Education Sessions

Super Seminar education sessions are designed to complement all tax professionals at any stage in their career. Sessions are color-coded by category to make finding the content that means the most to you and your staff a breeze:

 Individual/1040  Foreign
 Business  Ethics
 Representation  California

To view each day’s education sessions, click the arrow () at the far right of the day/date to expand/collapse the sections (the first day is already open). Detailed education session descriptions can be viewed by clicking on the "show description" arrow ().

You have told us that having a printable education session list and session descriptions helps you plan your schedule, so we created a handy tool - Guide to Education Sessions; click here to view and/print the Guide .
Morning Sessions | Tuesday, June 16
8:00 - 11:50 am
S100 | Schedule C:
from A to Z
Alice Orzechowski, EA, CPA
Business|4 hours














Description
Get a line by line review of Schedule C from answering the pesky questions at the top of the form to completing the Office In Home information at the bottom of the form. Selected expense lines will be examined in detail.

Learning Objectives
> Correctly complete the headings on Schedule C 
> Understand the options when spouses operate a business together 
> Correctly calculate selected expense items such as sales tax and vehicle expenses 
> Compare the options for office in home deductions.

Learning Level
Basic

Prerequisites
Basic understanding of tax preparation.

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  4 hours Federal Tax Law  ||  CPA-CFP  4 hours Taxes/Tax Planning  ||  Attorney  3.25 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  4 hours CE required for membership

8:00 - 9:40 am
S110 | US Tax Issues for Non-Resident Aliens
Monica Haven, EA, JD, LLM
Foreign|2 hours

Description
As more foreign citizens become subject to US taxation, practitioners must be comfortable with the various issues that can arise, including determining residency for federal tax purposes, dual-status taxpayers, tax treatment of income and expenses for nonresident aliens, available elections and tax credits, administrative issues and departure filing requirements. This session will give you the information needed to address domestic tax issues for nonresident aliens, enabling you to serve this expanding client base.

Learning Objectives
> Determine residency under the green card and substantial presence tests 
> Recognize and correctly report effectively connected income 
> Determine a nonresident alien’s US filing requirements 
> Make appropriate entries on Form 1040-NR 
> Address issues specific to the NRA, including community property reporting, estate and gift tax rules, and state non-conformity

Learning Level
Intermediate

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP 2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

10:10 - 11:50 am
S130 | Show Me the Money: The Ethics of Fees
Claudia Hill, EA, MBA
Ethics|2 hours

Description
Most practitioner's don't enter this profession for their health.  They expect to earn a respectable living from their expertise.  There is both an art and an ethical consideration when setting fees and deciding how one charges for their services.  This session looks at the ethical issues, many of which are not settled for Enrolled Agents, and then asks the audience to participate in scenarios featuring such issues.

Learning Objectives
> Review constraints from Circular 230 and case law affecting the charging of fees 
> Consider the four typical ways tax accountants set their fees 
> Discuss issues with conflicts of interest and fees charged

Learning Level
All Levels

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP 2 hours Ethics  ||  CPA 2 hours Behavioral Ethics  ||  CFP 0 hours; this is NOT a CFP Board approved Ethics program  ||  Attorney 1.75 hours Legal Ethics (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

8:00 - 9:40 am
S120 | Tax Planning Strategies for Business & Rental Owners
Tom Gorczynski, EA, USTCP
Other|2 hours

Description
Business and rental owners have significant tax planning opportunities, especially after the Tax Cuts and Jobs Act.  This course will discuss various planning strategies for sole proprietors, partnerships, S corporations, C corporations, and owners of rental properties. We will review in-depth how these planning strategies, along with new Section 199A, impact choice-of-entity decisions.

Learning Objectives
> Identify tax planning strategies for sole proprietors, partners, and C or S corporation shareholders
> Discover tax planning strategies applicable to rental properties owners
> Analyze choice of entity decisions for a business based on its tax attributes
> Quantify the client’s tax savings when implementing a particular tax strategy

Learning Level
Intermediate

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

10:10 - 11:50 am
S140 | Tax Court: From Start to Finish
Tom Gorczynski, EA, USTCP
Representation|2 hours

Description
The United States Tax Court is often the best forum for a taxpayer to resolve a tax controversy, and is the only pre-tax forum available.  As a judicial court, those not admitted to practice before the court may be unfamiliar with its practices.  This class will discuss which controversies can be heard in Tax Court, when is it appropriate to use the Tax Court to resolve a controversy, and the life cycle of a Tax Court case from petition to trial or settlement.

