eCourses

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.

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 after completion of the eCourse

Results for Taxation

Viewing 20 of 88 records

2020 Case Law Update and Secretary of State Update for LLCs, LPs, and Partnerships

Session 1: Case Law Update -  A survey of recent Texas cases addressing significant issues (fiduciary duties, piercing the entity veil, and more) in the context of LLCs and partnerships (including limited partnerships and LLPs). Session 2: Secretary of State Update - Learn how to avoid last-minute filing issues. Hear filing tips, resources, and administrative issues that will make you a star with your client on filing with the Secretary of State.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.75 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 8/31/2021
  • 2020 Case Law Update and Secretary of State Update for LLCs, LPs, and Partnerships
    3.25 out of 5 stars
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    useful update on LLPs and partnerships

$85   Add to Cart
Who is a Partner? Legal, Ethical and Tax Implications

People commonly refer to each other as “partners” but who is truly a partner for legal, ethical and tax purposes. A discussion covering partners by estoppel (purported partners), non-equity partners, and other circumstances in which the status of being a “partner” is important.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 0.50 hr | 0.25 Ethics
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 8/31/2021
  • Who is a Partner? Legal, Ethical and Tax Implications
    4.67 out of 5 stars
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$45   Add to Cart
Higher Education Taxation Institute - Summer Series II

This series provides college and university tax professionals with important updates on federal tax issues and compliance, as well as legislative, judicial, regulatory, and administrative changes affecting colleges and universities. Part Two of the series includes: What's New in the World of Compensation and Benefits with Stephen LaGrande, Ernest and Young and A. L. (Lorry) Spitzer, Massachusetts Institute of Technology Solving the Next Rubrik's Cube: A Panel Discussion of Best Practices on Reporting UBTI in Silos on the Form 990-T and Managing Related Risks, with John R. Barrett, University of California System, Susan P. Clark, Emory University School of Law and Preston J. Quesenberry, KPMG LLP

Includes: Video Paper Slides No Materials

  • Total Credit Hours:
  • 3.00 hrs
  • Credit Info
  • TX
  • TX MCLE credit expires: 7/31/2021
  • Higher Education Taxation Institute - Summer Series II
    Not yet rated
$125   Add to Cart
Higher Education Taxation Institute - Summer Series

Session 1: Recent Developments in College and University Tax Law -  A review of recent tax law developments that affect institutions of higher education including recent tax law changes, IRS rulings and other guidance, and judicial decisions. Session 2:  Proposed Regulations on Siloing -   Session 3: Let’s Compare Notes: Tax Challenges under the New Normal -  As campuses adapt to COVID-19, new challenges arise.  Faculty, Staff, Students and TAs are working remotely, some from abroad.  Employees are facing reduced pay and benefits.  Auxiliaries are searching for new revenue.  Join a panel of campus experts as they explore novel tax issues in adapting to the “New Normal.”  Submit your questions or case studies in advance and join us for a wide-ranging discussion!

Includes: Video Paper Slides

  • Total Credit Hours:
  • 3.00 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 6/30/2021
  • Higher Education Taxation Institute - Summer Series
    4.25 out of 5 stars
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    Well done!

$125   Add to Cart
Estate Planning in the Time of the Coronavirus Pandemic

Our three expert panelist will walk you through what you need to be considering in estate planning, tax planning, and charitable giving in light of the coronavirus pandemic. The discussion will explore: basic estate planning documents, new rules in Texas regarding executing documents, and the recently passed SECURE and CARES Act.

Includes: Video Paper Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 5/31/2021
  • Estate Planning in the Time of the Coronavirus Pandemic
    4.29 out of 5 stars
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    I didn't realize it would be so focused on charitable giving, which is not of much interest to me. But the presenters were interesting and fairly engaging (esp the moderator and the woman lawyer).

$55   Add to Cart
How the Texas ABLE® Program Works with a Special Needs Trust

Learn about the tax-advantaged Texas Achieving a Better Life Experience (Texas ABLE) Program—a savings program created just for Texans with disabilities. This session covers the basics of Texas ABLE and highlights how an ABLE account can be used in conjunction with a Special Needs Trust (SNT) to help Texans with disabilities save and plan for the future and keep certain public benefits.

