S DYNAMIC TEACHING NEW MATERIALS WORKSHOP APPROACH

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1 2011 Spring - Summer Seminar Series national center for professional education, inc. The Role of the Tax Practitioner has Changed. Are You Ready? ncpe New Let NCPE Keep You Up-to-Date with Our Number One Rated Seminars, Our User Friendly Software, and the Best Research Team in America NCPE is Offering Eight Great Seminars from Which to Choose! Corporations (C&S) and Partnerships (LLCs) Workshop (2 Days) 1040 Individual Income Tax Workshop (2 Days) Fiduciary (Form 1041) Workshop (1 Day) Federal Estate (Forms 706 and 709) Workshop (1 Day) Elderly Care America (Levels I, II & III - 2 Days Each Level) Taxpayer Representation Series (Levels II & III - 3 Days Each Level) New Enrolled Agent Exam Prep Workshop - (1 Day) Unenrolled Tax Preparers Competency Prep Workshop - Level I (1 Day) Be NCPE Prepared! Attend NCPE Seminars. NCPE Continues... To present the Real World of Taxation To allow class discussion and participant/instructor interaction - Class sites are educational friendly To present the best course books and worksheets - Always newly prepared for each seminar series To simplify taxes S DYNAMIC TEACHING NEW MATERIALS WORKSHOP APPROACH NCPE Offers Success through Seminars, Software and Support

2 National Center for Professional Education, Inc. The National Center for Professional Education was organized twenty-seven years ago to satisfy a growing demand among tax professionals for more comprehensive and informative seminars. Today, the choice is clear as NCPE is setting the standard with specialized seminars utilizing the workshop approach and emphasizing the real world of taxation. Our hands-on approach requires problem solving by participants, compelling our research staff to maintain the highest level of compliance. NCPE announces a new division - NCPE Fellowship. Go to or call (877) to learn more about it. Let NCPE keep you up-to-date. Call or Fax (225) your registration today. You can also go to our website for additional information and to register online:

3 2011 Spring-Summer Seminar Agenda Corporations (C&S) and Partnerships (LLCs) Workshop Many changes to the tax laws came in late 2010 and The changes are rounded-up for you by NCPE. The Small Business Jobs Act of 2010 and major legislation passed in December of 2010 demand that practitioners focus on tax planning strategies for our small business clients - corporations, partnerships and LLCs. Practitioner s Clinic Recent Developments NCPE s Famous Practitioner s Tax Helpers NCPE s Famous Quick Look Federal Tax Data Sheets (Locate Most Used Tax Facts and Information Quickly) Up-to-Date Revenue Rulings, IRS Notices, Hot Topics and Planning Ideas New and Proposed Legislation Small Business Jobs Act of 2010 The Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of Taxpayer Protection Act The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 Other New Legislation Limited Liability Companies Disregarded Entities Issues Tax Impact - Single Member to Partnership - Partnership to Single Member Husband and Wife Businesses Form SS-4 Other Issues S Corporations IRS and GAO s Attack on S Corporations Increased IRS Focus on Reasonable Compensation Complying with the Open Account Debt Rules Fixing S Election Problems Built-In-Gains - Small Business Jobs Act of 2010 And More! Partnership Taxation Expansion of Information Reporting and Withholding (Form 1099s) Changes to Form 1099s (Affordable Care Act of 2010) Small Business Jobs Act of 2010 Changes Other Changes The Power of the New IRS IRS Is Changing: - Lien Procedures - Offer-in-Compromise - Installment Agreements Other Changes Depreciation Changes Under the New Laws Planning Strategies Timing Fringe Benefits The Effects of the Affordable Care Act on Certain Fringe Benefits Ethical Conduct and the Practitioner Characteristics of a Professional Why Have Professional Ethics? Concepts of Ethics in Tax Practice Creating an Ethical Culture in the Workplace Imposed Ethical Considerations Challenges to Ethical Conduct Not All Professional Service Corporations Are Subject to the Flat 35% Tax Rate PSC vs. Qualified PSC Tax Year and Accounting Method Converting to S or LLC Status The Cash Method of Accounting Restrictions on Using the Cash Method Gross Receipts Exception Inventory Effect Changes in Accounting Method Tax Consequences of Controlled Groups Types of Control Corporations Construction Ownership Rules Who Is a Member of the Group? Apportionment Plan and Schedule O Section 179 Deduction Related Party Rules Defensive Strategies Against Accumulated Earnings Tax Reasonable Business Needs The Bardahl Formula Reconstruction Earnings and Profits C & S Corporate Liquidations Formed vs. Unformed Tax Consequences Final Return and Accounting Entries Reporting Liquidated Distributions The Complexities of Partnerships and Limited Liability Companies Default Classification Rules for Non-Corporate Entities Retirement of a Partner Sale vs. Termination of a Partnership Schedule K-1 Preparation Issues Allocation of Pass-Through Items Items Affecting Basis Self-Employment Tax Issues Debt Discharge Income Health Insurance Premiums Retirement Plan Issues Section 179 Problems And Much, Much More!

