust' concepts mean when evaluating your firm's practices, and the value gained by regularly demonstrating them with your people and with your clients each year.

Learning Objectives:

• Share best practices in protecting the privacy and confidentiality of client tax information.
• Explain concepts of, and the implementation of a 'Zero Trust' professional practice culture.

Running a business in today's environment is extremely challenging.  COVID-19 legislative changes highlighted the challenge of a small business (and their advisers) and how they are able to navigate new tax laws, paid leave laws, local and state health restrictions, operational changes and financing opportunities.  Small means any business from a sole proprietor with no employees to an entity of up to $26 million of gross receipts (small business in the eyes of Congress).  This session will provide best practices and tips on how to help a business help themselves and how we as small business advisers can proactively assist our clients through the complex world of change.

Learning Objectives:

• Identify how to effectively and efficiently assist small businesses through the maze of tax and business complexity.
• Formulate a plan to become a proactive adviser that increases the value of your client as well as your own value to that client.
• Recognize the value that our profession has to offer through more than just compliance.

Since March 2020, the IRS has elevated fraud enforcement to new heights with the establishment of the Office of Fraud Enforcement, led by a former IRS Criminal Investigation Special Agent in Charge and Director of International Operations; appointment of National Fraud Counsel; and creation of the Office of Promoter Investigations, led by a veteran of the IRS with extensive experience managing investigations and examinations involving abusive transactions. The IRS also has enhanced fraud training efforts across the IRS operating divisions, reinforced fraud referral procedures with subject matter experts, announced new compliance campaigns, and initiated parallel proceedings targeting taxpayers and professional enablers participating in abusive tax avoidance schemes. Priority areas include, but are not limited to, high income non-filers, micro-captive insurance, syndicated conservation easements, virtual currency, the gig economy, and Puerto Rico residency programs. This session will discuss the current state of enforcement against high income/high wealth taxpayers and what we can expect in the days to come.

Learning Objectives:

• Understand the IRS focus on fraud enforcement
• Understand the IRS current enforcement priorities

This session will cover the recent tax law, regulation and case law changes in the arena of international tax. The course will also cover any proposed ta legislation that would impact US International Tax.  Finally in this session will include an update of the OECD Taxation of a Digital Economy.

Learning Objectives:

• Identify any relevant International tax law changes
• Identify any relevant international tax proposed law
• Identify any other global tax trends that would be relevant to US multi-national activity

You may personally enjoy working remotely or you may detest it. Regardless of your feelings, the fact remains that many employees place a high priority on the flexibility provided by working from home. There are certainly inherent challenges with working remotely and the ability of your firm to find workable solutions will determine the success of the remote environment. In this session, panelists will discuss their experience in the areas of onboarding and training employees, improving employee engagement, rewarding high performers, communication and hiring. Come with your questions for this interactive discussion on best practices for working remotely.

Learning Objectives:

• Examine and propose solutions for common challenges in the remote work environment
• Consider the future of remote work for the tax profession
• Discuss policies and procedures necessary for a successful work from home/anywhere program

The session will educate attendees regarding the factors that will most impact whether or not a business should consider a flow through entity structure, either via S-Corporaiton or partnership, or to operate as a C-Corporation.  Over the past thirty-five years, more and more businesses have decided to operate as flow-through entities to avoid potential double taxation of distributed profits.  However, recent developments, such as the reduction of corporate tax rates under the Tax Cuts and Jobs Act, and the rise of Qualified Small Business Stock as defined under IRC Section 1202, have made a C-Corporation structure more attractive than ever.

Learning Objectives:

• To understand how expected cash flows to owners and employees impact the entity choice decision
• To understand how investor expectations on liquidity events impact the entity choice decision
• To review various scenarios regarding entity choice and how net cash flows are impacted by that choice

Discuss due diligence top findings, differences between asset sale and stock sale, and negotiation strategies such as 338(h)(10) election and F reorganization.

Learning Objectives:

• Learn about strategies for representing sellers and buyers
• Discuss best practices for tax due diligence prior to a merger/acquisition

Overview of the application of certain loss limitation provisions which impact individual taxpayers with pass-through ownership (including as a result of basis, at-risk, passive activity, and excess business loss limitations).  Session will consider various opportunities to maximize the utiliation of attributes resulting from the limitation of losses.

Learning Objectives:

• Provide an overview of certain loss limitations (including under sections 704(d), 1366(d), 465, 469 and 461(l), among others).
• Analyze various opportunities to utilize attributes resutling from the limitation of losses.

