national center for professional education, inc.2 0 1 4 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 1120) 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

TheNationalCenterforProfessionalEducationwasorganizedthirtyyearsagotosatisfyagrowingdemandamongtaxprofessionalsformorecomprehensiveandinformativeseminars.

Today,thechoiceisclearasNCPEissettingthestandardwithspecialized seminarsutilizing theworkshopapproachandemphasizingtherealworldoftaxation.Ourhands-onapproachrequiresproblemsolvingbyparticipants,compellingourresearchstafftomaintainthehighestlevelofcompliance.

NCPE Fellowship - Consider joining!Join NCPE Fellowship today and learn ways to enhance yourpractice.Membersreceiveup-to-datechangestotaxlaws,NCPE’sfamousnewsletters,aswellasotherimportantinformation.

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 (800) 465-2767 or go online to www.ncpefellowship.com

to learn more about the benefits of being a member.

2014 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• NewLegislation• ProposedLegislation: -USARetirementFundsActandSmall EmployeeCharityFlexibilityAct

Small Business Concerns• YourJourneytoImplementFinalRepair/CapitalizationandProposedMACRSDispositionRegulations

-What’sNew,What’stheSame,andWhatitMeans

• CompensationandPayrollIssuesUpdate -AccrualofBonusesandCompensationto ShareholdersofaCCorporation

-ReasonableWages-PersonalService Corporations

• VoluntaryClassificationSettlementProgram(VCSP)-Update

S Corporation Preparation Issues• SCorporationsRemainUnderScrutiny•WhatIsReasonableCompensation? -RecentCourtCases• Practitioner’sPreparationIssues -HowtoDoit!• Much,MuchMore!

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

Limited Liability Companies• DisregardedEntityIssues• TaxImpact -SingleMembertoPartnership -PartnershiptoSingleMember• HusbandandWifeBusinesses• AvoidingTrapsWhenElectingSCorporationStatusforanLLC

What Is the IRS Doing?• NewUnder-ReportingLetter#3 -Conclusion-Jerry’sClient• EmploymentTaxObligationonThird-PartyPayer• EmploymentTaxCompliance-“IssuesofConcern”

• PayrollTaxes-Who’sResponsible?

Update on the Net Investment Income Tax Regs (NIIT)on Income, Gains and Losses of Conduit Entities• RulesforPass-ThroughItems• TreatmentofGuaranteedPayments• PaymenttoRetiredorDeceasedPartners’Successors

• DispositionofaConduitInterest

Controlled Groups and Determining if a CompanyIs Subject to the ACA Employer Mandate• TypesofControlledGroups• ConstructiveOwnershipandAttributionRule• ApportionmentIssuesIncludingSection179

Avoiding the Qualified PSC Flat 35% Rate• PSCvs.Qualified• TaxYearandAccountingMethod• ConvertingtoSorLLCStatus

Liquidating an S Corporation• TaxConsequencestoCorporationsandShareholders

• Final1120SandAccountingEntities• TaxPlanningwithInstallmentSalestoReduceNIIT

Partnership (LLC) and S Corporation Distributions•WhatConstitutesaDistribution• Nonliquidatingvs.Liquidating• RetirementofPartnershipInterest• ReportingDistributions

Understanding S Corporation Distributions• Legalvs.TechnicalTermination• Section754Election• HealthInsurance&HSAContributions• RelatedPartyTransactions

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.19&20 *Sponsor: Arizona Society of

Enrolled Agents. Call NCPE to register.

ARKANSAS*Fayetteville/Springdale -Sept.16&17

*Sponsor: Arkansas Society of Enrolled Agents. Call NCPE to register.

COLORADO*Colorado Springs-Sept.17&18*Denver-Sept.18&19*Grand Junction-Aug.18&19 *Sponsor: Public Accountants

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

www.coloradoaccountant.org

FLORIDA*Ft. Lauderdale-Sept.22&23*Ft. Myers-Aug.7&8*Orlando-Aug.25&26*Palm Beach-July31&Aug.1*Pensacola-Sept.18&19*Sarasota-Sept.22&23*Tampa-Aug.6&7 *Sponsor: Florida Society of

Enrolled Agents. Call NCPE to register.

GEORGIA*Atlanta-Aug.11&12

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

**Savannah-Aug.11&12 **Sponsor: Georgia Association

of Public Accountants. Call NCPE to register.

ILLINOISChicago-July28&29Call NCPE to register.

INDIANASchererville-July28&29Call NCPE to register.

LOUISIANA*Baton Rouge-Oct.6&7*New Orleans-Sept.18&19 *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.27&28 *Sponsor: Massachusetts

Society of Enrolled Agents. Call NCPE to register.