4 Corporations (C&S) and Partnerships (LLCs) Workshop (2 Days) Locations and Dates Registration 7:15 a.m. Workshop 8:00 a.m. - 4:15 p.m. (16 Hours CPE) ARIZONA *Phoenix - Aug. 16 & 17 *Sponsor: Arizona Society of ARKANSAS *Fayetteville - Aug. 29 & 30 *Sponsor: Arkansas Society of COLORADO *Colorado Springs - Sept. 22 & 23 *Denver - Sept. 22 & 23 *Sponsor: Public Accountants Society of Colorado. Please call (303) or (800) for registration. FLORIDA *Ft. Lauderdale - Sept. 26 & 27 *Ft. Myers - Aug. 1 & 2 *Orlando - Sept. 19 & 20 *Palm Beach - Aug. 3 & 4 *Pensacola - Aug. 31 & Sept. 1 *Sarasota - Sept. 26 & 27 *Tampa - Aug. 4 & 5 *Sponsor: Florida Society of GEORGIA *Atlanta - Aug. 25 & 26 *Sponsor: GAEA Educational Foundation, Inc. **Savannah - Sept. 8 & 9 **Sponsor: Georgia Association of Public Accountants. ILLINOIS Chicago - July 27 & 28 INDIANA Ft. Wayne - July 25 & 26 Schererville - July 26 & 27 LOUISIANA *Baton Rouge - Oct. 6 & 7 *New Orleans - Sept. 29 & 30 *Sponsor: Louisiana Society of Independent Accountants. Call (225) (in Louisiana) or (800) (outside of Louisiana) to register and for location information. MASSACHUSETTS *Boston/Dedham - Aug. 8 & 9 *Sponsor: Massachusetts Society of MICHIGAN Detroit - Aug. 11 & 12 NEVADA Las Vegas - Aug. 17 & 18 NEW JERSEY *Atlantic City - Oct. 3 & 4 *Mt. Laurel/Philadelphia - Oct. 3 & 4 *Saddlebrook - Sept. 19 & 20 *Sponsor: New Jersey Society of NEW YORK *Albany - Aug. 22 & 23 *Long Island/Melville - Aug. 8 & 9 *Syracuse - Sept. 21 & 22 *White Plains - Aug. 23 & 24 *Sponsor: New York State Society of NORTH CAROLINA *Charlotte - Aug. 25 & 26 *Greensboro - Aug. 24 & 25 *Sponsor: North Carolina Society of OHIO Cincinnati - Aug. 23 & 24 Cleveland - Aug. 11 & 12 PENNSYLVANIA *Allentown - Sept. 20 & 21 *Pittsburg - Aug. 9 & 10 *Sponsor: Pennsylvania Society of RHODE ISLAND *Providence - Sept. 19 & 20 *Sponsor: Rhode Island Society of SOUTH CAROLINA Columbia - Aug. 9 & 10 TENNESSEE *Knoxville - Aug. 24 & 25 *Sponsor: Tennessee CPE for Tax Practitioners. TEXAS *Dallas - Aug. 30 & 31 *Houston - Aug. 15 & 16 *Sponsor: Texas Society of VIRGINIA Springfield - Aug. 10 & 11 WASHINGTON Seattle - Aug. 18 & 19 WISCONSIN Milwaukee - Aug. 10 & 11