The pandemic triggered an exodus of workers from office buildings, as employees sought the safety of their homes and other remote locations. While some of this displacement was temporary, certain employees may continue to work remotely for years to come. This session will explore the tax consequences of this new paradigm. Does the employee's presence in another state or country mean that the employer is doing business (and subject to tax) in that state or country?  What are the state tax concerns of an employee who is employed in one state while working in another?  And how do the federal and state wage and fringe benefit rules apply to travel expenses to other work locations, including the office, equipment, tools, and other resources needed by employees to effectively work remotely?

Learning Objectives:

• To identify the business tax obligations that may be created when employees work in other states or countries.
• To understand the impact of state income taxes on employees who work in more than one state.
• To recognize the federal and state taxes on expenses commonly incurred as a result of remote working and how some of that taxation can be eliminated.

In recent years there has been a trend to employ individuals to work remotely. More recently with shifting global trends companies are increasingly employing individuals that are not only remote, but working remotely from a different country. In this session we will address the common tax concerns with a workforce that is spread out through out the globe as well as address some planning opportunities and treaty issues.

Learning Objectives:

• Identify the US tax implications of a US company employing individuals that are physically outside of the US
• Identify the US tax implications of a Non-US company employing individuals that are physically present within the US
• Understand the impact of relevant tax treaties on the movement of employees

The income, gift, and estate tax systems face, at the time that this description is being written, incredible uncertainty. Van Hollen, Biden, Sanders, and others have put forth proposals that would dramatically change tax planning. Deemed realization on gift, transfer, or death could change estate planning, asset protection, gain/loss harvesting, and more. Perhaps by the date of the conference, we will know the outcome of these proposals. But whatever the status of the tax proposals, this program will provide a current, practical analysis of planning nuggets practitioners can recommend to clients in the changing tax world. 

In addition to major tax bills, there are always significant tax planning developments. For example, in July the court’s holding in the Morrissette case has valuable lessons about the importance of business purpose in estate planning transactions, the use of split-dollar insurance planning, and valuation. This and other current developments will be reviewed with an eye to gleaning practical planning nuggets for practitioners.

This will be a fast-paced program focused on practical planning tips.

Learning Objectives:

• Instruct practitioners on practical gift, estate and GST planning steps they can advise clients to take in the current environment.
• Identify possible steps to unwind planning that clients determine is not viable in light of legislative developments.

Jan Lewis (Chair of the AICPA's Tax Executive Committee) and the AICPA Tax Policy & Advocacy team will discuss how the AICPA's advocacy efforts resulted in guidance helpful to taxpayers and CPAs.

While you usually know what tax position would be preferred by your client, it can be hard to formulate tax positions in a way that makes the strongest possible argument for the client’s position, mitigates the risk of the position being successfully challenged and provides time- and cost-effective service for your client.

Join us as we discuss how leading tax professionals are using advanced analytics tools to structure and document client positions by:
- Using artificial intelligence to identify the strength of a position with greater than 90% accuracy
- Testing the effect of various changes to the facts on the strength of the position
- Gaining a comprehensive view of the law by identifying authorities and guidance that may pose a risk to the position or can be used to support it
- Providing independent, 3rd party reports to document client positions

46 million Americans now own bitcoin. Yet, only a few tax professionals understand how to help individuals and businesses dealing with cryptocurrency. This session walks you through the tax implications of common cryptocurrency-related transactions and how to successfully service clients affiliated with cryptocurrency. We will also cover current developments surrounding this topic, such as the inclusion of the virtual currency question on the front of Form 1040, how to successfully navigate through tax notices (CP2000, Letter 6173, Letter 6174 & Letter 6174-A), and tax planning opportunities.

Learning Objectives:

• Understand the tax implications of investing in cryptocurrency, running a mining operation, using NFTs, and using cryptocurrency as a payment method
• Learn about challenges in dealing with cryptocurrency related clients
• Apply tax planning opportunities
• How to service clients with cryptocurrency transactions using a tool like CoinTracker.io

This session is dedicated to the possibility that a tax practice will be more effective for its customers if it begins to sell not hours or even services, but access to the brains of the professionals. Creating subscriptions for access is hard work and not for everyone because it requires tax professionals to think differently than they have in the past about what it is they really do and sell. If you think you have what it takes to make this shift or are just curious about it, you are hereby invited to open a dialogue about how best to alter this language by Ed Kless, Sage’s senior director of partner development and strategy, who will facilitate this session.

