national center for professional education, inc.2 0 1 2 S p r i n g - S u m m e r S e m i n a r S e r i e s

DYNAMIC TEACHING • NEW MATERIALS • WORKSHOP APPROACH

SSucceSS through SeminarS,Software and Support

NCPE OffersNCPE Offers

NCPE Continues...• TopresenttheRealWorldofTaxation• Toallowclassdiscussionandparticipant/instructorinteraction

-Classsitesareeducationalfriendly• Topresentthebestcoursebooksandworksheets -Alwaysnewlypreparedforeachseminarseries• Tosimplifytaxes

Be NCPE Prepared! Attend NCPE Seminars.

Let NCPE Keep You Up-to-Date with Our Number One Rated Seminars, Our User Friendly Software,

and the Best Research Team in America

Corporations (C&S) and Partnerships (LLCs) Workshop (2 Days)Fiduciary (Form 1041) Workshop (1 Day)

Federal Estate (Forms 706 and 709) Workshop (1 Day)Serving a Maturing Nation (Levels I & II - 2 Days Each) (Level III - 1 Day)

Taxpayer Representation Series (Levels I, II & III - 3 Days Each Level)

NCPE is Offering Five Great Seminars from Which to Choose!

The Worldof Tax

LegislationIs Always

Changing!

H H H H H H H H H H H H H H H H H H H H H H H H H H H H H H H H

H H H H H H H H H H H H H H H H H H H H H H H H H H H H H H H H Hncpe

National Center for Professional Education, Inc.

The National Center for Professional Education was organized twenty-eight 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.

Let NCPE keep you up-to-date. Call 1-800-682-2163 or Fax (225) 654-8000

your registration today.

You can also go to our website for

additional information and

to register online:

www.ncpeseminars.com

Practitioner’s Clinic• RecentDevelopments• NCPE’sFamousPractitioner’sTaxHelpers• NCPE’s“Famous”QuickLookFederalTaxDataSheets(LocateMostUsedTaxFactsandInformationQuickly)

• Up-to-DateRevenueRulings,IRSNotices,Hot TopicsandPlanningIdeas

New and Proposed Legislation• TemporaryPayrollTaxCutContinuationActof2011(TPTCA)

• MiddleClassTaxReliefandJobCreationActof2012(MCTRA)

• Proposed-SmallBusinessTaxCutAct• Proposed-SmallBusinessJobsandTaxReliefActof2012

Small Business Concerns• IndependentContractorvs.EmployeeControversy -WorkerClassification -HowManyofYourClientsShouldUse VoluntaryClassificationSettlementSystem?

• ComparisonofForm8938andFBARRequirements

• DepreciationStrategies• NewRepairRegulations -StrategiesRequiredtoBeRevised• FringeBenefits• ConstitutionalChallengetotheHealthCareAct• AndMuchMore!

S Corporation Common Problems• SCorporationsAreUnderAttackbyIRSandGAOs

• WhatIsReasonableCompensation?• DoYouKnowtheOpenAccountDebtRules?• FixingSElectionProblems• AndMore!

Partnership Taxation• Page1Form1065Issues• ArePartnersEmployees?• UnreimbursedPartnershipExpenses• AndMuchMore!

Limited Liability Companies• DisregardedEntitiesIssues• TaxImpact -SingleMembertoPartnership -PartnershiptoSingleMember• HusbandandWifeBusinesses• FormSS-4• OtherIssues

What Is the IRS Doing?• IRSIsChanging: -LienProcedures -Offer-In-Compromise -InstallmentAgreements• ExaminationCoverage• OtherChanges

Transactions Between Partners (Members) andPartnerships (LLCs)• GuaranteedPayments• FringeBenefits:HealthInsurance• PremiumsandHSAContributions• Partner-PaidExpensesforPartnershipExpenses• Partner’sHomeOfficeDeduction• LoansfromPartnersvs.Capital Contributions

Entity Distribution Rules• Nonliquidatingvs.Liquidating• Form1099vs.ScheduleK-1Reporting• TaxConsequences

Understanding the Five Sets of Ordering Rules for S Corporations• StockBasis• SpecialElectionStockBasis• DebtBasis• AAA• NetNegativeAdjustment

Design of Capital Structure• EquityorDebt?• ThinCapitalizationIssues• Section1244Stock:OrdinaryLossDeduction• Section1202Stock:ExclusionofGainExclusion

Advanced Partnership (LLC) Issues• MinimizingS/ETaxofLLCManagingMembers• TechnicalTermination• Section754Election

Ethics: Tax Practice Responsibilities• DueDiligence• EconomicSubstance• DefensesAgainstPreparerPenalties• TaxResearch

And Much, Much More!

