CPE. National Conference & Expo. Imagine. possibilities. the. Orlando Marriott World Center August 11-14, 2014 Orlando, FL. #natp

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1 free app Earn up to at this year s Conference28 CPE free wifi Imagine possibilities National Conference & Expo the Orlando Marriott World Center August 11-14, 2014 Orlando, FL #natp

2 2014 Schedule Overview Subject to change. The onsite Conference Program will list any program changes. CPE/CE Acceptance: 2 CPE for each 100-minute session, 1 CPE for 50-minute session = IRS, CTEC Fields of Study: Federal Tax Law Topics/Federal Tax Related Matters Ethics Federal Tax Law Update = CERTIFIED FINANCIAL PLANNERS Board Monday, August 11 7 CPE 7:30 a.m. 8:00 a.m. Coffee & Pastries in Foyer 8:00 a.m. 9:40 a.m. 9:40 a.m. 10:00 a.m. Coffee Break in Foyer Location: Sabal / Sago 8:00 a.m. Annual Meeting 8:20 a.m. National Awards 8:40 a.m. Opening Keynote: Walter Bond, No One Can Stop You but YOU! Sunset Sessions 1 CPE Crystal J1 KL Crystal J2 (Entrance M) Sago Sabal Canary Royal 10:00 a.m. 11:40 a.m. 1:00 p.m. 2:40 p.m. 3:00 p.m. 4:40 p.m. 4:55 p.m. 5:45 p.m. Whom Do You Trust? Part I Tritz Real World Ethics: EIC Due Diligence Keane Current Developments Business O Rourke Update EIC Due Diligence Ramping It Up Lawshé Section 1031 Tax- Deferred Exchanges Poulos Schedule F Floyd 11:40 a.m. 1:00 p.m. Lunch on Your Own Whom Do You Trust? Part II Tritz Advanced Converting the Residence to Rental Keane The Power of Attorney Your Authority in Plain Language Brooks Representation 101 Lawshé Form 4797 Part I Boushley S Corporation Officer Compensation Poulos 2:40 p.m. 3:00 p.m. Soda & Snack Break in Foyer sponsored by Conquer the Code Current Developments Individuals Gray Update Form 1041 Estates Meredith Social Security Essentials Bixby Ethics From One Generation to Another Lawshé Form 4797 Part II Boushley Business Installment Sale Floyd Session fills quickly Sit-Stay-Rollover Tritz The Electronic Era Due Diligence Using QuickBooks Poulos The Small Business Health Care Tax Credit Nuts & Bolts Stancil Is it Taxable? Meredith Options Haven Advanced The New Appeals Judicial Approach and Culture Project Klitzner 2 6:00 p.m. 7:30 p.m. Charity Auction sponsored by Board of Directors Location: Crystal H NATP National Conference 2014

3 NASBA All sessions tentatively accepted by the National Association of State Boards of Accountancy. Certifi ed Public Accountants should check with their specifi c State Board of Accountancy to ensure their sessions meet those requirements. Earn up to at this year s Conference28 CPE Tuesday, August 12 6 CPE 7:00 a.m. 7:30 a.m. Coffee & Pastries in Foyer 8:00 a.m. 4:00 p.m. Expo Hall Open Location: Cypress 1 Crystal J1 KL Crystal J2 (Entrance M) Sago Sabal Canary Royal Sunrise Sessions 1 CPE Sunset Sessions 1 CPE 7:30 a.m. 8:20 a.m. 8:50 a.m. 10:30 a.m. 10:50 a.m. 12:30 p.m. 4:00 p.m. 4:50 p.m. Sit-Stay-Rollover Tritz The Small Business Health Care Tax Credit Nuts & Bolts Stancil The Electronic Era Due Diligence Using QuickBooks Poulos Is it Taxable? Meredith 8 Mistakes Practitioners Make That Get Their Clients in Hot Water with the IRS Klitzner Making the Most of Education Credits Lent-Paul 8:20 a.m. 8:50 a.m. Coffee Break in Expo Current Developments Individuals Gray Update Net Operating Losses Meredith Section 1031 Tax- Deferred Exchanges Poulos Exit Strategy for the Tax Pro! Garvin Client Data Security (Not eligible for CFP Ethics credit. CFP Field of Study = General Principles of Financial Planning) Boushley Form 709: The Gift Tax Haven Session fills quickly Penalties Abatement Brooks Real World Ethics: EIC Due Diligence Keane S Corporation Officer Compensation Poulos EIC Due Diligence Ramping It Up Lawshé Depletion Tritz Advanced Debt Cancellation O Rourke 12:30 p.m. 2:00 p.m. Lunch sponsored by NATP (ticket from name badge holder required) 2:00 p.m. 3:10 p.m. IRS Update: details below* 3:10 p.m. 4:00 p.m. Soda & Snack Break in Expo Expo Drawing at 3:45 p.m. Desperate Housewives vs. Desperate Husbands = D.I.V.O.R.C.E Garvin Repair Regulations O Rourke Advanced Tax Issues for Ministers & Churches Stancil Working with Other Financial Professionals Bixby Options Haven Advanced The New Appeals Judicial Approach and Culture Project Klitzner *2:00 p.m. 3:10 p.m. 3:00 p.m. 3:10 p.m. 5:00 p.m. 5:45 p.m. 5:45 p.m. 8:00 p.m. IRS Update: Timothy Camus, Deputy Inspector General for Investigations, Identity Theft and Impersonation: Criminal Tactics Impacting Tax Administration Location: Sabal/Sago Nominations Announcement Location: Sabal/Sago Accountants E&O Coverage: Peace of Mind is Possible Brought to you by Travelers Location: Royal Chapter Showcase Sponsored by Travelers Location: Cypress 1 Game Night/Social Location: Crystal J2 (Entrance M) NATP National Conference 2014 call , ext. 3 3

