On-Demand Learning

Tax

Ethics

From the program: Estate Planning Institute (44th Annual)

Released on: Oct. 1, 2013

The American Taxpayer Relief Act of 2012 (the “2012 Tax Act”), which was enacted on January 2, 2013, made “permanent” many of the changes of the federal transfer tax system that were part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 and that were scheduled to expire at the end of 2012. In addition, the 2012 Tax Act made significant federal income tax changes. Further, President Obama’s budget for the government’s ...

Recorded on: Jun. 5, 2013

Taken from the Web Program Pocket MBA Summer 2013: Finance for Lawyers Recorded June, 2013 in San FranciscoLegal and Accounting Perspectives on Securities Fraud and Financial Accounting and Reporting Irregularities [01:32:18] The “Dark Side” of Earnings Management: the “what,” “how” and “why” of improper manipulation of reported earnings and results of operations Recent securities fraud cases and their legal and accounting implications Current ...

From the program: Nuts and Bolts of Tax Penalties 2013: A Primer on the Standards, Procedures and Defenses Relating to Civil and Criminal Tax Penalties

Released on: Mar. 15, 2013

The number of tax penalties assessed by the Internal Revenue Service has increased dramatically over the past several years.  For example, assessments of accuracy-related penalties against individuals and corporations rose from 59,708 in 2005 to 472,961 in 2010, a nearly 800% increase!  At the same time, the Internal Revenue Service is focusing more than ever before on the conduct of professionals, through return preparer penalties, Circular ...

From the program: Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013

Released on: Jun. 4, 2013

Joint ventures between large companies or with start-up or other smaller companies are now an everyday occurrence. Partnerships have long been the tried and true format for the holding and operation of real estate, and since the 1981 Act, for the conduct of closely-held business operations as well. Further, the increase in the number of joint ventures to develop large-scale projects and innovative concepts, the rise of the limited liability company, ...