Week of June 17, 2018

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06/20/2018 - 08:00 to 12:15
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
06/21/2018 - 11:30 to 12:30
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

All Seminars

June 26, 2018 Online

Learn what documentation your client needs to provide when audited for a charitable contribution deduction and what steps to take to ensure your client has proper substantiation. 

Join us on June 26, 2018 from 12:00 – 1:00 PM (CST) - 1 hour of CPE/CLE


June 27, 2018 Online

Even if you do not have clients who are employers, you need to be aware of changes in fringe benefits, employee business entertainment deductions, 1099-MISC issues and other sections of the TCJA that will impact small business clients. Issues covered will also include inflationary adjustments, the new Employer-Paid Family and Medical Leave Credit, the Affordable Care Act, levies, withholding changes and several other common employer issues.  If you haven’t had a refresher class in employer issues, this one is a must to bring you up to date.


July 10, 2018 Online

The learning objective of this class is to understand various types of Retirement Plans, including their general purposes.  Upon completion of this basic course, a participant will be able to understand retirement plan arrangements and distinguish between simple and more complex retirement plans.


July 11, 2018 Online

Get the latest SCOOP from Kristy!

Each 30-minute webinar session reviews all important tax happenings for the prior two weeks and explains their relevance.  Kristy also presents tips and tools of the trade to make the work of a tax professional a bit easier.  At the close of the session, participants ask questions and engage in an interactive discussion.  The Scoop is free to all who attend!  TaxPlace subscribers have unlimited access to all past archives of The Scoop.

This webinar occurs several times. Please register for the date and time that works best for you. 

► To register for Scoops from 8:00-8:30 AM CSThttps://attendee.gotowebinar.com/rt/7291206138805397506

► To register for Scoops from 12:00-12:30 PM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506


July 12, 2018 to July 13, 2018 Quality Inn & Suites, Ames, Iowa, and Online

This two-day seminar will provide an in-depth review of the impact of the Tax Cuts & Jobs Act on entity planning. The materials will be up-to-date as of mid-summer. Where guidance remains pending, we will discuss the implications of the unknown. The intent of the seminar is to equip tax professionals to help clients with entity planning decisions in light of the sweeping new tax law. Teaching points will be illustrated with case studies. The seminar will also provide a detailed review of issues arising when converting from entity form to another—and pitfalls and dangers to avoid.

The two-day session will include the following:

  • Implications of Permanent Change to C corporation tax rates  
  • In-Depth Look at “Temporary” IRC § 199A Deduction  
    • What is “Qualified Business Income”?
    • What is a “Qualified Trade or Business”?
    • Wages/capital limitation
    • Calculation of the deduction
    • Cooperative provisions and their impact on entity decisions
    • Options for those in a “Specified Service Trade or Business”
    • Separate and combined calculations
    • Effects of losses
  • Other Changes Impacting Entity Decisions:
    • Depreciation and Expensing
    • Net Operating Losses
    • Cash and Accrual Accounting Method Considerations
    • Aggregation rules for businesses under common control, especially brother-sister organizations, and affiliated service groups.
    • Excess Business Losses
    • Business Interest Deduction Limitation
    • Entertainment and fringe benefit repeals
    • Meals for the Convenience of Employers
  • Individual Tax Changes Impacting Entity Decisions
  • Rate reductions
  • Increase of the standard deduction
  • Suspension of Miscellaneous Itemized Deductions
  • Charitable contribution considerations
  • Partnership v. S Corporation v. C Corporation Considerations
  • Converting from an S Corporation to a C Corporation and Vice Versa
  • Converting from a Sole Proprietorship or a Partnership to a Corporation and Vice Versa
  • Putting it all together: Case studies of various clients and the entity discussion, including a decision-making framework

July 18, 2018 Online

Join us as we review the law enacted on December 22, 2017, as it relates to individuals. The session will include basic changes for 2018, disaster provisions that span three years, the 2017 extenders, what was repealed (subject to the sunset), provisions made permanent, and areas where guidance is still pending.  This review will prepare us for the 2018 tax year and the questions clients may ask as the 2019 filing season approaches. 