Learning Objectives
> Identify which disputes come under the jurisdiction of the Tax Court 
> Describe the life cycle of a Tax Court case from petition to settlement or trial 
> Understand the role of the IRS Appeals Office in the Tax Court process 
> Explain the role of a non-admitted Circular 230 practitioner in Tax Court and the limits on practice

Learning Level
Intermediate

Prerequisites
Basic understanding of IRS examination and collection procedures.

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

Afternoon Sessions | Tuesday, June 16
1:20 - 5:10 pm
S200 | Partnerships/S-Corps (Pen to Paper)
Jane Ryder, EA, CPA
Business|4 hours

















Description
This session details preparation of Form 1065 (Partnerships & LLCs filing as partnerships) and Form 1120-S (S-Corps). See examples of the most common issues, including certain elections such as Section 754 and S-Corp elections, shareholder and partner loans or contributions, or buy-out reporting requirements. Learn best practices for cost of goods sold, shareholder and partner basis issues, tax reporting options to maximize QBI deductions, retained earnings, partner capital accounts and more. Start with the client’s financial reports, use worksheets and examples to make needed tax adjustments, then translate to a complete and accurate business tax return.

Learning Objectives
> Learn hands-on Form 1065 and Form 1120-S step by step preparation with complete examples 
> Understand how to report common elections such as Partnership Section 754 and S-Corp S-Election 
> Determine best strategies for reporting basis components, partner or shareholder loans and distributions 
> Learn reporting decisions to maximize taxpayer's tax benefits and QBI deduction 
> Develop practices for working with clients' financial reports and training clients for better reports

Learning Level
Intermediate

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  4 hours Federal Tax Law  ||  CPA-CFP  4 hours Taxes/Tax Planning  ||  Attorney  3.25 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  4 hours CE required for membership

1:20 - 3:00 pm
S210 | Foreign Tax Issues for US Citizens Abroad
Monica Haven, EA, JD, LLM
Foreign|2 hours

Description
Whether here or overseas, US taxpayers face a myriad of issues and must contend with countless special forms.  This course will help the practitioner assist US clients as they live, travel and work abroad.  Topics will include foreign earned income and foreign housing credits and deductions, the foreign tax credit, information for military personnel, inter-agency cooperation, and tax avoidance schemes.

Learning Objectives
> Understand that US citizens living outside of the US have filing requirements comparable to citizens and residents living in the US 
> Determine if certain US taxpayers may claim the foreign earned income exclusion 
> Correctly calculate the housing exclusion for employer-provided housing, as well as the housing deduction if the taxpayer is self-employed 
> Use the foreign tax credit to mitigate the effects of double taxation and reduce the US tax liability of eligible taxpayers 
> Advise US taxpayers of tax and reporting regulations that apply specifically to those living abroad, including foreign account and foreign assets reporting

Learning Level
Intermediate

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

3:30 - 5:10 pm
S230 | AB5 - Dynamex Codified & Attack on Independent Contractors (repeat session; also offered as S420 on Wednesday)
Juan Montes EA, JD
Business|2 hours

Description
This session will explain California’s AB5 and how it modifies the analysis to determine who is an employee vs. an independent contractor, the “ABC” test, the exceptions, affirmative compliance requirements, federal common law comparison, and an audit case study.  The course also addresses Borello analysis, various exceptions, what happens when AB5 is not complied with, and how to implement AB5 requirements.