Learning Objectives:

• Understand the difference between selling inputs, outputs, and outcomes
• Choose from three models of implementing subscriptions
• See multiple examples of subscription in action

To be announced.

The IRS commissioner will discuss current challenges and the efforts the IRS is making to adapt to the evolving needs of taxpayers, tax professionals and the nation as they evolve based on their private interactions. Those efforts include improving tax-processing systems, increasing electronic filing and payment options, and expanding digital or online services available on IRS.gov for taxpayers and tax professionals.

Receive insights from and priorities about each of the IRS’s key operating divisions. Hear how each division plans to be effective in their responsibilities to collect taxes and assist taxpayers. By the end of the session, each participant will understand:

• How the IRS will provide quality service to all taxpayers by helping them understand and comply with applicable tax laws,

• How taxpayers (including small businesses and self-employed) will meet their tax obligations while applying the tax law with integrity and fairness to all, and

• How corporations and partnerships, among other taxpayers, will receive support in conducting business in an expanding global environment.

This session will discuss the current state of U.S. tax administration and the major challenges the IRS faces today as it attempts to administer the tax system. Major challenges include providing high-quality taxpayer service, implementing legislation, conducting examination and collection initiatives that promote future voluntary compliance, and expanding the ability of taxpayers and preparers to conduct their business with the IRS online while simultaneously maintaining data security.

Learning Objectives:

• Identify how to best use the services of the National Taxpayer Advocate to protect your clients' rights as a taxpayer, and help you with tax problems you can't resolve on your own.

In recent years the IRS has focused considerable resources on enforcement activities in two areas: captive insurance and conservation easements. These campaigns present challenges not just to the IRS, but to taxpayers and taxpayer advisors and representatives. The presenters on this panel have been in the thick of these actions, on both sides. They will discuss the IRS’s activities and settlement initiatives, strategies for dealing with them, and lessons that can be applied to future similar enforcement efforts by the IRS.  Discussion topics will include:


• IRS campaign initiatives, staffing, and coordination

• IRS focus on abusive schemes and penalties, including the civil fraud penalty

• Settlement initiatives

• Appeals and litigation

Learning Objectives:

• Describe how IRS identifies certain transactions or planning for further scrutiny and possible identification as a tax shelter
• Identify current status of two recent high profile tax shelter targets: microcaptive insurance companies and conservation easements

A year of constant changes. This session will bring us back to important fundamentals that are easy to overlook among the complex issues passthroughs commonly encounter. What is a partnership for federal tax purposes? What is drafted in the operating agreement that should be looked over before certain elections are made? Why is a tune-up good practice given the intricacies and consequences of the centralized partnership audit regime? This session will cover these common threshold questions to ensure starting 2022 off on the right foot.

Learning Objectives:

• Understand what is and is not a “partnership” for federal tax purposes
• Understand common drafting issues in limited liability company (LLC) agreements
• Understand implications of the centralized partnership audit regime (BBA) in the “tune-up”

With COVID relief ending September 30, 2021, we need to be sure that our clients have filed for the many refundable employment tax credits that were available to them. Refundable tax credits, with a statute of limitations open until 2024 at the earliest, gives everyone an opportunity to assess qualification and apply for payments. In this session, the FFCRA Paid Leave Credits, the Employee Retention Credit, and the COBRA Premium Tax Credit will all be reviewed, focusing on practical problems that clients are having in receiving these credits.

Learning Objectives:

• Understand if your clients properly paid required paid sick and family leave in 2020
• Understand if your clients properly informed certain employees of the ability to forgo the payment of COBRA premiums during the April 1. 2021 through September 30, 2021 period
• Be able to assist clients in claiming refundable employment tax credits for paid sick and family leave incurred April 1, 2020 through September 30, 2021
• Be able to assist clients in claiming refundable employment tax credits for an employee retention credit for wages paid March 13, 2020 through September 30, 2021
• Be able to assist clients in claiming a COBRA premium tax credit for COBRA premiums due April 1, 2021 through September 30, 2021

Every day, thousands of individuals are making stressful decisions with uncertain information as they transition to a new phase in their lives. As a CPA, you are uniquely qualified to reduce sophisticated concepts to the crucial elements needed for clients to make these decisions. The trifecta of retirement decisions includes Social Security claiming, healthcare insurance changes, and retirement income planning. These decisions require juggling tax consequences, confusing regulations, multiple variables, and critical deadlines along with understanding your clients’ goals and dreams.