July 23, 2018 Online

Join us as we review the new Iowa tax law, signed by the Governor on May 30, 2018. The session will review impacts of the new law and discuss guidance issued by the Iowa Department of Revenue.

The discussion will include:

  • Changes discussed by year of implementation
  • Section 179
  • Section 1031 like-kind exchange
  • DPAD
  • 529 Plans
  • Earned income tax credit
  • IRA charitable distribution deduction
  • Teacher expense deduction
  • Research activities credit
  • State sales & use tax expansion
  • QBI Deduction
  • New individual and corporate tax rates
  • Contingent changes
  • More!

July 24, 2018 Online

The webinar will focus on fundamental requirements to be a qualified retirement plan.  This will include various requirements such as eligibility, vesting, and distributions that permit the deferral of tax on the benefits accrued by participants and the ability of the Plan Sponsor to take a tax deduction of retirement plan contributions.  We will also discuss the role of the Department of Labor and ERISA with respect to Retirement Plans.


July 25, 2018 Online

Get the latest SCOOP from Kristy!

Each 30-minute webinar session reviews all important tax happenings for the prior two weeks and explains their relevance.  Kristy also presents tips and tools of the trade to make the work of a tax professional a bit easier.  At the close of the session, participants ask questions and engage in an interactive discussion.  The Scoop is free to all who attend!  TaxPlace subscribers have unlimited access to all past archives of The Scoop.

This webinar occurs several times. Please register for the date and time that works best for you. 

► To register for Scoops from 8:00-8:30 AM CSThttps://attendee.gotowebinar.com/rt/7291206138805397506

► To register for Scoops from 12:00-12:30 PM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506


July 26, 2018 Online

We're offering a number of opportunities for you to complete your ethics CPE/CLE requirement this year and three new subject topics!

  • Part 1: Disciplinary Proceedings 
  • Part 2: Duties and Restrictions in Practicing before the IRS
  • Part 3: Ethics and Security Responsibilities 

July 26, 2018 Online

We're offering a number of opportunities for you to complete your ethics CPE/CLE requirement this year and three new subject topics!

  • Part 1: Disciplinary Proceedings 
  • Part 2: Duties and Restrictions in Practicing before the IRS
  • Part 3: Ethics and Security Responsibilities 

July 31, 2018 Online

This course will discuss various types of retirement plan distributions, the income tax and potential additional tax consequences for early distributions and review the various rules for required minimum distributions (RMDs).  Also, the course will discuss what happens if a retirement plan makes an operational error and how it can be fixed without jeopardizing qualified retirement plan status.


August 1, 2018 Online

Even if you do not have clients who are employers, you need to be aware of changes in fringe benefits, employee business entertainment deductions, 1099-MISC issues and other sections of the TCJA that will impact small business clients. Issues covered will also include inflationary adjustments, the new Employer-Paid Family and Medical Leave Credit, the Affordable Care Act, levies, withholding changes and several other common employer issues.  If you haven’t had a refresher class in employer issues, this one is a must to bring you up to date.


August 2, 2018 Online

Put the pieces of the puzzle together as we walk you through the ins and outs of form 4797 and what property needs to be reported. The §1231, §1250 and §1245 confusion will be clarified. 

Join us on August 2, 2018 from 12:00 – 1:00 PM (CST) - 1 hour of CPE/CLE


August 8, 2018 Online

This session will review application of the Tax Cuts and Jobs Act to small businesses, including farming businesses. In particular, this class will discuss issues impacting owners of small C corporations, S corporation, LLCs, partnerships, and sole proprietorships. Included in the discussion will be:

  • C corporation tax rates and blending
  • IRC § 199A deduction
    • What is Qualified Business Income?
    • Wages/Capital Limitation
    • Calculation of the Deduction
    • Cooperative Provisions
    • DPAD Transition
    • Specified Service Trade or Business
  • Entity Issues
  • Depreciation and Expensing
  • Personal Property “Trades”
  • Net Operating Losses
  • Cash Accounting Parameters
  • Excess Business Losses
  • Business Interest Deduction Limitation

This class will update attendees on all IRS guidance that has been received, as well as discuss key guidance that remains outstanding.


August 15, 2018 Online

Get the latest SCOOP from Kristy!