Learning Objectives
> Grasp the massive implications of AB5 
> Understand the "ABC" test and when it applies 
> Learn about the exceptions and to whom they apply 
> See how the Borello Case and Borello analysis are still in play 
> Add new AB5 documentation requirements to your list 
> Compare federal and California rules for independent contractors vs. employees

Learning Level
Basic

Prerequisites
None

Advance Prep
None

CE by Designation
EA-OTRP 1 hour Federal Tax Law  ||  CRTP 1 hour Federal Tax Law & 1 hour California  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

1:20 - 3:00 pm
S220 | What To Do When a Client Dies
Claudia Hill, EA,MBA
Individual|2 hours

Description
Death prematurely stops the individual's tax year and triggers filing requirements for the entity that follows.  Often the decedent’s executor or personal representative doesn't have a clue of their responsibilities for so many tasks and tax duties in winding up their loved one’s final debts to IRS.  Using a “Key Issues” and case study approach, this workshop provides a guide to the process, filing requirements, and checklists for use along the way.

Learning Objectives
> Provide a basic understanding of the post-death tax compliance process 
> Distinguish what income is included on Form 1040 v. Form 1041 
> Compare the process when a taxpayer has a will or trust vs. dying intestate 
> Take-home checklists you will use whenever a client dies 
> Use a case study approach to explain examples

Learning Level
Basic

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

3:30 - 5:10 pm
S240 | The Biggest Issues for Middle Class Taxpayers
Alan Pinck, EA
Individual|2 hours

Description
Most of our clients fit in this category and there are plenty of issues. Over the course of this session we will deal with the most important areas in filing their returns. We will discuss how marriage and divorce affect a tax return, including alimony under TCJA. We will address common questions of deductions and dependents, college and credits. We will also discuss retirement options and planning.

Learning Objectives
> Help your client make the best decisions when separating 
> Uncover specific details of new TCJA-affected alimony for both the payee and the payor 
> Figure out who is a dependent and what benefits are available for each type 
> Understand new retirement options under the SECURE Act 
> Review sale of residence rules: they can be very complex

Learning Level
Basic

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

Morning Sessions | Wednesday, June 17
8:00 - 11:50 am
S300 | Basics of Marijuana Tax Prep
John Scheeley, EA
Business|4 hours















Description
The legal marijuana industry finds itself in a very unique tax limbo - while the sale of marijuana is legal (but regulated) in many states, marijuana remains a Schedule I narcotic under federal law. As such, the preparation of tax returns for industry businesses is governed by Internal Revenue Code Section 280E and a number of court cases. The course further explores the basics of preparation issues and the application of IRC 280E, 263A and 471 in unison with applicable Tax Court decisions.

Learning Objectives
> Uncover the differences in cannabis tax prep vs. traditional business returns 
> See how IRC 280E disallows certain deductions 
> Review how courts have dealt with cannabis businesses 
> Understand the issues of this cash-basis business 
> Look at 263A vs IRC 471 with respect to preparation of cannabis tax returns

Learning Level
Intermediate

Prerequisites
Should have 1-2 years preparing individual and entity income tax returns.

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  4 hours Federal Tax Law  ||  CPA-CFP  4 hours Taxes/Tax Planning  ||  Attorney  3.25 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  4 hours CE required for membership

8:00 - 9:40 am
S310 | Retirement Distribution Strategies – Are Your Plans SECURE?
Claudia Hill, EA, MBA
Individual|2 hours

Description
The Secure Act and recent IRS guidance changes distribution requirements and strategies for those who are required to take minimum distributions and those who hope to leave the balance of their accounts to their heirs. This session will examine how recent changes in the rules for retirement plan and IRA Required Minimum Distributions create the need to re-examine beneficiary designations and retirement distribution timing.  Calculating Required Minimum Distributions can be tricky.  The computation is complicated by the number and types of retirement accounts you hold.  Failure to take the RMD can result in a 50% penalty for “excess accumulation.”  Who you name as beneficiary of your account will affect the length of time during which the funds can be distributed after your death.

Learning Objectives
> Understand opportunities and challenges created by the Secure Act 
> See how to calculate the 2020 RMD 
> Unravel the new IRA contribution age limit: It’s not as simple as it sounds 
> Distinguish requirements based on types of retirement accounts 
> Discover new “past the grave” beneficiary alternatives

Learning Level
Basic

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

10:10 - 11:50 am
S330 | Reasonable Compensation for S-Corp Shareholders & Officers
Jane Ryder, EA, CPA
Business|2 hours

Description
This session discusses many considerations regarding tax compliance for S-Corp shareholders' reasonable compensation. We will use examples and details to understand critical components of the reasonable compensation requirements, such as services provided by the shareholder in relation to services performed by other employees, profit of the S-Corp, other earned income of the shareholder, distributions paid to the shareholder and other considerations. We’ll also review other issues the IRS considers in a reasonable comp audit, including reasonable salary based on nationwide data, return on capital invested, and distributions recorded as loans. Learn strategies to support lower salaries and understand evaluating the exposure risk for clients.