4 Schedule Overview CPE/CE Acceptance: 2 CPE for each 100-minute session, 1 CPE for 50-minute session = IRS, CTEC Fields of Study: Federal Tax Law Topics/Federal Tax Related Matters Ethics Federal Tax Law Update = CERTIFIED FINANCIAL PLANNERS Board Wednesday, August 13 7 CPE 7:30 a.m. 8:00 a.m. Coffee & Pastries in Foyer 9:30 a.m. 4:00 p.m. Expo Hall Open Location: Cypress 1 Sunset Sessions 1 CPE 8:00 a.m. 9:40 a.m. 10:20 a.m. 12:00 p.m. 1:30 p.m. 3:10 p.m. 4:00 p.m. 4:50 p.m. Crystal J1 KL Crystal J2 (Entrance M) Sago Sabal Canary Royal Whom Do You Trust? Part I Tritz Nuts & Bolts of Schedule E Keane Social Security Essentials Bixby What Would You Do? Garvin Avoiding Retirement Plan Distribution Disasters Lent-Paul Debt Cancellation O Rourke 9:40 a.m. 10:20 a.m. Coffee Break in Expo Whom Do You Trust? Part II Tritz Advanced Nonprofi ts & Political Activity Keane Net Investment Income Tax Bixby Dodge Double Trouble of the 1120S K-1 and Basis Garvin Client Data Security (Not eligible for CFP Ethics credit. CFP Field of Study = General Principles of Financial Planning) Boushley Form 709: The Gift Tax Haven 12:00 p.m. 1:30 p.m. Lunch sponsored by NATP (ticket from name badge holder required) Current Developments Individuals Gray Update Converting the Residence to Rental Keane Alternative Minimum Tax O Rourke Penalties Abatement Brooks The Alphabet Soup of Employee Stock Benefi ts: ISO s, ESPP s, and RSU s Lent-Paul Foreign Tax Issues for US Citizens Haven Advanced Session fills quickly 3:10 p.m. 4:00 p.m. Soda & Snack Break in Expo Desperate Housewives vs. Desperate Husbands = D.I.V.O.R.C.E Garvin Repair Regulations O Rourke Advanced Tax Issues for Ministers & Churches Stancil Working with Other Financial Professionals Bixby 8 Mistakes Practitioners Make That Get Their Clients in Hot Water with the IRS Klitzner Making the Most of Education Credits Lent-Paul 4 NATP National Conference 2014

5 Schedule Overview NASBA All sessions tentatively accepted by the National Association of State Boards of Accountancy. Certifi ed Public Accountants should check with their specifi c State Board of Accountancy to ensure their sessions meet those requirements. Thursday, August 14 8 CPE 7:30 a.m. 8:00 a.m. Coffee & Pastries in Foyer 8:00 a.m. 9:40 a.m. 10:00 a.m. 11:40 a.m. 1:00 p.m. 2:40 p.m. 3:00 p.m. 4:40 p.m. Royal Introduction to Audits Brooks Representation 101 Lawshé The Power of Attorney Your Authority in Plain Language Brooks Introduction to Audits Brooks Crystal J1 KL Crystal J2 (Entrance M) Sago Sabal Canary Form 1041 Estates Meredith Current Developments Business O Rourke Update Exit Strategy for the Tax Pro! Garvin Avoiding Retirement Plan Distribution Disasters Lent-Paul Schedule F Floyd 9:40 a.m. 10:00 a.m. Coffee Break in Foyer Nuts & Bolts of Schedule E Keane Net Investment Income Tax Bixby Dodge Double Trouble of the 1120S K-1 and Basis Garvin The Alphabet Soup of Employee Stock Benefi ts: ISO s, ESPP s, and RSU s Lent-Paul Foreign Tax Issues for US Citizens Haven Advanced 11:40 a.m. 1:00 p.m. Lunch on Your Own Net Operating Losses Meredith Alternative Minimum Tax O Rourke Ethics From One Generation to Another Lawshé Form 4797 Part I Boushley Depletion Tritz Advanced 2:40 p.m. 3:00 p.m. Soda & Snack Break in Foyer Nonprofi ts & Political Activity Keane Current Developments Business O Rourke Update What Would You Do? Garvin Form 4797 Part II Boushley Business Installment Sale Floyd 6:00 p.m. 10:00 p.m. Annual Banquet Gala Event Location: Cypress 1 6:00 7:00 p.m. Cocktail Reception 7:00 8:30 p.m. Dinner 8:30 9:30 p.m. Entertainment: Adam Trent NATP National Conference 2014 call , ext. 3 5

