Examine buy-in, buy-out, and operational issues related to a sole proprietorship, c-corporation, s-corporation, and partnership. Discuss buy-in, buy-out, and operational alternatives for an existing shareholder or partner to admit a new shareholder or partner or have one be bought out. Gain insight into operational issues, including new and existing partner compensation allocations, decisions requiring unanimous consent, and general operational issues. 

Includes: Video Audio Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    Buy-In, Buy Out and Operational Considerations for Professional Practices and Closely held Businesses
    5 out of 5 stars
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$65   Add to Cart

In the wake of mandatory tax basis reporting of capital accounts, BBA revisions to the partnership audit and litigation rules, and a renewed IRS focus on auditing partnerships, fixing prior period mistakes in partnership capital accounts has become a much more fraught exercise. Examine common causes of capital account errors, as well as possible resolutions.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    Correcting Partnership Capital Accounts
    4 out of 5 stars
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$65   Add to Cart

Examine practical issues associated with the use of targeted income allocations in private equity transactions. In particular, provide an overview of allocations in respect of carried interests and how such allocations can be impacted by clawback provisions and fee waivers.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    Deceptively Simple: Targeted Allocations in Private Equity Deals
    Not yet rated
$65   Add to Cart

Taxpayers are increasingly challenging the validity of Treasury Regulations and Notices under the Administrative Procedure Act (APA). The IRS has traditionally relied on the Anti-Injunction Act as a barrier to pre-enforcement challenges to its rules and regulations, but courts are now finding APA challenges outside the scope of the Anti-Injunction Act's limitation on judicial review. Hear a discussion of current law on APA challenges to IRS guidance, as well as where the law should move.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    Effect of the APA on IRS Guidance
    Not yet rated
$65   Add to Cart

Does your ranch-owning client plan to liquidate it at death or keep it in the family for generations to come? Learn key planning ideas to deal with this Texas estate planning icon.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    Estate Planning for Ranch Owners
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$65   Add to Cart

The panel addresses practical concerns commonly faced by practitioners in the estate planning area, including hot-button issues stemming from recent cases, rulings, and regulations. Gain insight into how current "hot" estate planning techniques are being used in the trenches.

Includes: Video Audio Paper

  • Total Credit Hours:
  • 1.50 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    Estate Planning Workshop
    Not yet rated
$85   Add to Cart

The Inflation Reduction Act of 2022 appropriated almost $80 billion to the IRS to be expended over 10 years, mostly for Taxpayer Services, Enforcement, Operations Support, and Business Systems Modernization. The speakers discuss the importance of these funds to support meaningful, effective tax administration for your clients, you, and our country.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 1.50 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    IRS Operations: Looking Back and Looking Ahead
    4 out of 5 stars
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$85   Add to Cart

With the IRS increasingly assessing penalties and viewing penalties as a source of revenue, what practical strategies work to get the IRS to abate penalties? How can I optimize the chances to get my client’s penalties abated? How does the Independent Office of Appeals analyze and resolve penalty cases? Hear the answers to those questions and more.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    Penalty Abatement Strategies That Work
    4 out of 5 stars
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$65   Add to Cart

Recap the successes and failures of the 88th Texas Legislature on property tax relief, tax incentives, and tax administration and discuss the most pressing challenges for the property tax system in Texas.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 0.75 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    Property Tax 2023: Where We Are, How We Got Here, and What’s Ahead
    4.5 out of 5 stars
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$60   Add to Cart

Qualified Small Business Stock (QSBS) under Section 1202 is not just for tech companies anymore. It’s time to reconsider QSBS because Tax Cuts and Jobs Act paved the way for closely-held companies to benefit “bigly.” Hear a discussion of planning opportunities and other issues including how QSBS can be combined with QOZ Investments, complications with SPAC mergers, unanswered questions, potential pitfalls, and best practices in the quest for quantum QSBS exclusions.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    QSBS: Quest for Quantum Exclusions (Queries, Qualms, Qualifications & QOZ)
    Not yet rated
$65   Add to Cart

Discuss the highlights of planning implications of recent federal cases, rulings, important proposed regulations, and legislative developments that affect our estate planning clients

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.25 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    Recent Developments Affecting Estate Planning
    Not yet rated
$75   Add to Cart

