S - T
Course Descriptions
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S - T Course Descriptions
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S Corporations -- Critical Issues and Special Opportunities
Date: 10/21/2008 City: Twin Falls
Facility: Canyon Crest Dining & Event Center Early Bird Date: 9/30/2008Date: 10/28/2008 City: Coeur d'Alene
Facility: Coeur d'Alene Inn Early Bird Date: 10/07/2008Credits: 4 Level: Intermediate
Speaker: Mike Gordon Vendor: Federal Tax WorkshopsRegistration: 7:45am Course Begins: 8:00am
Lunch: not provided Course Ends: 11:30amMember Fee: $150 $200 – after early bird registration deadline
Non Member Fee: $250 $300 – after early bird registration deadlineBundle with Partnerships -- Critical Issues and Special Opportunities & save $65! Get both classes for:
Member Fee: $235 $285 – after early bird registration deadline
Non Member Fee: $335 $385 – after early bird registration deadlineDesigned For: Experienced practitioners with S corporation clients, members in industry working for an S corporation and practitioners seeking an update on thorny S corporation issues.
Course Description: What has case law said about S corporations lately? Are there new problem areas or new legislation? How will these developments affect your clients? Get in-depth coverage of difficult S corporation issues with an update on the latest developments. Extensive examples and forms illustrations provide the training to advise clients on these matters.
Course Highlights:
- Compensation planning
- Built-in gains
- Distributions
- passive activity loss implications
- termination of S election
- effect of operations on corporation and shareholders
- adjustments to basis in stock
- fringe benefits
- qualified subchapter S subsidiaries
- S corporations vs. Limited Liability Companies comparison
Objectives: Examine critical issues and special opportunities facing S corporations, emphasizing practical solutions and strategies for complex S corporation tax problems.
Solving Complex Single Audit Issues For Government & Nonprofit Organizations
Yellow Book 24
Date: 6/11/2008
City: Boise Credits: 8
Facility: Doubletree Riverside Level: Advanced
Speaker: Lynda Dennis Vendor: AICPA - AICPA Discount AppliesRegistration: 7:45am Course Begins: 8:00am
Lunch: 1/2 hour – provided Course Ends: 3:30pmEarly Bird Date: 5/21/2008
Member Fee: $235 $285 – after early bird registration deadline
Non Member Fee: $335 $385 – after early bird registration deadlineDesigned For:
- Practitioners auditing governmental or nonprofit entities receiving federal funds
- Officials of such entities wishing to keep abreast of the new requirements
Course Description: This advanced course provides comprehensive, practical guidance on implementing the requirements of the Single Audit Act Amendments and revised by OMB Circular A-133 which applies to state and local governments receiving federal funds, as well as to colleges and universities and nonprofit organizations. Acquire hands-on training to efficiently plan and report on single audits as well as conduct internal control and compliance work.
Course Highlights:
- How to efficiently plan and report on single audits
- Guidance in conducting internal control and compliance work
- Key requirements of the OMB Circular A-133
- Key requirements of program-specific audits
Objectives:
- Conduct an audit that complies with the latest requirements of OMB Circular A-133
- Perform risk-based assessments of programs
Date: 10/22/2008 Registration: 7:30am
City: Coeur d’Alene Location: Coeur d’Alene InnDate: 10/23/2008 Registration: 7:30am
City: Lewiston Location: Red LionDate: 10/28/2008 Registration: 7:30am
City: Pocatello Location: Red LionDate: 10/29/2008 Registration: 7:30am
City: Idaho Falls Location: Red Lion on the FallsDate: 10/30/2008 Registration: 7:30am
City: Twin Falls Location: Canyon Crest Dining & Event CenterDate: 11/04/2008 Registration: 7:30am
City: Boise Location: Oxford Suites - Venue ChangedClass Starts: 8:00am Class Ends 12:00pm
Instructor: Dan John Vendor: Idaho State Tax Commission
Credits: 4 Level: UpdateMember Fee: $85 $110 – after early bird registration deadline
Non Member Fee: $85 $110 – after early bird registration deadlineEarly Registration Deadlines:
Boise - 10/14
Coeur d'Alene - 10/1
Idaho Falls - 10/8
Lewiston - 10/2
Pocatello - 10/7
Twin Falls - 10/8Course Description: It’s Time To Get Updated! The Idaho State Tax Commission, in conjunction with the ISCPA, will once again be on the road to bring you the latest developments in Idaho state taxation issues.
We are currently working on developing two 2-hour presentations to combine with the State Tax Updates in order to offer you an 8-hour day. These additional courses will be offered complimentary to those attending the State Tax Update in the morning.