Each 30-minute webinar session reviews all important tax happenings for the prior two weeks and explains their relevance.  Kristy also presents tips and tools of the trade to make the work of a tax professional a bit easier.  At the close of the session, participants ask questions and engage in an interactive discussion.  The Scoop is free to all who attend!  TaxPlace subscribers have unlimited access to all past archives of The Scoop.

This webinar occurs several times. Please register for the date and time that works best for you. 

► To register for Scoops from 8:00-8:30 AM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506

► To register for Scoops from 12:00-12:30 PM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506


August 15, 2018 Online

The IRS enforces large dollar amounts in tax penalties upon taxpayers each year. This Webinar will focus on how to reduce or remove these penalties...

Join us on August 15, 2018 from 1:00 – 2:00 PM (CST) - 1 hour of CPE/CLE


August 17, 2018 Online

This class will delve into more complex trust and estate taxation issues.  These will include the reporting of more difficult gross income items (e.g., S-Corporation and Partnership Schedule K-1s), how to handle charitable contributions and deduction items, and the impact of distributable net income (DNI) on the Trust and the Trust’s beneficiaries. 


August 21, 2018 Online

We're offering a number of opportunities for you to complete your ethics CPE/CLE requirement this year and three new subject topics!

Part 1: Disciplinary Proceedings 
Part 2: Duties and Restrictions in Practicing before the IRS
Part 3: Ethics and Security Responsibilities


August 21, 2018 Online

We're offering a number of opportunities for you to complete your ethics CPE/CLE requirement this year and three new subject topics!

Part 1: Disciplinary Proceedings 
Part 2: Duties and Restrictions in Practicing before the IRS
Part 3: Ethics and Security Responsibilities 


August 24, 2018 Online

This course will include a discussion of life time and post-mortem planning opportunities using trusts for individuals and their families.  The course will also discuss the impact of various types of “trust income” and “corpus” and its impact on the tax consequences to the trust or estate and its beneficiaries.


August 28, 2018 Online

IRC Section 751 defines hot assets as unrealized receivables, inventory items, AND other items that would produce ordinary income such as 1245 property...

Learn about assets too HOT to handle on August 28, 2018 from 12:00 – 1:00 PM (CST) - 1 hour of CPE/CLE


August 29, 2018 Online

Get the latest SCOOP from Kristy!

Each 30-minute webinar session reviews all important tax happenings for the prior two weeks and explains their relevance.  Kristy also presents tips and tools of the trade to make the work of a tax professional a bit easier.  At the close of the session, participants ask questions and engage in an interactive discussion.  The Scoop is free to all who attend!  TaxPlace subscribers have unlimited access to all past archives of The Scoop.

This webinar occurs several times. Please register for the date and time that works best for you. 

► To register for Scoops from 8:00-8:30 AM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506

► To register for Scoops from 12:00-12:30 PM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506


September 4, 2018 Online

Join us as we review the law enacted on December 22, 2017, as it relates to individuals. The session will include basic changes for 2018, disaster provisions that span three years, the 2017 extenders, what was repealed (subject to the sunset), provisions made permanent, and areas where guidance is still pending.  This review will prepare us for the 2018 tax year and the questions clients may ask as the 2019 filing season approaches. 


September 6, 2018 Online

We're offering a number of opportunities for you to complete your ethics CPE/CLE requirement this year and three new subject topics!

  • Part 1: Disciplinary Proceedings 
  • Part 2: Duties and Restrictions in Practicing before the IRS
  • Part 3: Ethics and Security Responsibilities 

September 6, 2018 Online

We're offering a number of opportunities for you to complete your ethics CPE/CLE requirement this year and three new subject topics!

  • Part 1: Disciplinary Proceedings 
  • Part 2: Duties and Restrictions in Practicing before the IRS
  • Part 3: Ethics and Security Responsibilities 

September 7, 2018 Online

The webinar will focus on trusts, including the general income taxation scheme for a trust, the various types of trusts, and the fiduciary income tax return requirements for each type of trust.  Will also include brief highlights on the income taxation of estates.  This is a basic taxation course.


September 11, 2018 Online

If your client does not have a partnership agreement, one would be advisable under the new law concerning Partnership Audits. 

