Videos (Now Available)

CPE247.com Registry # 115738 is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.



 Title  Credit  Format  Price  View
+    Estate Taxes - Video Course 6 Online $79.99 View

Introduction

Estate taxes are one of the taxes covered by the IRS’s unified transfer tax system. Estate taxes are designed to collect taxes from transferring property at death. Proper planning can save a substantial amount of money in taxes. This course will discuss estate planning and estate taxes. This course will describe the tools that are available for estate planning and will define the benefits of using each tool. This course will describe how to identify what is included in the gross estate and demonstrate how to calculate the gross estate amounts. This course has been updated to reflect all current changes to tax law and amounts for 2020.

Learning Objectives

At the end of this course, students will be able to:

· Describe estate taxes and the purpose of estate taxes according to the Internal Revenue Code (IRC),

· Identify the various types of trusts that can be used for estate planning,

· Recognize what is included in the gross estate of a decedent,

· Calculate the gross estate of a decedent,

· Recognize the various deductions and credits available when calculating the gross estate of a decedent,

· Recognize the benefits of electing portability and calculating portability exemption amounts, and

· Describe the purpose of Generation Skipping Transfers and the Generation Skipping Transfer Tax according to the IRC.

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

+    Estate Taxes Pt 1 - Video Course 4 Online $59.99 View

Description: Estate taxes are one of the taxes covered by the IRS’s unified transfer tax system. Estate taxes are designed to collect taxes from transferring property at death. Proper planning can save a substantial amount of money in taxes. This course will discuss estate planning and estate taxes. This course will describe the tools that are available for estate planning and will define the benefits of using each tool.

Learning Objectives: At the end of this course, students will be able to:

· Describe estate taxes and the purpose of estate taxes according to the Internal Revenue Code (IRC)

· Identify the various types of trusts that can be used for estate planning,

· Recognize what is included in the gross estate of a decedent

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : 
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

+    Estate Taxes Pt 2 - Video Course 2 Online $39.99 View

Description: Estate taxes are one of the taxes covered by the IRS's unified transfer tax system. Estate taxes are designed to collect taxes from transferring property at death. Proper planning can save a substantial amount of money in taxes. This course will describe how to identify what is included in the gross estate and demonstrate how to calculate gross estate amounts. This course will discuss portability, and explain the benefits of electing portability. Finally, this course will describe Generation Skipping Transfer Taxes.

 

Learning Objectives: By the end of this course, students will be able to:

· Calculate the gross estate of the decedent,

· Recognize the various deductions and credits available when calculating the gross estate of a decedent,

· Recognize the benefits of electing portability and calculating portability exemption amounts,

· Describe the purpose of Generation Skipping Transfer Tax according to the IRC

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

+    Gift Taxes - Video Course 4 Online $59.99 View

Description: Gifts are a commonly used method to reduce the amount of estate taxes owed. The Tax Cuts and Jobs Act made changes the affect gift taxes. This course has been updated to reflect all current changes to tax law as practitioners prepare returns in 2020. This course will explore the topic of gift taxes. It will explain when gifts are free of tax liability and identify various scenarios where filing a gift tax return is required.

 

Learning Objectives: At the end of this course, students will be able to:

· Describe what financial transactions constitute a gift,

· Recognize when a gift transaction is completed,

· Identify the annual gift exclusion amount,

· Differentiate between present interest and future interest gifts,

· Recognize the types of gifts that are not subject to gift taxes,

· Recognize the benefits of gift splitting,

· Identify the form that is used for Gift Taxes and the due date for submitting it

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

+    Individual Retirement Accounts - Video Course 4 Book $59.99 View

Description: Individual retirement accounts are investing tools that permit individuals to set aside money for retirement in a way that is preferential from a tax standpoint. This course will review the following types of IRA accounts: Traditional IRAs, Roth IRAs, SIMPLE IRAs and SEP IRAs. This course will describe who is allowed to open and contribute to an IRA account during the taxable year. This course will identify when contributions are deductible and when they are not deductible. This course will describe the time allowed to rollover distributions and the ramifications of not completing rollovers within the allotted time. Finally, this course will describe when taxpayers are permitted to take distributions from an IRA account.

