Tax Preparer Connections, Inc. P.O. Box 398 Bath, MI 48808-0398

PRSRT STD U.S. POSTAGE

PAID LANSING, MI

PERMIT #1096

GEAR UP and Tax Preparer Connections

Bring You the Best Federal Tax Seminars!

GEAR UP Healthcare Reform Seminar, Sept. 29 in Indianapolis! GEAR UP Business Entities Seminar, Sept. 30 in Indianapolis! GEAR UP 1040 Tax Seminar, Dec. 8-9 in Louisville! GEAR UP 1040 Tax Seminar, Dec. 10-11 in Indianapolis!

. . . Now Offered in Louisville and Indianapolis!

As tax prep franchises and DIY tax prep software sap revenues from your 1040 business, you need tools to adapt and seize opportunity.

Get Those Tools with GEAR UP Seminars and Tax Preparer Connections.

Education + Resources = Profits

GEAR UP Seminars are presented by tax professionals who do EXACTLY what you do: prepare taxes. Gear Up programs not only educate you, they show you how to develop skills your competitors lack, how to handle those “sticky” situations, and how to work efficiently to maximize your time and billings. Tax Preparer Connections provides tools to help you diversify services, develop and grow a client base that utilizes those services, and create valuable non-1040 revenue streams. Our weekly e-letter, expert service tutorials, timely webinars, and vendor partnerships keep you dialed in to the constant changes in the industry and show you how to seize the opportunities your competition doesn’t.

Make More Money This Tax Season with GEAR UP and TPC!

Exchanges (Marketplace): What they are and how they work; Plati-num, Gold, Silver and Bronze plans; what is the difference between state and federally run exchanges?; essential benefits; minimal es-sential coverage, and review of the application. Grandfathered Plans: Can you keep yours? Self-Insured Plans: Why small businesses may want one Employers: What all small employers need to know; traps small employers need to avoid; options for small employers; DOL filing requirements; how employees can be rewarded for healthy behav-iors; renewing business policies before January 1, 2014, and what’s new in the health care credit for 2014. Employer Mandate: What employers are subject to the penalty? What is a large employer? What are the two penalties and when do they become effective? How are the penalties calculated? What are strategies to avoid the penalties? What is the importance of a skinny plan? How are the penalties paid and reported? How are employee hours measured? What are the options for measuring an em-ployee's hours? Controlled groups, leased workers and independent contractors. The 0.9% Additional Medicare Tax: Who has to pay it? How to avoid it? How is it calculated? How is it reported and paid? When must an employer withhold? What income is excluded?

The 3.8% Net Investment Income Tax: Who is subject to this tax? How is it calculated? How do you avoid it? What deductions are allowed? What interest is not subject to the tax? How are passive activities impacted? What are exceptions to the rule regarding rent-als as passive? What does it mean for self-rentals? What does this mean for grouping elections? What must a real estate agent do to avoid the tax? How are active and passive S corporation owners and partners impacted? What gains are subject to the tax? What special reporting is required for active pass-through owners? What income is exempt from Medicare taxes? Individual Mandate: How is it calculated? Who must pay? Who is exempt? What is the short coverage gap period? What is adjusted household income? Treating undocumented workers. Premium Assistance Credit: What is the big surprise? Who quali-fies? How is the calculation made? How is the credit paid? What is household income? Other: What your individual clients need to know; What your busi-ness clients need to know; What is the spousal trap? Various tax provisions; What forms need to be filed; What union workers need to know. Employers: What must small employers file/report this year? How does the 2.3% device tax impact you and your clients?

Join for Just $35!

Tax Preparer Connections was formed in 2011 to help small tax practices better compete in a fast-

changing tax preparer industry, providing tools to help professionals diversify services and grow revenues. Offering service expansion aids in business tax consulting and preparation, tax representation, growth through acquisition, marketing, and more, Tax Preparer Connections can be your partner in achieving a more profitable business. Visit us at www.taxpreparerconnections.com to learn more!

The Fastest-Growing Service Opportunity Since TRA ‘86!