2012 Spring-Summer Seminar AgendaCorporations (C&S) and Partnerships (LLCs) Workshop

NCPE presents a comprehensive review of the many tax law changes enacted in late 2011.

These changes demand that practitioners focus on tax planning strategies for our small business clients - corporations, partnerships and LLCs.

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.13&14 *Sponsor: Arizona Society of

Enrolled Agents. Call NCPE to register.

ARKANSAS*Fayetteville-Aug.28&29 *Sponsor: Arkansas Society of

Enrolled Agents. Call NCPE to register.

COLORADO*Colorado Springs-Sept.20&21*Denver-Sept.20&21*Grand Junction-Sept.20&21 *Sponsor: Public Accountants

Society of Colorado. Please call (303) 452-8227 or (800) 578-4451 for registration.

www.coloradoaccountant.org

FLORIDA*Ft. Lauderdale-Sept.27&28*Ft. Myers-July31&Aug.1*Orlando-Sept.5&6*Palm Beach-Aug.2&3*Pensacola-Aug.27&28*Sarasota-Sept.26&27*Tampa-Aug.2&3 *Sponsor: Florida Society of

Enrolled Agents. Call NCPE to register.

GEORGIA*Atlanta-Aug.22&23

*Sponsor: GAEA Educational Foundation, Inc. Call NCPE to register.

**Savannah-Sept.10&11**Sponsor: Georgia Association

of Public Accountants. Call NCPE to register.

ILLINOISChicago-Aug.15&16Call NCPE to register.

INDIANASchererville-Aug.14&15Call NCPE to register.

LOUISIANA*Baton Rouge-Oct.4&5*New Orleans-Sept.27&28 *Sponsor: Louisiana Society of

Independent Accountants. Call (225) 769-2600 (in

Louisiana) or (800) 847-6276 (outside of Louisiana) to register and for location information.

MASSACHUSETTS*Boston/Dedham-Aug.8&9 *Sponsor: Massachusetts

Society of Enrolled Agents. Call NCPE to register.

NEVADALas Vegas-Aug.29&30Call NCPE to register.

NEW JERSEY*Atlantic City-Oct.1&2*Mt. Laurel/Philadelphia-Oct.1&2*Saddlebrook-Aug.16&17 *Sponsor: New Jersey Society

of Enrolled Agents. Call NCPE to register.

NEW YORK*Albany-Aug.20&21*Long Island/Melville-Aug.23&24*Syracuse-Sept.27&28*White Plains-Aug.21&22

*Sponsor: New York State Society of Enrolled Agents. Call NCPE to register.

NORTH CAROLINA*Charlotte-Aug.23&24*Greensboro-Aug.21&22 *Sponsor: North Carolina

Society of Enrolled Agents. Call NCPE to register.

OHIOCincinnati-Aug.22&23Cleveland-Aug.9&10Call NCPE to register.

PENNSYLVANIA*Allentown-Sept.27&28 *Sponsor: Pennsylvania Society

of Enrolled Agents. Call NCPE to register.

RHODE ISLAND*Providence-Aug.16&17 *Sponsor: Rhode Island Society

of Enrolled Agents. Call NCPE to register.

SOUTH CAROLINAColumbia-Aug.6&7Call NCPE to register.

TENNESSEE*Knoxville-Aug.20&21 *Sponsor: Tennessee CPE for

Tax Practitioners. Call NCPE to register.

TEXAS*Dallas-Sept.19&20*Houston-Aug.28&29 *Sponsor: Texas Society of

Enrolled Agents. Call NCPE to register. **Plano-Aug.28&29**Call (972) 985-0011 to

register.

VIRGINIASpringfield-Aug.7&8Call NCPE to register.

WASHINGTONSeattle-Aug.13&14 Call NCPE to register.

WISCONSINMilwaukee-Aug.13&14Call NCPE to register.

•

NCPE Seminars

Serving a Maturing Nation (Levels I & II - 2 Days Each, Level III - 1 Day)Accountants are finding they need to be up-to-date on financial matters facing seniors. The seminars are designed for accountants working with this market segment.

