CPE Catalog & Events

Tax School Level 1 Partnered with the Idaho Society

Individual Tax Fundamentals, Tax Fundamentals of LLCs and Partnerships, S Corporations: Key Issues, Compliance, and Tax Strategies, Capitalized Costs and Depreciation, Taxation of Property Transactions

Creative Strategies for Buying, Selling, and Gifting a Business Partnered with the Oregon Society

Valuation methods, Stock purchase vs. asset purchase structures, Estate and gift tax planning strategies, Gifting of business interests, Transfer of interests to split-interest and grantor retained trusts, S corporation stock transfers to trusts, Family limited partnerships and self-canceling installment notes, Using ESOPs to transfer business ownership

Tax School Level 2 Partnered with the Idaho Society

Day 1 - Advanced Tax Planning S Corporations, Interpret the rules relating to the adjustment of basis in stock by S corporation shareholders. Calculate gain and loss on the distribution of property. Evaluate the rules concerning fringe benefits received by and expenses incurred by S corporation shareholder-employees. Apply the rules relating to qualified subchapter S subsidiaries (QSubs). Assess the corporate reorganization rules for S corporations. Evaluate the effects of a shareholder's death on the S corporation. Calculate the Section 199A deduction. Day 2 - Advanced Taxation Partnerships & LLCs, Calculate what a partner will receive in complete liquidation of their partnership interest under Section 704(b) regulations. Identify the potential economic consequences of special allocations to a partner or LLC member. Distinguish between "book" allocations required under Section 704(b) and "tax" allocations required under Section 704(c). Identify the potential tax consequences when a partner or LLC member makes a contribution of appreciated or depreciated property to the entity. Distinguish among the various methods prescribed by the regulations to make required special allocations with respect to contributed property. Distinguish between recourse and nonrecourse liabilities of a partnership or LLC. Calculate the basis of each property received by a partner or member receiving multiple properties in liquidating and nonliquidating distributions from a partnership or LLC. Recognize which properties will receive a step up or step down in basis when multiple properties are received from a partnership or LLC. Assess when a partnership or LLC should make a Section 754 election to allow it to increase or decrease the basis of its assets. Assess the consequences for the buyer associated with the sale of an interest in a partnership or LLC. Day 3 - Tax Planning for Small Businesses (morning). Identify important tax considerations for the small business at each stage of its life. Calculate the qualified business income (QBI) deduction, built-in gains (BIG) tax, and the deduction for organizational costs and start-up costs. Differentiate the advantages available for small businesses based on entity type. Apply the four tiers of business losses for noncorporate taxpayers. Analyze which activities of a taxpayer are subject to self-employment taxes.

2026 Washington Ethics and New Developments with Mark Hugh WEBCAST

The AICPA Code of Professional Conduct, Washington ethics rules and recent changes, new developments, best practices for CPAs in public accounting and industry, case studies, and Washington administration and enforcement.

Social Security and Medicare: Planning for You and Your Clients Presented by the Oregon Society

Legislative developments, A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits, Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit, Qualification: Has the client retired? How business entities may be used for Social Security advantage, Income taxation of Social Security: avoidance tactics, Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits?  Why should both spouses qualify for survivor benefits? Disability benefits, When to start Social Security benefits: Advantages and disadvantages at ages 62, full retirement age, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits, IRAs: Is it time to convert to a Roth? Medicare, Part D prescription drugs: what retirees need to know

Required Minimum Distributions: Compliance and Planning Partnered with the Oregon Society

Minimum distribution requirement changes by the SECURE Act 2.0, Latest guidance issued by the IRS related to required minimum distributions, The calculation of required minimum distributions using the Uniform Life Table, Required minimum distributions from multiple accounts, New 401(k) rules of SECURE Act 2.0, Inherited employer retirement accounts and IRAs: Changes to spousal and non-spousal beneficiary distribution options and stretch IRAs under the SECURE Act, Required minimum distributions in the year of death, Rot conversions for estate planning and avoiding required minimum distributions, Timing of distributions for maximum tax-free compounding, Section 529 rollovers to Roth accounts under SECURE Act 2.0, Qualified charitable distributions from IRAs and the relationship between deductible IRAs and QCDs under the new anti-abuse rules. Includes SECURE Act 2.0 rollovers to CRUTs and CRATs, Taxation of distributions, Penalties for missed required minimum distributions and reasonable cause for abatement of penalties. Includes SECURE Act 2.0 changes

Governmental Accounting and Auditing Update Partnered with the Idaho Society

GASB update, Not-for-profit accounting update, Revenue recognition in not-for-profits, FASB's lease standard, FASB update, Auditor's report and conforming changes, Auditing Standards Board update, Governmental auditing update

MAP Conference Partnered with the Idaho Society

How AI is Automating Internal Control

The topics discussed in this session include: An explanation of Artificial Intelligence (AI). Specific ways AI is replacing human cognition. What is on the internal control horizon related to AI and other technologies.

2026 Washington Ethics and New Developments with Mark Hugh WEBCAST

The AICPA Code of Professional Conduct, Washington ethics rules and recent changes, new developments, best practices for CPAs in public accounting and industry, case studies, and Washington administration and enforcement.

