eCourses

On-demand learning in shorter curated bundles. Stream the best presentations with renowned speakers from our live conferences and webcasts—including audio/video and all supporting materials—and fulfill MCLE requirements at your convenience.

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These eCourses are CLE accredited in Texas and California. Other States: If you need credit for an eCourse in other states please read through the disclaimer before purchasing an eCourse to make sure you will be able to self-report your MCLE credit upon completion.

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Results for Taxation

Viewing 20 of 84 records

Employee Compensation and Tax Compliance for Colleges and Universities

Session 1: Section 4960: Who, When and How Much? - Examine methods to properly identify covered employees, the existence of deferred compensation arrangements, and ensure that compensation is properly measured for relevant reporting periods. Session 2: Worker Classification: An Overview and Current Developments - Correctly classifying employees and independent contractors is critically important to ensuring compliance with both tax and employment laws. Tax practitioners are often on the front lines of this classification determination and can help protect the institution by knowing not only the IRS rules, but the DOL rules as well. Come join Kyle and Joel to understand these considerations from Counsel’s Office and the Accounting department.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 2.00 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 7/31/2022
  • Employee Compensation and Tax Compliance for Colleges and Universities
    Not yet rated
$95   Add to Cart
Final Regulations Implementing UBIT “Silo” Rule

An overview of the final regulations implementing the UBTI “silo” rule in Code Section 512(a)(6) and the final regulations implementing the college & university endowment tax under Code Section 4968. Highlight key takeaways from the final regulations, identify areas requiring further guidance and discuss practical implications of the new regulations.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 7/31/2022
  • Final Regulations Implementing UBIT “Silo” Rule
    Not yet rated
$55   Add to Cart
Higher Education and the Remote Work Force

In the wake of the COVID-19 pandemic, higher education employers are fielding increased requests from employees, ranging from faculty to operations, to work on a remote, multi-jurisdictional basis. Balancing talent retention goals against the risks associated with such arrangements -- including employment, workplace safety, benefits, payroll, immigration, intellectual property, state and local taxes and permanent establishment -- is critical for a long-term, sustainable approach to these requests.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 1.25 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 7/31/2022
  • Higher Education and the Remote Work Force
    Not yet rated
$65   Add to Cart
Nonresident Alien Tax Updates (2021)

Update on how payments to foreign nationals and foreign entities have been impacted by issues related to the pandemic. Gain insight on: What questions to ask; Which forms to collect; How much tax to withhold; What to report; and Which information to maintain. Explore the “new normal” and how it impacts your institution’s responsibilities.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 7/31/2022
  • Nonresident Alien Tax Updates (2021)
    Not yet rated
$55   Add to Cart
Recent Tax Law and Policy Developments and for Colleges and Universities (2021)

Session 1: Recent Developments in College and University Tax Law - Review recent tax law developments that affect the higher education community, such as Congressional legislation, including the pandemic relief acts, IRS enforcement measures and pronouncements as well as judicial decisions and will discuss their impact on prevalent tax issues, including unrelated business taxable income (UBTI), compensation and fringe benefits, international activities, charitable contributions, endowments, and reporting requirements.  Session 2: Recent Legislative and Policy Developments - Understanding the rationale of congressional policymakers may help organizations in explaining new tax rules to their communities and employees and assist with compliance and communication. This presentation provides unique access and background on recent law changes as well as various potential tax and benefit changes that could assist or harm institutions in this crazy post-pandemic world.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 2.25 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 7/31/2022
  • Recent Tax Law and Policy Developments and for Colleges and Universities (2021)
    Not yet rated
$105   Add to Cart
Sales Taxation of Online Education

Several states impose sales tax on the sale or license of online videos. Do colleges and universities need to charge sales tax for online classes? The answer may surprise you. Review representative legislation, including efforts by several legislatures to exempt online classes from tax.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 0.75 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 7/31/2022
  • Sales Taxation of Online Education
    Not yet rated
$50   Add to Cart
Select Topics in Charitable Contributions at Educational Institutions 

Examine issues that arise in conjunction with charitable contributions at an educational institution including the importance of gift acceptance policies and the items they should address in order to create a robust policy. Areas covered include the use of donor gift agreements, establishing minimum contributions for endowments, naming rights and removal criteria, noncash or in-kind gifts, and related issues which typically arise with college and university gifts.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 7/31/2022
  • Select Topics in Charitable Contributions at Educational Institutions 
    Not yet rated
$55   Add to Cart
Tax Planning and SNTs

