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DTSTART;TZID=America/Detroit:20260902T083000
DTEND;TZID=America/Detroit:20260902T092000
DTSTAMP:20260615T121843
CREATED:20260515T010524Z
LAST-MODIFIED:20260611T041117Z
UID:10005734-1788337800-1788340800@sc.cpa
SUMMARY:(LITX18/27) Understanding Corporate Taxation: Tax Credits\, Disposing of Shares & Corporate AMT?
DESCRIPTION:Event Description\nCorporate taxation can be complex—but understanding it is essential for practitioners who advise business clients. This course provides a focused\, practical review of three key areas that frequently arise in corporate tax planning and compliance: corporate tax credits\, stock redemptions and dispositions\, and the Corporate Alternative Minimum Tax (CAMT).  \nIn this course\, we will examine the major corporate tax credits available —including the general business credit and its components\, as well as changes to tax credits due to recent tax legislation. We will also walk through the rules governing stock redemptions under IRC Section 302\, including the requirements for substantially disproportionate redemptions\, the treatment of redemptions as dividends versus capital transactions\, and the federal excise tax on corporate stock buybacks under Section 4501. Finally\, we will address the Corporate Alternative Minimum Tax\, its applicability to corporations with adjusted financial statement income of $1 billion or more\, and practical planning considerations. Through discussion and easy-to-follow examples\, you will leave better equipped to advise corporate clients on these important and often-tested areas of the tax law. \nObjectives\n• Recognize tax credits applicable to corporations under current law\, including components of the general business credit.• State the requirements for a substantially disproportionate redemption under IRC Section 302(b).• Identify the tax implications and reporting requirements of corporate stock acquisitions and redemptions.• State when the Corporate Alternative Minimum Tax applies to corporations and how adjusted financial statement income is determined.
URL:https://sc.cpa/event/litx18-27-understanding-corporate-taxation-tax-credits-disposing-of-shares-corporate-amt/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260902T093000
DTEND;TZID=America/Detroit:20260902T111000
DTSTAMP:20260615T121843
CREATED:20260515T005909Z
LAST-MODIFIED:20260611T041011Z
UID:10005669-1788341400-1788347400@sc.cpa
SUMMARY:(LITX19/27) Tax Research: Secondary Sources\, Tax Positions\, & Conflicting Authority
DESCRIPTION:Event Description\nFinancial professionals are inundated with new information about the Internal Revenue Code on a daily basis. While it’s easy to dismiss unreliable social media posts or obscure websites\, it becomes much more challenging when conflicting information comes from respected\, authoritative sources. For example\, is a court decision about a tax issue more important than information directly coming from the IRS? What happens if information from the IRS is inconsistent with the law? And is there ever a time when I can rely on information given by the IRS to another taxpayer? In this course\, we will take a deep dive into secondary sources of tax authority. We will examine common conflicts\, explore how to weigh different types of guidance\, and discuss practical strategies for resolving uncertainty. Finally\, we will clarify the distinctions between giving tax advice\, preparing a tax return\, and taking a position on a return to help you navigate these situations with confidence and precision. \nObjectives\n• State key differences between common types of non-authoritative tax research sources. • Identify what a tax position is and when one is considered engaging in tax preparation. • Recall the difference between a Private Letter Ruling and a Determination Letter • Recognize how to evaluate the authority of court decisions.
URL:https://sc.cpa/event/litx19-27-tax-research-secondary-sources-tax-positions-conflicting-authority/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260902T112000
DTEND;TZID=America/Detroit:20260902T121000
DTSTAMP:20260615T121843
CREATED:20260515T005913Z
LAST-MODIFIED:20260528T131014Z
UID:10005675-1788348000-1788351000@sc.cpa
SUMMARY:(LIAA17/27) Exploring Client Advisory Services - Unearned Income & Prepaid Expenses
DESCRIPTION:Event Description\nIn most industries\, it is normal to get paid after a job is done. However\, what do you do if someone pays you ahead of time? The job is not done yet\, so you can’t recognize the revenue. Also\, have you ever had to make a deposit on something ahead of time? If so\, then you can’t recognize the expense yet\, since it has not been incurred. These situations happen all the time\, but many practitioners just getting started struggle to know what to do in these instances. In this course\, we will be talking about unearned income and prepaid expenses. We will talk about how the accounting differs for cash and accrual basis taxpayers\, and what to do on the tax return. \nObjectives\nState what the terms unearned income and prepaid expenses mean and when these situations come up. Identify revenue recognition and expense recognition applicable to unearned income and prepaid expenses. Recognize the tax implications of unearned income and prepaid expenses.
URL:https://sc.cpa/event/liaa17-27-exploring-client-advisory-services-unearned-income-prepaid-expenses/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260902T130000
DTEND;TZID=America/Detroit:20260902T135000
DTSTAMP:20260615T121843
CREATED:20260515T010835Z
LAST-MODIFIED:20260528T042117Z
UID:10005772-1788354000-1788357000@sc.cpa
SUMMARY:(LITX20/27) Exploring Client Advisory Services - Accounts Payable
DESCRIPTION:Event Description\nIf you are new to the profession\, or a business owner that is trying to do your own accounting\, perhaps nothing is more confusing than trying to figure out when something needs to be entered into the accounting records. While cash basis tends to be straightforward enough\, accrual basis accounting can feel like a whole new world! In this course\, we will be exploring basic entries pertaining to accounts payable. We will discuss accounting for timing differences between cash and accrual basis\, as well as how accounts payable is handled differently for tax purposes. In the context of lots of practical examples\, we will help you get more comfortable with the ins and outs of accounts payable so you can be sure your books are in great shape! \nObjectives\nWhat are accounts payable? Capitalized Items Accounting for Debt Prepaid Expense Example Inventory Example Voiding Checks & Accounting for Disputes Accounts Payable on the Tax Return
URL:https://sc.cpa/event/litx20-27-exploring-client-advisory-services-accounts-payable/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
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