Day 4

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Thursday, November 18 @ 8:00 AM
(2 CPE TAXES) (2 CLE) (2 IRS CE G1U2N-T-00240-21-O)
Neil D. Katz, J.D., LL.M., CPA

IRAs continue to be a significant part of the asset base of many clients. While the value of such accounts continue to grow, the issue of the taxation of distributions becomes a heightened focus of the Federal government. In 2020 the SECURE Act gave us a new set of rules governing lifetime and post-death distributions from IRAs. This session will review the tax rules related to distributions and focus on the changes in the planning landscape, including the issues related to using trusts as an IRA beneficiary


Who Should Attend:
Accountants, Attorneys, CFP

Learning Objective:
Recognize and identify the new SECURE Act rules that are for IRAs during lifetime, post-death distributions, new planning opportunities and the IRA trust.

Level:
Intermediate

Prerequisites:
Knowledge of IRA rules, and distribution rules

Advanced Preparation:
None

Delivery Method:
Group Internet Based

Thursday, November 18 @ 8:00 AM
(2 CPE TAXES) (2 CLE)

Alan J. Preis, CPA, P.C. (NJ)

Discussion of optional New Jersey Passthrough Entity Business Tax ("BAIT') now in its second year and interrelationship with other states' statutes. Effect of COVID on telecommuting and statutory residence. Also effect of March 2020 declaration of State of Emergency on statutes of limitations on assessments and refunds. Temporary nexus relief started March 2020 and ended October 1, 2021. June 2021 tax legislation on individuals including expansion of retirement income exclusion. Other recent developments.

Louis B. Schatz, Esq. (CT)

This seminar will review recent Connecticut tax developments, including legislative, judicial, and administrative changes. Particular emphasis will be placed on Connecticut’s 2021 legislative changes, including new legislation impacting the treatment of teleworking in both 2020 and thereafter, Connecticut’s pass-through entity tax, and an update of other recent developments in Connecticut’s sales and use tax, personal income tax and corporate business.

Who Should Attend:
Accountants, Attorneys and CFPs

Learning Objectives:
Recognize and identify current developments in NJ/CT Taxation.


Prerequisites:
Basic general knowledge of NJ/CT taxes

Level:
Intermediate

Advanced Preparation:
None

Delivery Method:
Group Internet Based

Thursday, November 18 @ 8:00 AM
(2 CPE TAXES ) (2 CLE) (2 IRS CE G1U2N-U-00237-21-O)
Robert S. Barnett, CPA, Esq.

New rulings and cases will be discussed.

Who Should Attend:
Accountants , Attorneys and CFPs

Learning Objectives:
Recognize and identify on basis, at-risk rules, passive activities, debt regulations, and other planning considerations.

Prerequisites:
General knowledge of S Corps and Partnerships

Level:
Advanced

Advanced Preparation:
None

Delivery Method:
Group Internet Based

Thursday, November 18 @ 10:10 AM
(1 SK & Applications CPE)
Robert Tollin, CRMP, CDLP

The session will focus on the top 10 things you need to know about your mortgage when going through a divorce.  A case study will provide the back-drop for the discussion which will include information on the Housing Assistance Tax Act, language traps to avoid, mortgage interest deductibility, and how to meet the use/ownership qualification even after divorce.

Who Should Attend:
Accountants and CFPs

Learning Objectives:
Recognize and identify what you need to know regarding your mortgage when going through a divorce

Level:
Intermediate

Prerequisites:
Experience with Divorce

Advanced Preparation:
None

Delivery Method:
Group Internet Based

Thursday, November 18 @ 10:10 AM
(1 CPE TAXES) (1 CLE)
Richard S. Kestenbaum, Esq. and Scott L. Kestenbaum, Esq.

This presentation will discuss common tax fraud schemes, including egg-shell audits and how a case can go from a civil audit to a criminal matter, various stages of a criminal tax case (i.e., Special agent review of the case and recommendation to the Department of Justice to proceed, referral to the criminal enforcement section, possible forwarding of the case to the US Attorney’s office, and a resulting plea agreement or trial), a review of the sentencing guidelines and sentencing advocacy in the event that a plea agreement is signed.

