2024 Advanced Business Issues Certificate Program - LIVE
IRS Program #: see individual live events for program #
CTEC #: see individual live events for program #
CTEC #: see individual live events for program #
CE: 14 IRS & 14 CTEC credits
Materials
Course Description
The Advanced Business Issues Certificate Program offers a comprehensive guide for the attendee involving issues of expenses associated with the production of income, buying or selling a business, choosing and/or changing the tax entity structure, and how to shut down a business.
Learning Objectives:
- Understand the role of §212 with the production of income
- Understand how to allocate, assign and report values associated with asset purchases and sales involved in a business sale, as well the role of §1060 and §197 in determining those values.
- Understand the underlying tax issues involved buying and/or selling a business, and how you can minimize or have catastrophic impact on the client’s tax situation.
- Understand the underlying rules and principles on when you can convert from a tax partnership to an S-corporation.
- Recognize and understand the underlying tax rules and traps associated with converting a C-corporation to an S-corporation.
- Be able to determine what is necessary for and what the consequences are to dissolving various types of business entities for tax purposes.
Schedule
| Date/Time (All in ET) | Class Name | Speaker |
| August 5th 3:00 – 5:00pm |
Asset Purchases - Sec. 1060 and Goodwill - Sec. 197 ( 2 CE) |
David Woods, EA, USTCP
|
| August 6th 12:00 – 2:00pm |
Sales/Purchase of Business (2CE) |
David Woods, EA, USTCP
|
| August 6th 3:00 – 5:00pm |
Shareholder Loans and Basis (2 CE) |
David Woods, EA, USTCP |
| August 7th 12:00 – 2:00pm |
Convert Partnership to S-Corp (2CE) |
David Woods, EA, USTCP |
| August 7th 3:00 – 5:00pm |
Asset Purchases - Sec. 212 Expenses (2 CE) |
Jane Ryder, EA, CPA |
| August 8th 12:00 – 2:00pm |
Convert C-Corp to S-Corp (2CE) |
Michael Miranda, CPA, QKA, AEP |
| August 9th 12:00 – 2:00pm |
How to Dissolve Different Types of Businesses (2CE) |
Jane Ryder, EA, CPA |
We understand that life and schedule conflicts happen. If you are unable to make it to one of the live sessions, the on-demand version of the session(s) will be available after the live session has completed.
Content available for one year after purchase.
Presenters
Content available for one year after purchase.
Presenters
Michael Miranda, CPA, QKA, AEP
Bringing 46 years of experience with tax consulting, estate planning, and employee benefits to his work as an independent consultant, Michael is the owner of MIRANDA CPA & Consulting LLC in Sioux Falls, SD. His tax practice focuses on corporate, individual, estate and gift, and tax accounting. He also provides employee benefit planning and consultation services for qualified, non-qualified, and health and welfare benefit plans. As a nationally recognized tax speaker, he maintains an active schedule presenting webinars and seminars on tax law, employee benefit planning, and estate planning. Prior to 2017, he spent 27 years with a regional CPA firm and 13 years with a Big 8 accounting firm.
Bringing 46 years of experience with tax consulting, estate planning, and employee benefits to his work as an independent consultant, Michael is the owner of MIRANDA CPA & Consulting LLC in Sioux Falls, SD. His tax practice focuses on corporate, individual, estate and gift, and tax accounting. He also provides employee benefit planning and consultation services for qualified, non-qualified, and health and welfare benefit plans. As a nationally recognized tax speaker, he maintains an active schedule presenting webinars and seminars on tax law, employee benefit planning, and estate planning. Prior to 2017, he spent 27 years with a regional CPA firm and 13 years with a Big 8 accounting firm.
Jane Ryder, EA, CPA
Jane Ryder, EA, CPA, has been providing tax preparation, accounting services, and tax collection resolution services since 1980. She runs her San Diego CPA firm, Brass Tax Ryder Professional Group, Inc., and writes and speaks on many income taxes, business compliance, and accounting topics. She received a BS in Business Administration (Accounting) from SDSU and is currently licensed with the California State Board of Accountancy and with the Internal Revenue Service as an enrolled agent.
Read the full bio here!
Jane Ryder, EA, CPA, has been providing tax preparation, accounting services, and tax collection resolution services since 1980. She runs her San Diego CPA firm, Brass Tax Ryder Professional Group, Inc., and writes and speaks on many income taxes, business compliance, and accounting topics. She received a BS in Business Administration (Accounting) from SDSU and is currently licensed with the California State Board of Accountancy and with the Internal Revenue Service as an enrolled agent.
Read the full bio here!
David Woods, EA, USTCP
David Woods, EA is a licensed Enrolled Agent and NTPI Fellow. With nearly 25 years of tax preparation experience, David specializes in individual, partnership, corporate, fiduciary. taxation, and tax controversy. David graduated from Northeastern University with a master’s degree in taxation.
David Woods, EA is a licensed Enrolled Agent and NTPI Fellow. With nearly 25 years of tax preparation experience, David specializes in individual, partnership, corporate, fiduciary. taxation, and tax controversy. David graduated from Northeastern University with a master’s degree in taxation.
Continuing Education
This course qualifies for IRS Continuing Education Hours and CTEC Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at
education@naea.org. If you would like your CE reported to CTEC, email education@naea.org with your CTEC member number.
Webinar Refund Policy
To request a refund, contact the NAEA education team via email at
education@naea.org. An NAEA education team member will review the request for a refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand will not be refunded.
