national center for professional education, inc.2 0 1 5 F a l l 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!

Plus, the NCPE Foundation will keep you on top with the latest information on tax law changes and the IRS.

NCPE Is Offering:1040 Individual Income Tax Update Workshop

(2 Days)

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NCPE Fellowship - Consider joining!

Join NCPE Fellowship toda

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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

Call (775) 787-2031 or go online

to www.ncpefellowship.com

to learn more about the benefits

of being a member.

2015 Fall Seminar Agenda1040 Individual Income Tax Update Workshop (2 Days)

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

• Up-to-DateRevenueRulings,IRSNotices,Hot TopicsandPlanningIdeas

New and Proposed LegislationNCPE Is Always on the “Cutting Edge”• SurfaceTransportationActof2015• TheTradePreferenceExtensionAct• TaxRelieffortheMiddleClass• TaxpayerBillofRightsof2015• OtherMajorTaxBillsForms W-2 and 1099 UpdatesInformation Reporting - Increasing Demands• 1099K-Update• What’sNewwithForms1099andW-2?• Changes-Form1098• MajorPenaltyChangesDependency Exemption and Filing Status Issues• HeadofHouseholdStrategicPlanning• SeparatedandDivorcedParents’Issues• DefenseofMarriageAct -TaxImplications -EmployerandEmployeeImpact• Form8332-BindinginDivorceSituations -RecentCasesSmall Business Concerns• ScheduleCIssues -IsYourScheduleCRequestinganAudit? -EmployingtheKidsandSpouse -IssueswithScheduleC-Engagewiththe LearningLadder

Line8-Advertising Line10-CarandTruckExpense Line16-Interest Line24(a)-Travel Line24(b)-EntertainmentandMeals Line19-PensionandProfit-SharingPlans•TangiblePropertyRegulations -NewSimplifiedMethodforSmallBusinesses -NeedforCostSegregationStudies -SampleForms3115-TheTwoSetsNeeded -NewIRSWebsiteGuidanceonRepairRegulations• Self-EmployedHealthInsurance Find Out What You Should Know!Schedule A Strategies - Itemizing• GamblingLosses-TheAdvantageofNetting• CharitableDeductions-NewCourtCases -DeductingMore-than-CostStocks,Mutual FundsandRealEstate

• CasualtyLosses•MedicalDeductionStrategiesAdvanced IRA Planning• LittleKnownTacticsandStrategies• ReasonsforRothIRAConversions• IRAChangesfor2015• Non-SpousalBeneficiaries -RollorTax-FreeTransfers• Form5329PenaltyStrategiesIRS and the Taxpayers• NewTaxReturnDueDates• ExtensionIssues•PenaltyAbatementStrategiesEthics - Update• DueDiligence-WhatIsIt?•EITCandDueDiligence

• ChildCreditandDueDiligence•ComplyingwithCircular230Requirements -Circular230Sanctions• PreparerPenaltiesSelected Tax Credits• EducationTaxCreditStrategies•EnergyTaxCredits• ChildCreditTax Planning for 2015 and Beyond• TaxProvisionsthatExpiredafter2014• TaxProvisionsExpiringafter2017• ImpactonHigh-IncomeTaxpayers• StopgapHighwayBill-IncludesNewTextComplianceMeasures

• TradeBillsExtendCertainTaxProvisionsandIncreaseCertainPenalties

• ACAMakingHSAsMorePopularReview and Update of the Individual Mandate•WhoIsExemptfromtheMandate,andWhoIsExemptfromthePenalty?

•AssistingClientswithObtainingaHardshipExemption

• ResponsibilityofComputingtheIndividualMandate

Post-Season Review and Update of thePremium Tax Credits• SupremeCourtDiscussiononPTCCredit -Kingvs.Burwell• ConfusiononIncorrectForms1095-A• ToAmendorNottoAmendReturns• IRSGuidelinesonWhentoAmend• NotRecordingthePTCCouldResultinLossofEligibility

•MarketplaceHasChangedtheWaytheAdvancedPTCIsIssued

Eight Transitional Relief Provisions of theEmployer Mandate for 2015• UnderstandingtheBasicTerminology•DeterminingApplicableLargeEmployers• IdentifyingFourTypesofEmployees• CanAnyEmployerBeExcluded?•AssessmentofEmployerMandatePenalty• ComplexityoftheReportingFormsACA Impact and Restrictions on Small Employers• CertainSmallEmployersAreSubjecttotheEmployerMandateandReportingForms