6 special Events Chapter Presidents Meeting Sunday, August 10 9:15 a.m. 10:45 a.m. This is an opportunity for Chapter Presidents to discuss issues and exchange ideas. Chapter Leaders and National Board Roundtable Sunday, August 10 11:00 a.m. 12:00 p.m. An informal, candid discussion open to all Chapter Presidents and leaders. This will be an opportunity to meet with National Board members and staff to discuss issues that are important to you and the members in your Chapter. Chapter Leadership Session Sunday, August 10 1:00 p.m. 5:00 p.m. Are you a Chapter leader or are you interested in some day becoming a Chapter leader? Then this is THE session for you! The afternoon is all about giving volunteer leaders the knowledge, tools and confi dence they need to lead our NATP Chapters. Steve Schultz, Chapter Leadership Advisor, will host the event. Here are some of the afternoon s highlights: You will have the choice of four different breakout sessions. Choose any two sessions. Whether you are a brand new leader or a veteran Chapter leader, you will take home new ideas, answers and thoughts on becoming a more effective Chapter leader. Experience new leadership training materials called Your Summit Awaits by Jamie Clarke, Canadian mountaineer, adventurer and three time Mount Everest explorer. Although you may not attempt to climb Mount Everest, Jamie s message about fi nding success in failure, building relationships and having the strength to make the tough decisions, is universal. This training will inspire you to view your leadership challenges and dreams with courage and determination. NATP Annual Meeting, National Awards and Keynote Speaker Monday, August 11 8:00 a.m. 9:40 a.m. Experience the excitement that comes with the offi cial start of National Conference at the Opening Assembly. Join us for our annual meeting and recognition of award recipients. And, of course, you won t want to miss our keynote speaker, Walter Bond. Charity Auction Monday, August 11 6:00 p.m. 7:30 p.m. Come bid on the many valuable items included in this year s Board of Directors Charity Auction. All proceeds benefi t a deserving Orlando-area organization. Chapter Showcase sponsored by Travelers Tuesday, August 12 5:45 p.m. 8:00 p.m. Come see the Chapter displays, enter the many drawings and socialize at this oneof-a-kind showcase. Complimentary hors d oeuvres will be served and a cash bar will be available. All Conference attendees are invited and encouraged to attend. 6 NATP National Conference 2014

7 Expo Hall Tuesday, August 12 8:00 a.m. 4:00 p.m. Wednesday, August 13 9:30 a.m. 4:00 p.m. We have a wonderfully varied line-up of exhibitors for this year s event. These vendors are ready to share their latest must-have products and services. Bring lots of business cards with you to enter the drawings for a chance to win great prizes! special Events While you re in the Expo Hall, stop by the NATP booth to meet some of the staff, fi nd general information, receive research assistance and purchase NATP logo items. For the most up-to-date list of vendors, go to the National Conference page at NATP Expo Hall Lounge sponsored by Conquer the Code Head to the center of the Expo Hall for a place to relax, meet with friends and enjoy refreshments during designated break times. Lunch Full Conference and spouse/guest registrants can enjoy a complimentary lunch on Tuesday and Wednesday in the Expo Hall. Becoming a Candidate for the National Board of Directors Q & A Wednesday, August 13 5:00 p.m. 6:00 p.m. The National Board of Directors will be hosting a Question & Answer session on Becoming a Candidate for the National Board of Directors. If you have ever considered running for the National Board, this Q & A session will be perfect for you. The National Board members will be available to answer any questions you may have regarding this process and the duties of a National Board member. Reception and Banquet Gala Thursday, August 14 6:00 p.m. 10:00 p.m. The Conference week concludes with a Reception and Banquet Gala. This event includes a cash bar reception followed by award recognition, dinner and entertainment. We are delighted to feature the award-winning magic of Adam Trent. Adam is taking the world of magic by storm as he dances and sings to his own original pop music while performing innovative stage illusions. Using his charm and wit, Adam creates an experience that is part magic show, part concert, and part stand-up comedy. Full Conference and spouse/guest registrations include admission to this special event. Business casual dress is appropriate for this event. NATP National Conference 2014 call , ext. 3 7