Who Should Attend:
Accountants, CLEs

Learning Objective:
Recognize and identify common tax fraud schemes, including egg-shell audits and how a case can go from a civil audit to a criminal matter

Level:
Intermediate

Prerequisites:
General tax knowledge

Advanced Preparation:
None

Delivery Method:
Group Internet Based

Thursday, November 18 @ 10:10 AM
(1 CPE TAXES) (1 CLE)
Robert S. Barnett, CPA, Esq., Yvonne Cort, Esq., Gregory Matalon, Esq.

This program will discuss how to save state income taxes during life and estate taxes after death.

Who Should Attend:
Accountants and Attorneys

Learning Objective:

Level:
Intermediate

Prerequisites:
Basic tax and estate knowledge

Advanced Preparation:
None

Delivery Method:
Group Internet Based

Thursday, November 18 @ 11:50 AM
(1 CPE TAXES) (1 CLE)
Stuart Schoenfeld, Esq., Robert S. Barnett, CPA, Esq.

There are many intersections between elder care and special needs planning and taxes. Trusts are frequently the preferred planning vehicle in these matters. We will explore how to minimize income, gift, and estate taxes and effectively maintain tax benefits and exemptions.

Who Should Attend:
Accountants, Attorneys and CFPs

Learning Objectives:
Recognize and identify strategies to minimize income and estate taxes relative to elder care and special needs planning.

Prerequisites:
General tax and elder care knowledge

Level:
Intermediate

Advanced Preparation:
None

Delivery Method:
Group Internet Based

Thursday, November 18 @ 11:50 AM
(1 CPE TAXES) 
Daniel G. Mazzola, CFA, CPA, CFP

An AARP survey determined that only half of its respondents who were either married or who had ever been married were aware of the availability of spousal benefits. This presentation will provide a broad overview of the Social Security retirement benefits program with an emphasis on spousal and survivor benefits. Attendees will learn how to optimize these benefits and prudently integrate them into an individual/couple’s retirement plan.

Who Should Attend:
Accountants, CFPs

Learning Objective:
Recognize and identify varied Social Security retirement benefits

Level:
Intermediate

Prerequisites:
Basic knowledge of the social security system

Advanced Preparation:
None

Delivery method:
Group Internet Based

Thursday, November 18 @ 11:50 AM
(1 CPE TAXES) 
Mark L. Stone, CPA, MST,  Jessica Cettina Tax Specialists, Sales Tax Defense LLC

This course will discuss NEW YORK sales tax audits and assessments, the tax appeal process, collection action and the different ways to resolve assessments. 
 
 Who Should Attend:
 Accountants and Attorneys

Learning Objectives:

Prerequisites:
Knowledge of NY sales tax 

 Level:
 Intermediate

 Advanced Preparation:
 None

 Delivery Method:
 Group Internet Based

Thursday, November 18 @ 12:50 PM
(No Credit)
David M. Okorn, Executive Director, Long Island Community Fund; Carrie Trowbridge, General Counsel, New York Community Trust

Donor-advised funds, or DAFs, are popular with donors and their advisors, and they attract billions annually in charitable giving. One study estimates that nearly $39 billion flowed into DAFs in 2019 alone. With popularity and large sums of money comes controversy—in the media, the courts, and even in Congress. For many donors at community foundations, the DAF is their entry point into philanthropy – often leading to a lifelong giving journey that includes annual gifts, support for capital campaigns, and estate gifts. In this session, Carrie Trowbridge and David Okorn will talk about two recent court challenges to DAFs, proposed federal legislation affecting DAFs, and the ways they see donors and their advisors thinking about DAFs today.