5 1040 Individual Income Tax Update Workshop (2 days) Locations and Dates Registration 7:15 a.m. Workshop 8:00 a.m. - 4:15 p.m. (16 Hours CPE) ARIZONA *Phoenix - Nov. 28 & 29 *Sponsor: Arizona Society of ARKANSAS *Fayetteville - Nov. 10 & 11 *Sponsor: Arkansas Society of COLORADO *Colorado Springs - Nov. 14 & 15 *N. Denver - Dec. 8 & 9 *S. Denver - Nov. 15 & 16 *Durango - Nov. 3 & 4 *Grand Junction - Dec. 7 & 8 *Sponsor: Public Accountants Society of Colorado. Please call (303) or (800) for registration. CONNECTICUT *Cromwell - Dec. 13 & 14 *Sponsor: Connecticut Society of DELAWARE Wilmington - Dec. 13 & 14 FLORIDA *Ft. Lauderdale - Dec. 8 & 9 *Ft. Myers - Nov. 3 & 4 *Jacksonville - Dec. 8 & 9 *Orlando - Dec. 7 & 8 *Palm Beach - Nov. 21 & 22 *Pensacola - Dec. 5 & 6 *Sarasota - Dec. 15 & 16 *Tampa - Nov. 21 & 22 *Sponsor: Florida Society of GEORGIA *Atlanta - Dec. 14 & 15 *Sponsor: GAEA Educational Foundation, Inc. **Savannah - Nov. 7 & 8 **Sponsor: Georgia Association of Public Accountants. ILLINOIS N. Chicago - Dec. 1 & 2 S. Chicago - Nov. 21 & 22 INDIANA Ft. Wayne - Nov. 30 & Dec. 1 Schererville - Nov. 21 & 22 LOUISIANA *Baton Rouge - Jan. 5 & 6, 2012 *Lafayette - Oct. 27 & 28 *New Orleans - Nov. 17 & 18 *Sponsor: Louisiana Society of Independent Accountants. Call (225) (in Louisiana) or (800) (outside of Louisiana) to register and for location information. MARYLAND Baltimore - Dec. 7 & 8 MASSACHUSETTS *Boston/Dedham - Nov. 16 & 17 *Sponsor: Massachusetts Society of MICHIGAN Detroit - Nov. 28 & 29 Grand Rapids - Nov. 29 & 30 NEVADA Las Vegas - Nov. 28 & 29 NEW HAMPSHIRE Manchester - Dec. 14 & 15 NEW JERSEY Atlantic City - Jan. 3 & 4, 2012 Eatontown - Dec. 6 & 7 Mahwah - Dec. 1 & 2 Mt. Laurel - Dec. 6 & 7 Saddlebrook - Dec. 12 & 13 NEW YORK *Albany - Nov. 17 & 18 *Batavia - Nov. 8 & 9 *Long Island/Melville - Dec. 13 & 14 *Syracuse - Dec. 15 & 16 *White Plains - Nov. 9 & 10 *Sponsor: New York State Society of NORTH CAROLINA *Ashville - Nov. 8 & 9 *Sponsor: North Carolina Society of Tax Professionals. Call (336) to register. **Charlotte - Nov. 10 & 11 **Greensboro - Nov. 16 & 17 **Raleigh/Durham - Nov. 1 & 2 **Sponsor: North Carolina Society of OHIO Cincinnati - Nov. 14 & 15 Cleveland - Dec. 5 & 6 PENNSYLVANIA Allentown - Dec. 12 & 13 Pittsburgh - Dec. 15 & 16 RHODE ISLAND *Providence - Dec. 5 & 6 *Sponsor: Rhode Island Society of SOUTH CAROLINA Columbia - Nov. 8 & 9 TENNESSEE *Knoxville - Nov. 9 & 10 *Sponsor: Tennessee CPE for Tax Practitioners. Kingsport - Nov. 16 & 17 Nashville - Nov. 15 & 16 TEXAS *Dallas - Dec. 6 & 7 *Houston - Nov. 16 & 17 *Sponsor: Texas Society of VIRGINIA Roanoke - Nov. 7 & 8 Springfield - Nov. 9 & 10 WASHINGTON Seattle - Nov. 29 & 30 WISCONSIN Milwaukee - Nov. 30 & Dec. 1 WYOMING *Casper - Nov. 1 & 2 *Sponsor: Wyoming Association of Public Accountants. Please call (307) for information and to register.