Idaho Technology Conference Partnered with the Idaho Society

2026 Washington Ethics and New Developments with Mark Hugh WEBCAST

The AICPA Code of Professional Conduct, Washington ethics rules and recent changes, new developments, best practices for CPAs in public accounting and industry, case studies, and Washington administration and enforcement.

Shortcuts that Excel Users Love

This session is taught using a Hands-On methodology. We provide practice files that tie to the examples in the course materials so participants can undertake all the steps in unison with the instructor for a greatly improved learning experience. The Excel® topics discussed in this session include: The power of keyboard shortcuts. Oft used features with more capability than meets the eye. New helpful features.

Protecting Digital Data – More Important Now Than Ever Before

This session is taught using the latest information and projections about the growth and use of digital content. The topics discussed in this session include: Securing individual documents. Protecting information resident in the Cloud. Securing data stored on or accessed by mobile devices.

Decision-Making in An Irrational World Partnered with the Idaho Society

How and why ambiguity is good, and how certainty can be harmful. How the past blinds us to the real future. What is the difference between risk and uncertainty? Managing measurable risk and unmeasurable risk. We need to ask, "What could happen, not what will happen?" Why have our current planning approaches failed? What can we do to improve? The need to analyze decisions from multiple perspectives, why we must 'think twice'? Probabilities are not necessarily predictive. How statistics can be misused and misunderstood - thus increasing risk. Not everything can be anticipated, e.g., the success of Google. We must focus on our goal. Our plans must be flexible! Better plans require more planning, what do we need to change in our decision process? How to use the OODA loop and other decision models? New lessons from the Judgement of Solomon. Why do the best performing organizations always plan for the unexpected? Multiple scenarios always! Experiments always lead to success. Tools to deal with randomness, including: The Scientific Method, re-framing, and periodic reality checks. Choosing the right, relevant costs? The sunk cost fallacy reexamined Opportunity costs. Relevant costs for responsibility accounting. Product or process continuance or discontinuance. Fixed costs vs avoidable costs. Short run and long run. Decision dynamics: How can today's right decision turn sour tomorrow? Unintended consequences. Selling surplus capacity. How can statistics be misused and misunderstood - thus increasing risk? Harnessing sensitivity analysis, multiple scenarios, and other tools effectively. Real options increase certainty by making us more flexible. All risks are subjective, but we futilely attempt to quantify the unquantifiable. Advanced financial analysis and modeling tools. Proper modeling of long-term decisions. Best practices in project analysis. Alternative evaluation methods. Why should you consider multiple metrics? Capital rationing. Choosing the correct discount factor? Year-end convention and other less understood assumptions. Sensitivity and scenario analysis. Monte Carlo Simulation in practice. Interpreting results properly? NPV vs IRR vs MIRR vs ROI. Considerations when metrics contradict other metrics. Real options are hard to value but are invaluable. Behavioral issues. Evaluating projects with no obvious return. Multiple numeric examples and work sheets. Does diversification truly reduce risk - or not? Portfolio theory and how to use it properly? The differences between specific risk and systematic risk and how can we reduce those risks? The most common reasons why most organizations fail when attempting to diversify. What happened to conglomerates? Why conglomerates disappeared in the West? Why are conglomerates in Korea and India successful? Diversification via acquisitions. Is the control premium worthwhile? Which cost of capital (WACC) should we employ? What are the effective diversification methods and tactics that truly do reduce risk?

Social Security: Dispelling Common Myths with Essential Truths

Will Social Security be there for me? How is my benefit calculated? Can I claim my benefit and work too? When do I stop paying Social Security taxes? Why does my government pension cause my benefits to be reduced? Can I claim spousal benefits now and my own later? What is my breakeven? Can I claim benefits from my ex-spouse? What do you mean I may pay taxes on my income benefits? ... and more!

Understanding Schedule K-1 Using Tax Opportunities Efficiently

Schedule K-1 overview, Basis and loss limitations, Passive vs. active loss rules, QBI deduction, Schedule K-2 and K-3 changes, Planning opportunities, K-1 reporting for partnerships, S corps, and trusts

Crypto, Blockchain and Taxes

Cryptocurrency basics and blockchain functionality, IRS Form 8949, Schedule D, and broker reporting under the Infrastructure Investment and Jobs Act, Cost basis tracking and recordkeeping tools for digital asset investors, Taxation of mining, staking, and airdrops, Donating, gifting, or inheriting crypto and NFTs, Crypto treatment in estates and trusts, Current FinCEN guidance and proposed FBAR-like reporting, Business applications of blockchain in accounting

Estate Planning for Now and Beyond Partnered with the Oregon Society Presented by the Oregon Society

Analysis of upcoming trends and anticipated shifts in estate planning practices. Review of legislative updates affecting estate planning strategies now and beyond. Advanced techniques for minimizing estate taxes and maximizing wealth transfer efficiency. Integration of digital assets and technology into estate planning frameworks. Consideration of unique challenges presented by blended families, same-sex marriages, and non- traditional relationships. Utilization of sophisticated tools such as trusts, family partnerships, and charitable vehicles in estate planning. Exploration of international estate planning considerations and cross-border implications. Embracing sustainable and socially responsible practices in estate planning. Strategies for philanthropy and legacy planning within the estate planning framework.