• Principles of Fiduciary Accounting• Line-by-Line Return Analysis• Distributable Net Income (DNI) & Income Distribution Deduction • Sale of Decedent’s Residence• IRA & Qualified Plan Distributions After Death

• Income in Respect of Decedent (IRD)• Decedent’s Medical Expenses• Final Decedent’s Return Jointly With Surviving Spouse• Elections Regarding Decedent’s Savings Bonds & Distributions After Year-End

• History of Taxation• Tax Research - Orders of Authority - Internal Revenue Manual - Taxpayer Bill of Rights• IRS Architecture - Adm. Law & Tax Practice - Profile of the IRS

• IRS Functions - Examination• Criminal Investigation - Appeals - Collections• Problem Resolution• FOIA & Privacy• Penalties• Reasonable Cause

• Rights of Tax Practitioners• Duties of Tax Practitioners Return Preparer Office• Office of Professional Responsibility• Circular 230• Professional Ethics• Practice

• IRS Examination Function - IRS Procedure Approach - Practitioner Approach• Service Center Correspondence• Office Exam• Field Exam• Mission of IRS• Special Examination Topics: - Delinquent Returns - MSSP

• Economic Reality - Employment Tax - Independent Contractor• Administrative Summons• Criminal Investigation• Protection Tools - Taxpayer - Practitioner• Appeals

• Settlement - Options - Philosophies - Hazards of Litigation• United States Tax Court - Options - Settlement

• Collection Function - Service Center - ACS - Field Collection• Enforcement - Liens - Levys - Seizures

• Trust Fund - Recovery• Transferee - Liability • Recovery• Installment Agreements• Offers in Compromise

• Federal Tax Lien • Bankruptcy• Effects on Tax Collection• Case Studies• Practical Application• Useful tools

• The Estate Tax Audit• The Probate Process & Duties of the Personal Representative• Executor’s Liability for Estate Tax• Composition & Valuation of the Gross Estate• Retained Life Estate• Alternate Valuation Date Special Use Valuation Rate

• Qualified Terminable Interest Property• Checklist of Deductible Administration Expenses• Portability & Decedent Liabilities of Applicable Exclusion• Generation Skipping Transfer Tax• State Death Tax Filing

Level I - What 79 Million Baby Boomers Need to Know

Level III - Financial & Estate Planning

Level II - Essentials of Estate & Trust Taxation

Fiduciary (Form 1041) Workshop (1 Day) Taxpayer Representation Series (Levels I, II & III - 3 Days Each)

Federal Estate (Forms 706 and 709) Workshop (1 Day )

FIDUCIARY SEMINARS - DATES AND LOCATIONS*Denver, CO - July 25 Las Vegas, NV - July 18 Sarasota, FL - July 11

*Register at www.coloradoaccountant.org or call 800-578-4451.Call NCPE (800) 682-2163 or visit www.ncpeseminars.com to register for all other locations.

FEDERAL ESTATE SEMINAR - DATES AND LOCATIONS*Denver, CO - July 26 Las Vegas, NV - July 19 Sarasota, FL - July 12

*Register at www.coloradoaccountant.org or call 800-578-4451.Call NCPE (800) 682-2163 or visit www.ncpeseminars.com to register for all other locations.

*Register at www.coloradoaccountant.org or call 800-578-4451.**Sponsor - Houston Chapter of TXSEA. Call (713) 522-9000 to register.

Call NCPE (800) 682-2163 or visit www.ncpeseminars.com to register for all other locations.Call NCPE (800) 682-2163 or visit www.ncpeseminars.com to register.

Upon completion of all Levels (I, II & III) NCPE will present a certificate representing your Specialty in Tax Controversy (STC).

•Social Security Issues•Medicare Issues•Reverse Mortgages

• Income Tax & Retirement Planning for the Elderly•Medigap Insurance Issues

•Long-Term Care Insurance•Medicaid Issues

• Drafting the Final Will & Testament• Planning with Trusts

• Collateral Planning Documents• Lifetime Gift Planning• Alternative to Gifts

• Executive Compensation Planning• Charitable Planning

•Estate & Gift Tax Return Preparation (Forms 706 and 709)

•Fiduciary Income Tax Return Preparation (Form 1041)

2012 DATES AND LOCATIONSLevel I - Charlotte, NC - June 20 & 21 Long Island, NY - June 19 & 20 *Denver, CO - May 21 & 22 New Orleans, LA - July 26 & 27 **Houston, TX - July 19 & 20 Phoenix, AZ - July 16 & 17 Las Vegas, NV - July 16 & 17 Sarasota, FL - July 9 & 10 Little Rock, AR - July 25 & 26 Level II - *Denver, CO - July 25 & 26 Sarasota, FL - July 11 & 12 Las Vegas, NV - July 18 & 19Level III - *Denver, CO - July 27 Sarasota, FL - July 13 Las Vegas, NV - July 20

2012 DATES AND LOCATIONSLevel I - Albany, NY - June 18 - 20 Phoenix, AZ - Aug. 27 - 29 Ft. Lauderdale, FL - June 4 - 6 Level II - Albany, NY - July 9 - 11 Phoenix, AZ - Sept. 17 - 19 Ft. Lauderdale, FL - June 25 - 27Level III - Albany, NY - Aug. 6 - 8 Phoenix, AZ - Oct. 3 - 5 Ft. Lauderdale, FL - July 30 - Aug. 1

You Prepared It! You Defend It! This is not grandma’s old tax practice anymore. IRS has placed the responsibility of America’s taxpayers to file complete and accurate tax returns on tax professionals with resulting penalty and possible loss of ability to prepare returns. Do not let this happen to you!NCPE’s 3 level Taxpayer Representation Series, led by Bryan Gates, EA, with his unequaled knowledge and experience in IRS practice and procedure will instruct this fast-paced class in a small group setting, maximizing your learning experience. Enrolled Agents (EA), Certified Public Accountants (CPA), Attorneys or Registered Tax Return Preparers (RTRP): If you are in the business of tax and intend to continue your tax practice, you must attend these sessions.

Level I (3 Days) Tax professionals will have intimate knowledge of all working functions of the Internal Revenue Service. Practitioners will understand the procedures of Administrative law and how they can navigate the waters of the IRS to assist their clients.

Level II (3 Days) The tax practitioner will be well versed in the areas of the Examination and Appeals Function of the Internal Revenue Service. Potential pitfalls associated with the Criminal Investigation Function will be known and understood.

Level III (3 Days) Upon completion of Level III, the tax professional will be well versed in the area of the Collections Function of IRS. The practitioner will be prepared to enter the advanced field of Collections Representation and ready to address the many administrative nuances required to affect satisfying settlement negotiations with the IRS.

Public Accountants Society of Colorado 2012Please mail registration to:PASC, PO Box 1078, Eastlake, CO 80614-1078; or call (303) 452-8227 or (800) 578-4451 or fax to (303) 457-0770. Please visit our website at www.coloradoaccountant.org.

Registration Form

Please enroll me/us for the:Corporations, Partnerships & LLCs Workshop - 16 CPE Credits

____Sept.20&21 The Clarion Inn – 755 Horizon Dr. (Exit31&I-70) Colorado Springs, CO 80920, (719) 598-5770 HotelRate-$79pernight____Sept.20&21 The Academy Hotel – 8110 N. Academy Blvd., (Exit150&I-25) Colorado Springs, CO 80920, (719) 598-5770 HotelRate-$79pernight____Sept.20&21 Ramada Plaza – 10 E. 120th Ave., (120thAve&I-25) Northglenn, CO 80233, (303) 452-4100 HotelRate-$74pernight

PASC/NSAMemberEarlyBirdRate______$340 PASC/NSAMemberPrice_____$400Non-MemberEarlyBirdRate ______$395Non-MemberPrice _____$455

Serving a Maturing Nation (Levels I, II & III)

Location:All3Levels-Ramada Plaza – 10 E. 120th Ave., (120thAve&I-25) Denver, CO 80233, (303) 452-4100 HotelRate-$74pernight

Level I - 16 CPE Credits - May 21-22PASC/NSAMemberEarlyBirdRate______$350 PASC/NSAMemberPrice_____$410Non-MemberEarlyBirdRate ______$405Non-MemberPrice _____$465

Level II - 16 CPE Credits - July 25-26PASC/NSAMemberEarlyBirdRate______$350 PASC/NSAMemberPrice_____$410Non-MemberEarlyBirdRate ______$405Non-MemberPrice _____$465