GEAR UP’s Healthcare Reform Seminar Monday, September 29, 2014 - Marriott North, Indianapolis, IN 8 CPEs in Federal Tax Education Beginning this fall, the Affordable Care Act, commonly known as Obamacare, takes total effect, and that brings new and extensive compli-ance requirements for tax advisors and preparers for both individual and business clients. The GEAR UP Healthcare Reform Seminar not only makes sense of the new law but it insures you have the knowledge to expertly advise clients on coverage options and tax reduction strate-gies. Here’s what the GEAR UP team will cover:

About Our Speaker and Expert . . . John Stevko, a longtime speaker for GEAR UP

Seminars and former managing partner of GEAR UP, has long been a favorite of seminar participants. When the ACA passed, John immediately developed this comprehensive course for tax professionals, and has consistently updated it to insure you receive the most accurate and current information on this complex law. His seminars are lively and energetic, as well as fast-paced, and his interaction with audiences insures reinforcement. As a fellow practitioner, he delivers the information the way you need it to insure you are fully prepared to offer this service AND profit from doing it.

Reference Guide Bonus . . . Seminar registrants receive GEAR UP’s Healthcare Reference Guide containing important refer-

ence materials for advising clients, completing compliance requirements, and reporting on federal forms. It also houses the day’s powerpoint slides, allowing participants to make notes for future use.

Seminar Fees: TPC Member $185 New TPC Member $220 * Non-Member $255 * fee includes 1-year membership in Tax Preparer Connections (see registration panel for details)

Bonus Coverage: Obamacare Impact on Business Taxes!

GEAR UP Business Entities Tax Seminar Tuesday, September 30, 2014 - Marriott North, Indianapolis, IN 8 CPEs in Federal Tax Education

The GEAR UP Business Entities Seminar offers a comprehensive update on federal small business taxes. The 2014 edition will examine the impact of the Budget Control Act of 2011, discuss the sweeping proposed and temporary regulations affecting all taxpayers that acquire, produce or improve property, update practitioners on informational reporting and Form 1099-K, examine 2014 and future impacts of the Health Care reform legislation as it impacts business, and looks ahead to anticipated post-election tax reform. In addition, presenters will delve into various entities issues, including entity advantages, selections, and making conversions. The seminar will also highlight new court rulings, IRS regulations, and other updates relevant to small business tax advisors.

If you have a business tax clientele or 1040 clients who file a Schedule C, this is essential education that helps you better man-age tax planning and preparation services. And with GEAR UP’s comprehensive reference guide filled with sample returns, how-to’s and important reference information, along with a great CD that lets you search and find things FAST, you’ve got essential tools that put you far in front of your competition!

Seminar Fees: TPC Member $185 New TPC Member $220 * Non-Member $255 * fee includes 1-year membership in Tax Preparer Connections (see registration panel for details)

The Nation’s Best Federal 1040 Seminar!

GEAR UP 1040 Tax Seminar Bonus Coverage on Obamacare as it Impacts 1040 Filers! Two Convenient Locations: December 8-9, 2014, Ramada Plaza Hotel, Louisville, KY December 10-11, 2014, Marriott North, Indianapolis, IN 16 CPEs in Taxation (3 federal tax update; 13 federal tax education)

As the Affordable Care Act (ACA) takes full effect in 2014, tax preparers will assume more IRS compliance requirements as cli-ents seek professional counseling on complying with the new law. GEAR UP speakers will cover these critical areas in addition to covering these important areas:

identity theft and tax return fraud claims; AMT; wages and other income; deferred compensation; retirement issues from plan-ning to savings opportunities; distributions; education planning issues; analysis of tax rates; handling interest and dividends; capital gains and losses; installment sales; passive and rental activities; sale of principal residence; debt forgiveness and fore-closures; personal tax credits; gambling income; foreign income, accounts and credits; filing status, dependents and the kiddie tax; divorce issues; adjustments to income; handling military issues; employee business expenses; decedent final income tax issues; handling pass-through entities; self-employment tax issues; Schedule C issues and traps; independent contractors; busi-ness use of the home; depreciation and amortization; business tax credits; sale of a business assets; the nanny tax; like-kind exchanges, and tax practice procedures to limit liability. The two-day seminar comes with a 600-plus page reference guide filled with important information and a searchable CD so you can locate accurate information quickly during the preparation season. Best of all, presenters are practicing preparers just like you, so their presentations connect with the real life situations you encounter!