Learning Objectives
> Learn the criteria needed to evaluate a shareholder's reasonable compensation compliance 
> Understand the many variations of the different components and how they interplay to affect compliance 
> Determine each client's tax exposure risk based on income, services, if they currently report payroll for staff, etc 
> Learn strategies to support lower salaries such as shareholder reimbursement plans, health insurance, and more

Learning Level
Basic

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

8:00 - 9:40 am
S320 | How to Prepare a Successful Claim for Refund
Alan Pinck, EA
Representation|2 hours

Description
Your client agrees to additional tax from a CP2000 notice, before talking to you, and now you have discovered they overpaid their liability.  Or, you discover they agreed to an examination adjustment that is incorrect.  Are they out of luck? A refund claim may be the answer.  Most taxpayers who receive a CP2000 simply pay it, assuming that the IRS never makes mistakes.  Examination reports may seem correct to the untrained eye.   In fact, the IRS makes mistakes all the time!  This session will lead you through a discussion of the best method to ensure the overpayment is returned.

Learning Objectives
> Learn the difference between audit reconsideration and a claim for refund 
> Identify which process to use to obtain the desired result for your client 
> Learn how to properly prepare a claim for refund 
> Learn how to deal with clients’ expectations

Learning Level
Intermediate

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

10:10 - 11:50 am
S340 | K-1 to 1040 - Changes Brought by TCJA
Claudia Hill, EA, MBA
Individual|2 hours

Description
The TCJA brought even more complexity to pass-through entity returns and getting the information on to the individual's Form 1040.  This session will focus on issues of basis reporting to QBI, business interest limitations and information hidden in footnotes, the significance of the change, and issues and limitations on the individual's 1040.

Learning Objectives
> Get heightened awareness of changes to Form 1065 K-1 
> Better understand how new information from the K-1 integrates to the individual 1040 
> Understand the cryptic meaning of footnotes common to Forms K-1 
> Look at basis reporting, QBI, and business interest limitations

Learning Level
Intermediate

Prerequisites
Intermediate level of understanding of pass-through entity reporting.

Advance Prep
Prior experience working with K-1 information.

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

Afternoon Sessions | Wednesday, June 17
1:20 - 5:10 pm
S400 | Individual Federal Tax Update
Karen Brosi, EA, CFP®
Individual|4 hours















Description
With individual returns as its focus, this comprehensive course covers an overview of the major issues facing tax preparers this year. Combining the real-life experience of a practicing EA with essential down-to-earth tax materials, this powerful presentation will enable participants to quickly grasp recent tax changes. Karen will share cutting-edge tax planning strategies in a high energy, often humorous presentation style using real-life experiences, which make complicated tax topics easily understandable.

Learning Objectives
> Accurately advise individual clients on current individual tax laws
> Apply changes to individual taxes for 2020 returns
> Communicate to your clients the impact of tax law changes
> Explore the numerous individual tax reform changes

Learning Level
Overview

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  4 hours Federal Tax Law Update  ||  CPA-CFP  4 hours Taxes/Tax Planning  ||  Attorney  3.25 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  4 hours CE required for membership

1:20 - 3:00 pm
S410 | Entity Choice after TCJA
Alice Orzechowski, EA, CPA
Business|2 hours

Description
What is the best entity for a client’s business? TCJA added complications to this decision with the 21% corporate rate and the 20% QBI deduction. This session will compare the advantages and disadvantages of the different entity choices.

Learning Objectives
> Understand the advantages of the different entity choices 
> Be aware of the disadvantages of each entity choice 
> Compare the different entity choices 
> Guide your client to make the best choice

Learning Level
Intermediate

Prerequisites
A basic understanding of income tax preparation.