8 special Events Enjoy a Night with Knights and Kings The Florida Chapter has arranged for an entertaining evening at Medieval Times on Wednesday, August 13, at 8:00 p.m. A Night with Knights and Kings Surrender to an age of bravery and honor. Witness epic battles of steel and steed during Medieval Times new show. From ringside seats, discover a feast of the eyes and appetite with more action, more fun and more excitement than ever before. As you thrill to a rousing live jousting tournament, marvel at awe-inspiring horsemanship and falconry. Medieval Times serves a four-course meal fi t for royalty. The show begins at 8:00 p.m. There is a village, gift shop, castle and bar that will be open 75 minutes before the show. Cost per Adult: $65* Cost per Child (12 and under): $42* * Cost of the ticket includes transportation to and from the hotel, tips, meal and show. This event is family friendly. All ages welcome. $5.00 of each ticket will go to National Conference's chosen charity. Tickets will be on sale until July 30, Tickets sold after that date will not be guaranteed transportation. We ll all sit together as a group and enjoy an evening cheering for our Knight in Shining Armor! His Majesty's royal feast includes: Oven-roasted chicken Garlic bread Tomato bisque soup Herb-roasted potato Spare ribs Pastry of the Castle Select non-alcoholic beverages Vegetarian meal available upon request. Make your reservation on the form included in this brochure or through our online registration at Please contact Amy Brosnan, Chapter President, at with questions regarding the event. 8 NATP National Conference 2014

9 Keynote speaker Walter Bond, No One Can Stop You But YOU! About Walter: After graduating from the University of Minnesota with a BA in Communications, Walter Bond overcame a devastating injury to become the fi rst NBA rookie free agent ever to start on opening night. Walter, the young man who never, ever gave up on his dreams, went on to have an eight-year professional basketball career, playing alongside such NBA greats as Karl Malone and John Stockton as a guard for the Utah Jazz and the Detroit Pistons. Toward the end of his basketball career, Walter developed the ability to apply on-the-court success and teamwork to the business world when he and his wife became owners of a national franchise. Walter changed his profession but never changed his winning attitude. About the session: Does your organization have accountability? When something goes wrong, does everyone start pointing fi ngers and making excuses? How much more productive would your organization be if everyone took responsibility for their mistakes and shortcomings and continuous improvement was a team effort? Walter s message is one of hope, resiliency and positive change. His personal credo No one can stop you but you, encapsulates that message. NATP National Conference 2014 call , ext. 3 9

10 Course Descriptions 8 Mistakes Practitioners Make That Get Their Clients in Hot Water with the IRS Level: Presented by: Steven N. Klitzner, Atty. Representing taxpayers who have IRS problems is a challenge. The IRS has little sympathy for delinquent individuals and businesses. Fortunately, taxpayers have rights and, through their legal representative, they can successfully negotiate a resolution that allows them to move on with their lives. To effectively represent their clients, tax practitioners must know the law, the rules and IRS policy. This session covers eight of the most common mistakes practitioners make and how to avoid them. Accountants E&O Coverage: Peace of Mind is Possible Presented by: Catherine Putman, CPCU and Jonathan Vine, Esq. from Travelers Running a sound, successful practice means understanding both how to seize the right opportunities and effectively manage your business exposures. In this session, you ll learn about specifi c risks that tax preparers face, understand the basics of Accountants E&O coverage and why it is so important to have. Industry experts will also share with you real claim scenarios that commonly occur in this industry. Alternative Minimum Tax (AMT) Level: Presented by: Steve O Rourke, EA Many tax professionals and taxpayers are caught off guard by AMT. What triggers it? Why do more and more taxpayers pay AMT every year? This session covers adjustment and preference items, provides real-life examples illustrating what creates AMT, and discusses computer accuracy issues and tax planning tools to minimize AMT. Avoiding Retirement Plan Distribution Disasters Level: Presented by: Kelly Lent-Paul, EA, CFP, MBA Baby Boomers are the fi rst generation to rely primarily on personal savings in IRA s and 401(k) s as a major source of their retirement income. The need for advice on how to take distributions will skyrocket in the coming years. As tax and fi nancial professionals we are in the best position to help educate our clients about how to maximize the after tax benefi ts from these plans. We will look at the various exceptions to the 10% penalty for both IRA s and 401(k) s, how to take strategic distributions to minimize taxes, the impact of naming various benefi ciaries, and why you need to be encouraging your pre-retiree clients to be contributing to their retirement accounts. We will use case studies to illustrate various planning opportunities. Business Installment Sale Level: Presented by: Susan Floyd, EA During tough economic times, an installment sale can be a good option for selling a business. In this session, we discuss the particulars of installment sales, including the requirements, calculations and pitfalls of installment sales, the importance of recognizing the purchase price allocation, and the disposition of an installment note. This session follows the sale of a grocery store, from the initial sales contract through repossession, to explain the necessary calculations that must be performed when a property is repossessed and the implications of a sales price reduction. 10 NATP National Conference 2014

