eCourses are individual online courses from renowned presenters at our live conferences. Learn via audio or video, receive the supporting materials, and fulfill MCLE requirements at your convenience with the best content available!
These courses are CLE accredited in Texas and California, with some accredited in Oklahoma.
If you need credit for an eCourse in other states please read through the disclaimerbefore purchasing an eCourse to make sure you will be able to self-report your MCLE credit after completion of the eCourse
Session 1: Medicaid for Kids - An overview of Medicaid programs for minors in Texas, including challenges, strategies, and planning opportunities.
Session 2: Attorney Website Do's and Don'ts - Learn about key issues to consider when designing and maintaining your legal services website as to not run afoul of rules outlined by the State Bar. more »
Millennials are taking over. They now make up the largest portion of the U.S. labor force, and it is time we started paying attention to them. Learn about some of the differences that distinguish millennials from prior generations and learn which estate planning strategies are particularly relevant for millennial clients. more »
Learn the latest trends in dealing with the IRS from the examination level through litigation. Discover procedural matters, issues currently being raised by the IRS in audits, little-known procedural anomalies, and traps for the unwary. more »
Session 1 : Recent Developments Affecting Estate Planning - Hear Professor Johanson's popular and always-informative review of the latest cases, regulations, rulings and other "hot" estate planning topics!
Session 2 : Estate Planning Workshop - Learn about practical concerns commonly faced by practitioners in the estate planning area, including hot-button issues stemming from recent cases, rulings, and regulations (final and proposed). Gain insight on current "hot" estate planning techniques. more »
Analyze the personal and financial obstacles that arise when passing ownership of a family business on to the next generation. Learn how a preferred partnership structure can be used in balancing the need to treat all the children equally when only some play an active management role. Discover how key employees can be given an equity interest in the family business without adverse income tax treatment and without putting undue financial pressure on the key employee. Finally, review alternatives used to defer payment of the estate taxes. more »
When a buyer and seller cannot agree upon a price for a business, an earnout is used and may result in selling the business for less than its true value. The materials discuss how earnout formulas can be adjusted to ensure that true value is paid. Because earnouts can result in adverse income tax treatment to the seller, the materials apply the installment sale and OID rules to illustrate the income tax treatment of earnouts and how to eliminate these adverse income tax results. more »
Session 1 : Tax After 2017: Requiem for Ability to Pay - Enactment of the TCJA was followed by a mad dash to understand its effects; the speed and process of enactment left no time for serious attempts to analyze whether the TCJA transformed the income tax system in any fundamental way. But it has, and Professor Abreu explains how.
Session 2 : Qualified Opportunity Zones - Established by the Tax Cuts and Jobs Act to generate development and growth in low-income communities, this presentation focuses on the tax benefits of investing in a qualified opportunity fund and the statutory requirements, including formation, funding, testing, and ongoing compliance considerations of the program. more »
Social media is a great new tool—we are bombarded with messages about the benefits for us as lawyers in credentialing and marketing ourselves, and educating the public with our blogs on legal issues. Many lawyers and judges use it successfully. Of course, it’s so easy to use these tools that we sometimes don’t remember that we can also make missteps. Also, our clients use (misuse) their accounts to talk about us. And when we or others do, social media is also there to show the resulting gaffe to (potentially) thousands if not millions of people. more »
Session 1: Recent Developments in Federal Income Taxation - Review significant court decisions, rulings, and statutory and regulatory developments of the past year.
Session 2: A Multistate View of SALT - Learn about the latest legislation, cases, and developments in other states and at the federal level affecting state and local tax responsibilities and enforcement. Address practical state and local tax issues for businesses operating in a changing multistate and international environment.
Session 3: Law and Order: STC (State Tax Cases) - Hear opposing views from two lawyers whose practices focus on Texas franchise and sales tax cases. Jack Hohengarten, Chief of the Tax Division representing the Comptroller, explains the Comptroller’s litigating positions from significant 2018 and 2019 state tax cases. Lacy Leonard, a law partner in an Austin, Texas firm focusing exclusively on the trials and related appeals of the same cases, explains the taxpayers’ positions. They can’t both be correct. So, you be the judge. more »
Courts continue to consider whether and to what extent agencies are entitled to deference with respect to their interpretation of statutory provisions and legislative intent. Review the history of the Administrative Procedure Act, various forms of agency guidance, and key judicial decisions addressing deference. Against this backdrop, discuss how the current landscape and recent developments may impact tax administration and enforcement. more »
While partnerships and LLCs are “flow-through” entities, a series of rules restrict the “flow” of losses. Examine the latest restriction—Section 461(l)—and the loss limiters before it—Sections 704(d)(basis), 465 (at-risk) and 469 (PALs). more »
Is there an ethical or legal obligation upon attorneys and/or judges to report tax misconduct such as fraud, false verification, etc. of the parties? Explore the obligations imposed upon the courts and the attorneys when there is evidence of tax-related misconduct and developing trends in that area. more »
Session 1: Section 199A: Nuts and Bolts - Learn about the Section 199A qualified business income deduction, from the statutory basics to the recently issued Treasury and IRS guidance. Listen to a discussion about qualified trade or business income, rental real estate and the safe harbor, the various limitations on the 199A deduction, the aggregation rules under the regulations, and other key practical aspects of 199A.
Session 2: Section 199A: Planning - Hear a brief overview of Section 199A concepts and discuss how to structure existing and new businesses to maximize the deduction and offer a comparison to operating a business as a C corporation. more »
Though the ABA Model Rules are intended to serve as a template for states to follow, the Model Rules are neither mandatory nor enforceable. Model Rules provisions on the unauthorized practice of law have developed in response to social change but the language suggested is rarely followed in its exact form. The disparity between the Model Rules and what states actually require can cause significant confusion leading to the unintentional unauthorized practice of law. This presentation highlights some of those differences to help attorneys avoid jurisdictional traps and gotchas. more »
A great country song tells a compelling story in a way that makes you want listen to whole thing. A brief should do the same. Richard Hunt, an attorney with 37 years of experience writing briefs, shares the new perspective on brief writing he gained when he started writing country music. more »