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

3:30 - 5:10 pm
S430 | Form 4797 - Hands On
Alice Orzechowski, EA, CPA
Business|2 hours

Description
Form 4797 is the Swiss army knife of tax forms where a large number of totally different transactions are reported, most involving the disposition of business assets. In this session we will analyze in detail each section of Form 4797 as we correctly enter the sale(s) of asset(s) in the proper section. We will discuss Code Sections 1231, 1245, 1250, and 197.

Learning Objectives
> Understand the difference between Code Section 1231, 1245 and 1250 transactions 
> Learn how to report the sale of business assets 
> Correctly report the sale of business real estate 
> Uncover proper reporting of other business asset transactions on Form 4797

Learning Level
Intermediate

Prerequisites
A basic understanding of tax preparation is required.

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

1:20 - 3:00 pm
S420 | AB5 - Dynamex Codified & Attack on Independent Contractors (repeat session; also offered as S230 on Tuesday)
Juan Montes, EA, JD
Business|2 hours

Description
This session will explain California’s AB5 and how it modifies the analysis to determine who is an employee vs. an independent contractor, the “ABC” test, the exceptions, affirmative compliance requirements, federal common law comparison, and an audit case study.  The course also addresses Borello analysis, various exceptions, what happens when AB5 is not complied with, and how to implement AB5 requirements.

Learning Objectives
> Grasp the massive implications of AB5 
> Understand the "ABC" test and when it applies 
> Learn about the exceptions and to whom they apply 
> See how the Borello Case and Borello analysis are still in play 
> Add new AB5 documentation requirements to your list 
> Compare federal and California rules for independent contractors vs. employees

Learning Level
Basic

Prerequisites
None

Advance Prep
None

CE by Designation
EA-OTRP 1 hour Federal Tax Law  ||  CRTP 1 hour Federal Tax Law & 1 hour California  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

3:30 - 5:10 pm
S440 | Who Really is the Innocent Spouse? IRC §6015
Bob McKenzie, EA, Esq.
Representation|2 hours

Description
When the IRS takes collection action against joint filers, it can spark taxpayer conflict as to who should be responsible for paying the joint liability.  The IRS has recently updated its innocent spouse rules, which opened the door for more taxpayers to apply for relief from joint tax obligations.  This class will provide the tools for practitioners to determine taxpayer eligibility for relief and the procedures to get that relief.

Learning Objectives
> Understand the who, how, and when to file for relief 
> Distinguish between innocent spouse and injured spouse relief 
> Learn the essential procedures and preparation of the proper forms 
> Understand the clients' appeal options 
> Know the latest rules for §6015(f) (equitable relief) and retroactive remedies available 
> Review the Taxpayer First Act of 2019, which expanded proponent’s rights

Learning Level
Basic

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

Morning Sessions | Thursday, June 18
8:00 - 11:50 am
S500 | Reporting Rental Real Estate Advanced Tax Issues
Jane Ryder, EA, CPA
Business|4 hours













Description
This session covers many tax aspects of rental real estate including: average days rental reporting requirements, allocating expenses among co-owners, applying the active participation rules, mixed use properties, vacation rentals, commercial rentals, interest deduction criteria including interest tracing rules, real estate professional qualifications, home office, travel expenses and more. We'll cover the five rental loss limitations: Basis, At Risk, Passive Activity, Excess Business Loss, and the new Business Interest Limitation. We'll also discuss material participation, grouping elections, depreciation and repair regs, QBI Section 162(a) vs. the Safe Harbor, elections to capitalize repair costs and more.

Learning Objectives
> Determine the allowed interest expense for rentals after refi or other rental loans 
> Understand five loss limitations: Basis, At Risk, Passives, Excess Business Loss, & Business Interest Limitation 
> Learn important elections for real estate rentals 
> Evaluate your client's best options for QBI and determine Section 162(a) vs. Safe Harbor for each client 
> Learn specific criteria for reporting average days rented, mixed use property, Gig rentals and vacation property

Learning Level
Intermediate

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  4 hours Federal Tax Law  ||  CPA-CFP  4 hours Taxes/Tax Planning  ||  Attorney  3.25 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  4 hours CE required for membership

8:00 - 9:40 am
S510 | Working the Business Interest Limitation IRC 163(j)
Mark Seid, EA, CPA, USTCP
Business|2 hours

Description
TCJA threw a curve ball with the IRC 163(j) business interest limitation. At first blush it looked like all small businesses were excluded - but they were not.  Flow-through entities must provide information to owners that was never on the K-1s in the past. This course will show you how to make the determination as to whether your client is an excepted business, whether your client needs to provide additional information to its owners, and what constitutes interest expense under the proposed regulations. You will learn the bizarre calculations for electing small businesses and when disallowed business interest is considered paid.