Boise 1:00 - 3:00 pm Ethics 3:00 - 5:00 pm IRS Presentation Coeur d'Alene 1:00 - 3:00 pm Ethics* 3:00 - 5:00 pm IRS Presentation Idaho Falls 1:00 - 3:00 pm Ethics* 3:00 - 5:00 pm IRS Presentation Lewiston 1:00 - 3:00 pm IRS Presentation 3:00 - 5:00 pm Ethics* Pocatello 1:00 - 3:00 pm Ethics* 3:00 - 5:00 pm IRS Presentation Twin Falls 1:00 - 3:00 pm Ethics* 3:00 - 5:00 pm IRS Presentation Ethics:
Boise - Ed Karl, AICPA
Coeur d'Alene - Better Business Bureau
Lewiston - TBD
Idaho Falls - Donna Oe, Better Business Bureau
Pocatello - Priscilla R. Reis, Ph.D., CMA, Idaho State University
Twin Falls - Catherine Jones, Better Business BureauIRS Presentation:
"2008 Federal Tax Updates" - The IRS Stakeholder Liaison Division will provide an overview of the 2008 income tax law changes, as well as other updates, and how they will impact your filing season.
Tax Exempt Organizations -- Advanced Planning and Compliance for Tax Matters
Date: 11/7/2008
City: Boise Credits: 8
Facility: Holiday Inn, Boise Airport Level: Advanced
Speaker: Roxanne Ostlund Vendor: Mares Nichols CPE, Inc.Registration: 7:45am Course Begins: 8:00am
Lunch: 1/2 hour – provided Course Ends: 3:30pmEarly Bird Date: 10/20/2008
Member Fee: $235 $285 – after early bird registration deadline
Non Member Fee: $335 $385 – after early bird registration deadlineDesigned For: CPAs with ultimate planning and compliance responsibility for tax exempt organizations
Course Description: Tax exempt organizations are subject to a variety of complex tax issues and exposure to penalties in their everyday operations. Presentation of unusual transactions can complicate Form 990 and related Schedules. The IRS is expanding audit coverage of all types of exempt organizations. This program addresses, from both a transaction planning and compliance perspective, the major tax issues exempt organizations face.
Course Highlights:
- Common tax issues in exempt organizations
- Lobbying expenses (including Section 501(h) election)
- Intermediate Sanctions
- Relationships with controlled subsidiaries
- Tax issues relating to publications and advertising revenue
- Unrelated debt financed income -- advanced issues
- Social clubs -- special problems
- Other exempt organizations
- 2007 changes to Form 990-- an in-depth analysis
- Form 990T -- common issues
- Case studies/Recent developments in federal tax issues relating to exempt organizations
Objectives:
- Advise exempt organizations on a wide range of tax issues, including unrelated business income, executive compensation, fringe benefits, unrelated debt financed income, the tax return treatment of special events and other UBIT related issues.
- Advise clients regarding proper treatment of lobbying expenditures
- Explain the impact of the intermediate sanction rules
- Address issues faced by social clubs
- Deal with current IRS audit issues
- Submit a correct 990-T
Tax Staff Training - Tax Training for Experienced Staff Accountants
Date: 09/17/2008 - 09/19/2008 in Coeur d'Alene and 1/14/2009 - 1/16/2009 in Boise
City: Coeur d'Alene, Ameritel Inn Credits: 24
City: Boise, Riverside Level: Intermediate
Speaker: Mark Patrick Vendor: Mares Nichols CPE, Inc.Registration: 7:45am Course Begins: 8:00am
Lunch: 1/2 hour – provided Course Ends: 3:30pmEarly Bird Date: Coeur d'Alene = 8/27/2008 Boise = 12/22/2008
Member Fee: $705 $755 – after early bird registration deadline
Non Member Fee: $805 $855 – after early bird registration deadlineDesigned For: Designed as practical "next-step" training for the accountant who has one or more tax seasons' experience and is expected to accept additional responsibility and work on more complex assignments, this course introduces the participant to intermediate level tax issues and preparation of business returns. The program also includes instruction on efficient research techniques and basic tax planning principles.
Course Description: This course introduces the participant to intermediate level tax issues and preparation of business returns. The program also includes instruction on efficient research techniques and basic tax planning principles.
