Oil and Gas Tax Bootcamp (Part 1): Overview of Basic Rules

Oil and gas taxation is a complex area of the U.S. federal tax law, with unique principles, policies and aspects of the law. This Bootcamp walks through the fundamentals of oil and gas taxation – from basic rules and concepts, to partnerships and joint ventures, to basic transaction structures – and is ideal for new entrants to the field or as a refresher for experienced practitioners. Join us online for the first of this three part series! Part 1: Overview of Basic Oil and Gas Taxation Rules This course offers an historic look at the oil and gas industry and its unconventional resurgence in the U.S. Each of the three segments then walk through basic rules and concepts as they are applied to oil and gas exploration, development, and production, and provide the foundation for the next two in-depth courses specific to partnerships/joint ventures and basic transactional structures.

Includes: Slides

  • Total Credit Hours:
  • 0.00 hr
  • Credit Info
  • TX
  • TX MCLE credit expires: 11/30/2022
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    Oil and Gas Tax Bootcamp (Part 1): Overview of Basic Rules
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$135   Add to Cart
First Friday Ethics (October 2021)

Need ethics credit? We’ve got you covered! UT Law CLE’s First Friday Ethics streams live every first Friday of the month, and features some of our best ethics speakers and presentations for a total of 3.00 hrs ethics credit. Fulfill your entire annual ethics requirement in Texas in one day!   This month includes: 10:30 a.m. to 11:30 a.m. (1.00 hr | 1.00 hr ethics) Ethics: The True Cost of Representation (REPLAY) When a client discloses a terrible truth or reveals an unspeakable purpose, what obligations do the Texas Rules of Disciplinary Conduct place on an attorney? What happens when it’s time for an attorney to move on? Explore the unexpected answers given by the Rules using both recent and historic real world cases.   11:40 a.m. to 12:40 p.m. (1.00 hr | 1.00 hr ethics)  Mythbusters and Dynamic Duos: Corporate Cousnsel Pro Bono Edition (REPLAY) Access to Justice is becoming even more important in a world where in-person meetings have been replaced by virtual interactions—both creating a new digital divide while also providing more opportunities for pro bono activities. Many in-house attorneys believe villainous barriers exist that thwart their otherwise heroic efforts to do pro bono work. Explore some of the most common myths and blast them head-on. Discuss engaging pro bono activities for in-house counsel, dynamic win-win approaches to partner with outside counsel or in-house legal departments at non-profit organizations, and gain a how-to guide to get started and emerge a hero. 12:50 p.m. to 1:50 p.m. (1.00 hr | 1.00 hr ethics) Ethical Issues When Working Remotely (or did Alexa just waive privilege?) (REPLAY) 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:
  • 3.00 hrs | 3.00 Ethics
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 10/31/2022
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    First Friday Ethics (October 2021)
    4.5 out of 5 stars
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$140   Add to Cart
2021 Case Law, Legislative, and Secretary of State Updates 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: Texas Legislative Update - Hear a summary of non-tax legislation that has been adopted in the 2021 Texas Legislature that affects partnerships and LLCs and selected other entity-related bills, including amendments to the TBOC and TBCC and a brief summary of the Texas business courts bill. Session 3: Secretary of State Update - Learn about filing tips and resources that will make your transactions with the Secretary of State easier and more predictable; hear updates on notable legislation.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 2.75 hrs
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 9/30/2022
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    2021 Case Law, Legislative, and Secretary of State Updates for LLCs, LPs, and Partnerships 
    4.08 out of 5 stars
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    This is much more efficient than having to attend all Texas legislative sessions. Thank you.

$125   Add to Cart
2021 Federal Tax Update: Hot Topics in Partnership Tax

Analyze the final carried interest regulations under Section 1061, IRS partnership audits and enforcement efforts, and President Biden’s tax proposals. 

Includes: Video Audio Slides

  • Total Credit Hours:
  • 0.75 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 9/30/2022
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    2021 Federal Tax Update: Hot Topics in Partnership Tax
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$50   Add to Cart
State Tax Considerations for Businesses Moving to the Lone Star State

Texas touts itself as a low-tax, business-friendly state. As a result, many businesses are surprised to learn that, while Texas may not impose a personal income tax, the state otherwise maintains a complex state tax scheme that can create audit headaches for those unfamiliar with Texas tax.  In this session, we’ll discuss the taxes imposed by the Lone Star State with a special focus on two key business taxes: Texas sales and use tax and Texas franchise tax.

Includes: Video Audio Paper Slides

  • Total Credit Hours:
  • 0.75 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 9/30/2022
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    State Tax Considerations for Businesses Moving to the Lone Star State
    3.67 out of 5 stars
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$50   Add to Cart
Legislative Update: Texas Franchise Tax, Sales Tax and Property Tax

The 2021 Legislature is reviewing numerous, significant changes to Texas’ tax laws. Many are complicated.  Attend this session to learn about those that become law and their potential impact on your business or your clients’ businesses.

Includes: Video Paper Slides

  • Total Credit Hours:
  • 1.00 hr
  • Credit Info
  • TX, CA
  • TX MCLE credit expires: 7/31/2022
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    Legislative Update: Texas Franchise Tax, Sales Tax and Property Tax
    4.17 out of 5 stars
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    spent too much time on what did not pass

    Thorough !

$55   Add to Cart
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
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    Employee Compensation and Tax Compliance for Colleges and Universities
    5 out of 5 stars
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$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
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    Final Regulations Implementing UBIT “Silo” Rule
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$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
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    Higher Education and the Remote Work Force
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$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
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    Nonresident Alien Tax Updates (2021)
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$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
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    Recent Tax Law and Policy Developments and for Colleges and Universities (2021)
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$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
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    Sales Taxation of Online Education
    3.75 out of 5 stars
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$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
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    Select Topics in Charitable Contributions at Educational Institutions 
    3.75 out of 5 stars
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    Informative course. I was considering a university donation and did not realize these issues existed.

$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
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    Tax Planning and SNTs
    4 out of 5 stars
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$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
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    Essentials on Texas Sales Tax for the Construction Industry
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$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
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    2020 Estate Planning Workshop: Practical Concerns and Hot Button Issues
    4.17 out of 5 stars
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    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
  • show rating
    2020 Recent Developments Affecting Estate Planning
    4.47 out of 5 stars
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    As always, super-informative and interesting

    Very Good

    always excellent

$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
  • show rating
    Estate Planning for the 2020 Election
    4.55 out of 5 stars
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$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
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    From Here to Eternity: Designing Trusts for the Long Haul
    4.4 out of 5 stars
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    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
  • show rating
    Supplemental Needs Trusts: Planning for Beneficiaries with Disabilities
    3.83 out of 5 stars
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    confusing area for regular lawyers.

$50   Add to Cart