Learning Objectives
> Understand the new rules limiting business interest expense 
> Learn the IRS expansive definition of "interest" - it may surprise you!
> Know who is eligible to avoid the limitation and who cannot - it will definitely surprise you!
> Learn the impact of making elections to be treated as a real property trade or business or a farming business 
> Learn how to make the calculations in year two - don't expect your software to get it right

Learning Level
Intermediate

Prerequisites
Knowledge of K-1 reporting.

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

10:10 - 11:50 am
S530 | 50 Ways to Lose Your License
Mark Seid, EA, CPA, USTCP
Ethics|2 hours

Description
Your ability to practice before the IRS can be in jeopardy if you run afoul of the rules in Circular 230. This course looks at 50 ways to lose your EA license (with pardons to Paul Simon).  You will have to do more than hop on the bus to get the attention of OPR, but once they have you in their sights it won't be easy to slip out the back. We'll cover the ways you need to practice (advice, competence, ensuring compliance) and the ways to get yourself in trouble (conflicts, disreputable conduct). Sign up and set yourself free.

Learning Objectives
> Understand the provisions of Circular 230 that can result in disciplinary actions against a practitioner 
> Learn about expedited suspensions and the criteria for OPR to use them 
> Laugh (hopefully) at some of the more outrageous actions of individuals that caused them to lose their license

Learning Level
All Levels

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP 2 hours Ethics  ||  CPA 2 hours Behavioral Ethics  ||  CFP 0 hours; this is NOT a CFP Board approved Ethics program  ||  Attorney 1.75 hours Legal Ethics (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

8:00 - 9:40 am
S520 | Trust Fund Recovery Penalty
Bob McKenzie, EA, Esq.
Representation|2 hours

Description
IRC §6672 imposes a Trust Fund Recovery Penalty on persons held responsible for failure to pay over trust fund (withheld or collected) taxes of a businesses’ employees.  In order to defend against this penalty, practitioners must be familiar with IRS procedures for determining who is a responsible person, the legal requirements for imposing the penalty, and the appeal rights if the penalty is imposed.

Learning Objectives
> Understand the elements used to determine a responsible person 
> See how the penalty is computed 
> Be familiar with IRS procedures for imposing the penalty 
> Learn how to defend against imposition of the penalty 
> Use appeal rights for those subject to a proposed penalty

Learning Level
Basic

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

10:10 - 11:50 am
S540 | 2020 Representation Update
Bob McKenzie, EA, CPA
Representation|2 hours

Description
Over the past several years, the IRS has seen its budget cut significantly, leading to a reduction in its enforcement efforts. This class will examine the changing tax community landscape by covering IRS methods, priorities and procedures in the examination, collection and criminal divisions, as well as new initiatives, and recent developments impacting practitioners. The class will incorporate the Taxpayer Advocate Services report on problems in the tax system, new procedures at IRS campuses and the impact of new IRS leadership, all of which will provide a relevant overview for practitioners.

Learning Objectives
> Learn about current IRS audit targets 
> See how current changes in IRS collection procedures will affect your clients 
> Review the existing IRS offshore compliance initiative 
> Understand how the IRS budget impacts your clients

Learning Level
Overview

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law Update  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

Afternoon Sessions | Thursday, June 18
1:20 - 5:10 pm
S600 | California Tax Update
Karen Brosi, EA, CFP®
California|4 hours














Description
California tax professionals must really understand two sets of income tax laws - federal and state.  With TCJA, and state conformity (or lack thereof) it is crucial to stay abreast of differences to provide sound strategies and advice.  This session provides a mid-year update of California's income tax rules and rulings, as well as news regarding payroll, property and sales taxes.  Find out early what the FTB, EDD and CDTFA have in store for California taxpayers in 2020.