Join us on September 11, 2018 from 12:00 – 1:00 PM (CST) - 1 hour of CPE/CLE


September 12, 2018 Online

Get the latest SCOOP from Kristy!

Each 30-minute webinar session reviews all important tax happenings for the prior two weeks and explains their relevance.  Kristy also presents tips and tools of the trade to make the work of a tax professional a bit easier.  At the close of the session, participants ask questions and engage in an interactive discussion.  The Scoop is free to all who attend!  TaxPlace subscribers have unlimited access to all past archives of The Scoop.

This webinar occurs several times. Please register for the date and time that works best for you. 

► To register for Scoops from 8:00-8:30 AM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506

► To register for Scoops from 12:00-12:30 PM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506


September 14, 2018 Online

Is your client qualified to start a QSEHRA?  This course will also include a review of the fundamental rules for establishing a QSEHRA, as well as an explanation of the operation and the reporting requirements for QSEHRAs.


September 18, 2018 Online

Even if you do not have clients who are employers, you need to be aware of changes in fringe benefits, employee business entertainment deductions, 1099-MISC issues and other sections of the TCJA that will impact small business clients. Issues covered will also include inflationary adjustments, the new Employer-Paid Family and Medical Leave Credit, the Affordable Care Act, levies, withholding changes and several other common employer issues.  If you haven’t had a refresher class in employer issues, this one is a must to bring you up to date.


September 20, 2018 to September 21, 2018 Ames, Iowa and Online


Our annual September Seminars will include two days of intense agricultural focus. Day one will include a number of speakers bringing you the latest issues impacting agricultural attorneys, advisors, businesses, and their clients. Day two will be a farm tax workshop, integrating the new tax law into agricultural tax planning and return preparation.

More details will be published shortly!


October 10, 2018 Online

Get the latest SCOOP from Kristy!

Each 30-minute webinar session reviews all important tax happenings for the prior two weeks and explains their relevance.  Kristy also presents tips and tools of the trade to make the work of a tax professional a bit easier.  At the close of the session, participants ask questions and engage in an interactive discussion.  The Scoop is free to all who attend!  TaxPlace subscribers have unlimited access to all past archives of The Scoop.

This webinar occurs several times. Please register for the date and time that works best for you. 

► To register for Scoops from 8:00-8:30 AM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506

► To register for Scoops from 12:00-12:30 PM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506


October 11, 2018 Online

Beginning with the filing of 2018 Form 1065 Partnership returns, IRS has adopted a new way to audit partnerships. We will review the regulations and the changes made by passage of the Consolidated Omnibus Appropriations Act of 2018.  Audits will begin sometime after the 2019 filing season, so preparing for what the audit will entail, determining any opt out provisions, and defining the imputed underpayment and the push out options will assist you and your client in preparation for a potential audit. In addition, discussion of the responsibilities of the “personal representative” will be covered.


October 12, 2018 Online

We're offering a number of opportunities for you to complete your ethics CPE/CLE requirement this year and three new subject topics!

  • Part 1: Disciplinary Proceedings 
  • Part 2: Duties and Restrictions in Practicing before the IRS
  • Part 3: Ethics and Security Responsibilities 

October 12, 2018 Online

We're offering a number of opportunities for you to complete your ethics CPE/CLE requirement this year and three new subject topics!

  • Part 1: Disciplinary Proceedings 
  • Part 2: Duties and Restrictions in Practicing before the IRS
  • Part 3: Ethics and Security Responsibilities 

October 16, 2018 Online

In this, the first of a five-part series, we will:

  • Determine who must file a tax return.
  • Determine who should file a tax return.
  • Introduction to a taxpayer’s filing status.
  • Verify the taxpayer’s identity.
  • Understand the name control process.
  • Determine how to file and where to file the tax return.          
  • Introduction to forms needed to prepare a correct and complete tax return.

October 17, 2018 Online

We will tackle one of the most difficult questions to answer for your clients: When is a person a dependent? Are they a qualified relative or a qualified child?  Learn the new rules based on 2017 proposed regulations. The class will also cover specific examples of “who can claim whom?” and some unusual family dynamics that make this a difficult issue. This class will also introduce you to the Earned Income tax credit and the child tax credit, which we will cover more in-depth in the third class.


