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
Learn how the Texas sales and use tax rules apply to all aspects of residential and commercial construction work, including new construction and remodeling. Understand what’s taxable and how contract pricing dictates when and from whom the tax is due, and hear audit strategies and forum choices for challenging audit assessments. more »
Session 1: Avoiding Potential Discipline Situations - Examine the application of Circular 230 and various state ethics rules to common situations encountered by tax professionals in planning, audits and compliance. In connection with each situation, hear ways practitioners can avoid or remedy problems that may arise so that practitioners can stay out of disciplinary trouble.
Session 2: Protecting, Overcoming and Distinguishing the Work Product Privilege in Texas - Examine the work product privilege under state and federal law, including differences in application and important considerations for practitioners when working with experts, consultants and other third parties. more »
Session 1: Case Law Update - Learn what Texas courts have said during the past year about important issues (fiduciary duties, piercing the entity veil, and more) in the LLC and partnership context.
Session 2: Federal Tax Update - Review rate considerations when considering entity selection, bonus depreciation considerations in planning acquisitions, new limitation on business losses, and other changes to the federal income tax law to consider when forming and structuring transactions under the Tax Cuts and Jobs Act of 2017.
Session 3: Secretary of State Update - Get a practical overview of the new entity name standard, hear filing tips, and learn about other administrative issues from the Office of the Secretary of State. more »
Tax reform enacted in 2017 changed the tax treatment of business entities, including a reduction in the corporate rate and a new deduction for partners, and brings new considerations into play when choosing or changing the form of doing business. Discuss the operation of the new rules that may influence your selection now, when and why pass-through entities may still be the right choice and how and when multi-entity structures may be useful. more »
Session 1: Alternative Investments: The Keys to Managing Tax Risks - Alternative investments present tough challenges to tax advisers and tax professionals of colleges and universities and can be a strain on resources – including intensive information gathering, combing through complex Schedules K-1, communicating with investment advisors, and rigorous tax reporting. Learn best practices on how to manage the tax compliance process related to alternative investments, including leveraging relationships with campus resources including the offices of Investment, Treasury, and Accounting.
Session 2: Tax-Exempt Bond Compliance Strategies - Learn about the new IRS safe-harbor management contract rules, and hear an overview of the 2017 Tax Act and its impact on tax-exempt bond financing, and the essential elements of building a post-issuance tax compliance program, including Schedule K reporting. more »
Get the tools needed to review international activities, identify potential issues, and develop strategies for mitigating tax risk to a university. Hear a discussion of challenges and approaches to tax compliance in operating abroad, with a focus on developing and executing a practical framework for tax-risk management. more »
Recent tax law changes have impacted the area of nonresident alien tax compliance. Ensure that your institution is up to speed on any new requirements. In addition, dig a bit deeper into payments to foreign entities – which forms are necessary, how the forms should be completed, and how to withhold from and report the payments. more »
Session 1: Analyzing Fringe Benefits - Recieve a framework for analysis of various types of fringe benefits provided by a typical college or university. After a discussion of the general approach, hear an analysis of various examples to illustrate the application of the process used to determine taxability.
Session 2: People Payments: Executive Compensation Tax Issues - Review tax aspects of different executive compensation options for public and private colleges and universities, including analysis of new excise tax on compensation to highly paid employees and intermediate sanctions. Common errors and pitfalls will be highlighted. more »
An easy to understand overview of cryptocurrencies, tokens, blockchain and other applications of distributed ledger technology. Learn about exciting recent developments in the use of this technology and innovations in how funds are raised, including recent trends in ICOs, SAFTs and token pre-sales. Also hear about the securities, tax and consumer protection issues raised by these innovations. more »
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: Behind the Curtain: Recent Legislative and Policy Developments - The 2017 tax reform legislation had many significant changes for tax exempt organizations, encompassing employee fringe benefits and compensation, UBIT changes, and endowment taxation. However, many organizations still are searching for reasons behind many of the changes. Understanding the rationale of congressional policymakers may help organizations in explaining the new rules to their communities and employees, and assist with compliance. This presentation provides unique access and background on the various changes, as well as insight into some of the conflicting goals that Treasury and IRS will need to address in their upcoming guidance.
Settlements of legal action against the university are among the more sensitive and urgent transactions that practitioners encounter. Review the tax treatment of settlement payments and hear practical considerations for achieving compliance and avoiding surprises. more »
Session 1: Advanced UBIT in the Wake of Tax Reform - Review how the recent tax legislation impacts the unrelated business income (UBI) of colleges and universities. The new law provides for “silo-ing” of unrelated activities so that losses from one activity cannot offset income from another activity. Also, the law requires an institution to include an amount in unrelated business income associated with certain fringe benefits. How expenses are allocated will be important with the new rules as will the use of net operating losses generated in prior years. Hear about the latest positions of the IRS and Treasury and some planning ideas.
Session 2: UBIT Work Papers - Getting Forms Together, Risk Management and Audit Preparedness - Overview and discussion of two institutions’ approaches on preparing the 990-T for filing, CFO review and potential IRS audit. A demonstration of workpapers used in preparation of the return, including summary documents used to prepare your CFO for the 990-T. more »
The U.S. Supreme Court reversed Quill’s “bright-line” physical presence requirement, substituting instead a case-by-case analysis that focuses less on the remote sellers’ circumstances and more on how the States’ laws and compliance processes may unduly burden remote sellers in general. Learn the anticipated consequences of the Wayfair decision, what to expect from the states, and the pending federal legislation, which, if enacted would provide a set of uniform, nationwide standards to govern reporting by remote sellers. We’ll also review an analytical framework for evaluating remote sellers’ potential compliance obligations in the states where the sell. Then, we’ll discuss scalability of existing IT Systems, required processes for reporting and certificate maintenance, voluntary disclosure, retroactivity issues and financial reporting and disclosure concerns. more »
Session 1: Property Tax Exemption: Challenging Times for Your University – Cash-strapped local governments and frustrated taxpayers are looking to universities that enjoy broad exemptions from property tax as an untapped source for tax revenues, payments in lieu of taxes (PILOTs), and voluntary contributions. At least one result is increased attention—and the concomitant challenges—to the property tax exemption enjoyed by your university or college. Explore these issues from the perspectives of a public and private university, with particular focus on the recent experiences of The University of Texas System and Princeton University.
Session 1: Challenging Charitable Contributions – Listen to a lively panel discussion on the issues, pitfalls, and nuances involved with a variety of unusual charitable contributions. Explore gift receipting, fundraising events, donor “strings,” gift acceptance policies, self-dealing donations and tips, pointers, and war stories involving unconventional gifts. more »
Session 1: Worker Classifications - The misclassification of workers continues to be an area of IRS scrutiny. Review current IRS classification factors, tax and non-tax related consequences of misclassification of workers as well as best practices for ensuring compliance.
Session 2: Taxation of Common Higher Education Fringe Benefits - A discussion of commonly missed and misinterpreted fringe benefits provided by colleges and universities, including current IRS positions and issues raised during payroll audits.
Session 3: Dealing with Multi-State Compliance Issues and Employment Taxes - Discussion of the often overlooked compliance requirements and consequences of having a presence outside of your home state. more »