Learning Objectives:

• Understand relationships between Social Security benefits decisions and other retirement assets
• Recognize the Social Security claiming variables and how they impact benefit decisions
• Observe typical client healthcare transition situations and related pitfalls to plan around
• Appreciate the connection between retirement income planning and Medicare costs
• Realize the value you bring to provide tax alpha in the retirement income planning process

Presentation will focus on current regulatory and judicial developments, as well as any new legislation enacted intended to pay for social infrastructure programs, as they affect real estate and partnerships. In addition, the presentation will focus on current issues for investments in Opportunity Zones, gain recharacterization transactions under the final Section 1061 regulations, and new entity level tax deductions for state income taxes paid related to real estate trade or business income.

Learning Objectives:

• Obtain advanced knowledge regarding current changes in the tax laws as they affect real estate and partnership taxation.
• Learn about tax planning opportunities, and pitfalls, for real estate trades or businesses, with a focus on the impact on those operating as partnerships.

The BBA partnership audit regime is in full swing and practitioners are gaining experience navigating the rules.  More partnerships are filing administrative adjustment requests (AARs), resulting in new complexity for at the entity level and the partner level.  In addition, examinations of partnership taxable years subject to examination have also begun.  The panel will discuss lessons learned from these current experiences, as well as look ahead to what might be on the horizon for partnerships and their partners.

Learning Objectives:

• Describe the AAR process and provide practical tips
• Identify the unique characteristics of a BBA examination and how to navigate the process
• tbd

This session will take you thru the mechanics of a 7508A filing delay to preparing returns for taxpayers with casualty losses. This session will also provide the participants with an update and review of the necessary information for CPAs to prepare returns for taxpayers affected by natural disasters and assist clients with other recovery matters. Major Topics include: Code Section 7508A and how it affects returns Personal Casualty Losses Business Casualty Losses Involuntary Conversions121 Exclusions Personal Property Learning Objectives: Identify how filing delays as a consequence of disasters affects your practice, due dates, and deadlines. Identify how to assist clients who have experienced casualty losses in filing tax returns.

Learning Objectives:

• Participants will acquire a knowledge of Code Section 7508A and the mechanics of a disaster related filing delay
• Participants will acquire a knowledge of filing returns for taxpayers with disaster related casualty losses.

The current estate, gift and GST tax exemption exempts all but the super-rich from Federal transfer taxes. However, the income tax remains. Numerous provisions in the Internal Revenue Code allow for a basis adjustment at death to minimize or, in some cases, eliminate gain. This session will begin by discussing those types of assets that will benefit from a basis increase. We will then discuss planning ideas to obtain an increased cost basis at death for those assets for which such an increase will be beneficial. Among the planning topics discussed will be the use of “upstream” outright gifting and gifts to grantor trusts while avoiding Section 1014(e), the importance of discretionary distribution provisions in trusts in obtaining a basis increase, how a “swap” power in a trust can aid in obtain a basis increase and the use of powers of appointment, including formula powers of appointment, to obtain a basis increase. Also, an overview of the Delaware tax trap and why that may or may not result in an increase in cost basis.

Learning Objectives:

• Learn the various provision of the Internal Revenue Code that govern the determination of cost basis.
• Discover how careful planning an use the basis rules can increase the cost basis for a person’s heirs.
• Learn how to use “upstream” planning and general powers of appointment to increase the cost basis of an assets and the traps that may exist in implementing such planning.

The session will cover the most prevalent forms of equity compensation, including the scenarios in which each should be used as well as the potential pitfalls. The federal income tax rules applicable to each form of equity compensation will be explored in detail.

Learning Objectives:

• Familiarity with the most popular types of equity compensation.
• An understanding of the basic federal income tax rules applicable to equity compensation.
• Familiarity with common pitfalls.

In recent years, K-1 reporting requirements have changed dramatically. Practitioners are faced with the challenge of properly reporting more and more information to partners and shareholders. This session will explore proper reporting of the various items disclosed on a Sch. K-1 by a partnership or S corporation. In addition, entities with foreign activity are required to prepare and provide new Sch. K-2 and K-3 for the 2021 tax year. After attending this session, attendees should be more comfortable with where and how to report the information that must be reported to a member or shareholder for inclusion on that individual's Form 1040.

