2013 TSCPA Professional Development Guide : Page 31

7$; &#15;&#13;&#14;&#16;&#03;)HGHUDO&#03;7D[&#03;8SGDWH&#03;ZLWK&#03;:DOWHU&#03;1XQQDOOHH Don Farmer $GYDQFHG&#03;0HUJHUV&#0f;&#03;$FTXLVLWLRQV&#03;DQG&#03;6DOHV AICPA This course will review the major developments in federal income taxation for individuals, corporations and other businesses that have the greatest impact on participants’ clients and companies. This course includes a 200+ page reference manual. The seminar is designed to update participants concerning 2013 tax developments emphasizing practical solutions to problems and tax planning opportunities. 35(5(48,6,7(&#1d; Individuals having one or more tax seasons and a general understanding of individual, corporate and business income taxation who are involved in the preparation and/or review of individual, corporate and business income tax returns or who provide tax advice to individuals and businesses. .(<&#03;&2'(&#1d; C &2856(&#03;/(9(/&#1d; Update Date 11/18 11/20 11/21 12/6 Facility Holiday Inn Univ. of Memphis Chattanooga Conv. Ctr. Rothchild Catering & CC Nashville Airport Marriott 0(0%(5&#03;($5/<&#03;%,5'&#03;)((&#1d; $280 0(0%(5&#03;5(*8/$5&#03;)((&#1d; $320 Instructor Walter Nunnallee Walter Nunnallee Walter Nunnallee Walter Nunnallee CPE Credit 8 T 8 T 8 T 8 T Code 269NMD 276NCD 287NKD 310DND This information will enable participants to provide expert and effective tax planning VHUYLFHV&#03;WR&#03;FOLHQWV&#03;RU&#03;WR&#03;NH\&#03;PDQDJHPHQW&#03;ZLWKLQ&#03;FRPSDQ\&#03;¿QDQFH&#03;RSHUDWLRQV&#11;&#03;&DVH&#03; studies will show comparative calculations so that participants are able to explain the EHQH¿WV&#03;RI&#03;RQH&#03;RSWLRQ&#03;RYHU&#03;DQRWKHU&#03;LQ&#03;D&#03;ZD\&#03;WKDW&#03;VKRZV&#03;ERWK&#03;WKH&#03;HFRQRPLF&#03;DQG&#03;WKH&#03;WD[&#03; impact. 35(5(48,6,7(&#1d; BASB-Buying and Selling Businesses: The CPA’s Role .(<&#03;&2'(&#1d; &#1d; C &#04; &2856(&#03;/(9(/&#1d; Advanced Date 10/21 Facility Fogelman Instructor Dennis Riley 0(0%(5&#03;($5/<&#03;%,5'&#03;)((&#1d; $280 0(0%(5&#03;5(*8/$5&#03;)((&#1d; $320 CPE Credit 8 T Code &#15;&#15;&#18;20$ $GYDQFHG&#03;3DUWQHUVKLS&#12;//&&#03;:RUNVKRS&#1d;&#03;+RZ&#03;WR&#03;'R&#03;2SWLRQDO&#03; 6WHS&#10;8S&#03;LQ&#03;%DVLV&#03;8QGHU&#03;6HFWLRQ&#03;&#1a;&#18;&#17;&#03;DQG&#03;5HODWHG&#03;3URYLVLRQV Surgent McCoy CPE, LLC &#15;&#13;&#14;&#16;&#03;+RW&#03;7D[&#03;7RSLFV AICPA Changes in the individual income tax rates require more complex planning for clients invested in partnerships. This course explores the practical issues in the many instances in which a step-up in basis can create tax advantages for partners and members. This course includes case studies to illustrate the critical points. 35(5(48,6,7(&#1d; Experience in dealing with partnership and LLCs; one or more intermediate courses on partnerships and LLCs .(<&#03;&2'(&#1d; &#1d; C &#04; &2856(&#03;/(9(/&#1d; Advanced Date 11/12 Facility TSCPA Instructor Edward Harter 0(0%(5&#03;($5/<&#03;%,5'&#03;)((&#1d; $280 0(0%(5&#03;5(*8/$5&#03;)((&#1d; $320 CPE Credit 8 T Code &#15;&#18;&#1b;1%6 Discuss this year’s hottest tax topics and learn how to better advise your clients by offering them the latest tax-saving strategies. Elevate your present practices and enhance the value of the services you offer your clients. 35(5(48,6,7(&#1d; Basic understanding of individual and business taxation .