national center for professional education, inc.2 0 1 3 F a l l S e m i n a r S e r i e s

Are You Prepared for Obamacare and Taxes?

DYNAMIC TEACHING • NEW MATERIALS • WORKSHOP APPROACH

SSucceSS through SeminarS,Software and Support

NCPE OffersNCPE Offers

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

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

1040 Individual Income Tax Update Workshop(2 Days)

NCPE Is Offering:

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

UsedTaxFactsandInformationQuickly)• Up-to-DateRevenueRulings,IRSNotices,HotTopicsand

PlanningIdeas• Like-KindExchangesareBack!New and Proposed LegislationAmerican Taxpayer Relief Act of 2012Proposed Legislation• BudgetBillProposedChanges• WaysandMeansTaxReformDraftForms W-2 and 1099 UpdatesInformation Reporting - Increasing Demands• What’sNewwithForms1099andW-2• AffordableCareActChangetoW-2sDependency Exemption and Filing Status Issues• HeadofHouseholdStrategies• SeparatedandDivorcedParents’Issues• DefenseofMarriageAct

-TaxImplications-EmployerandEmployeeImpact

• Form8332-BindinginDivorceSituationsBest Tax Ideas for 2012 Small Business• ExpensingandBonusDepreciation• WereWeSuccessful? -Repealorchange-RepairRegulations• DealingwithFBARandFATCA -StrategiesforFailuretoFile -HelpfulComplianceWorksheets -ComparisonofBothReportingForms -DisclosureForms-NewWorksheets• AffordableCareAct -StateInsuranceExchanges -Employers-NoticeRequirements -MedicalReimbursementPlans• AGI-Deduction -HealthInsurance,MedicareA,B,andD• NewIRSUnderReportingLetters -ProbingofGrossReceipts -NewForm14420-VerificationSchedule A Strategies - Itemizing• GamblingLosses-NewCases• CharitableDeduction• DeductingMore-than-CostStocks,

MutualFunds,RealEstate• CasualtyLosses• MedicalDeductionStrategiesAdvanced IRA Planning• NewReasonsforRothIRAConversions• IRAChangesfor2013• Non-SpousalBeneficiaries -RollorTax-FreeTransfers• Form5329PenaltyStrategiesThe IRS - On the Move• NewIRSRequirementsforReturnPreparers -ThreeProngsoftheIRSOversightInitiative -FourNewIRSUnderReportingLetters• InnocentversusInjuredSpouse• IdentityTheft• ConsenttoUseorDiscloseForm1040TaxInformation -MandatoryLanguageChanges• ExtensionIssues• PenaltyAbatementStrategiesEthics - It’s Not Just What You Do, But How You Do It!• UpdateDueDiligence-WhatIsIt?• EITCandDueDiligence

• ComplyingwithCircular230Requirements -Circular230Sanctions• PreparerPenaltiesSelected Tax Credits• EducationTaxCredit• SomeEnergyTaxCredits• NewForm3800-GeneralBusinessCreditPreparing for ObamacareEmployer Mandate: Penalty for NotProviding Health Insurance• WhatTaxProfessionalsNeedtoKnowandExplaintoTheir

Clients• EmployerRequiredNoticeofHealthInsuranceCoverage• DeterminingifClientisaLargeEmployer• CalculatingAverageNumberofEmployeesandImpactof

Part-timeandSeasonalEmployees• RequiredHealthInsuranceCoverage• TaxCostofNon-Compliance• ExciseTaxanSelf-InsuredMedicalReimbursementPlansIndividual Mandate: Penalty for Failing toCarry Health Insurance• ExemptIndividuals• RequiredHealthInsurance• CalculatingthePenalty• HealthInsurancePremiumCreditUnderstanding the Two Medicare Taxes• (NewForms8959and8960)Reconciliation of .9% Medicare Tax onForm 1040• EmployerRequiredMedicareTaxWithholding• HowtoReportUnderandExcessWithholding• Self-EmployedIncomeIssues• TaxPreparerResponsibilityNet Investment Income (NII) Tax• WhatConstituteNII?• AllowedInvestmentExpense• CapitalLosses,PassiveLossesandNOLs• ExceptionforSaleofConduitEntity• IsRentalRealEstateIncomeNII?• TaxPlanningTechniquesUnderstanding the ATRA’s Extended and Expensing Provisions• TaxPlanningfor2013andBeyond• TaxIncreaseforHigh-IncomeIndividuals• TaxBreaksforIndividualswithChildrenandIndividualswith

Homes• PlanningStrategiesBeforeYear-EndSafe Harbor Home Office Deductions and Related Issues• RequiredMethodversusSafeHarbor• SaleofResidenceIncludingaHomeOffice• Non-QualifiedUseofHome• LossAllowedonSaleofHomeOfficeOperating and Disposition of Vacation Home• VacationHomeLimitationRules• ConvertingVacationHometoPassiveRental• SaleofMix-UseVacationHomeDischarge of Qualified Business RealProperty Indebtedness (QBRPI)• WhatisQBRPI?• MakingtheQBRPIExclusionElection• CalculatingtheQBRPIExclusionLimitation• TaxCostofElection • TradeorBusinessRequirementDischarge of Qualified Principal ResidenceIndebtness (QPRI)• Will2013betheLastYearfortheExclusion?• AcquisitionversusEquityDebt• MakingtheQPRIElection• ForeclosuresversusShortSales

2013 Fall Seminar Agenda1040 Individual Income Tax Update Workshop (2 Days)

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)

ARIZONAPhoenix - Dec. 2 & 3

Call NCPE to register.