Who Should Attend: Accountants with one or more years of tax experience who anticipate additional tax compliance and planning responsibilities will benefit from this program.Course Highlights:
Depreciation, cost recovery, and recapture
Passive losses
Interest tracing
Alternative minimum taxation
Finding answers to tax questions quickly and correctly
Getting from trial balance to tax return
Tax characteristics of S corporations, C corporations, Partnerships, and LLCs
Tax considerations in organizing any of those types of entities
Corporate earnings and profits
S shareholder basis and AAA
Partner basis vs capital account
Intermediate level tax practice problems
Return review procedures
Objectives:
- Develop working knowledge of tax matters frequently encountered by intermediate level staff accountants in the local/regional CPA firm
- Deal with more complex tax returns of all types
- Document your research and answer client tax questions
- Efficiently prepare Forms 1065, 1120S, and 1120
- Recognize tax planning concepts and develop efficient tax research techniques
Tax Review Series: C Corporations - Cancelled
Date: 10/27/2008
City: Boise Credits: 8
Facility: Doubletree Riverside Level: Update
Speaker: Albert Grasso Vendor: AICPA - AICPA Discount AppliesRegistration: 7:45am Course Begins: 8:00am
Lunch: 1/2 hour – provided Course Ends: 3:30pmEarly Bird Date: 10/06/2008
Member Fee: $235 $285 – after early bird registration deadline
Non Member Fee: $335 $385 – after early bird registration deadlineDesigned For: CPAs working with clients or businesses requiring up-to-date expertise in corporate income taxation for the current tax season
Course Description: This course drills down on the key tax issues impacting C Corporations. It is the perfect companion to the related pass-through entities course in this series. Both of these courses will tackle key business tax issues using a hands-on approach as well as covering the related latest business tax developments. You will truly be getting your tax return training from the industry's best! You will not only reinforce your understanding of frequently used principles, but you will receive a wealth of tax planning tips and strategies. Learn how to apply the latest changes when preparing federal income tax returns and advise clients on new developments and tax-saving ideas for C Corporations. Many key tax return issues are covered during this fast paced, real-world session.
Course Highlights:
- Key COLA and other new developments
- Accounting methods ~ Change of accounting method ~ Inventories
- Long-term contracts ~ Installment and deferred payment sales
- Construction and development costs
- Income ~ Dividends ~ Interest ~ Rentals ~ Discharge of Debt ~ Capital gains and losses ~ AMT
- Business property ~ Sales ~ Sec 1231 assets ~ Depreciation recapture ~ Related party rules ~ Involuntary conversion ~ Like-kind exchanges
- Deductions and credits ~ Compensation ~ Capital expenditures ~ Losses ~ Depreciation and amortization ~ NOLs ~ Autos and mixed-use property ~ Passive activity losses
- Retirement plans ~ employee benefit programs
- Compliance ~ Tax rates ~ Estimated tax ~ Accumulated earnings ~ Penalties
Objectives:
- Apply the latest changes when preparing federal corporate income tax returns
- Advise individual clients on developments and tax-saving ideas
Tax Update for Pass-Through Entities: S Corporations, Partnerships and LLCs
Date: 10/28/2008
City: Boise Credits: 8
Facility: Doubletree Riverside Level: Update
Speaker: Albert Grasso Vendor: AICPA - AICPA Discount AppliesRegistration: 7:45am Course Begins: 8:00am
Lunch: 1/2 hour – provided Course Ends: 3:30pmEarly Bird Date: 10/07/2008
Member Fee: $235 $285 – after early bird registration deadline
Non Member Fee: $335 $385 – after early bird registration deadlineDesigned For: Tax practitioners in public practice and industry who need to stay on top of the latest changes in the federal tax law as they relate to pass-through entities
Course Description: Be prepared for the issues affecting S corporations, partnerships and limited liability companies. Learn about the latest law changes, rulings and pronouncements affecting these pass-through entities. Flow-through taxation is one of the most challenging areas of practice and our discussion leaders will help you navigate this complexity. Provide more value to your clients incorporating the latest changes into your client engagements.
Course Highlights:
- Latest changes to federal tax statutes, regulations, cases and rulings for pass-through entities
- Passive loss, At-Risk and basis developments for flow-through entities
- Compensation and self-employment tax developments for flow-through owners
- Highlights of the differences in treatment between the various pass-through entities: formation, operations and distributions
- Review troublesome areas of S corporation conversion compliance including: built-in gains, excess passive income and LIFO recapture
- Late breaking tax legislation
Objectives:
- Identify and comply with new tax changes during the upcoming tax season
- Utilize latest tax minimization strategies resulting from recent changes to tax statutes, regulations, cases and rulings
The 2007 Revised Yellow Book: Government Auditing Standards
Yellow Book 24
Date: 6/9/2008
City: Boise Credits: 8
Facility: Doubletree Riverside Level: Update
Speaker: Lynda Dennis Vendor: AICPA - AICPA Discount AppliesRegistration: 7:45am Course Begins: 8:00am
Lunch: 1/2 hour – provided Course Ends: 3:30pmEarly Bird Date: 5/19/2008
Member Fee: $235 $285 – after early bird registration deadline
Non Member Fee: $335 $385 – after early bird registration deadlineDesigned For: Government auditors and public accountants conducting or planning to conduct audits in accordance with Government Auditing Standards
Course Description: The Yellow Book features comprehensive, far reaching implications for auditors. Study the details of the latest requirements for government audits as well as government funds received by non-government organizations. You will learn about the revised Yellow Book standards, including the omnibus rewrite of 2007 and CPE changes of 2005. Find out the relationship of Government Auditing Standards to the AICPA auditing standards and OMB requirements.
