Professional Development and Event Catalog
Taxation of Judgement and Settlements
Online
2.00 Credits
Member Price: $58
Description:In the course of legal actions, payments may be made pursuant to a final disposition of a court case or a mutually agreed-upon settlement. This course will cover the tax implications for payments made for personal injury, emotional distress, lost wages, punitive awards, pre- and post-judgement interest, contract claims, among other damages.
Taxation of Non-fungible Tokens (NFTs)
Online
2.00 Credits
Member Price: $58
Description:Non-fungible Tokens (NFTs), unique, identifiable digital assets based on blockchain technologies, have become a fast-growing industry. This course will provide a background on how NFTs came into the mainstream marketplace. These materials will assist the practitioner to understand the tax implications of the creation, purchase and sale of these assets.
The Choice of Entity Decision: What is best for your client?
Online
2.00 Credits
Member Price: $58
Description:This course will identify the factors in the choice of entity decision while considering the impact of various recent tax act provisions.
Treasury Circular 230 for EAs and Other Tax Preparers
Online
2.00 Credits
Member Price: $58
Description:Please join us for a discussion on Treasury Circular 230 and other ethical issues faced by enrolled agents and other tax preparers. In addition to covering the practice standards espoused by Treasury Circular 230, there will also be an overview of the applicable provisions in the Internal Revenue Code (IRC) and common law which will affect tax preparers. The discussion will conclude with other ethical issues, such as avoiding conflicts of interest, proper fee structure and maintaining competency. Also included will be case studies illustrating dilemmas faced by tax practitioners.