Review significant court decisions, rulings, and statutory and regulatory developments of the past year.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 2.00 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    Recent Developments in Taxation (2023)
    4 out of 5 stars
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$105   Add to Cart

Explore the latest recent Texas legislation affecting decedents’ estates, guardianships, trusts, powers of attorney, and other related matters.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    REPTL, Meet T-REP. T-REP, Meet REPTL: The 2023 Texas Estate and Trust Legislative Update
    Not yet rated
$65   Add to Cart

Whether you’re challenging the Comptroller’s audit assessment or denial of your refund claim, more options are available, including one that does not require paying upfront. Hear an explanation of the different ways and the advantages and disadvantages of each, insight into tax law changes from the 2023 Legislature, and more.

Includes: Video Audio Paper

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    Texas Tax Disputes: Four Ways to Get Your Ticket to the Courthouse/SALT Update
    Not yet rated
$65   Add to Cart

The IRS has been attacking partnerships that make easement donations in many ways, including making them listed transactions, launching a Compliance Campaign, seeking injunctions, placing them on the “dirty dozen” list, litigating numerous Tax Court cases, and more. Things have started to change, though, with several taxpayer victories, issuance of proposed regulations, enactment of a new law taking effect in 2023, and release of safe harbors for deeds. This presentation, made by an attorney who defends hundreds of easement disputes, explores IRS attacks, taxpayer defenses, important court decisions, and what to expect next.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    The Conservation Easement Controversy: IRS Attacks, Taxpayer Victories, and New Guidance
    Not yet rated
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Tax professionals are increasingly finding themselves in very uncomfortable positions, as targets and codefendants in criminal investigations. Hear valuable information from a former FBI agent and federal prosecutor on how tax professionals can stay out of the government’s crosshairs.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    The Government's Crackdown on Tax Fraud Enablers: How Tax Professionals Can Avoid Becoming Criminal Defendants
    Not yet rated
$65   Add to Cart

The Inflation Reduction Act provides two new opportunities to monetize energy tax credits in addition to traditional tax equity. Discuss those options and guidance issued by Treasury and the IRS and address when taxpayers should use transferability, direct pay or tax equity.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
  • show rating
    Transferable Energy Tax Credits
    4 out of 5 stars
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$65   Add to Cart

Starting next year, the Corporate Transparency Act will require virtually every business entity formed or registered to do business in the U.S. to provide information about the people who ultimately own or control the entity. Be prepared to help your clients (and yourself!) comply with this important legislation.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    What You Need to Know About the Corporate Transparency Act
    Not yet rated
$65   Add to Cart

The law regarding when privileges and protections apply to tax advice was anything but clear leading up to the Supreme Court oral argument in fn re: Grand Jury; the Court’s decision to dismiss the case as “improvidently granted” dashed the hopes of tax professionals hoping for a nationwide standard! Hear a review of the current state of the law post-In re: Grand Jury with an emphasis on the Fifth Circuit and how the law there differs from others around the country.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    Work Product and Attorney-Client Privilege after In Re Grand Jury: Where Do We Go From Here?
    Not yet rated
$75   Add to Cart

Session 01: Survey of Position Enhancing Transactions in Bankruptcy - A discussion of position enhancing transactions (“PETs”), including what they are, how they’re used, and how they’ve fared in bankruptcy court and beyond. Session 02: Appeals of Bankruptcy Sales and Other Appellate Issues - A review of the latest bankruptcy appellate decisions, including MOAC Mall Holdings LLC v. Transform Holdco LLC and its anticipated effect on the finality of sale orders. Session 03: Recent Developments in Post-Petition DIP Financing - An exploration of trends in both defensive and opportunistic DIP financing, including observations with respect to DIP facility fees, DIP lien scope, priming and adequate protection, complete and creeping roll-ups, case milestones, claims waivers and challenge periods, and default and remedy protections. Session 04: Bank Failures and Banking Distress -  What did we learn from recent bank failures? How do we apply those lessons in bankruptcy cases?

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 2.50 hrs | 0.25 Ethics
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2025
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    2023 Current Issues in Business Bankruptcy: Position Enhancing Transactions; Appeals of Bankruptcy Sales; Post-Petition DIP Financing; and Bank Failures
    4 out of 5 stars
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    Rate the overall teaching effectiveness and presentation skills of faculty for the course.
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$125   Add to Cart