Course Highlights:
- The 2007 revisions to Government Auditing Standards
- Yellow Book financial audit standards: general, fieldwork, reporting
- Relationship of Government Auditing Standards to the AICPA auditing standards and OMB requirements
- Standards for attestation engagements and performance audits
- Coverage of independence rules
- Coverage of CPE requirements
Objectives:
- Understand Government Auditing Standards with emphasis on their relationship to the AICPA SASs and SSAEs
- Understand applicability of the Yellow Book to financial statement audits, attestation engagements and performance audits
Misc. Notes: participants will receive a Copy of Government Auditing Standards
The Real Technology Seminar Yellow Book 80
Date: 12/10/2008
City: Coeur d'Alene Credits: 8
Facility: Coeur d'Alene Inn Level: Beginning
Speaker: Robert Jennings Vendor: Jennings SeminarsRegistration: 7:45am Course Begins: 8:00am
Lunch: 1/2 hour – provided Course Ends: 3:30pmEarly Bird Date: 11/19/2008
Member Fee: $235 $285 – after early bird registration deadline
Non Member Fee: $335 $385 – after early bird registration deadlineDesigned For: Professionals in all levels of work-this course provides information applicable to accounting firms as well as corporate professionals.
Course Description: Wow, what a course! What do attendees have to say about this course? “The best course I have ever attended!” The author uses everything discussed and demonstrated in this seminar in his CPA firm. This course was conceived, developed, written and presented by Bob Jennings in prior years. It is based upon the hardware, software and techniques used in Bob’s CPA firm for over 10 years, and as discussed in his Journal of Accountancy article in May, 2007. This 8 hour CPE credit, group live seminar gives you instruction in the use of technology, including hardware, software and techniques. Questions are allowed and encouraged throughout the seminar. During the seminar we discuss & demonstrate live the latest technological tools you need to make your office efficient. We tell you and show you what works, what doesn’t work. The seminar again brings you the latest hardware & software tools, updated case studies for new scan-to-software tax return preparation techniques, as well as expanded security and implementation areas. We have also updated our hardware guidelines and discuss Windows Vista.
Course Highlights:
- Hardware
- Software
- Internet
- Web based applications
- Implementing products
- Security
Objectives: To review major hands-on changes in the technology field from a professional who uses the hardware and software discussed, as well as to review the implementation of paperless, internet, web-based and similar cutting-edge technologies.
Trends in Corporate Financial Planning -- Beyond Traditional
Date: 11/10/2008
City: Boise Credits: 8
Facility: Doubletree Riverside Level: Update
Speaker: John Daly Vendor: Executive Education IncRegistration: 7:45am Course Begins: 8:00am
Lunch: 1/2 hour – provided Course Ends: 3:30pmEarly Bird Date: 10/20/2008
Member Fee: $235 $285 – after early bird registration deadline
Non Member Fee: $335 $385 – after early bird registration deadlineDesigned For: Controllers and Budget Managers
Course Description: Corporate Financial Planning has undergone such radical changes over the last five years that many business writers are advocating that the word Budgeting" be completely eliminated from our business vocabulary. The disciplines of benchmarking, performance measurement, activity-based costing and a German technique called grenzplankostenrechnung are all changing financial planning. Get up-to-date on the latest techniques of metrics-driven financial planning and business performance measurement."
Course Highlights:
- Shortcomings of Traditional Budgeting
- New Influences on Financial Planning:
§ Benchmarking
§ Performance Metrics
§ Grenzplankostenrechnung (GPK)
§ Activity-Based Costing (ABC)
§ Resource Consumption Accounting (RCA)
- Trends in Corporate Financial Planning:
§ Stronger links to strategic planning
§ Benchmark-driven financial goals
§ Metrics-driven performance management
§ Parameter driven planning
§ Reducing the politics in corporate planning
§ More flexibility with fewer revisions
§ Shortening the budget cycle
§ Open book management
§ Using the Financial Plans for Control
- This seminar provides ample report examples and 4 group planning exercises.
Objectives:
- Understand new trends in corporate financial planning
- Understand how performance metrics can reduce politics, simplify the planning process and reduce re-forecasting
- Understand the use of performance metrics for financial planning and control
- Be able to create and use a projected Balance Sheet and Statement of Cash Flows