Includes: Video Slides

  • Total Credit Hours:
  • 0.75 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2021
  • How the Texas ABLE® Program Works with a Special Needs Trust
    5 out of 5 stars
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$55   Add to Cart
2020 Year in Review: Recent Developments in Federal Tax Law for Tax-Exempt Organziations

Review current developments in the federal tax law concerning tax-exempt organizations, including the status of Treasury and IRS guidance regarding applicable provisions of the Tax Cuts and Jobs Act, and recently issued proposed regulations, IRS rulings, and court opinions. Learn about the Exempt Organizations Division’s FY 2020 program letter and current Priority Guidance Plan, application of the commerciality doctrine, and recent law developments concerning qualification for tax exemption, the private inurement and private benefit doctrine, legislative and political campaign activity rules, governance, public charity status, supporting organizations, private foundations, donor-advised funds, unrelated business, fundraising regulations, charitable giving, and litigation.

Includes: Audio Paper

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2021
  • 2020 Year in Review: Recent Developments in Federal Tax Law for Tax-Exempt Organziations
    4.67 out of 5 stars
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$55   Add to Cart
A View of the Nonprofit Sector (2020): Tax Reform and Other Legislative Developments

The IRS and Treasury have issued preliminary guidance on several provisions of the Tax Cuts and Jobs Act of 2017 affecting exempt organizations, but both the legislation and the guidance pose many interpretive and operational challenges. Explore how, two years after the Act’s passage, organizations are responding to the preliminary guidance from the IRS and Treasury, and how implementation of the legislation may continue to progress in the coming year. Plus, hear a discussion on other key trends and legislative developments affecting tax-exempt organizations.

Includes: Audio Slides

  • Total Credit Hours:
  • 1.25 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2021
  • A View of the Nonprofit Sector (2020): Tax Reform and Other Legislative Developments
    4 out of 5 stars
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$65   Add to Cart
Private Foundation Compliance: Taxable Expenditures

Session 1: Funding and Conducting Advocacy: Flashpoints for Private Foundations - Hear the key legal considerations for private foundations that are involved in conducting or funding advocacy. These include the IRS lobbying rules, other federal and state lobbying rules, personal versus professional activities of staff, and special considerations around elections. Session 2: Taxable Expenditure Flashpoints - Managing private foundation expenditures is not always intuitive. Despite charitable intentions, funding entities other than public charities require Expenditure Responsibility steps which are often missed. Individual grants for disaster or poverty relief, awards for achievement, or research of social issues require documentation of exempt purpose unlike travel or study support that require Pre-IRS approval. Even if a foundation thinks it is maintaining ER and evidence of charitable nature of its spending, missteps result in a taxable expenditure and excise tax can be imposed. How a foundation properly corrects such missteps is challenging and needed to avoid the second tier tax.    

Includes: Audio Paper Slides

  • Total Credit Hours:
  • 1.50 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2021
  • Private Foundation Compliance: Taxable Expenditures
    5 out of 5 stars
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    Very succinct and on-point presentation

$75   Add to Cart
Renewable Energy Credits and Tax Issues

Session 1: Credit Support for Renewable Energy Projects - Explanation of types of credit support for various purposes during renewable energy project development and operation, and pros and cons of each, including escrow deposits, letters of credit, bonds, and guaranties. Session 2: Demonstrating the “Beginning of Construction” for Purposes of Qualifying for Renewable Energy Tax Credits - Whether a taxpayer will qualify for the PTC or ITC on a renewable energy project—and the number of tax credits available—depends on when the taxpayer is deemed to have “started construction” of the project. Hear a comprehensive discussion of the statutory requirements and the IRS Guidance that taxpayers rely upon to demonstrate that this condition has been satisfied. Review common qualifying strategies, the “grandfathering” of future projects for PTC or ITC benefits, transfer restrictions, and the heightened standards that tax equity and financing parties impose on developers above and beyond IRS requirements. Session 3: Compliance and Reporting for Texas Property Tax Value Limitation Agreements - So your project survived the Chapter 313 process and obtained an executed value limitation agreement.  Great job!  Now how do you keep it?  This presentation will review the compliance and reporting requirements for Chapter 313 value limitation agreements, with information about filing strategies during the application stage, highlights of potential pitfalls to avoid, and reviews of the Comptroller’s audit process for these agreements.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.50 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2021
  • Renewable Energy Credits and Tax Issues
    4 out of 5 stars
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$75   Add to Cart
The Accounting Standards Are Not Just For the Accountants Any More

