Learning Objectives:

• Identify how can you leverage AI to stay relevant
• Determine how AI will impact tax and accounting practices
• Calculate the risk assessments and safeguards that should be considered

Learning Objectives:

• Analyze 2023 rulings that represent new legal interpretations for individual taxation.
• Identify tax planning and compliance points from any 2023 federal tax legislation and key 2023 court cases, regs and IRS rulings.
• Identify due diligence actions highlighted by 2023 individual tax law developments.

Learning Objectives:

• Determine when optional basis adjustments can be made and how to make them.
• Analyze opportunities to adjust the basis in partnership property.
• Apply knowledge of depreciation related to basis adjustments.

Learning Objectives:

• Recognize how to evaluate the cyber security needs of your organization
• Identify current trends used to compromise sensitive data

Learning Objectives:

• Determine the various tax and estate planning elections available to the fiduciary after a client dies.
• Identify how to make various post-mortem elections on a tax return or submission to the IRS

Learning Objectives:

• Identify tax planning and compliance points from any 2023 federal tax legislative changes, significant court cases, regulations, and IRS rulings.
• Apply 2023 rulings that represent new legal interpretations for taxation of businesses.
• Identify due diligence actions to take based on 2023 tax law developments.

Learning Objectives:

• Determine which energy credits are available for individuals.
• Distinguish which materials may be needed to substantiate energy credits for the tax return, IRS examination, and possible monetization of the energy credit.
• Analyze the opportunities and pitfalls in monetizing energy credits or in purchasing energy credits.

Learning Objectives:

• Identify important recent developments in the area of tax and estate planning.
• Analyze recently enacted and proposed legislation that will affect tax and estate planning clients.

Learning Objectives:

• Analyze major state income tax developments affecting individuals and businesses that have occurred in 2023.
• Distinguish how these developments may affect individual and business taxpayers.
• Identify initial guidance on how these developments might influence what may happen from a SALT income tax perspective in the coming year.

Learning Objectives:

• Identifying common S corporation eligibility concerns faced by S corporations
• Analyze available options for addressing S corporation eligibility issues without the need for a private letter ruling request

Learning Objectives:

• Identify 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
• Distinguish recently adopted changes to the AICPA’s tax standards and their impact on tax practitioners, so as to better serve your clients and comply with these updated rules.

Learning Objectives:

• Use open-ended questions to initiate an estate planning conversation with clients
• Identify qualitative and quantitative issues associated with estate planning
• Identify planning strategies to take advantage of current law before sunset of favorable provisions
• Differentiate tools that can enhance the conversation about estate planning with clients

Learning Objectives:

• Apply the impact of the passive activity rules on real estate transactions.
• Identify when costs must be capitalized.
• Analyze the opportunity to invest via a qualified opportunity fund.

Learning Objectives:

• Determine the impact of the changes to IRC Section 174 under the Tax Cuts and Jobs Act which took effect on January 1, 2022
• Distinguish the interplay of IRC Section 174 with the Research and Development Tax Credit under IRC Section 41 and recent developments

Learning Objectives:

• Identify available privileges and understand when those privileges apply
• Determine how and when privilege should be invoked
• Identify the ramifications of invoking privileges
• Analyze the exceptions to privilege and circumstances that may result in waiver

Learning Objectives:

• Differentiate ways to strategically position a practice for growth and success.
• Identify opportunities to add more value to client relationships.
• Identify available resources to support growing and evolving your practice.

In this fun, interactive and engaging session, you will learn about the "Creating Mental Wealth" program and how it is being used in both corporate, professional and educational organizations.

Learning Objectives:

• Assess a new vernacular to discuss the state of our mental wealth “accounts”
• Evaluate how to use this process to keep your Mental Wealth(TM) balance sheet in the green
• Interpret what it’s like to have FUN and interact with your fellow conference attendees while using this tool created to save lives

Learning Objectives:

• Determine the prospects for tax legislation for the remainder of the year, including extenders.
• Distinguish the IRS’ efforts to clear its processing backlogs before the upcoming filing season.
• Analyze the AICPA’s updated tax ethical standards – the Statements on Standards for Tax Services.
• Identify insights into the IRS rules and resources as part of the implementation of Inflation Reduction Act of 2022.
• Calculate the AICPA’s efforts to help members improve the efficiency of their tax practices.

Learning Objectives:

• Analyze the fundamentals of Generative AI and its application in tax research.
• Identify ethical and regulatory considerations related to the implementation of AI in tax law.
• Analyze the future trajectory of AI in reshaping tax research methodologies and workflows.