(<&#03;&2'(&#1d; &#1d; C &#04; &2856(&#03;/(9(/&#1d; Intermediate Date 10/22 Facility TSCPA Instructor Albert Grasso 0(0%(5&#03;($5/<&#03;%,5'&#03;)((&#1d; $280 0(0%(5&#03;5(*8/$5&#03;)((&#1d; $320 CPE Credit 8 T Code 227OBA $GYDQFHG&#03;7D[&#03;6WUXFWXUHV&#1d;&#03;8VLQJ&#03;7LHUHG&#03;3DUWQHUVKLSV&#0f;&#03;0XOWLSOH&#03; &RUSRUDWLRQV&#0f;&#03;6HULHV&#03;//&V&#03;DQG&#03;'LVUHJDUGHG&#03;(QWLWLHV Surgent McCoy CPE, LLC $FFRXQWLQJ&#03;0HWKRGV&#1d;&#03;&#14;&#16;&#13;&#03;2SWLRQV&#03;IRU&#03;)HGHUDO&#03;,QFRPH&#03;7D[&#03; 5HSRUWLQJ Nichols Patrick CPA, Inc. 1(: Beginning with Notice 2007-88, the IRS has changed how and when we apply for accounting method changes. The most recent general guidance, Revenue Procedure &#15;&#13;&#14;&#14;&#10;&#14;&#17;&#0f;&#03;RIIHUV&#03;GHWDLOHG&#03;LQVWUXFWLRQV&#03;RQ&#03;PRUH&#03;WKDQ&#03;&#14;&#16;&#13;&#03;³$XWRPDWLF&#03;&KDQJHV&#0f;´&#03;5HYHQXH&#03; Procedure 2009-39 offers guidance on the few non-automatic changes remaining. Other revenue procedures such as 2012-19 & 20 have added over 40 more automatic changes since 2011. Every CPA who provides tax services to business clients must understand and know how to evaluate accounting methods in order to respond to changing accounting standards and business methods. 35(5(48,6,7(&#1d; None .(<&#03;&2'(&#1d; &#1d; C &#04; &2856(&#03;/(9(/&#1d; Intermediate Date 8/20 Facility TSCPA Instructor Don Cochran 0(0%(5&#03;($5/<&#03;%,5'&#03;)((&#1d; $280 0(0%(5&#03;5(*8/$5&#03;)((&#1d; $320 CPE Credit 8 T Code 138ABN Business entities serve non-tax objectives as well as tax objectives, and many clients QHHG&#03;PXOWLSOH&#03;HQWLWLHV&#03;WR&#03;UHDOL]H&#03;ERWK&#03;LQ&#03;DQ&#03;HI¿FLHQW&#03;ZD\&#11;&#03;,Q&#03;WKLV&#03;OLWLJLRXV&#03;FOLPDWH&#0f;&#03; business owners need to consider methods of reducing their exposure to legal liability. Further, states are much more aggressive in pursuing nexus tax liability. Exploring when to run a business as a single entity or when to step up to multiple entities is a growing area of business and tax planning, and not just for large and public companies. 35(5(48,6,7(&#1d; A strong knowledge of general tax law related to business entities .(<&#03;&2'(&#1d; &#1d; C &#04; &2856(&#03;/(9(/&#1d; Advanced Date 12/19 Facility TSCPA Instructor -RQDWKDQ&#03;,QJEHU 0(0%(5&#03;($5/<&#03;%,5'&#03;)((&#1d; $280 0(0%(5&#03;5(*8/$5&#03;)((&#1d; $320 CPE Credit 8 T Code &#16;&#19;&#18;'%6 $GYDQFHG&#03;7HFKQLFDO&#03;7D[&#03;)RUPV&#03;7UDLQLQJ&#03;&#10;&#03;)RUP&#03;&#14;&#13;&#17;&#13;&#03;,VVXHV Surgent McCoy CPE, LLC $GYDQFHG&#03;&ULWLFDO&#03;7D[&#03;,VVXHV&#03;IRU&#03;/LPLWHG&#03;/LDELOLW\&#03;&RPSDQLHV&#03; DQG&#03;3DUWQHUVKLSV Surgent McCoy CPA, LLC 1(: ([SHULHQFHG&#03;VWDII&#03;FDQ&#03;JHW&#03;ERJJHG&#03;GRZQ&#03;LQ&#03;EXV\&#03;VHDVRQ&#03;ZLWK&#03;GLI¿FXOW&#03;WD[&#03;UHWXUQV&#03;WKDW&#03; have multiple K-1s, AMT, at-risk basis and passive activity loss issues. These are the topics that experienced staff, managers and partners should understand in depth. This course will assist experienced staff in avoiding costly mistakes when facing complicated 1040 issues. 35(5(48,6,7(&#1d; Basic to intermediate-level experience in preparing Form 1040 .(<&#03;&2'(&#1d; &#1d; C &#04; &2856(&#03;/(9(/&#1d; Advanced Date 11/1 Facility Fogelman Instructor -DPHV&#03;+DUGHQ 0(0%(5&#03;($5/<&#03;%,5'&#03;)((&#1d; $280 0(0%(5&#03;5(*8/$5&#03;)((&#1d; $320 CPE Credit 8 T Code 241NMS What impact do the higher individual tax rates have on pass-through entities such as partnerships? The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs in light of the changes in the income tax. 35(5(48,6,7(&#1d; A beginning course in LLCs/partnerships; experience with LLC/ partnership clients. .(<&#03;&2'(&#1d; &#1d; C &#04; &2856(&#03;/(9(/&#1d; Advanced Date &#14;&#13;&#12;&#15;&#18; Facility Music Rd. Hotel and CC 0(0%(5&#03;($5/<&#03;%,5'&#03;)((&#1d; $280 0(0%(5&#03;5(*8/$5&#03;)((&#1d; $320 Instructor Susan Smith CPE Credit 8 T Code 221OPS www.tscpa.com 31

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