•AttempttoEndSections105and106Plans• Morethan2%ShareholderControversy• TemporaryReliefandAmendedReturns•SmallBusinessHealthInsuranceTaxCredit• TwoSelf-AssessedPenaltiesLike-Kind Exchanges Simplified• TheABCsofaLike-KindExchange• ResponsibilityofStructuringaDeferredExchange• ProblemExchanges• ReportingtheExchanges• Basis,HoldingPeriodandDepreciationIssues• Salesvs.Like-KindExchanges• Like-KindExchangesSafeHarborRuleVacation Homes vs. Short-Term Rentals• RentalofResidenceandVacationHome• VacationHomeLimitationRules•IRSvs.TaxCourtControversy• Short-TermRentalsandtheir3.8NIITImpact• SelectionofSecondHomeRules• ConversionofVacationHometoRentalProperty• VacationHomeLossesvs.PassiveActivityLossesCarryover

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 Hrs CPE)

ArIzONA*Phoenix-Nov.30&Dec.1 *Sponsor: Arizona Society of

Enrolled Agents. Call NCPE to register.

COLOrADO*Colorado Springs-Nov.16&17*Denver-Nov.17&18*Denver-Dec.16&17*Durango-Oct.29&30*Grand Junction-Oct.29&30 *Sponsor: Public Accountants

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

www.coloradoaccountant.org

CONNECTICUTCromwell-Dec.3&4

DELAWArEWilmington-Dec.8&9

FLOrIDA*Ft. Lauderdale-Dec.17&18*Ft. Myers-Nov.11&12*Orlando-Dec.17&18*Palm Beach-Nov.23&24*Pensacola-Dec.17&18*Sarasota-Dec.15&16*Tampa-Nov.23&24 *Sponsor: Florida Society of

Enrolled Agents. Call NCPE to register.

GEOrGIA*Atlanta-Dec.14&15

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

**Savannah-Nov.9&10 **Sponsor: Georgia Association

of Public Accountants. Call NCPE to register.

ILLINOISChicago-Nov.11&12Call NCPE to register.

INDIANAFt. Wayne-Nov.9&10Schererville-Nov.10&11Call NCPE to register.

LOUISIANA*Baton Rouge-Jan.7&8,2016*Lafayette-Oct.26&27*New Orleans-Nov.19&20 *Sponsor: Louisiana Society of

Independent Accountants. Call (337) 993-9707 or visit

www.lsia.com to register.

MAryLANDBaltimore-Dec.15&16Call NCPE to register.

MASSAChUSETTS*Boston/Dedham-Nov.4&5 *Sponsor: Massachusetts

Society of Enrolled Agents. Call NCPE to register.

MIChIGANDetroit-Dec.3&4Grand Rapids-Dec.2&3

NEvADALas Vegas-Nov.30&Dec.1Call NCPE to register.

NEW hAMPShIrEManchester-Dec.10&11

NEW JErSEyAtlantic City-Jan.5&6,2016Mt. Laurel/Philadelphia-Dec.1&2Montvale/Mahwah-Dec.9&10Saddlebrook-Dec.3&4Call NCPE to register.

NEW yOrkAlbany-Nov.2&3Batavia-Nov.3&4Long Island/Ronkonkoma-Dec.8&9

Syracuse-Dec.1&2Tarrytown/White Plains -Nov.5&6

NOrTh CArOLINA*Asheville-Dec.7&8*Sponsor: North Carolina

Society of Tax Professionals. Call NCPE to register.

**Charlotte-Nov.10&11**Greensboro-Nov.18&19**Raleigh/Durham -Dec.10&11 **Sponsor: North Carolina

Society of Enrolled Agents. Call NCPE to register.

OhIOCincinnati-Nov.2&3Cleveland-Dec.3&4Call NCPE to register.

PENNSyLvANIAAllentown-Dec.7&8Pittsburg-Dec.10&11Call NCPE to register.

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

SOUTh CArOLINAColumbia-Nov.3&4Call NCPE to register.

TENNESSEEKingsport/Tri Cities-Nov.16&17Knoxville-Nov.17&18Nashville-Nov.19&20Call NCPE to register.