Learning Objectives:

• Choose how to access the international CPA talent pool
• Analyze the integration of analytics leading to STEM-designated MS Accounting programs
• Determine the OPT hiring requirements and benefits

Learning Objectives:

• Determine the current challenges the IRS has identified in working with the evolving needs of taxpayers and tax professionals
• Identify the efforts the IRS is making to improve tax-processing systems, electronic filing and payment options, and expanding digital or online services
• Determine how the IRS will provide quality service to all taxpayers by helping them understand and comply with applicable tax laws

Learning Objectives:

• Determine which entities are required to report under the Corporate Transparency Act, and what information must be submitted.
• Identify best practices for reporting, record-keeping and how to comply with ongoing requirements.

Learning Objectives:

• Anayze the scope, policy rationale, and implementation timeline for the “Pillar 2” global minimum tax.
• Identify the key characteristics of and differences among the Pillar 2 top-up taxes, the order in which they apply, and the contours and benefits of available safe harbors.
• Distinguish the U.S. and global policy outlook for Pillar 2 and the potential implications for U.S. taxpayers.

Learning Objectives:

• Interpret the formalities of utilizing offshore staff
• Assess requirements for utilizing offshore staff
• Evaluate how to best utilize offshore staff year round
• Interpret best practices of utilization of offshore staff

Learning Objectives:

• Identify the ins and outs of the HSA triple tax free savings vehicle.
• Apply understanding of HSA planning in specific circumstances like end-of life planning.
• Determine how to maximize wealth for clients and avoid the pitfalls.

Learning Objectives:

• Analyze takeaways from top tax cases.
• Identify core tax concepts and definitions (or lack thereof).
• Calculate tax planning and reporting opportunities.

Learning Objectives:

• Apply BBA audit process.
• Identify unique milestones and deadlines under the BBA audit procedures.

Learning Objectives:

• Recall the reasons for and interests of private equity entering the accounting profession.
• Identify the factors of how CPA practices are valued and the concerns of buyers and sellers in the sale process.

Learning Objectives:

• Apply the Secure 2.0 Act provisions to assist employers as they assess the effects of its mandatory provisions and any advantages in adopting its optional provisions.
• Identify the changes in regard to individuals, with respect to the starting age for required minimum distributions (RMDs) and also identify provisions that could allow increased contributions to retirement plans.

Learning Objectives:

• Identify “red flags” in the shareholder basis calculation by comparing the AAA and the balance sheet to the basis calculation.
• Identify the most common reasons why basis does not equal balance sheet equity for small S corporations with simple situations
• Calculate basis when it was not done correctly in the past.
• Identify when you may be able to “back into” basis when prior year returns are not readily available, and when you should avoid this method.

Learning Objectives:

• Distinguish between the filing requirements for FBARs and Forms 8938 (Statement of Specified Foreign Financial Assets).
• Identify the facts and circumstances that trigger Form 3520 and 3520-A (Annual Return to Report Transactions with Foreign Trusts and Receipt of Foreign Gifts & Annual Information Return of Foreign Trust with A U.S. Owner) filing requirements.
• Determine how and when international information return penalties are assessed and potential avenues for relief.
• Distinguish how and when international information return penalties are assessed and potential avenues for relief.

Learning Objectives:

• Identify what ESG is and what it is not.
• Recognize the role of accountants and tax professionals in the organization's Sustainability Journey.

Learning Objectives:

• Identify and be able to apply the test for qualifying as a bona fide resident of Puerto Rico and the relevant income source rules.
• Recall the context and current status of the IRS' ongoing Puerto Rico-focused compliance campaign.

Learning Objectives:

• Identify the various technical terms describing the different types of digital assets
• Analyze the latest IRS guidance for digital asset reporting
• Identify questions to ask current and potential clients to determine the best engagement services for them

Learning Objectives:

• Determine situations where electing into a PTE regime may not be advantageous
• Identify the federal income tax consequences of the a PTET payment

Learning Objectives:

• Distinguish how culture impacts staff retention
• Identify an efficient time management plan to make tax season less stressful
• Determine how AI can impact efficiency and getting your brand known

Learning Objectives:

• Identify how to advise clients on the selection of the appropriate type of charitable donee to achieve the client's philanthropic and tax objectives
• Distinguish substantiation requirements for federal income tax charitable deduction to avoid complete loss of client's deduction
• Analyze the technical requirements for a qualified appraisal under the federal income tax charitable deduction and necessity of strict compliance to avoid complete loss of client's deduction