ARKANSAS*Fayetteville - Oct. 29 & 30*Little Rock - Oct. 28 & 29 *Sponsor: Arkansas Society of

Enrolled Agents. Call NCPE to register.

COLORADO*Colorado Springs - Nov. 19 & 20*N. Denver - Dec. 17 & 18*S. Denver - Nov. 20 & 21*Durango - Oct. 30 & 31*Grand Junction - Dec. 16 & 17 *Sponsor: Public Accountants

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

www.coloradoaccountant.org

CONNECTICUT*Cromwell - Dec. 9 & 10 *Sponsor: Connecticut Society

of Enrolled Agents. Call NCPE to register.

DELAWAREWilmington - Dec. 12 & 13Call NCPE to register.

FLORIDA*Ft. Lauderdale - Dec. 18 & 19*Ft. Myers - Nov. 7 & 8*Jacksonville - Dec. 19 & 20*Orlando - Dec. 18 & 19*Palm Beach - Nov. 25 & 26 *Pensacola - Dec. 11 & 12*Sarasota - Dec. 16 & 17*Tampa - Nov. 25 & 26 *Sponsor: Florida Society of

Enrolled Agents. Call NCPE to register.

GEORGIA*Atlanta - Dec. 10 & 11

*Sponsor: GAEA Educational Foundation, Inc.

Call NCPE to register. **Savannah - Nov. 18 & 19 **Sponsor: Georgia Association

of Public Accountants. Call NCPE to register.

ILLINOISN. Chicago - Nov. 20 & 21Call NCPE to register.

INDIANAFt. Wayne - Nov. 18 & 19 Schererville - Nov. 19 & 20 Call NCPE to register.

LOUISIANA*Baton Rouge - Jan. 6 & 7, 2014*Lafayette - Oct. 24 & 25*New Orleans - Nov. 21 & 22 *Sponsor: Louisiana Society of

Independent Accountants. Call (800) 847-6276 to register

and for location information.

MARYLANDBaltimore - Dec. 18 & 19Call NCPE to register.

MASSACHUSETTS*Boston/Dedham - Nov. 6 & 7 Call NCPE to register.

MICHIGANDetroit - Dec. 4 & 5Grand Rapids - Dec. 3 & 4Call NCPE to register.

NEVADALas Vegas - Dec. 2 & 3 Call NCPE to register.

NEW HAMPSHIREManchester - Dec. 10 & 11Call NCPE to register.

NEW JERSEYAtlantic City - Jan. 9 & 10, 2014Hasbrouck Heights - Dec. 5 & 6Mahwah - Dec. 12 & 13Mt. Laurel - Dec. 5 & 6 Call NCPE to register.

NEW YORK*Albany - Nov. 4 & 5*Batavia - Nov. 7 & 8*Long Island/Melville -

Dec. 9 & 10*Syracuse - Dec. 4 & 5*Tarrytown/Westchester -

Nov. 4 & 5 *Sponsor: New York State

Society of Enrolled Agents. Call NCPE to register.

NORTH CAROLINA*Ashville - Nov. 14 & 15*Sponsor: North Carolina

Society of Tax Professionals. Call (336) 766-5572 to register.**Charlotte - Nov. 12 & 13**Greensboro - Nov. 13 & 14

**Raleigh/Durham - Nov. 11 & 12 **Sponsor: North Carolina

Society of Enrolled Agents. Call NCPE to register.

OHIOCincinnati - Nov. 5 & 6Cleveland - Dec. 11 & 12Call NCPE to register.

PENNSYLVANIAAllentown - Dec. 11 & 12Philadelphia/Mt. Laurel- Dec. 5 & 6Pittsburgh - Dec. 3 & 4 Call NCPE to register.

RHODE ISLANDProvidence - Dec. 9 & 10 Call NCPE to register.

SOUTH CAROLINAColumbia - Nov. 11 & 12Call NCPE to register.

TENNESSEEKnoxville - Nov. 19 & 20Nashville - Nov. 20 & 21Tri-City/Kingsport - Nov. 12 & 13Call NCPE to register.

TEXAS*Grapevine/Dallas - Dec. 12 & 13*Houston - Nov. 14 & 15 *Sponsor: Texas Society of

Enrolled Agents. Call NCPE to register.**Plano/Dallas - Dec. 19 & 20 **Sponsor: Plano CPAs Study

Group. Call (972) 985-0011 to register.

VIRGINIARoanoke - Nov. 5 & 6Springfield - Nov. 13 & 14 Call NCPE to register.

WASHINGTONSeattle - Dec. 4 & 5Call NCPE to register.

WISCONSINMilwaukee - Nov. 21 & 22Call NCPE to register.

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

NCPE’s Serving a Maturing Nation Series, Individual Income Tax Workshop & Corporations & Partnership Workshops have been accepted by the CFP Board for for all taxation and other applicable subjects. CFP®, CERTIFIED FINANCIAL PLANNER®, and the CFP® logo are certification marks owned by the Certified Financial Planner Board of Standards, Inc. These marks are awarded to individuals who successfully complete CFP® Board’s initial and ongoing certification requirements.

These courses are recommended for CPAs, Accountants, Tax Practitioners, Lawyers, Enrolled Agents and Certified Financial Planners 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 PolicyThe course registration fee includes all workbook materials, seminar instruction, early morning coffee and two refreshment breaks (Danish is provided on both days). 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) 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.

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