October 19, 2018 Online

The Tax Cuts and Jobs Act made changes to both of these credits. Learn what has changed, who qualifies, and the aids available to make the correct determination. This determination will have great impact on the client if audited so make sure that you get it right the first time. Forms will be reviewed and worksheets will be made available. In addition, the session will cover preparer due diligence responsibilities.


October 22, 2018 Online

This class will review itemized deductions in the wake of the Tax Cuts and Jobs Act. It will also discuss the details of the American Opportunity Tax Credit and the Lifetime Learning Credit. Forms will be presented and review of due diligence requirements will be included.


October 23, 2018 Online

This webinar will address when a client’s large settlement or award is taxable...

Join us on October 23, 2018 from 12:00 – 1:00 PM (CST) - 1 hour of CPE/CLE


October 24, 2018 Online

Get the latest SCOOP from Kristy!

Each 30-minute webinar session reviews all important tax happenings for the prior two weeks and explains their relevance.  Kristy also presents tips and tools of the trade to make the work of a tax professional a bit easier.  At the close of the session, participants ask questions and engage in an interactive discussion.  The Scoop is free to all who attend!  TaxPlace subscribers have unlimited access to all past archives of The Scoop.

This webinar occurs several times. Please register for the date and time that works best for you. 

► To register for Scoops from 8:00-8:30 AM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506

► To register for Scoops from 12:00-12:30 PM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506


October 25, 2018 Online

Participants will be given a comprehensive problem which will allow them to put into the practice the first four sessions of the CALT tax boot camp.  In addition, a series of checklists will be provided to assist preparers with their client interactions.  Participants will come to the webinar with the problem and questions completed and they should walk away with a thorough understanding of the completed return. 


November 1, 2018 to December 11, 2018 Iowa (7 Locations) and Online Webinar

November 1-2 – Maquoketa, Iowa – Centerstone Inn and Suites
November 5-6 – Le Mars, Iowa – Le Mars Convention Center
November 7-8 – Atlantic, Iowa – Cass County Community Center
November 8-9 – Mason City, Iowa – North Iowa Area Community College
November 15-16 – Fairfield, Iowa - Fairfield Arts & Convention Center
November 19-20 – Waterloo, Iowa – Hawkeye Community College
December 10-11 – Ames, Iowa – Quality Inn and Suites
December 10-11 – Live Webinar


November 14, 2018 Online

Get the latest SCOOP from Kristy!

Each 30-minute webinar session reviews all important tax happenings for the prior two weeks and explains their relevance.  Kristy also presents tips and tools of the trade to make the work of a tax professional a bit easier.  At the close of the session, participants ask questions and engage in an interactive discussion.  The Scoop is free to all who attend!  TaxPlace subscribers have unlimited access to all past archives of The Scoop.

This webinar occurs several times. Please register for the date and time that works best for you. 

► To register for Scoops from 8:00-8:30 AM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506

► To register for Scoops from 12:00-12:30 PM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506


December 12, 2018 Online

Get the latest SCOOP from Kristy!

Each 30-minute webinar session reviews all important tax happenings for the prior two weeks and explains their relevance.  Kristy also presents tips and tools of the trade to make the work of a tax professional a bit easier.  At the close of the session, participants ask questions and engage in an interactive discussion.  The Scoop is free to all who attend!  TaxPlace subscribers have unlimited access to all past archives of The Scoop.

This webinar occurs several times. Please register for the date and time that works best for you. 

► To register for Scoops from 8:00-8:30 AM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506

► To register for Scoops from 12:00-12:30 PM CST:  https://attendee.gotowebinar.com/rt/7291206138805397506


December 14, 2018 Online

We're offering a number of opportunities for you to complete your ethics CPE/CLE requirement this year and three new subject topics!

  • Part 1: Disciplinary Proceedings 
  • Part 2: Duties and Restrictions in Practicing before the IRS
  • Part 3: Ethics and Security Responsibilities 

December 14, 2018 Online

We're offering a number of opportunities for you to complete your ethics CPE/CLE requirement this year and three new subject topics!

  • Part 1: Disciplinary Proceedings 
  • Part 2: Duties and Restrictions in Practicing before the IRS
  • Part 3: Ethics and Security Responsibilities 

CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.

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