Session 1: Taxation of Special Needs Trusts from A to Z - Gain insight into the difference between the taxation of a first party special needs trust and a third party trust. Detail the basics of the taxation of a non-grantor special needs trusts and especially the differences between income for income tax purposes, income for trust accounting purposes and income for government assistance purposes. Session 2: Estate Tax Planning and SNTs - It is quite possible that the estate tax exemption will be lowered in the near future, which means that we as estate planning attorneys may be doing more estate tax planning for families with children with disabilities. However, many tax planning techniques could be detrimental to children on government benefits. Crummey withdrawal rights and disclaimers, for example, could disqualify them from SSI or Medicaid. Explore how estate tax planning affects benefits eligibility and possible solutions to avoid negative outcomes.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.25 hrs | 0.25 Ethics
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 4/30/2022
  • Tax Planning and SNTs
    Not yet rated
$65   Add to Cart
Essentials on Texas Sales Tax for the Construction Industry

Session 1: Overview; Texas Sales and Use Tax Rules - This session provides background on how the Texas sales & use tax, TERP surcharge tax, the motor vehicle and motor fuels tax rules generally apply to the construction industry. Session 1: Overview; Texas Sales and Use Tax Rules - Continued This session provides background on how the Texas sales & use tax, TERP surcharge tax, the motor vehicle and motor fuels tax rules generally apply to the construction industry. Session 2: Sales and Use Tax Exemptions; Construction Industry Principles - This session discusses how the Texas tax laws exempt various components of the work performed in the construction industry as well as how the pricing terms of contracts (lump-sum v separated) may generate different sales tax consequences for same types of work. Session 3: Site Development; Commercial Property Repairs and Remodeling - This session reviews the development of a residential neighborhood and the sales tax consequences of various phases of work, including site development, erosion control measures, utility infrastructures, common areas, new home construction and more. We also discuss the rules and review examples of commercial real property construction and how to distinguish between taxable and non-taxable contracts. Session 4: Tax-Exempt Jobs; Performing Work in Declared Disaster Areas - This session discusses how the sales tax rules apply to construction work for tax-exempt entities, such as churches, schools, the Texas highway department, etc. We review the water-related exemption rules for MUDs and other providers. We also discuss the unique sales tax rules applicable to contractors who rebuild in governmental declared disaster areas.

Includes: Video Paper Slides

  • Total Credit Hours:
  • 4.25 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 3/31/2022
  • Essentials on Texas Sales Tax for the Construction Industry
    Not yet rated
$175   Add to Cart
2020 Estate Planning Workshop: Practical Concerns and Hot Button Issues

Address practical concerns commonly faced by practitioners in the estate planning area, including hot-button issues stemming from the recent elections, as well as 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: 1/31/2022
  • 2020 Estate Planning Workshop: Practical Concerns and Hot Button Issues
    4.06 out of 5 stars
    What was the overall quality of the course (presentation, materials, and technical delivery)?
    Rate the overall teaching effectiveness and presentation skills of faculty for the course.
    How would you rate the value of the materials provided as part of the course?

    Good class

    VERY GOOD!!!

$75   Add to Cart
2020 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!

Includes: Video Audio Paper

  • Total Credit Hours:
  • 1.25 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2022
  • 2020 Recent Developments Affecting Estate Planning
    4.33 out of 5 stars
    What was the overall quality of the course (presentation, materials, and technical delivery)?
    Rate the overall teaching effectiveness and presentation skills of faculty for the course.
    How would you rate the value of the materials provided as part of the course?

    As always, super-informative and interesting

    Very Good

$65   Add to Cart
Estate Planning for the 2020 Election

Review ideas that estate planners should consider as they advise clients on how to respond to the 2020 elections! Consider best uses for expiring gift exclusions and GST exemptions, while providing clients with control in an uncertain environment through the use of trusts. Evaluate the use of powers of appointments to provide basis step-up, planning flexibility, and more.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 0.75 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2022
  • Estate Planning for the 2020 Election
    4 out of 5 stars
    What was the overall quality of the course (presentation, materials, and technical delivery)?
    Rate the overall teaching effectiveness and presentation skills of faculty for the course.
    How would you rate the value of the materials provided as part of the course?
$50   Add to Cart
From Here to Eternity: Designing Trusts for the Long Haul

Trusts are typically designed to last for decades and often generations. They need to be clear and comprehensive enough to be understood and administered by many parties over the years, and flexible enough to adapt to changing economics, personal circumstances, and tax and trust laws. Learn key terms and features of trusts that will meet the test of time.

Includes: Video Audio Paper

  • Total Credit Hours:
  • 0.75 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2022
  • From Here to Eternity: Designing Trusts for the Long Haul
    4.67 out of 5 stars
    What was the overall quality of the course (presentation, materials, and technical delivery)?
    Rate the overall teaching effectiveness and presentation skills of faculty for the course.
    How would you rate the value of the materials provided as part of the course?

    Excellent range of trust topics in perfectly digestible, extremely useful segments.

$50   Add to Cart
Supplemental Needs Trusts: Planning for Beneficiaries with Disabilities

Supplemental Needs Trusts have been a recognized estate planning tool for more than a quarter-century, yet for many practitioners, they are still mysterious. Learn the vocabulary and reasoning behind Supplemental Needs Trusts, when they are best used, and essential strategies to keep in mind when creating and administering these important trusts. 