6 NCPE Seminars Fiduciary (Form 1041) Workshop (1 Day - 8 Hours CPE) An intensive, line-by-line analysis of the preparation of the federal fiduciary income tax return (Form 1041) as well as the final income tax return of a decedent. Emphasis placed upon understanding concepts such as distributable net income ( DNI ), income in respect of a decedent ( IRD ) and elections available to fiduciaries in order to minimize income tax upon the estates, trusts and their beneficiaries. FIDUCIARY SEMINARS - DATES AND LOCATIONS Boston - Aug. 25 Dallas - Sept. 22 Ft. Lauderdale - Aug. 4 Federal Estate (Forms 706 and 709) Workshop (1 Day ) A line-by-line review of the federal estate tax return (Form 706) and gift tax return (Form 709) and their related schedules which are frequently employed in connection with state death tax returns. Special attention will be paid to the new unified credit and its portability that calls for revision of most estate plans. FEDERAL ESTATE SEMINARS - DATES AND LOCATIONS Boston - Aug. 26 Dallas - Sept. 23 Ft. Lauderdale - Aug. 5 Elderly Care America (Levels I, II & III - 2 Days Each) 79 Million Baby Boomers will be needing your help with planning strategies for the elderly. Topics include: Learn about Medicare - Parts A, B, C, and D Learn about Medicaid, long-term care alternatives, Medigap insurance and reverse mortgages Understanding social security and elderly planning issues Income tax strategies for the elderly The essentials of estate and trust planning The world of financial planning A great way to expand your practice Work toward obtaining the prestigious ARA credential Level I Only: Albany, NY - June 6 & 7, Saddlebrook, NJ - June 8 & 9, Sarasota, FL - June 16 & 17 Levels I, II and III: Las Vegas, NV June Call NCPE to register for Las Vegas and the above cities. Level II Only: Denver, CO - Oct Call (800) or visit to register. Taxpayer Representation Seminar - Levels II & III (3 Days Each) NCPE s National Taxpayer Representation Educational Program prepares CPAs, EAs and other tax professionals to increase their earning power and their practice potential by offering IRS representation services to their clients. Practitioners who do not regularly provide representation services will benefit greatly from this incomparable practice enhancement opportunity. You learn the best ways to solve problems caused by the IRS bureaucracy. You gain the confidence to protect your clients rights and rapidly resolve IRS errors. Obtain skills that meet the needs of your clients Increase income potential Resolve returns processing problems quickly Distinguish yourself from ordinary tax preparers Expand practice clientele and opportunities Realize the full use of your EA or CPA credential Sponsored by the Public Accountants Society of Colorado. Please call (800) or visit for information and to register. Denver, CO Level II - July Level III - August Enrolled Agent Exam Prep Workshop (1 Day) The IRS offers the Special Enrollment Examination to tax practitioners who want to become an enrolled agent. The Enrolled Agent Prep Workshop prepares you to take the exam. Software is included with registration. DATES AND LOCATIONS - TO BE HELD AT ALL IRS FORUMS Atlanta - June 27 Dallas - July 25 Las Vegas - Aug. 15 National Harbor - Aug. 29 Orlando - July 11 San Jose - Aug. 8 New New Unenrolled Tax Preparers Competency Prep Workshop - Level I (1 Day) The IRS announced on January 4, 2010 that all unenrolled tax preparers must successfully complete competency testing and mandatory continued education. The IRS has indicated that the unenrolled tax preparer exam requirements will be available Fall Level I - Unlicensed Tax Preparer 1040 Individual Workshop This course is for those who prepare federal income tax returns consisting primarily of wages and non-business Form 1040 items. Software is included with registration. DATES AND LOCATIONS - TO BE HELD AT ALL IRS FORUMS Atlanta - July 1 Dallas - July 29 Las Vegas - Aug. 19 National Harbor - Sept. 2 Orlando - July 15 San Jose - Aug. 12 Level II - Unlicensed Tax Preparer Small Business - To be offered in the Fall 2011.