11 Client Data Security Level: Presented by: C. Dale Boushley, CFP, EA Course Descriptions Both Circular 230 (IRS) and the Gramm-Leach-Bliley Act (Federal Trade Commission) impose requirements on income tax preparers to protect the confi dentiality of client information. This session discusses the statutory requirements and best practices of complying with those requirements. Among other topics, we discuss your written security plan, staff training, offi ce technology, and the , faxing and storage of client fi les. Converting the Residence to Rental Level: Presented by: Kathryn M. Keane, EA In this fi nancial environment, many cannot sell their home and convert their home to rental. This hands-on session addresses converting the home, including establishing the basis, depreciation and the use of the home as well as Vacation Rental Rules and the Non-Qualifi ed Section 121 adjustment required at sale. Current Developments Business Level: Update Presented by: Steve O Rourke, EA This dynamic session covers new tax legislation and recent developments that affect small business. Learn tax saving strategies to enhance your client s business. We focus on provisions that are set to expire and those that have been recently extended. Current Developments Individual Level: Update Presented by: Larry Gray, CPA New tax legislation is continuously enacted into law. This session provides insight into new tax law changes and new developments that have occurred throughout the year and how they can impact your clients and your practice. Debt Cancellation Level: Presented by: Steve O Rourke, EA Is the economy fi nally turning around? Regardless of the answer, chances are you ve had some exposure to cancellation of debt. This session analyzes Form 1099-C and focuses on utilizing the various exclusions available, completing Form 982, implementing the exclusion ordering rules and applying the reduction of tax attributes. Discover the strategies and consequences of debt cancellation issues and the potential impact on the tax return. Learn how to compute depreciation after reducing basis in business use property. NATP National Conference 2014 call , ext. 3 11

12 Course Descriptions Depletion Level: Advanced Presented by: Jaye E. Tritz, EA, CFP While we may be familiar with depreciation of assets, not many tax professionals are well-versed in depletion. This advanced-level seminar will answer your questions on depletion and give you a working knowledge of what assets/ resources are subject to depletion, methods of calculating depletion, reporting the depletion deduction, and the Alternative Minimum Tax treatment of depletable assets. We will focus on two areas: mineral property such as gas, oil, and mineral deposits (including the extraction of natural gas through hydraulic fracking); and timber sales. Desperate Housewives vs. Desperate Husbands = D.I.V.O.R.C.E Level: Presented by: Melinda Garvin, EA A taxpayer s divorce decree can often get creative. The decree often determines who gets to keep Fifi, the family dog. Have you ever been awarded custodial tax preparer in a client s divorce? Through the divorce, you could be granted the custody of either taxpayer. Strange, but true! Even if it s not spelled out in the divorce decree, we often have to tread lightly and make diffi cult decisions. This session covers all of the sticky issues associated with divorcing taxpayers. Dodge Double Trouble of the 1120S K-1 and Basis Level: Presented by: Melinda Garvin, EA K-1s from an S-Corp initially appear to not be as complicated as other K-1 types. Hiding behind the scenes; however, is the Basis Worksheet. At least there better be one! The S-Corp K-1 must have its supporting player for this double billing performance. The tax professional should not put entries from the shareholder s K-1 on their personal return without it. Even if you do not prepare S-Corp returns, you must know information from the S-Corp entity in order to prepare the individual return for a shareholder in an S-Corp. This session will take various S-Corp K-1s and apply the entries to the taxpayer s tax return AND the Basis Worksheet. Learn how to reconstruct Basis Worksheets when the taxpayer comes to you with no prior Basis computed. This is not a class on how to prepare an S-Corp return but rather a class on how to prepare an individual s return who is a shareholder in an S-Corp. EIC Due Diligence Ramping It Up Level: Presented by: Randy Lawshé, EA, MBA Preparer penalties for EIC non-compliance are at an all-time high. Due diligence is vital for survival. This session provides tips on how to broach diffi cult conversions with your clients and offers safeguards to implement. If you have even one EIC client, this session is a must! 12 NATP National Conference 2014

13 Ethics From One Generation to Another Level: Presented by: Randy Lawshé, EA, MBA Course Descriptions How does an 18-year-old view ethics as opposed to a 60-year-old? In this session, we break down each generation to see what makes them tick and discuss the best ways to handle differing personalities in the workplace so confl icts can be avoided. Sometimes all it boils down to is education and communication. We show you how to institute that training. Although Circular 230 is defi nite and precise in its requirements, we look at how it may be interpreted, or misinterpreted, based on generational viewpoints. This is defi nitely not your average ethics discussion! Exit Strategy for the Tax Pro! Level: Presented by: Melinda Garvin, EA Are you a tax professional who is thinking about selling, retiring, semi-retiring or cutting back in a huge way? Then start thinking early! A successful transition could take two to three years and happens only after a well-planned exit strategy is created and then implemented. What are the pitfalls to avoid? Does 7216 come into play during a sale? What exactly is goodwill and how do you handle it on your personal tax return? How much is your practice worth? Whether you plan to buy or sell now or in fi ve years, this session gives you the tools necessary to ensure a successful transaction. We also provide lists of what will establish the value of the tax practice. While this is a class designed for the potential seller, buyers will get a considerable amount of valuable information as well. Foreign Tax Issues for U.S. Citizens Level: Advanced Presented by: Monica Haven, EA, J.D. Whether at home or overseas, U.S. taxpayers face a myriad of issues and must contend with countless special forms. How can you assist U.S. taxpayers who live, travel and work abroad? This session covers the foreign earned income and foreign housing exclusions, the foreign tax credit, information specifi c to military personnel, inter-agency cooperation, the reporting of foreign accounts and assets, and the expatriation tax regime. Form 1041 Estates Level: Presented by: Marilyn Meredith, EA, RTRP When a client passes away and an estate is created, what is taxable to the estate? What can the estate deduct and where? What elections need to be considered? What is the basis of the assets in the estate? Can an estate show a loss? What items affect the benefi ciaries? What are the tax rates for an estate? In this session, we answer these and other questions that often come up in your practice. NATP National Conference 2014 call , ext. 3 13

