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FRINGE BENEFITS ALPHABET SOUP
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AMENDING TAX RETURNS: THE X FACTOR
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2022 FILING SEASON CHANGES FOR 1099 REPORTING
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BUSINESS TAX UPDATE 2022
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INDIVIDUAL TAX UPDATE 2022
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CRYPTOCURRENCY TAXATION: WHAT PRACTITIONERS NEED TO KNOW
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CRYPTOCURRENCY TAX UPDATE 2022
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IRS FORM 1040 SCHEDULES C AND E: SIMILARITIES AND DIFFERENCES
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AFFORDABLE CARE ACT: EMPLOYER RIGHTS & RESPONSIBILITIES
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THE SECTION §199A PASS-THROUGH DEDUCTION
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HOME OFFICE DEDUCTION
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TAX CUTS & JOBS ACT: INDIVIDUAL TAX PREPARATION
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EDUCATION TAX BENEFITS
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AFFORDABLE CARE ACT: INDIVIDUAL RIGHTS & RESPONSIBILITIES
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FEDERAL INCOME TAX CHANGES - 2022
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EARNED INCOME TAX CREDIT
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EARNED INCOME TAX CREDIT DUE DILIGENCE
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TAX TREATMENT OF INDIVIDUAL RETIREMENT ARRANGEMENTS
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TAX TREATMENT OF SICKNESS AND INJURY PLANS
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TAX TREATMENT OF LIFE INSURANCE PROCEEDS
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MANAGING COMPLEX IRS AUDITS OF MIDSIZE BUSINESS TAXPAYERS - EXPANDED
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TAX TREATMENT OF RETIREMENT PLANS, PENSIONS AND ANNUITIES
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HEALTHCARE REFORM: THE AFFORDABLE CARE ACT TAX PROVISIONS
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INTRODUCTION TO PROCONNECT TAX ONLINE: LIVE DEMO
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UNDERSTANDING PARTNERSHIP TAXATION: DISTRIBUTIONS
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TOOLS AND STRATEGIES TO AVOID ESTATE PLANNING TRAGEDIES
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ESOP OVERVIEW FOR OWNERS, CFOs & CPAs
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DYNAMIC & CREATIVE CHARITABLE PLANNING: CLAT PLANNING
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FAMILY INSTALLMENT SALE PLANNING FROM A TO Z
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THE MATHEMATICS OF ESTATE TAX PLANNING (PART 2)
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INTRO TO CRYPTOCURRENCY AND TAXES
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THE MATHEMATICS OF ESTATE TAX PLANNING AND MORE
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ASSET PROTECTION MEETS ESTATE TAX PLANNING
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THE MATHEMATICS OF ESTATE TAX PLANNING AND MORE (PART 3)
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Self study cpe
FBARs and Entities – Who Must File?

FBARS AND ENTITIES: WHO MUST FILE?

CPE Processing Fee$30.00
Webinar TranscriptionN/A
Presentation Length Hour(s)1.0 hour
CPE Credits 1.0 hour
Subject Area 1.0 - Taxes (Federal Tax)
CE Credits 1.0 hour
Course Id# - HURS9-T-01246-22-S
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateJuly 7, 2022
Date OfferedJuly 19, 2022
Expiration DateJuly 19, 2023
Course Description

While it is generally clear-cut whether or not an individually owned foreign account needs to be reported on an FBAR, it is less obvious when a foreign account owned by an entity needs to be reported—either by the entity itself or by some individual associated with the entity. This course is intended to provide guidance on FBAR filing obligations in these less-obvious contexts.


Learning Objectives:

  • Summarize the FBAR filing obligations

Self-Study Course Instructions:

FOR DOCUMENT-BASED COURSES

Download the course document(s) (below) and follow prompts contained in the document.



FOR RECORDED COURSES WITH VIDEO

Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

Kostelanetz fbarsandentities
Handout Materials
Presentation Slides
Additional Materials
Glossary
Review Questions
Review Questions
QUESTION 1: 00:06:09 minutes
QUESTION 2: 00:10:00 minutes
QUESTION 3: 00:47:36 minutes
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Ian Weinstock

Kostelanetz & Fink, LLP
Partner/CEO/President
iweinstock@kflaw.com
(212) 808-8100

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During the course of his almost 30-year legal career, Ian Weinstock has built a practice that spans the range of trusts, estates and personal tax planning issues, including sophisticated estate planning techniques for ultra-high net worth individuals; choice-of-entity issues and succession planning for small businesses; philanthropic planning; the administration of decedents’ estates; and advising fiduciaries and beneficiaries on all aspects of trust administration. With extensive in-house experience at major U.S. financial institutions, he advises corporate fiduciaries on all aspects of their businesses, including trust acceptance policies and procedures, corporate governance, regulatory compliance, trust administration and tax reporting, as well as advising private banking/wealth management institutions on a wide range of fiduciary and trust-related matters.

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CPAacademy.org (Sponsor Id#: 111889) 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 submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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About Our Presenter

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Kostelanetz & Fink, LLP enjoys an unparalleled national reputation for representing clients in sensitive and high-stakes negotiations and controversies with government agencies, including tax audits and trials, regulatory investigations, white collar criminal defense and complex litigation. Our attorneys are dedicated to providing the finest legal services in all phases of representation, from factual development, through an audit or investigation, to trial or negotiated resolution. We also have an active practice providing tax planning advice, estate planning and representation in government procurement and government contracting.