7 Registration Form Mail your registration to: NCPE P.O. Box 560 Zachary, LA 70791, or call (800) , fax (225) , or register online at Please enroll me/us for the following seminar(s): Pre-registration is two weeks prior to seminar date. Corporations (C&S), Partnerships and Limited Liability Companies Workshop (2 Days) $310 Pre-registration fee $335 After Pre-registration Date Attention: Individuals registering for the Ft. Lauderdale, FL; Charlotte, NC; Atlantic City, NJ; Mahwah, NJ; Mt. Laurel, NJ; Saddlebrook, NJ; Albany, NY; Long Island (Melville), NY; Syracuse, NY; White Plains, NY locations should adhere to the following fee schedule: $355 Pre-registration fee $380 After Pre-registration Date Fiduciary (Form 1041) Workshop (1 Day) $200 Pre-registration fee $220 After Pre-registration Date Federal Estate Workshop (1 Day) $200 Pre-registration fee $220 After Pre-registration Date Take $20 off if registering for both Fiduciary & Federal Estate Workshops Individual Income Tax Update Workshop (2 Days) $310 Pre-registration fee $335 After Pre-registration Date Attention: Individuals registering for the Ft. Lauderdale, FL; Charlotte, NC; Atlantic City, NJ; Mahwah, NJ; Mt. Laurel, NJ; Saddlebrook, NJ; Albany, NY; Long Island (Melville), NY; Syracuse, NY; White Plains, NY locations should adhere to the following fee schedule: $355 Pre-registration fee $380 After Pre-registration Date Elderly Care America (2 Days) $299 - Level I $285 - Level II $225 - Level III Taxpayer Representation Series - Register with PACS for Levels II and III Enrolled Agent Exam Prep Workshop - (1 Day) $495 Pre-registration fee $535 After Pre-registration Date Unenrolled Tax Preparers Competency Prep Workshop - (1 Day) $395 Pre-registration fee $435 After Pre-registration Date Please indicate in the blank area the number of participants registering Corporations (C&S), Partnerships & LLCs Workshop: Fiduciary (Form 1041) Workshop: Federal Estate (Forms 706 & 709) Workshop: (Take $20 off if registering for both Fiduciary & Federal Estate Seminars.) X $ = Total $ X $ = Total $ X $ = Total $ 1040 Individual Income Tax Workshop: X $ = Total $ Elderly Care Workshop Level I X $ Enrolled Agent Exam Prep Workshop Level II X $ Level III X $ = Total $ X $ = Total $ Unenrolled Tax Preparers Competency Prep Workshop X $ = Total $ Check enclosed $ Or Charge: Visa - MasterCard - Discover - American Express Card No. / / / / Exp. Date Name on Card Auth. Signature Address to send confirmation(s): City State Zip Phone ( ) Fax ( )

8 Meet the Speakers John Ayers, CPA A 20-year veteran of NCPE, John brings a unique perspective to the NCPE group seminar. Nurtured as a lecturer by an early career and as a college professor, trained by more than 20 years in the public practice of accounting and taxation, experienced as a small business owner and manager, John understands the application of tax and accounting principles in the environment of the accounting professional. This gives him a unique style of presentation, one that reduces complex issues to workable solutions. John received his undergraduate degree and completed post graduate studies from the Kenan-Flagler School of Business of the University of North Carolina and earned an MBA from East Carolina University. He is a long time member of the AICPA, NCAPCA, and NSA. Bryan Gates, EA With 44 years experience in tax law, Bryan s impressive resume includes two decades of teaching IRS practice and procedure to Enrolled Agents and CPAs. He is the initiator of the NAEA s acclaimed National Tax Practice Institute, and the founder of NAEA s EA Journal. Bryan has served NAEA in various capacities, and has received both of the organization s most prestigious awards the Founder s Award