14 Course Descriptions Form 4797 Sale of Depreciable Assets and Other Recapture Issues Part I Level: Presented by: C. Dale Boushley, CFP, EA Form 4797 is used to report dispositions of business or income-producing property. Part I of this two-part presentation begins with a defi nition of 1231 assets and a review of the benefi ts of 1231 treatment of gains. We then discuss the effects that 1245 and 1250 can have on asset dispositions. We focus on the effect that depreciation has on the disposition of assets and when depreciation recapture can result when an asset is not sold. We examine the look-back rule of 1231 losses and how the fi ve-year look back is calculated, including when the asset is sold on the installment basis. Form 4797 Sale of Depreciable Assets and Other Recapture Issues Part II Level: Presented by: C. Dale Boushley, CFP, EA Form 4797 is used to report the disposition of business or income-producing property. Part II of this two-part presentation begins where Part I left off. We recommend that you attend both of these sessions in order to get the full understanding of the presentation. In Part II, we review Form 4797 on a line-byline basis and explain where dispositions of different types of assets are reported and why there are so many sections of Form 4797 left blank. Did you know that recapture can be triggered under 179 and 280F, even though an asset is not sold? We discuss how this recapture is calculated and reported and how it affects the basis and future depreciation of the asset. Learn when 1245 requires recapture on a leased asset, even though it has never been depreciated. In Part II, we also discuss when multiple code sections can apply to the same asset disposition and how these sections are coordinated. Additionally, we cover when 1245 or 1250 recapture is triggered, even though the transaction qualifi es for all the requirements of 1031 (tax-free exchange). Form 709: The Gift Tax Level: Presented by: Monica Haven, EA, J.D. Oft ignored by the unwitting taxpayer and overlooked by the tax practitioner, gift tax returns are left unfi led. Find out when these returns are due and how to prepare them. This session takes an in-depth look at a hypothetical taxpayer who has made multiple gifts over a period of years and now seeks your help to comply with all tax reporting requirements. Identity Theft and Impersonation: Criminal Tactics Impacting Tax Administration Presented by: Tim Camus The proliferation of identity theft and tax fraud has grown to epic proportions. As tax professionals, you need to be aware of the signs and help keep your clients information safe and secure. Mr. Camus s interesting and informative presentation will use case examples to illustrate how some criminals commit identity theft and impersonate the IRS in order to steal refunds and identities. He will also speak about the variations and changes thieves make to their tactics to in order and continue to be effective in their criminal activity. Don t miss this lively and informative presentation and learn how you can protect your clients. 14 NATP National Conference 2014

15 Introduction to Audits Level: Presented by: LG Brooks, EA The IRS audit/examination process has become more intense and volatile. Simply providing books and records is no longer enough. Today s practitioner should be prepared to deal with more intrusive measures from the IRS. Course Descriptions It s imperative that tax practitioners and tax representatives be aware of all federal tax laws governing audit procedures. It s equally important for them to be aware of the material issues of the examination and be extremely knowledgeable of their clients background. Is it Taxable? Level: Presented by: Marilyn Meredith, EA, RTRP In this session, we discuss items that may or may not be taxable depending on the circumstances. How about your client s per diem allowance? Or the $1,600 your client earned as a household employee? This session is engaging and requires audience participation. Making the Most of Education Credits Level: Presented by: Kelly Lent-Paul, EA, CFP Education credits help offset the cost of higher education by reducing the tax liability of eligible taxpayers. The American Opportunity Credit (AOC) and the Lifetime Learning Credit are the two credits available. In 2009, Congress replaced the Hope Credit with the AOC and expanded the credit to $2,500, making up to 40% or $1,000 refundable. In 2010, the Treasury Inspector General for Tax Administration found that millions of taxpayers had incorrectly received billions of dollars in refunds from erroneous AOC claims, which resulted in increased scrutiny of tax returns claiming education credits. In this session, we discuss ways to maximize these tax benefi ts while protecting you and your client in the event of an audit. Net Investment Income Tax Level: Presented by: Chris Bixby, CFP, EA One of the provisions included in the Affordable Care Act was the implementation of the net investment income tax. Learn everything you need to know about the tax, including its computation and ways to reduce and/or avoid it altogether. Net Operating Losses Level: Presented by: Marilyn Meredith, EA, RTRP What creates a net operating loss (NOL)? What does it affect? What adjustments must be made to the tax return? How do you use Form 1045? What worksheets will help you make the necessary computations? What information needs to be sent to the IRS? How soon can you expect a refund? Join this session to learn how much fun NOLs can be! NATP National Conference 2014 call , ext. 3 15