TExAS*Dallas -Nov.18&19*Houston-Nov.12&13 *Sponsor: Texas Society of

Enrolled Agents. Call NCPE to register. **Plano-Dec.17&18**Sponsor: Plano CPAs Study

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

vIrGINIARoanoke-Nov.16&17Springfield-Nov.4&5Call NCPE to register.

WISCONSINMilwaukee-Nov.9&10Call NCPE to register.

NCPE and the NCPE Fellowship Present

What’s happening in the World of Tax - 2016 (16 hours CPE)

This Seminar Is Designed to Lead You into 2016 with Knowledge and Confidence!

The Affordable Care Act - What Does 2016 Bring?

Maturing Taxpayers - Issues and Problems, and How You Can Help

IrS Issues - Just When You Thought Things Couldn’t Get Any Worse, and What You Can Expect Now

Tax Court Cases - Impact on Your Tax Practice

Two Guys and a Doll - Back by Popular Demand!

Your Questions Are Answered by Our Experienced Panel of Instructors:(Wayne Hebert, CPA; Jerry Riles, EA; and

Beanna Whitlock, EA - Executive Director of NCPE Fellowship)

And Much, Much More!

Choose from Three Great Locations and Dates:Las Vegas - June 6 & 7

Two other locations will be announced in December.

$395 - (Price includes Seminar and all materials, along with continental breakfast, lunch and two breaks each day)

If you have attended our seminars before, you already know that you will enjoy and benefit from this exciting new program on the latest happenings in the world of tax.

If this is your first time, come prepared for a seminar like no other. Walk away with your questions answered, plus a new perspective and appreciation for sharing this opportunity with Serious People in the

Serious Business of Tax who know how to have a good time.

Call NCPE at (800) 682-2163 or visit www.ncpeseminars.comfor more information and to register.

Plans are being made to bring back The Maturing Taxpayer (two levels) for the Summer of 2016.

Dates and locations will be announced in December.

Be sure and check your emails from NCPE for important information, as well as for details about specialized seminars being offered.

Please enroll me/us for the following seminar: Pre-registration is two weeks prior to seminar date.

1040 Individual Income Tax Update Workshop (2 Days)

_____ $335 Pre-registration fee ______ $365 After Pre-registration Date

Attention: Individuals registering for the Ft. Lauderdale, FL; Charlotte, NC; Atlantic City, NJ; Mt. Laurel, NJ; Montvale/Mahwah, NJ; Saddlebrook, NJ; Albany, NY; Long Island/Ronkonkoma, NY; Syracuse, NY; Tarrytown/White Plains, NY; and Knoxville, TN locations should adhere to the following fee schedule:

_____ $375 Pre-registration fee ______ $400 After Pre-registration Date

What’s happening in the World of Tax - 2016 Workshop (2 Days)

____ $395 Pre-registration fee ______ $415 After Pre-registration Date

Name(s)_____________________________ Location______________________________

Mail your registration to: NCPE · P.O. Box 560 · Zachary, LA 70791, or call (800) 682-2163, fax (225) 654-8000, or register online at www.ncpeseminars.com.

Registration Form

Please indicate in the blank area the number of participants registering.

1040 Individual Income Tax Update Workshop: ____X$____=Total$____

What’s Happening in the World of Tax - 2016 Workshop:

____X$____=Total$____Check enclosed$______________

Or Charge:q Visaq MasterCardq Discoverq AmericanExpress

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PTIN # ______________ This is needed to report continuing education to the IRS.

John Ayers, CPAA 25-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.

Wayne hebert (A-Bear), CPA, ECSWayne has been a tax and accounting practitioner for 41 years with Wayne Hebert, CPA and Associates in New Orleans, Louisiana. He has 36 years experience as an income tax lecturer and has been with NCPE for 33 years. 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 37 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 31 years experience as a tax professional and 23 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 associa-tion’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. He has been a tax lecturer for 36 years and has been a speaker with NCPE for the past 33 years. 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. She serves as the Executive Director of NCPE Fellowship and has been a speaker for NCPE for approximately 25 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

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:•InternalRevenueServiceforEnrolledAgentsandRegisteredTaxReturnPreparers•ColoradoandOhioLegalandJudicialEducation•IBCFP•CTEC