and the Excellence in Education Award. In addition, he has authored numerous tax-related books. Wayne Hebert (A-Bear), CPA, ECS Wayne has been a tax and accounting practitioner for 37 years with Wayne Hebert, CPA and Associates in New Orleans, Louisiana. He has 30 years experience as an income tax lecturer. He is the president of the National Center for Professional Education, Inc. Wayne holds a B.S. in Accounting and an M.S. in Taxation. Wayne has served as president and in various other positions for the Louisiana Society of Independent Accountants, an affiliated state organization of the National Society of Accountants (NSA). He is a member of the AICPA and the NSA, and is an Associate member of the NAEA David Mellem, EA David has prepared tax returns for individuals, corporations, partnerships, estates and trusts for 33 years. With over 21 years experience in presenting tax seminars, he has lectured in 32 states; Washington, D.C.; San Juan, Puerto Rico; and London, England. He is a partner of Ashwaubenon Tax Professionals, and provides research/consulting services for Federal tax matters. In addition, he ghost writes full or partial tax returns when fellow tax professionals get stumped. David is a tax reference for many journalists, including money.cnn.com and wallstreetjournalonline.com. He has been quoted in various newspapers around the country, and has been published in NATP s Tax Practitioner Journal and NAEA s EAJournal. David has served as a panel member on IRS TaxTalkToday, and appeared on the Today Show as part of an NAEA panel. An enrolled agent since 1982, he holds a Bachelor s Degree in Accounting and Associate Degrees in Accounting and Data Processing. David is an active member of both the NAEA and the NATP, and is a Fellow of NTPI. Mary R. Mellem, EA Mary has 27 years experience as a tax professional and 20 years experience teaching tax programs throughout the country. She and her husband operate Ashwaubenon Tax Professionals in Green Bay, Wisconsin, where they service 1200 tax and accounting clients each year. Mary holds a Bachelor s Degree in Secondary Education from the University of Wisconsin in the field of Mathematics and Economics, and received the Enrolled Agent designation in Mary is a member of the NAEA and the NATP, and is a Fellow of NTPI. She was a staff member of the NATP for over 13 years, and served as the association s Education Program Supervisor, instructor for the 1040 Video series, and member of the research department. Mary has authored the Client Newsletters for the NAEA Journal for several years, and currently serves on the organization s Public Relations Committee. Jerry Riles, EA, CSA, ABA, ECS Jerry has been a tax and accounting practitioner since 1963 with an accounting and tax practice in Zachary, Louisiana that specializes in small business and individual taxation. He holds a B.S. degree in Accounting from Louisiana State University, and has been enrolled to practice before the Internal Revenue Service (IRS) since For the past 25 years, Jerry has also been a speaker with NCPE. In 1997, he was named the National Association of Enrolled Agents (NAEA) Speaker of the Year. In 2004, he was named the National Society of Accountants (NSA) Speaker of the Year. Additionally, Jerry is an active member of the National Society of Accountants (NSA), National Association of Enrolled Agents (NAEA) and Louisiana Society of Independent Accountants, where he served as president and in various other positions. Beanna J. Whitlock, EA, CSA Beanna is an Enrolled Agent in private practice at Whitlock Tax Service, LLC in San Antonio, Texas. She has served as a tax law instructor for 26 years with emphasis on Limited Liability Company and Choice of Entity presentations. Beanna has taught tax professionals across the country and is an adjunct professor for Auburn University. She is a faculty member of the Society of Certified Senior