Learning Objectives
> Explore areas of conformity and nonconformity with Federal law
> Get current on residency and non-residency topics
> See how businesses are affected by California tax rules
> Learn what FTB is auditing
> Find out about developments with CDTFA and EDD

Learning Level
Overview

Prerequisites
None

Advance Prep
None

CE by Designation
EA-OTRP: no CE credit granted for California topics  ||  CRTP 4 hours California  ||  CPA-CFP  4 hours Taxes/Tax Planning  ||  Attorney  3.25 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  4 hours CE required for membership

1:20 - 3:00 pm
S610 | Taxation of Crypto Currencies
John Sheeley, EA
Individual|2 hours

Description
This evolving area of taxation has some limited guidance issued by the IRS. The Treasury believes taxpayers, due to a combination of ignorance and intentional disregard, do not report the vast majority of these transactions.  There are 1,500 coins in existence other than Bitcoin.  What should you be asking clients? What should you be looking for?  How do you complete your due diligence?

Learning Objectives
> Understand crypto currency 
> Find out how crypto currencies are taxed 
> See how to work with a new crypto currency investor 
> Dig into new IRS guidance into crypto currencies 
> Do your due diligence

Learning Level
Basic

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

3:30 - 5:10 pm
S630 | Foul-Ups Bleeps and Blunders with Self-Directed IRAs
John Sheeley, EA
Individual|2 hours

Description
The internet and program promoters can lead unwary taxpayers down a perilous path.  While a self-directed IRA is legal and can often make sense in a taxpayer’s overall tax and financial plan, it's too easy to make a misstep through a prohibited transaction, which makes the entire IRA taxable, in some cases years before detection (see Peek v. Commissioner). Through court cases and real life examples, you will learn what clients can, and cannot do with self-directed IRAs.  The course concludes by discussing when a client relationship might need to end due to the client refusing to follow the rules of IRC 4975.

Learning Objectives
> Learn what a self-directed IRA is and how it works 
> Be clear on the issues of IRC 4975 and self dealing 
> Find out what a prohibited transaction is and why you must avoid them 
> See who are prohibited persons 
> See when a self-directed IRA is beneficial

Learning Level
Intermediate

Prerequisites
Attendees should be familiar with mechanics of IRAs.

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

1:20 - 3:00 pm
S620 | Real Estate Audits: Are you Ready?
Alan Pinck, EA
Representation|2 hours

Description
TCJA brought changes in some areas and not others, but it has made an easy target of real estate activities for examination.  Mortgage interest has been on IRS radar for years, and the elimination of equity debt deductibility brings a whole new reason to look at this closer.  From real estate professionals to house flippers, as well as rental activity, we will be seeing more examinations of real estate activities.  Are you prepared to deal with them? By the end of this session you will be!

Learning Objectives
> Properly prepare to defend mortgage interest in an audit 
> Learn how to convince the IRS your client is a Real Estate Professional in an audit 
> Get the tools to successfully represent a house flipper in audit 
> Understand how to deal with a rental activity audit

Learning Level
Intermediate

Prerequisites
Some audit experience is beneficial.

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership

3:30 - 5:10 pm
S640 | Audit Reconsideration Tactics & Strategies
Jane Ryder, EA, CPA
Representation|2 hours

Description
This session will focus on developing a successful challenge to an IRS audit through the Audit Reconsideration process.  Elements of a successful challenge include timing considerations and knowing the options in applying for audit reconsideration.  If audit reconsideration is not viable, we will discuss other alternatives that might be appropriate in specific cases.  And, if an audit reconsideration case goes off track, learn how to steer the case back on track for a successful outcome.

Learning Objectives
> Understand the pros and cons of audit reconsideration 
> Be able to determine when audit reconsideration is the best choice for your client 
> Understand timing considerations of an audit reconsideration 
> Identify the criteria to qualify for audit reconsideration.

Learn to troubleshoot problems in an audit reconsideration

Learning Level
Basic

Prerequisites
None

Advance Prep
None

CE by Designation
EA-CRTP-OTRP  2 hours Federal Tax Law  ||  CPA-CFP  2 hours Taxes/Tax Planning  ||  Attorney  1.75 hours Taxation Law (CA Bar MCLE)  ||  CSEA/NAEA  2 hours CE required for membership