Learning Objectives:

• Identify the various types of information reported to a member or shareholder on Schedule K-1.
• Understand how the information reported on Schedule K-1 impacts the member/shareholder's Form 1040.
• Determine when a partnership will be required to complete new Sch. K-2 and K-3.

Congress, federal and state agencies and the courts have struggled for over 50 years to determine when workers are sufficiently controlled to be classified as employees rather than contractors. Are gig platform workers and freelancers a new category of worker? What motivates efforts to make more workers employees? Are such efforts supported by safety net laws, economics, and the realities of the modern workforce? What recent federal and state law changes have been enacted and proposed; what are the policy considerations to positively address workforce and employment needs and changes of the modern world?

Learning Objectives:

• Explain the factors that make 20th century employment laws outdated.
• Explain proposals for change to tax, labor and other laws and their pros and cons; and policy considerations.

This course will focus on the key retirement distribution planning decisions to be addressed in 2021, including planning with the changes required by the SECURE Act of 2019. Who are “eligible designated beneficiaries” permitted to stretch out required distributions, and who are not? Clients’ plans and planning documents may need to be revised in light of the SECURE Act rules. Is 2021 the ideal year to consider a Roth IRA conversion? How should this be analyzed? Which plans are eligible for Roth conversion, and which are not? Should deductible plan contributions continue to be made by high income taxpayers – if withdrawal tax rates will be higher in the future? What do the 2021 tax proposals say about Roth IRA conversions? These and more related issues will be addressed.

Learning Objectives:

• Understand the changes to clients' planning that may be required by the Secure Act.
• Address Roth IRAs and other planning options - what we need to be telling clients now.

Our esteemed panel will cover income tax, estate tax and financial planning strategies that they are discussing and implementing with their clients as another year end approaches and in light of our changing economic and tax landscape in a climactic year. Our audience will have ample time to pose their questions to our panel of experts regarding planning strategies for their clients.

Learning Objectives:

• Update on current tax challenges
• Practical answers to interpreting difficult tax laws

Learning Objectives:

• Gain insight into current PF-related developments that have occurred recently including priority guidance plan
• Understanding responses for any legislative changes
• Identifying current PF-related rulings and guidance projects

Learning Objectives:

• Explore current guidance and rules for private foundations and transactions with disqualified persons
• Examine potential future legislation and impact on planning for private foundations

Learning Objectives:

• Understand what has been successful and hybrid model challenges
• Identify solutions that align with your foundation’s plans and culture

Learning Objectives:

• Consider examples of activities a Private Foundation can conduct not necessarily implied by the tax code.
• Understand broad scope of permissible expenditures not necessarily implied by strict reading of the tax code.
• Learn the permissible breadth of the terms "Travel, Study, or Similar Purposes."

Learning Objectives:

• Discuss how the CARES Act and other government assistance impacts sustainability analysis
• Identify yellow and red flags when evaluating grantees
• Describe how funders are incorporating non-financial metrics such as diversity and inclusion, environmental and social governance practices, and more

Learning Objectives:

•  Inform the audience about lessons learned during the cybersecurity attack simulation
•  Inform the audience about how to better secure their organizations from cybersecurity threats
•  Inform the audience of various cyber attack tactics targeting private foundations

Learning Objectives:

• Understand some of the reporting challenges in preparing the Forms 990-PF and 990-T for private foundations.
• Appreciate the public disclosure elements of the Form 990-PF
• Review the intersection of the section 512(a)(6) unrelated business income silo rules and the 4943 excess business holding rules and reporting

Learning Objectives:

• Explore the "Big Shifts" reshaping the world and impacting philanthropy
• Learn more about the "Edges" with the potential to change philanthropy

Learning Objectives:

• Understanding the differences and value drivers of small, medium, and large private foundations
• Learn about the tipping points that drive meaningful change and how to evaluate solutions

Learning Objectives:

• Discover pricing and claims trends and how they can help provide an indication of what to expect in 2022
• Lean how to best position your foundation for a successful insurance renewal with insurance companies
• Discuss risks that are Foundation specific and ways to manage these risks

Learning Objectives:

• Identify the impact of ASU 2018-08 Clarifying the Scope and Accounting Guidance for Contributions Received and Contributions Made
• Discuss the impact of ASU 2014-09, Revenue from Contracts with Customers on the nonprofit sector
• Identify future standards/projects that will impact nonprofits including leases, credit losses, gifts-in-kind, and more