Generally accepted accounting principles (GAAP) determine whether, when, and how contributions are recognized in the accounting records and financial statements. Accounting for contributions can be significantly influenced by how resources are solicited and documented by donors and nonprofit organizations. Donors, development professionals and accountants need to understand how to assist each other so we're all "rowing in the same direction" to serve the needs of the not-for-profit community. Hear an overview of the new accounting rules for contributions (Accounting Standards Update (ASU) 2018-08, Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made) and a discussion of the adoption of the new Financial Reporting Disclosures for Operating Liquidity. 

Includes: Audio Slides

  • Total Credit Hours:
  • 0.75 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 2/28/2021
  • The Accounting Standards Are Not Just For the Accountants Any More
    Not yet rated
$50   Add to Cart
Dos and Don’ts of Estate Planning for Millennials

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. 

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2021
  • Dos and Don’ts of Estate Planning for Millennials
    4.19 out of 5 stars
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    Wonderful! I’m a 1981 born person who has always scoffed at being labeled millennial, but this made sense (except cryptocurrency)

    one of the best presenters I've seen for CLEs.

$55   Add to Cart
Practice Tips for IRS Estate and Gift Tax Inquiries from Cradle to Grave

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.

Includes: Video Audio Slides

  • Total Credit Hours:
  • 0.75 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2021
  • Practice Tips for IRS Estate and Gift Tax Inquiries from Cradle to Grave
    3 out of 5 stars
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$50   Add to Cart
Recent Developments Affecting Estate Planning and the Estate Planning Workshop

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.

Includes: Video Audio Paper

  • Total Credit Hours:
  • 2.50 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2021
  • Recent Developments Affecting Estate Planning and the Estate Planning Workshop
    4.71 out of 5 stars
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    Very informative

$115   Add to Cart
Succession Planning for Owners of the Successful Pass-Through Entity

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.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2021
  • Succession Planning for Owners of the Successful Pass-Through Entity
    3.38 out of 5 stars
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$55   Add to Cart
Use and Misuse of Business Entities in Estate Planning: Miscellaneous Tax Issues

Examine income and/or transfer tax issues associated with solutions for family rivalry and business succession issues for family businesses.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2021
  • Use and Misuse of Business Entities in Estate Planning: Miscellaneous Tax Issues
    3 out of 5 stars
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$55   Add to Cart
Analysis of the Financial and Income Tax Aspects When an Earnout is Used for the Sale of a Business

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.

Includes: Audio Paper Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2021
  • Analysis of the Financial and Income Tax Aspects When an Earnout is Used for the Sale of a Business
    3.42 out of 5 stars
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$55   Add to Cart
Continued Impacts of the Tax Cuts and Jobs Act (TCJA)

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.

Includes: Audio Paper Slides

  • Total Credit Hours:
  • 1.75 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2021
  • Continued Impacts of the Tax Cuts and Jobs Act (TCJA)
    Not yet rated
$85   Add to Cart
Ethical Issues Relating to the Use of Social Media and Blogging by Lawyers and Law Firms

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.

Includes: Audio Slides

  • Total Credit Hours:
  • 0.75 hr | 0.75 Ethics
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2021
  • Ethical Issues Relating to the Use of Social Media and Blogging by Lawyers and Law Firms
    4.22 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?

    There was no video associated with this eCourse, only audio. I did not see in the promotional course materials that this was an 'audio only' course. Aside from that, there were plenty of slides to follow along with the speaker.

    raised plenty of questions , not as much guidance as would of liked. but do recognize that this a new and constantly evolving area.....

$55   Add to Cart
Federal, State, and Local Tax Law Updates

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.

Includes: Audio Paper Slides

  • Total Credit Hours:
  • 3.50 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 1/31/2021
  • Federal, State, and Local Tax Law Updates
    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?

    Informative

$155   Add to Cart

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