16 Course Descriptions Non-Profits & Political Activity Level: Presented by: Kathryn M. Keane, EA Due to the intense scrutiny from both the IRS and the public at large, nonprofi t organizations are seeking advice from tax professionals on many fronts. This session focuses on the political activity of nonprofi ts. Nuts & Bolts of Schedule E Level: Presented by: Kathryn M. Keane, EA Rental real estate remains one of the most common income-producing activities for taxpayers. Focusing on vacation rentals, this session covers the Schedule E, depreciation, passive activities, and suspended losses. Options Level: Advanced Presented by: Monica Haven, EA, J.D. What are options? How are they taxed? These questions will be answered in plain English, giving tax professionals insight into a seemingly impenetrable investment world. Topics will include puts, calls, rights, warrants, futures, foreign currency transactions, employee stock options, incentive stock options, as well as the tax treatments of each. Penalties Abatement Level: Presented by: LG Brooks, EA The IRS has established several Penalty Campuses to address taxpayer requests regarding penalty abatements. Tax penalty provisions were enacted under the law to provide a means to enforce compliance and to compel the voluntary fi ling of tax returns along with the voluntary payment of tax. Prior to 1955 the Internal Revenue Code consisted of approximately 14 penalties; in contrast to the current Internal Revenue Code (IRC) that contains approximately ten times as many penalty provisions. This course is designed to address Civil and Criminal penalty situations. Tax practitioners should be aware any action or inaction, any omission or commission, could potentially invoke the assertion of a civil penalty and/or criminal penalty under the law. The objectives of this course are designed to explain tax penalty abatement procedures as allowed by the Internal Revenue Code (IRC) and to demonstrate the proper method to prepare, document, and defend abatement of penalty issues as outlined via the Internal Revenue Manual (IRM). We will discuss and analyze our complex and sometimes ineffective tax penalty system, and address where the origination of penalties, what type penalties are assessable, when are penalties asserted and how do you abate and/or avoid penalties. 16 NATP National Conference 2014

17 Course Descriptions Real World Ethics: EIC Due Diligence Level: Presented by: Kathryn M. Keane, EA Preparer penalties for EIC non-compliance are at an all-time high. Due diligence is vital for survival. This session provides tips on how to broach diffi cult conversions with your clients and offers safeguards to implement. If you have even one EIC client, this session is a must! Repair Regulations Level: Advanced Presented by: Steve O Rourke, EA Final regulations have been issued that clarify the rules of capitalization versus repair. Learn the applicable terminology needed to understand the implementation of these rules. Identify when the de minimis rules might apply and how to utilize them. Discover what safe harbor elections could apply if certain written procedures are in place and elections are timely fi led. Representation 101 Level: Presented by: Randy Lawshé, EA, MBA Are you considering expanding your practice to include representation? Have you already made the decision but have no idea where or how to begin? This session provides a basic overview of representation, covers details on the procedures involved and explains how to represent your client during an audit. We not only discuss face-to-face audits, but how to address the numerous correspondence audits currently bombarding our clients. This session also provides tips on how to market this new addition to your practice, not only to your current clients, but to the general taxpaying public. S Corporation Officer Compensation Level: Presented by: Andrew G. Poulos, EA, ABA, ATP S corporation offi cer compensation is one of the hottest areas of tax law, yet the majority of small businesses operate as S corporations without knowing the rules of offi cer compensation. Learn who falls under the officer umbrella in an S corporation. Find out what factors the courts have consistently used to rule on reasonable compensation cases. Discover the various methods for determining reasonable compensation and the consequences of paying unreasonable compensation. Offi cer compensation audits can take place at the federal or state level, and you need to know what can trigger an audit with the various tax agencies. Make sure your clients are protected and obtain the knowledge needed to represent your clients if they get audited for offi cer compensation. If your clients get it wrong, it can cost them signifi cant money in taxes and penalties! NATP National Conference 2014 call , ext. 3 17

18 Course Descriptions Schedule F Level: Presented by: Susan Floyd, EA Farm returns are unique in the income tax world. One of the fi rst things you need to determine is whether your client has a for-profi t farm or a hobby farm. This session discusses sources of farm income (such as farm program payments and farm byproducts), common farm expenses and credits, income averaging, domestic production activities deduction, the rules regarding excess farm losses, how the uniform capitalization rules apply to farms, and the unique depreciation rules for farm property. We use an example tax return with unique farm situations for illustrative purposes. Section 1031 Tax-Deferred Exchanges Level: Presented by: Andrew G. Poulos, EA, ABA, ATP Section 1031 tax-deferred exchanges, commonly referred to as like-kind exchanges, allow taxpayers to defer capital gains taxes, build wealth, and increase their buying power. However, these exchanges can involve complex transactions and are not as simple as they appear. This session discusses the steps involved in structuring and properly executing a like-kind exchange, and how to report the exchange for tax purposes. Find out who needs to be involved and what each party needs to do to properly complete the exchange. Learn the various types of real estate properties, such as principal residence, investment properties, vacation homes, and which properties may qualify for a tax-deferred exchange. Explore the safe-harbor provisions for a vacation home and how to make the property qualify for a tax-deferred exchange. Sit Stay Rollover Level: Presented by: Jaye E. Tritz, EA CFP When an employee leaves a job, there s often a question of what to do with the funds in the employee s retirement plan. This session covers the options available to most employees with retirement plans and discusses the tax issues associated with each of the options, including rollovers to other pension plans or to IRA accounts, conversions to Roth IRAs, withdrawal of funds, and 72(t) penalties and exceptions. We discuss tax-saving strategies and options available to most plan participants and how to assist taxpayers in choosing the best option for their situation. Social Security Essentials Level: Presented by: Chris Bixby, EA, CFP This session covers the basic tax planning considerations of receiving Social Security benefi ts, such as the accrual of benefi ts, optional methods, calculation of benefi ts and various distribution options. 18 NATP National Conference 2014