Seminar Fees: TPC Member $305 New TPC Member $340 * Non-Member $375 * fee includes 1-year membership in Tax Preparer Connections (see registration panel for details)

REGISTRATION FORM: 2014 TPC-sponsored GEAR UP Seminars COMPLETE ONE FORM PER EVENT ONLY * DUPLICATION IS ACCEPTABLE

Circle One Please: TPC Member New TPC Member * Non-Member

* Membership in Tax Preparer Connections is $35. It offers many perks including discounts on TPC-sponsored seminars and webinars; receipt of a weekly e-newsletter filled with tax, practice growth, and related industry news; opportunities to grow your skills and services, and discounts on various industry aids. Select “New TPC Member” to instantly join and save $35 on a seminar! Learn more: taxpreparerconnections.com.

Seminar Fee Clarifications: To qualify for the Tax Preparer Connections Member rate, registrants must be a member of TPC or pay the “New TPC Member Rate” which includes the $35 annual dues. On-site registration for any TPC-sponsored seminar, if available, add $25 to the fee. Registra-tion fee includes workbook, lunch, and liquid refreshments. Participants should bring paper, pens, pencils, and highlighters for note taking.

Seminar Refund Policy: Cancellations must be received no later than five (5) business days prior to the event. Cancellations made after that date will have applicable administrative fees deducted from the refund. “No Shows” to an event forfeit entire fee with materials mailed.

Seminar Schedule: Seminar registration for each seminar begins at 7:00 a.m.; class begins promptly at 8:00 a.m.; lunch at 11:45; class resumes at 12:30 p.m.; class adjourns at 4:30 p.m. EXCEPTION: Seminar schedule for GEAR UP 1040 in Indianapolis is 8:00 a.m. until 6:00 p.m. on December 10 and 8:00 a.m. until 2:30 p.m. on December 11. Times subject to change and notification.

CPE Credits: Tax Preparer Connections is an approved IRS CPE Provider and reports CPEs earned at TPC events for those participants who provide a Preparer Tax Identification Number (PTIN). GEAR UP Continuing Professional Education credits are accepted by the IRS, state boards of accoun-tancy, and the Accreditation Council for Accountancy and Taxation. Call 517-580-0808 with any questions.

Overnight Accommodations: Hotel accommodations for each event are included on the e-mail confirmation you will receive upon completion and payment of your seminar registration.

TO REGISTER: Fill out the information below, include payment (check/money order payable to Tax Preparer Connections, or credit card payment below), and mail registrations to TPC, P.O. Box 398, Bath, MI 48808. Fax registrations with credit card payment information to 517-641-4402.

(please print) REGISTRANT NAME: ______

STREET ADDRESS: ______

CITY: ___ STATE: ZIP: ______

BUSINESS PHONE: ____________________________________________ FAX: ______________________

E-MAIL ADDRESS: ______________________

2014 TPC-GEAR UP Seminar Dates, Locations, and Fees:

GEAR UP Healthcare, 9-29-14 (Indianapolis): TPC Member $185 New TPC Member (w/membership) $220 * Non-Member $255 GEAR UP Bus Entities, 9-30-14 (Indianapolis): TPC Member $185 New TPC Member (w/membership) $220 * Non-Member $255 GEAR UP 1040, 12-8/9-14 (Louisville): TPC Member $305 New TPC member (w/membership) $340 * Non-Member $375 GEAR UP 1040, 12-10/11-14 (Indianapolis): TPC Member $305 New TPC member (w/membership) $340 * Non-Member $375

SEMINAR PROGRAM AND DATE: __ ______

TOTAL FEE ENCLOSED: _______________________________________ Check # _________________________________________

CREDIT CARD PAYMENT (circle type of card): VISA MASTERCARD DISCOVER AMEX ACCOUNT NUMBER: ______________

EXPIRATION DATE: ________________________ CREDIT CARD BILLING ZIP CODE: ___________________________________________________

CARDHOLDER SIGNATURE: ______

FOR ADDITIONAL INFORMATION, CALL TAX PREPARER CONNECTIONS AT (517) 580-0808

MAIL COMPLETED FORM AND CHECK (Payable to Tax Preparer Connections) TO: TPC-GEAR UP, P.O. BOX 398, BATH, MI 48808