Thursday, November 18 @ 12:50 PM
(No Credit)
Jacob Meyer

Thursday, November 18 @ 1:30 PM
(2 CPE TAXES) (2 CLE) (2 IRS CE G1U2N-U-00242-21-O)
Beanna J. Whitlock, EA, CSA, RTRP

Tax professionals with general knowledge of Limited Liability Company tax law will be brought up to date with practical application of techniques used to secure limited liability of LLC members through business procedures and application. Instructional tools to help the Tax Professional convey the importance of LLC management and management of federal tax classification will be provided. Issues of foreign members of LLC’s and how the federal tax classification will be affected as well as special tax treatment when the LLC is owner of rental property as well as when members of LLC’s sell their interest in the LLC will be discussed. Multiple LLCs vs. a “series” LLC will be discussed with light shed on how to effectively have one LLC with multiple businesses or rental properties and how to handle for taxation. Tax Professional’s will enhance their knowledge of this fast-growing form of business formation and how to maximize its benefits.

Who Should Attend:
Accountants and Attorneys

Learning Objective:

Level:
Intermediate

Prerequisites:
Basic tax knowledge

Advanced Preparation:
None

Delivery Method:
Group Internet Based

Thursday, November 18 @ 1:30 PM
(2 CPE TAXES) (2 CLE)
Scott Peterson, VP of U.S. Tax Policy & Government Relations, Avalara

Last year’s unprecedented rate of change across the global economy greatly affected sales and use tax in the United States — and 2021 is showing signs of a similar trend. In the first half of the year, some states extended tax relief efforts, others adopted economic nexus laws, and still others started taxing digital advertisements. Even more changes are slated for the rest of the year. Join Avalara as we cover key changes in various states and the top considerations for any accounting practitioner. We will cover:
 

• Trends and sales tax changes in 2021
• How future tax policy may change as states adjust after the onset of the pandemic 
• Updates on economic nexus and marketplace facilitator laws 
• Effects on the international market and changes to cross-border ecommerce compliance

Who Should Attend:
Accountants and Attorneys

Learning Objectives:
Recognize sales tax recent trends, tax relief, nexus changes and possible changes in the future

Prerequisites:
Basic knowledge of Nexus and sales tax

Level:
Intermediate

Advanced Preparation:
None

Delivery Method:
Group Internet Based

Thursday, November 18 @ 3:30 PM
(2 CPE TAXES) (2 CLE) (2 IRS CE G1U2N-T-00238-21-O)
Beanna J. Whitlock, EA, CSA, RTRP

Just as Elvis never got to leave the building, tax professionals never have time off. As soon as the Tax Filing Season ends, the Notice Season begins. To certainly be one of the most prolific of seasons for IRS notices, the tax professional must know, understand and be able to assist their taxpayers during times when the phone rings at the IRS but no one is at home. Tax Professionals will learn about the most frequent notices issued by IRS and how to successfully handle situations for their clients in a concise and productive manner. Tax Professionals will understand the most critical notice they may receive and how they can avert a penalty that comes at a substantial price.

Who Should Attend:
Accountants ,Attorneys, CFPs

Learning Objective:
Recognize and identify what IRS is doing in areas of Customer Service, Exam, Collections and Appeals.

Level:
Intermediate

Prerequisites:
Basic tax knowledge

Advanced Preparation:
None

Delivery Method:
Group Internet Based

Thursday, November 18 @ 3:30 PM
(2 CPE TAXES) (2 CLE)
Karen J. Tenenbaum, CPA, Esq., LL.M. (Tax); Argi O’Leary, Deputy Commissioner, Civil Enforcement Division, New York State Department of Taxation and Finance; Scott Ahroni, Esq., Partner, Robinson Brog Leinwand Greene Genovese & Gluck P.C.; Lee Schwartz, Esq.; Sally Anne Hughes, MBA

A successful purchase or sale of a business requires good legal, business, and financial advice. The deal will necessarily involve analyzing the assets and liabilities of the business and how best to structure the transaction to take advantage of corporate and tax laws. In addition, buyers and sellers must understand how their choices can affect their potential liability post-sale. This webinar discusses the key issues each side must consider including navigating the mergers and acquisitions process, collecting due diligence, weighing the consequence of stock sales vs. asset sales, and recordkeeping requirements.

Who Should Attend:
Accountants and Attorneys

Learning Objective:
Recognize and identify tax and non-tax considerations when buying or selling a business

Prerequisites:
None

Level:
Intermediate

Advanced Preparation:
None

Delivery Method:
Group Internet Based

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