Learning Objectives: at the end of this course, student will be able to:

· Identify the requirements for serving as a trustee for an IRA account

· Recognize the requirements for opening a traditional IRA account

· Recognize the maximum contribution that can be made by a taxpayer to an IRA account

· Calculate the amount of a partial deduction to an IRA account

· Identify when a taxpayer must start receiving distribution from an IRA account

· Calculate the amount of minimum distributions from an IRA account

· Recognize prohibited transactions for an IRA account

 

· Recognize the maximum contribution that can be made by a taxpayer to a Roth IRA account

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

+    Individual Filing Requirements - Video Course 2 Online $39.99 View

When filing a federal income tax return, it is very important to know who is actually required to file a return and the criteria surrounding the filing of a federal income tax return. Due to the inclusion of the Tax Cuts and Jobs Act into law, filing requirements for individual taxpayers have been drastically altered. This course will focus on the updated filing requirements surrounding individual taxpayers across all filing types. Additionally, this course will go into detail regarding the updated basic standard deduction, additional standard deduction, personal deduction, and penalty amounts. Finally, this course will go over the filing of a deceased taxpayer’s federal income tax return and the treatment of decedent income.

Learning Objectives

By the end of this course, students will be able to:

· Recognize the new standard deduction amounts across all filing statuses,

· Identify the requirements that must be met to file as any of the five filing statuses,

· Identify the new standard deduction and additional standard deduction amounts,

· Recognize the circumstances that will disallow taxpayers from taking the standard deduction,

· Identify when a taxpayer is required to file their federal income tax return,

· Recognize the various penalties associated with filing a return or paying taxes late, and

· Identify the tax responsibilities and treatment of income associated with a recently deceased taxpayer.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

+    Information Security: Basic Safeguards for Practitioners - Video Course 1 Online $19.99 View

Description: All CPAs and Tax Practitioners deal with very sensitive client data. Cybercriminals are highly sophisticated, well-funded, and technologically adept at hacking computers and sealing information. CPAs and tax practitioners are some of their most highly desired targets. Cybercriminals desire the client data of all CPAs and tax practitioners. If these cybercriminals can successfully obtain the client information of CPAs and tax practitioners, they can file fraudulent tax returns for refunds, or commit identify theft. As a result, all CPAs and tax practitioners must protect their client’s information by protecting their computers, networks, and taking some simple safety approaches. This course will define information security, describe the numerous types of threats that exist today and define how to protect your computer systems and networks to keep client data safe.

 

Learning Objectives: at the end of this course, students will be able to:

· Define identity theft and identify how identity theft happens

· Recognize how CPAs and Tax Professionals are being targeted by cybercriminals

· Recognize the importance of encrypting client data

· Identify the importance of creating internal controls and a security plan to protect client data

· Recognize the actions that must be taken in the event of a breach of sensitive client identity data

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

+    TCJA: Business Tax Reform - Video Course 3 Online $49.99 View

Description: The Tax Cuts and Jobs Act dramatically changed the U.S. Tax Code starting in the 2018 tax year. This course will provide a review of the Business Tax Reforms section of the Tax Cuts and Jobs Act bill (H.R.1). This course will provide a summary description of all provisions referenced in this section of the Tax Cuts and Jobs Act, and will identify the provisions that were changed in the Business Tax Reforms section.

 

Learning Objectives: by the end of this course, students will be able to:

· Review the Business Tax Reform provisions and identify the provisions that have been changed, and the provisions that were not changed, with the implementation of the Tax Cuts and Jobs Act

· Identify the new modified corporate tax rates for tax years beginning December 31, 2017

· Recognize the new charitable contribution rules that apply to corporations

· Identify the effective date for all provisions in the Business Tax Reform section of the Tax Cuts and Jobs Act

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

+    TCJA: Individual Tax Reform - Video Course 3 Online $49.99 View

Description: The Tax Cuts and Jobs Act dramatically changed the US tax code starting in the 2018 tax year. This course will provide a quick review of the entire Tax Cuts and Jobs Act Bill (H.R.1.). This course will provide a summary description of all provisions referenced in this section of the Tax Cuts and Jobs Act and will identify the provisions that were changed in the individual tax reform section.

 

Learning Objectives: By the end of this course, students will be able to:

· Review the individual tax reform provisions and identify which sections changed, and which provisions were not changed, with the implementation of the Tax Cuts and Jobs Act,

· Recognize the tax rate changes for the four types of individual taxpayers,

· Recognize the new standard deduction amounts for the four types of individual taxpayers, and

· Identify the effective date for all individual tax provisions in the Tax Cuts and Jobs Act


Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies