national center for professional education, inc.2 0 1 3 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 andSupport

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 and the Best Research Team in America

Corporations (C&S) and Partnerships (LLCs) Workshop (2 Days)Fiduciary (Form 1041) and Federal Estate (Forms 706 and 709) Workshop (2 Days)

Serving a Maturing Nation (Levels I & II - 2 Days Each) (Level III - 1 Day)

NCPE and NCPE Fellowship Are Presenting the Following SeminarWhat’s Happening in the World of Taxation (2 Days)

NCPE Is Offering Four Great Seminars from Which to Choose!

The World ofTax LegislationIs Changing!

Are You Ready?

ncpe

The National Center for Professional Education was organized twenty-nine 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 Fellowship - Consider joining!Join NCPE Fellowship today and learn ways to enhance your practice. Members receive up-to-date changes to tax laws, NCPE’s famous newsletters, as well as other important information.

Call (800) 465-2767 or go online to www.ncpefellowship.com to learn more about the benefits of being a member.

National Center for Professional Education, Inc.

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

2013 Spring-Summer Seminar AgendaCorporations (C&S) and Partnerships (LLCs) Workshop (2 Days)

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

• Up-to-DateRevenueRulings,IRSNotices,Hot TopicsandPlanningIdeas

New and Proposed Legislation• AmericanTaxpayersReliefAct• NewI-9andForm941• SmallBusinessTaxReformProposals• NewLegislation

Small Business Concerns• VoluntaryClassificationSettlementProgram(VCSP)

-ExpansiontoTaxpayersWhoDon’tQualify UnderOriginalProgram

-HowManyofYourClientsShouldUseVoluntaryClassificationSettlementSystem

• RepairRegulationsUpdate• FringeBenefits -ImpactofAffordableCareAct• ForeignTaxComplianceRequirements -Form5471Issues -FATCATimelineandEffectiveDates• AffordableCareAct -Changesfor2014

S Corporation Common Problems• SCorporationsAreUnderAttackbyIRSandGAOs

•WhatIsReasonableCompensation?• Practitioner’sPreparationIssues -HowtoDoIt!

Partnership Taxation• Pages1and5Issues,Form1065• UnreimbursedPartnershipExpenses• DebtIssues• MuchMore!

Limited Liability Companies• DisregardedEntitiesIssues• TaxImpact -SingleMemberorPartnership -PartnershiptoSingleMember• HusbandandWifeBusinesses• AvoidingTrapsWhenElectingSCorporationStatusforanLLC

What Is the IRS Doing?• NewOffer-In-CompromiseTools• RespondingtoIRS’sFourNewUnder-ReportingLetters

How the American Taxpayer Relief Act AffectsConduit Returns• Section179ExpensingandBonusDepreciation• GainonSection1202Stock• AccumulatedEarningsTax• PersonalHoldingTax• SCorporationBuilt-InGainTax• BusinessCredits• WhatEmployersNeedtoKnow

Business Entity Formation Issues• ChoiceofEntity• Tax-FreevsTaxable• AssumptionofLiabilities• StrategicTaxElections• ComplianceandDisclosures

Ethics - Due Diligence Protection• TheConceptofDueDiligence• ReasonableCauseException• EngagementLetters• DueDiligenceChecklistforForms1120,1120Sand1065

• SubstantiationRules

Planning Techniques to Avoid or Defer Gain onLiquidation• TaxConsequences• AvoidingProblemAssetsandLiabilities• GiftsofStock• UsinganInstallmentSale• PartialLiquidationandReorganizingItems

Avoiding the Partnership (LLC) Technical Termination Trap•WhatTriggersaTechnicalTermination?• TaxConsequencesandPotentialBenefits• TaxReturnReporting

Understanding S Corporate Distributions• ProperTreatmentofDistributionsDependsonWhatEquityAccountsArePresent-AAAandE&P

• PropertyDistributions• DisproportionateDistributionandSecondClassofStockRule

• DistributionvsWages• ConversionofDebttoEquity

And Much, Much More!

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 Hrs CPE)

ARIZONA*Phoenix-Aug.27&28 *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.18&19*Denver-Sept.19&20 *Sponsor: Public Accountants

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

www.coloradoaccountant.org

FLORIDA*Ft. Lauderdale-Sept.25&26*Ft. Myers-Aug.1&2*Orlando-Sept.16&17*Palm Beach-Aug.15&16*Pensacola-Aug.13&14*Sarasota-Sept.24&25*Tampa-Aug.8&9 *Sponsor: Florida Society of

Enrolled Agents. Call NCPE to register.

GEORGIA*Atlanta-Aug.13&14

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

**Savannah-Aug.5&6**Sponsor: Georgia Association

of Public Accountants. Call NCPE to register.

ILLINOISChicago-July29&30Call NCPE to register.

INDIANASchererville-July29&30Call NCPE to register.

LOUISIANA*Baton Rouge-Oct.3&4*New Orleans-Sept.26&27 *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.19&20 *Sponsor: Massachusetts

Society of Enrolled Agents. Call NCPE to register.

NEVADALas Vegas-Aug.28&29Call NCPE to register.

NEW JERSEYAtlantic City-Oct.7&8Philadelphia/Mt. Laurel-Sept.18&19Saddlebrook/HasbrouckHeights-Sept.23&24

Call NCPE to register.

NEW YORK*Albany-Aug.12&13*Long Island/Melville-Aug.19&20*Syracuse-Sept.24&25*White Plains-Aug.20&21

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

NORTH CAROLINA*Charlotte-Aug.14&15*Greensboro-Aug.21&22 *Sponsor: North Carolina

Society of Enrolled Agents. Call NCPE to register.

OHIOCincinnati-Aug.20&21Cleveland-Aug.13&14Call NCPE to register.

PENNSYLVANIAAllentown-Sept.17&18Philadelphia/Mt. Laurel-Sept.18&19Call NCPE to register.

RHODE ISLANDProvidence-Sept.25&26 Call NCPE to register.

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

TENNESSEE*Knoxville-Aug.21&22 *Sponsor: Tennessee CPE for

Tax Practitioners. Call NCPE to register.

TEXAS*Dallas/Grapevine-Sept.17&18

*Houston-Aug.26&27 *Sponsor: Texas Society of

Enrolled Agents. Call NCPE to register. **Dallas/Plano-Aug.29&30**Call (972) 985-0011 to

register.

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

WASHINGTONSeattle-Aug.29&30 Call NCPE to register.

WISCONSINMilwaukee-July31&Aug.1Call NCPE to register.

• NCPE Specialized Seminars

Essentials of Estate & Trust Taxation - Level II (2 Days - 16 Hrs CPE)Fiduciary (Form 1041) and Federal Estate (Forms 706 and 709)

NCPE and the NCPE Fellowship PresentWhat’s Happening in the World of Tax! (16 hours CPE)

June 27 & 28 in Las Vegas

*Register at www.coloradoaccountant.org or call 800-578-4451.**Register at www.lsia.com or call (800) 847-6276.

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

Social Security Issues•WhentoTakeBenefits-AtAge62orLater?• HowtoIncreaseYourBenefitsUndertheSenior CitizensFreedomtoWorkActof2000•HowBenefitsAreDetermined•ManyExamples&QuestionsAnsweredMedicare Issues•What’sNew•UnderstandingtheFourParts(A,B,Cand D)Eligibility&Enrollment•ChoosingtheRightDrugPlan•ManyWorksheets&QuestionsAnsweredReverse Mortgages•TheyAreHere&HeretoStay!• ShouldYouorShouldYouNot?•OtherAlternatives

Income Tax & Retirement Planning for the Elderly• RetirementPlan—Designing•Medical&Long-TermCarePlanningStrategies•PlanningwiththeHome•InformationalReturnIssues•Decedent’sFinalTaxReturnMedigap Insurance•WhatIstheMedigap?•TenPlans—WhichtoChoose?Long-Term Care Insurance•EvaluatingPolicies&SmartDecisionsMedicaid Issues• ForThoseWhoLiveLongEnough,it’sNota QuestionIfTheyWillNeedMedicaid,ButWhen?•Spend-Downvs.Income-CapStates• TransferAssetstoQualifyforMedicaid

Estate & Gift Tax Return Preparation (Forms 706 and 709)•TheEstateTaxAudit• TheProbateProcess&Dutiesofthe PersonalRepresentative•Composition&ValuationoftheGrossEstate•RetainedLifeEstate• AlternateValuationDateSpecialUseValuationRate•QualifiedTerminableInterestProperty• Portability&DecedentLiabilitiesofApplicableExclusion•GenerationSkippingTransferTax

Fiduciary Income Tax Return Preparation (Form 1041)•PrinciplesofFiduciaryAccounting• Line-by-LineReturnAnalysis•DistributableNetIncome(DNI)&Income DistributionDeduction• IRA&QualifiedPlanDistributionsAfterDeath• IncomeinRespectofDecedent(IRD)• FinalDecedent’sReturnJointlyWithSurvivingSpouse•ElectionsRegardingDecedent’sSavingsBonds& DistributionsAfterYear-End

Drafting the Final Will & Testament•CommonWillProvisions•Pour-OverWill•CreditShelterTransfersQTIP&QDTTechniquesPlanning With Trusts•Revocable&IrrevocableInterVivosTrust•CommonTrustProvisions•PowersofAppointments•RuleAgainstPerpetuities•LifeInsuranceTrusts•UtilizationofMaritalDeduction&CreditShelterBequestsCollateral Planning Documents•DurablePowersofAttorney•HealthCarePowers&PhysicianDirectivesLifetime Gift Planning•UTMAAccounts•AnnualGiftExclusion•GenerationSkippingTransfers

Alternative to Gifts•IntrafamilySales•InstallmentSales•PrivateAnnuities•Split-InterestTransfers:GRATs&GRUTs•PersonalResidenceTrusts(QPRT)•FamilyPartnerships•EstateFreezesExecutive Compensation Planning•DeferredCompensation•StockOptions:NonqualifiedasISOs•QualifiedPlanDistributionsCharitable Planning•OutrightGifts•Donor-AdvisedFunds•FamilyFoundations•CharitableRemainderTrusts:CRATs&CRUTs•CharitableLandTrusts

DATES AND LOCATIONS - LEVEL IColumbia, SC - June 18 & 19 Charlotte, NC - July 8 & 9 Atlanta, GA - June 10 & 11 Las Vegas, NV - July 15 & 16 *Denver, CO - July 17 & 18 Orlando, FL - June 24 & 25 **New Orleans, LA - July 22 & 23

DATES AND LOCATIONS - LEVEL IILong Island/Melville, NY - July 8 & 9 Orlando, FL - June 26 & 27 **New Orleans, LA - July 24 & 25 Columbia, SC - June 20 &21 Charlotte, NC - July 10 & 11 Atlanta, GA - June 12 & 13 Las Vegas, NV - July 17 & 18

DATES AND LOCATIONS - LEVEL IIIAtlanta, GA - June 14 Charlotte, NC - July 12 **New Orleans, LA - July 26Orlando, FL - June 28 Las Vegas, NV - July 19

ObamaCareAmerican Taxpayer Relief Act (ATRA)

The IRS and YOU

Presenters are: Jerry R. Riles, EA, Wayne Hebert, CPA, and Beanna Whitlock, EA.Everytaxprofessionalmustknowtheeffectsofthislegislationonyourclients.

2014isjustaroundthecorner,andwhilesomeofthelegislationiscurrentlyinplace,beingmodified,unfundedandchanged-2014willbetheyearthattaxpayerswillbeaffectedbythelegislationandrightontheirtaxreturns.Taxprofessionalsmustknowwhatresponsibilitywillbeplacedontheirshouldersandhowthislegislationwillaffecttheirtaxpayers.

ObamaCare and How It Will Affect Medicare, Medicaid, Social Security, Long-Term CareThe Pension Plan Implications of ObamaCareWiththeimplicationsontheAdjustedGrossIncome,taxprofessionalswillneedtoknowhowtoadvisetheirclientsnotonlyoncontributionstotheirretirementplans,buttheimplicationsofwithdrawalsfromretirementplans.

Thissessiongoesbeyondthe3.8%Medicarediscussionintotheopportunitiestoreduceoravoidtaxandtomaketheexperienceofwealthytaxpayerslesstaxing.

Examples,tablesandchartswillpreparethetaxprofessionalforthisexcellentplanningopportunity.

American Taxpayers Relief Act of 2012• TaxIncreasesforHigherTaxpayers• TaxBreaksforTaxpayerswithChildren• TaxBreaksforTaxpayerswithResidence• Section179,BonusDepreciationandOtherBusinessProvisions

Preparing for ObamaCare in 2013 and Beyond• FourNewProvisionsfor2013• Understandingthe0.9%and3.8%MedicareTaxesandEmployerCompliance• HealthReform2014:MandatedCoverage,InsuranceExchangeandEmployer’sRequirements

Ethics -The Challenges and Opportunities to Assist America’s Senior Taxpayers TaxprofessionalsareservinganincreasingnumberofSeniorTaxpayers.With10,000Americansturningage65daily,taxprofessionalsmustlearntorecognizethechallengesofworkingforSeniors.BecomeawareofthenumerousissuesfacingtaxprofessionalsandlearntobepreparedforthechallengesservingthisSeniorpopulationcanbring.

What’s Happening with the IRS, Including the Latest on Circular 230ExplorethechangingInternalRevenueService,fromanewCommissionertowhatisonthefrontburneroftheexaminationdivision.Taxprofessionalswillbewell-advisedtounderstandCircular230,FederalCodeofRegulations,astherulesandresponsibilitiesofthoseinthebusinessoftaxhavechangedandcontinuetodoso.Donotletyourtaxpracticebethesourceofheavyfinancialpenaltiesassessedagainstyou.

Court Cases - How Court Decisions Are Changing How the Tax Professional Does Business Inexaminingseveralcourtcases,theparticipantwilldiscoverthattheUnitedStatesTaxCourtsystemischangingnotonlythewayincomeisreportedbutdeductionstaken,withouttheInternalRevenueCodebeingrewrittenorregulationscomingfromTreasury.Learnnotonlyhowtousethesecourtrulingstoassistyourtaxpayer,butalsohowtokeepthemoutoftroublewiththeirtaxes.LearnhowandwhentaxpayersgototheCourtforreliefwhentheIRSappealsprocessfails.

Two Guys and a Doll - Quiz the ExpertsEngageinapaneldiscussionwithourinstructors.Attendeeswillbringtheirquestionsandconcernsabouttaxandaskourexperts.Mr.Jerry,Mr.WayneandMissBeannawillconsiderquestionsandwillrespondtotheattendee.Allquestionswillbewelcomed.Thissessiontobeparticipatedinbytheattendeeswillbelively,entertainingandinformative.

Cost of the workshop is $290 with a $15 discount for NCPE Fellowship members.Call NCPE at (800) 682-2163 or visit www.ncpeseminars.com to register.

Serving a Maturing Nation

What 79 Million Baby Boomers Need to Know - Level I (2 Days - 16 Hrs CPE)

Financial & Estate Tax Planning - Level III (1 Day - 8 Hrs CPE)

Public Accountants Society of Colorado 2013Please 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 (C&S) and Partnerships (LLCs) Workshop - 16 CPE Credits

____Sept.18&19 The Academy Hotel –8110N.AcademyBlvd.,(Exit150&I-25) ColoradoSprings,CO80920,(719)598-5770HotelRate-$84pernight____Sept.19&20 Ramada Plaza –10E.120thAve.,(120thAve&I-25) Denver,CO80233,(303)452-4100HotelRate-$74pernight

PASC/NSAMemberEarlyBirdRate______$350 PASC/NSAMemberPrice_____$410Non-MemberEarlyBirdRate ______$405Non-MemberPrice _____$465

Register at least 3 weeks before the seminar and save $60 with our Early Bird Discount!

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

Serving a Maturing Nation (Level I) - 16 CPE Credits

What 79 Million Baby Boomers Need to Know

____July17&18 Ramada Plaza –10E.120thAve.,(120thAve&I-25) Denver,CO80233,(303)452-4100HotelRate-$74pernight

PASC/NSAMemberEarlyBirdRate______$360 PASC/NSAMemberPrice_____$420Non-MemberEarlyBirdRate ______$415Non-MemberPrice _____$475

Register at least 3 weeks before the seminar and save $60 with our Early Bird Discount!

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____________________________________________PTIN_______________________

CompanyName_________________________________________________________________

Addressforcorrespondence:________________________________________________________

City____________________________________________State________Zip______________

Phone(_____)______________Fax(_____)_____________Email______________________

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

Check#(payabletoPASC)___________GrandTotal__________

OrCharge:__________VISA__________MasterCard__________Discover

CardNo._________/_________/_________/_________/ExpirationDate________

CardCode(threedigitnumberabovesignatureonthebackofthecard)____________

NameonCard___________________________________________________________

AuthorizedSignature_____________________________________________________

Registration fee includes continental breakfast, lunch, refreshments and all workshop materials.

*** 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, CPAA22-yearveteranofNCPE,JohnbringsauniqueperspectivetotheNCPEgroupseminar.Nurturedasalecturerbyanearlycareerandasacollegeprofessor,trainedbymorethan20yearsinthepublicpracticeofaccountingandtaxation,andexperiencedasasmallbusinessownerandmanager,Johnunderstandstheapplicationoftaxandaccountingprinciplesintheenvironmentoftheaccountingprofessional.Thisgiveshimauniquestyleof presentation, one that reduces complex issues to workable solutions. John received his undergraduatedegreeandcompletedpostgraduatestudies fromtheKenan-FlaglerSchoolofBusinessof theUniversityofNorthCarolinaandearnedanMBAfromEastCarolinaUniversity. HeisalongtimememberoftheAICPA,NCAPCA,andNSA.

Cosimo Borzumate, EACosimo isanEnrolledAgentwhohasbeen inprivatepracticesince1977. HeholdsanAssociates’Degreein Computer Science, and is a graduate of NAEA Education Foundation’s and Legacy Series InstructorDevelopmentalandCourseDevelopmentWorkshops.Cosimohas24yearsofexperienceteachingFederalTaxLawthroughouttheUnitedStates,aswellasatconferencesforNAEA,NATP,andtheiraffiliates.TherecipientoftheAwardofMeritinTaxationfromtheAccreditationCouncil,heisaFellowoftheNationalTaxPracticeInstituteandgraduateprograms,andanactiveparticipantintheAmericanAcademyofTaxPractice.Cosimoisalsoanactivememberofseveralassociations,includingtheNationalAssociationofTaxProfessionals,whereheisapastboardmemberandinstructor,theNationalAssociationofEnrolledAgents,whereheservedontheGovernmentRelationsCommittee,andtheNationalAssociationofAccountants.

Wayne Hebert (A-Bear), CPA, ECSWaynehasbeenataxandaccountingpractitionerfor40yearswithWayneHebert,CPAandAssociatesinNewOrleans,Louisiana.Hehas31yearsexperienceasanincometaxlecturer.HeisthepresidentoftheNationalCenterforProfessionalEducation,Inc.WayneholdsaB.S.inAccountingandanM.S.inTaxation.Waynehasservedaspresidentand invariousotherpositions for theLouisianaSocietyof IndependentAccountants,anaffiliatedstateorganizationoftheNationalSocietyofAccountants(NSA).HeisamemberoftheAICPAandtheNSA,andisanAssociatememberoftheNAEA

David Mellem, EA Davidhaspreparedtaxreturnsforindividuals,corporations,partnerships,estatesandtrustsfor35years.Withover22yearsexperienceinpresentingtaxseminars,hehaslecturedin32states;Washington,D.C.;SanJuan,PuertoRico;andLondon,England.HeisapartnerofAshwaubenonTaxProfessionals,andprovidesresearch/consultingservicesforFederaltaxmatters.Inaddition,heghostwritesfullorpartialtaxreturnswhenfellowtaxprofessionalsgetstumped.Davidisataxreferenceformanyjournalists,includingmoney.cnn.comandwallstreetjournalonline.com.Hehasbeenquotedinvariousnewspapersaroundthecountry,andhasbeenpublishedinNATP’sTaxPractitionerJournalandNAEA’sEAJournal.DavidhasservedasapanelmemberonIRS’TaxTalkToday,andappearedontheTodayShowaspartofanNAEApanel.Anenrolledagentsince1982,heholdsaBachelor’sDegreeinAccountingandAssociateDegreesinAccountingandDataProcessing.DavidisanactivememberofboththeNAEAandtheNATP,andisaFellowofNTPI.

Mary R. Mellem, EA Maryhas29yearsexperienceasataxprofessionaland22yearsexperienceteachingtaxprogramsthroughoutthecountry. SheandherhusbandoperateAshwaubenonTaxProfessionals inGreenBay,Wisconsin,wheretheyservice1200taxandaccountingclientseachyear.MaryholdsaBachelor’sDegreeinSecondaryEducationfromtheUniversityofWisconsininthefieldofMathematicsandEconomics,andreceivedtheEnrolledAgentdesignationin1990.MaryisamemberoftheNAEAandtheNATP,andisaFellowofNTPI.ShewasastaffmemberoftheNATPforover14years,andservedastheassociation’sEducationProgramSupervisor,instructorforthe1040Videoseries,andmemberoftheresearchdepartment.MaryhasauthoredtheClientNewslettersfortheNAEAJournalforseveralyears,andcurrentlyservesontheorganization’sPublicRelationsCommittee.

Jerry Riles, EA, CSA, ABA, ECSJerryhasbeenataxandaccountingpractitionersince1963withanaccountingandtaxpracticeinZachary,Louisianathatspecializesinsmallbusinessandindividualtaxation.HeholdsaB.S.degreeinAccountingfromLouisianaStateUniversity,andhasbeenenrolledtopracticebeforethe InternalRevenueService(IRS)since1976.Forthepast27years,JerryhasalsobeenaspeakerwithNCPE.In1997,hewasnamedtheNationalAssociationofEnrolledAgents’(NAEA)SpeakeroftheYear.In2004,hewasnamedtheNationalSocietyofAccountants’(NSA)SpeakeroftheYear. Additionally,Jerry isanactivememberoftheNationalSocietyofAccountants (NSA), National Association of Enrolled Agents (NAEA) and Louisiana Society of IndependentAccountants,whereheservedaspresidentandinvariousotherpositions.

Beanna J. Whitlock, EA, CSABeannaisanEnrolledAgentinprivatepracticeatWhitlockTaxService,LLCinSanAntonio,Texas.Shehasservedasataxlawinstructorfor27yearswithemphasisonLimitedLiabilityCompanyandChoiceofEntitypresentations.BeannahastaughttaxprofessionalsacrossthecountryandisanadjunctprofessorforAuburnUniversity.SheisafacultymemberoftheSocietyofCertifiedSeniorAdvisors,CSA.BeannahastestifiedbeforeCongress,TreasuryandtheIRSOversightBoard. ShehasservedontheIRSInformationReportingProgramAdvisoryCouncil,aswellastheIRSCommissioner’sAdvisoryCommittee(CAG).SheservedastheIRSDirectorofNationalPublicLiaisonforCommissionerMarkEverson.BeannaistheauthorofnumerousarticlesinsuchpublicationsasAccountingToday,TaxNotes,Newsweek,Time,LadiesHomeJournalandParent’sMagazine.Shehasbeen interviewedbyBrianWilliamsofNBCNightlyNews. Knownforher fiercedefenseof thetaxprofessionalcommunity,BeannaisfrequentlyconsultedbytheOfficeofProfessionalResponsibilityregardingpresentationstothetaxcommunity.

Donald Williamson, CPADon is aProfessorof TaxationandDirectorof theGraduateTaxProgramat theKogodSchoolofBusinessAdministrationatAmericanUniversity.HehasalsoservedasanadjunctprofessoroflawattheWashingtonCollegeofLawatAmericanUniversity.Inaddition,DonisaprincipalintheFallsChurch,VirginiaaccountingfirmofLaMonaca&Williamson,CPAs,whichspecializesintaxcomplianceandplanningforsmallbusinessandindividuals.Heisafrequentlecturertoprofessionalgroups,andhaspublishednumerousarticlesinavarietyofaccountingandtaxjournals,aswellastwoTaxManagementBNAportfoliosontheinvestmentcreditandnetoperatinglosses.DonholdsMBAandJDdegreesfromCornellUniversityandanLL.MdegreefromGeorgetownUniversitywherehewasanassociateeditorofTaxLawyer.DonhasbeenaspeakerforNCPEfor20years.

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

NCPEseminarshavebeenacceptedbytheCFPBoardforalltaxationandotherapplicablesubjects.CFP®,CERTIFIEDFINANCIALPLANNER®,andtheCFP®logoarecertificationmarksownedbytheCertifiedFinancialPlannerBoardofStandards,Inc.ThesemarksareawardedtoindividualswhosuccessfullycompleteCFP®Board’sinitialandongoingcertifica-tionrequirements.

ThesecoursesarerecommendedforCPAs,Accountants,TaxPractitioners,Lawyers,EnrolledAgentsandCertifiedFinancialPlannerswithbasicknowledgeoftaxandaccounting.

Uponcompletionofthesecourses,participantswillbeabletoapplyNewLegislationtoadviseandassisttheirclientsinaccountingandtaxpreparation.

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

Registration Fees and Cancellation PolicyThecourseregistrationfeeincludesallworkbookmaterials,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•CFP

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P.O.Box560

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Fax(225)654-8000