Level III - 8 CPE Credits - July 27PASC/NSAMemberEarlyBirdRate______$250 PASC/NSAMemberPrice_____$275Non-MemberEarlyBirdRate ______$280Non-MemberPrice _____$305

Group Discount for all groups of 3 or more from the same firm for the same seminar. Subtract $10 per attendee:

$_____x_____=TotalAmount$______-$______(GroupDiscountfor3ormore)=$______Pricexnumberattending.Subtract$10perattendeeifapplicable=GrandTotal

Name(s)_______________________________________________________________________

CompanyName_________________________________________________________________

Addressforcorrespondence:________________________________________________________

City____________________________________________State________Zip______________

Phone(_____)______________Fax(_____)_____________Email______________________

____ Email confirmation of my registration is fine. ____ I prefer a mailed postcard for confirmation.

Register at least 3 weeks before the seminar and save up to $145 with our Early Bird Discount!

Check#(payabletoPASC)___________GrandTotal__________

OrCharge:__________VISA__________MasterCard__________Discover

CardNo._________/_________/_________/_________/ExpirationDate________

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*** Please let us know if you have any food issues which require special meals. We will do our best to make accommodations, but we need to know in advance to give

the hotel preparation time. Please inform us at the time of registration. ***State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.

John Ayers, CPAA 21-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, and 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.

Cosimo Borzumate, EACosimo is an Enrolled Agent who has been in private practice since 1977. He holds an Associates’ Degree in Computer Science, and is a graduate of NAEA Education Foundation’s and Legacy Series Instructor Developmental and Course Development Workshops. Cosimo has 24 years of experience teaching Federal Tax Law throughout the United States, as well as at conferences for NAEA, NATP, and their affiliates. The recipient of the Award of Merit in Taxation from the Accreditation Council, he is a Fellow of the National Tax Practice Institute and graduate programs, and an active participant in the American Academy of Tax Practice. Cosimo is also an active member of several associations, including the National Association of Tax Professionals, where he is a past board member and instructor, the National Association of Enrolled Agents, where he served on the Government Relations Committee, and the National Association of Accountants.

Wayne Hebert (A-Bear), CPA, ECSWayne has been a tax and accounting practitioner for 39 years with Wayne Hebert, CPA and Associates in New Orleans, Louisiana. He has 31 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 34 years. With over 22 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 28 years experience as a tax professional and 21 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 1990. 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 14 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, ECSJerry 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 1976. For the past 26 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, CSABeanna 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 27 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, CPADon 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 20 years.

Meet the Speakers

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, 37219-2417. Web site: www.nasba.org

ThesecoursesarerecommendedforCPAs,Accountants,TaxPractitioners,LawyersandEnrolledAgentswithbasicknowledgeoftaxandaccounting.

Uponcompletionofthesecourses,participantswillbeabletoapplyNewLegislationtoadviseandassisttheirclientsinaccountingandtaxpreparation.

Course Level: Intermediate to Advanced in Accounting and Income Tax Preparation

Registration Fees and Cancellation Policy

Thecourseregistrationfeeincludesallworkbookmaterials,seminarinstruction,earlymorningcoffeeandtworefreshmentbreaks(firstdaydanishisprovided).Hotelaccommodationsandmealsarenotincluded.Feesmayvaryinsponsoredcitiesandstates.Theregistrationfee,lessa$35enrollmentcharge,willberefundeduponwrittencancellationnoticereceiveduptofourteen(14)daysbeforetheseminar.

DuetofinancialobligationsincurredbyNCPE,norefundwillbeissuedoncancellationsreceivedwithinseven(7)daysoftheseminardate.However,uponafive-dayadvancenotification,asubstitutemaybesentorregistrationtransferredtoanotherNCPEseminarofchoicewithintwelve(12)months.Formoreinformationregardingadministrationpoliciessuchascomplaintandrefund,pleasecontactourofficeat(800)682-2163.

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.

NCPE Tax Research CenterDesignedtomeettheneedsofsmalltolargeaccountingfirmsandindividualpractitionerswhodonothavetheirowntaxresearchdepartment.EveryonewhohasusedtheNCPETaxResearchCenterhasnothingbutgreatthingstosayaboutthisservice.Call1-800-682-2163.

Accepted for CPE Credit in All States Where Seminars Are Held:•InternalRevenueServiceforEnrolledAgents•ColoradoandOhioLegalandJudicialEducation•IBCFP•CTEC

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