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 0.75 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2022
  • Supplemental Needs Trusts: Planning for Beneficiaries with Disabilities
    4.25 out of 5 stars
    What was the overall quality of the course (presentation, materials, and technical delivery)?
    Rate the overall teaching effectiveness and presentation skills of faculty for the course.
    How would you rate the value of the materials provided as part of the course?

    confusing area for regular lawyers.

$50   Add to Cart
The SECURE Act and Charitable Planning Ideas Your Client Can Use

Session 1: The SECURE Act: What Estate Planners Need to Know - The SECURE Act is the biggest estate planning change impacting retirement plans in two decades. Learn how the Act changes the way we plan for clients who have significant retirement plan assets, including changes to how we use trusts as retirement plan beneficiaries, and special planning that might need to be done for clients who want to name disabled, chronically ill, minor children, or close-in-age beneficiaries for their retirement assets. Session 2: Charitable Planning Ideas Your Clients Can Use - Understand common charitable estate planning tools and learn to explain them in ways your clients will understand. Explore using donor-advised funds vs. private foundations, designing split-interest trusts to fit your clients’ needs, and using charitable trusts to mimic stretch IRA’s after the SECURE Act.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.50 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2022
  • The SECURE Act and Charitable Planning Ideas Your Client Can Use
    5 out of 5 stars
    What was the overall quality of the course (presentation, materials, and technical delivery)?
    Rate the overall teaching effectiveness and presentation skills of faculty for the course.
    How would you rate the value of the materials provided as part of the course?
$75   Add to Cart
2020 Recent Developments in Federal Income Taxation

Session 1: Recent Developments in Federal Income Taxation - Review significant court decisions, rulings, and statutory and regulatory developments of the past year. Session 2: Update from the IRS Office of Chief Counsel - The past 12 months have presented unprecedented challenges for the Office of Chief Counsel and the IRS in general. Substantial progress was being made toward completion of all major guidance projects implementing the Tax Cuts and Jobs Act when the COVID-19 pandemic hit and the IRS was enlisted to assist in delivering significant aspects of the economic relief enacted by Congress. The Chief Counsel provides an update on the progress that has been made on both of these fronts.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 2.75 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2022
  • 2020 Recent Developments in Federal Income Taxation
    5 out of 5 stars
    What was the overall quality of the course (presentation, materials, and technical delivery)?
    Rate the overall teaching effectiveness and presentation skills of faculty for the course.
    How would you rate the value of the materials provided as part of the course?
$125   Add to Cart
CARES Act PPP SBA Loans: Tax Issues and Strategies

Examine the pitfalls encountered with PPP loans, strategies for clients to consider with PPP loans, and the taxation issues that emerge from those strategies.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2022
  • CARES Act PPP SBA Loans: Tax Issues and Strategies
    3.63 out of 5 stars
    What was the overall quality of the course (presentation, materials, and technical delivery)?
    Rate the overall teaching effectiveness and presentation skills of faculty for the course.
    How would you rate the value of the materials provided as part of the course?

    Presenters should keep their political beliefs out of the program

$55   Add to Cart
Ethical Issues When Working Remotely (or Did Alexa Just Waive Privilege?)

Numerous ethical issues are raised when attorneys, clients, and even courts are working remotely. Examine how you can continue to practice effectively in this challenging environment.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.00 hr | 1.00 Ethics
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2022
  • Ethical Issues When Working Remotely (or Did Alexa Just Waive Privilege?)
    4.51 out of 5 stars
    What was the overall quality of the course (presentation, materials, and technical delivery)?
    Rate the overall teaching effectiveness and presentation skills of faculty for the course.
    How would you rate the value of the materials provided as part of the course?

    The course was very well done. Both speakers presented very timely, relevant information clearly and concisely.

    The information was very good. I would have liked to hear them speak more about all the topics in the paper. But, they ran out of time. Maybe it should be 1.5 hours.

    Very relevant information.

$60   Add to Cart
IRS Emphasis on Tax Fraud Enforcement

The IRS has been taking steps to increase its focus on civil and criminal tax enforcement. Tax practitioners need to understand how the new IRS fraud initiatives can impact them and their clients.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.00 hr | 0.50 Ethics
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2022
  • IRS Emphasis on Tax Fraud Enforcement
    5 out of 5 stars
    What was the overall quality of the course (presentation, materials, and technical delivery)?
    Rate the overall teaching effectiveness and presentation skills of faculty for the course.
    How would you rate the value of the materials provided as part of the course?
$55   Add to Cart
IRS Penalty Protection

The IRS has long taken the position that taxpayers rely on IRS publications and instructions to forms at their peril, and courts have agreed. That position also applies to most FAQs, some of which even include disclaimers to that effect. Explore the current state of the law on the extent to which IRS written statements describing or interpreting the law can be used to defeat the assertion of penalties.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 1.00 hr | 1.00 Ethics
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2022
  • IRS Penalty Protection
    Not yet rated
$60   Add to Cart

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