Advisors, CSA. Beanna has testified before Congress, Treasury and the IRS Oversight Board. She has served on the IRS Information Reporting Program Advisory Council, as well as the IRS Commissioner s Advisory Committee (CAG). She served as the IRS Director of National Public Liaison for Commissioner Mark Everson. Beanna is the author of numerous articles in such publications as Accounting Today, Tax Notes, Newsweek, Time, Ladies Home Journal and Parent s Magazine. She has been interviewed by Brian Williams of NBC Nightly News. Known for her fierce defense of the tax professional community, Beanna is frequently consulted by the Office of Professional Responsibility regarding presentations to the tax community. Donald Williamson, CPA Don is a Professor of Taxation and Director of the Graduate Tax Program at the Kogod School of Business Administration at American University. He has also served as an adjunct professor of law at the Washington College of Law at American University. In addition, Don is a principal in the Falls Church, Virginia accounting firm of LaMonaca & Williamson, CPAs, which specializes in tax compliance and planning for small business and individuals. He is a frequent lecturer to professional groups, and has published numerous articles in a variety of accounting and tax journals, as well as two Tax Management BNA portfolios on the investment credit and net operating losses. Don holds MBA and JD degrees from Cornell University and an LL.M degree from Georgetown University where he was an associate editor of Tax Lawyer. Don has been a speaker for NCPE for nineteen years.

9 NCPE Tax Research Center Designed to meet the needs of small to large accounting firms and individual practitioners who do not have their own tax research department. Everyone who has used the NCPE Tax Research Center has nothing but great things to say about this service. Call Accepted for CPE Credit in All States Where Seminars Are Held: Internal Revenue Service for Enrolled Agents Colorado and Ohio Legal and Judicial Education IBCFP CTEC National Center for Professional Education, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, Web site: These courses are recommended for CPAs, Accountants, Tax Practitioners, Lawyers and Enrolled Agents with basic knowledge of tax and accounting. Upon completion of these courses, participants will be able to apply New Legislation to advise and assist their clients in accounting and tax preparation. Course Level: Intermediate to Advanced in Accounting and Income Tax Preparation Registration Fees and Cancellation Policy The course registration fee includes all workbook materials, seminar instruction, early morning coffee and two refreshment breaks (first day danish is provided). Hotel accommodations and meals are not included. Fees may vary in sponsored cities and states. The registration fee, less a $35 enrollment charge, will be refunded upon written cancellation notice received up to fourteen (14) days before the seminar. Due to financial obligations incurred by NCPE, no refund will be issued on cancellations received within seven (7) days of the seminar date. However, upon a five-day advance notification, a substitute may be sent or registration transferred to another NCPE seminar of choice within twelve (12) months. For more information regarding administration policies such as complaint and refund, please contact our office at (800) NOTE: All materials are copyrighted by the National Center for Professional Education, Inc. No taping or other reproduction of any kind is permitted. If you are disabled and will need assistance, please call or write NCPE. Webinars and study materials are available through NCPE Fellowship. Call (877) for more information

10 Tax and Accounting Workshops Processing Center National Center for Professional Education, Inc. P.O. Box 560 Zachary, LA (800) Fax (225) PRSRT STD U.S. POSTAGE PAID PERMIT #568 Baton Rouge, LA