19 Tax Issues for Ministers and Churches Level: Presented by: John L. Stancil, CPA Course Descriptions This may be a basic level course, but it s packed with information. Tax issues for ministers and churches are widely misunderstood by ministers, church treasurers and even tax return preparers. The reporting responsibilities for churches are often overlooked or done incorrectly. Many ministers do not fully understand their tax situation and, as a result, frequently overpay their taxes. In addition, the process of opting out of social security is often misunderstood. Join us as we explore the church s responsibility for recording and reporting charitable contributions. When is a contribution not deductible by the donor? What are the required reporting requirements? How are donor-restricted gifts handled? From a tax standpoint, churches often mishandle employee compensation and expense accounts. What are the rules for an accountable-reimbursable expense plan? When (if ever) should the church issue a 1099-MISC? For ministers, the tax issues are sometimes overwhelming. How is income reported? What about supplementary income such as payments for weddings and funerals? What expenses can be deducted? How much should be designated as housing allowance? These are only a few of the relevant issues that we cover in this session. The Alphabet Soup of Employee Stock Benefits: ISO s, ESPP s and RSU s Level: Presented by: Kelly Lent-Paul, EA, CFP, MBA Employer stock is a huge incentive to taxpayers. How and when those incentives are reported and taxed varies depending on the type of incentive received. Many times the hardest part of reporting the transaction is determining what type of stock incentive we are actually dealing with. Using interactive case studies, we teach you the various types of incentives and how to report the acquisition and sale on the taxpayer s return. Attend this session to learn the ABC s of employee stock benefi ts! The Electronic Era: Due Diligence Using QuickBooks Level: Presented by: Andrew G. Poulos, EA, ABA, ATP Technology is constantly changing in the accounting and tax industry. With millions of small business owners using QuickBooks to manage their books and records, accountants and tax professionals must be aware of everything that can go wrong. Although technology helps simplify tax preparation, it also brings added exposure. This session discusses what constitutes due diligence as it relates to QuickBooks and the electronic era. Are you doing what is necessary to conduct suffi cient due diligence or are you exposing yourself to possible preparer penalties? Even the IRS is adapting to technology; fi nd out what authority the IRS has to ask your clients for their QuickBooks fi le during an examination. What you don t know can hurt you! NATP National Conference 2014 call , ext. 3 19

20 Course Descriptions The New Appeals Judicial Approach and Culture (AJAC) Project: How the IRS is Now More Appealing Level: Presented by: Steven N. Klitzner, Atty. In July 2013, the IRS issued a memorandum to its Appeals employees concerning the implementation of the Appeals Judicial Approach and Culture (AJAC) Project. Appeals is returning to a quasi-judicial approach in the way it handles cases. This impacts several Internal Revenue Manual sections. This session shows you how to get your case to Appeals for the purpose of a fair resolution. The Power of Attorney Your Authority in Plain Language Level: Presented by: LG Brooks, EA A Power of Attorney (POA) is an extremely important legal document that clients must properly execute before authorizing a tax professional to represent them before the IRS. More specifi cally a POA is the representative s written authorization to act on behalf of a taxpayer (individual, corporation, partnership, etc.) regarding various tax matters. Once executed, the representative is generally allowed to perform all acts that the taxpayer is allowed to perform. The practitioner should not allow this conveyed authority to be subverted by an Internal Revenue Service employee. The Small Business Health Care Tax Credit Nuts and Bolts Level: Presented by: John L. Stancil, CPA The Affordable Care Act includes a provision granting a credit to employers for health care costs paid on behalf of employees. The maximum credit from 2010 to 2013 was 35% (25% for tax-exempt organizations) of the cost of health care paid by the company for employee insurance. In 2014, the amount of the credit is 50% (35% for tax-exempt organizations). Attend this session for detailed information on how to qualify and fi le for this credit. We also cover the Small Business Health Options Program (SHOP) Marketplace. What Would You Do? Level: Presented by: Melinda Garvin, EA This session is just like the TV show only the subject matter involves real-life situations encountered in a tax offi ce, such as EIC, education credits, charitable contributions, confl ict of interest, travel expenses, and S corporations. We present all the players and facts; attendees tell us how they would handle each situation. We examine each scenario as it relates to tax law, due diligence, best practices and ethical behavior. Who s right? Which approach is the best approach? Are we doing anything wrong? 20 NATP National Conference 2014

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