NEVADALas Vegas-Aug.21&22Call NCPE to register.

NEW JERSEYAtlantic City-Oct.1&2Mt. Laurel-Sept.4&5Saddlebrook/HasbrouckHeights-Sept.30&Oct.1Call NCPE to register.

NEW YORK*Albany-Aug.25&26*Long Island/Plainview-Aug.27&28

*Syracuse-Sept.3&4*Tarrytown/White Plains-Aug.13&14*Sponsor: New York State Society of Enrolled Agents. Call NCPE to register.

NORTH CAROLINA*Charlotte-Aug.13&14*Greensboro-Aug.26&27 *Sponsor: North Carolina

Society of Enrolled Agents. Call NCPE to register.

OHIOCincinnati-Aug.18&19Cleveland-Aug.26&27Call NCPE to register.

PENNSYLVANIAAllentown-Sept.3&4Call NCPE to register.

RHODE ISLANDProvidence-Sept.4&5 Call NCPE to register.

SOUTH CAROLINAColumbia-Aug.4&5Call NCPE to register.

TENNESSEE*Knoxville-Aug.19&20 *Sponsor: Tennessee CPE for

Tax Practitioners. Call NCPE to register.

TEXAS*Dallas -Sept.16&17*Houston-Aug.28&29 *Sponsor: Texas Society of

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

register.

VIRGINIASpringfield-Aug.5&6Call NCPE to register.

WASHINGTONSeattle-Aug.21&22 Call NCPE to register.

WISCONSINMilwaukee-July30&31Call NCPE to register.

• NCPE Specialized Seminars

Essentials of Estate & Trust Taxation - Level II (2 Days - 16 Hrs CPE)Fiduciary (Form 1120) and Federal Estate (Forms 706 and 709)

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

NCPE and the NCPE Fellowship Present:

*Sponsor: North Carolina Accountant Society. Call (336) 873-7690 to register.**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.

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•WhatIsMedigap?•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•NewPortabilityRules

Fiduciary Income Tax Return Preparation (Form 1120)•PrinciplesofFiduciaryAccounting• Line-by-LineReturnAnalysis•DistributableNetIncome(DNI)&Income DistributionDeduction• IRA&QualifiedPlanDistributionsAfterDeath• IncomeinRespectofDecedent(IRD)• FinalDecedent’sReturnJointlywithSurvivingSpouse•ElectionsRegardingDecedent’sSavingsBonds& DistributionsAfterYear-End•NewNetInvestmentIncomeTax

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 IMerrillville (Long Island), NY - TBA*Raleigh, NC - Sept. 25 & 26 DATES AND LOCATIONS - LEVELS I, II, & IIIAtlanta, GA - July 14 & 15, July 16 & 17, July 18**Denver, CO - July 21 & 22, Oct. 22 & 23, Oct. 24Las Vegas, NV - July 7 & 8, July 9 & 10, July 11 Sarasota, FL - June 23 & 24, June 25 & 26, June 27

DATES AND LOCATIONS - LEVEL IITarrytown, NY - July 14 & 15

The Second AnnualWhat’s Happening in the World of Tax!

A Two-Day Seminar Being Held in Two Remarkable Locations!

Denver, CO - May 29 & 30, 2014 Visit the mile-high city; it is breathtakingly beautiful.

New Orleans, LA - July 17 & 18, 2014 If your desire is for the best of the South, then nothing can beat the charm of this unique and spirited destination.

16 hours of CPE presented by:Jerry R. Riles, EA, Wayne Hebert, CPA, and Beanna Whitlock, EA

Jerry will present on Social Security Planning, with over 10,000 people turning age 65 each and every day, tax professionals are being bombarded with questions about Social Security. Let Jerry show you how to help your clients maximize this benefit and provide you with tools to add Social Security Planning to your growing list of services.

Wayne will update you on the Affordable Health Care Act. As 2014 is in full swing for the Individual Mandate and 2015 is a mixed bag for employers, the tax professional must know what to expect and how to help their clients integrate this into their tax planning. We have only scratched the surface of this complete and changing ACA. Wayne will provide the latest information on the changes that you need to know and help you strategize on how to help your taxpayers, both individuals and businesses.

Beanna will present Ethics 101, the basics you need to know as a tax professional. We sometimes get involved in the intricacies of tax knowledge and forget or don’t remember what our obligations are if we are going to be in the business of tax. This is a course every tax professional should be required to take.

Additionally, Beanna will present Court Cases that affect our tax practice and how to work with the IRS. Her vast preparer and IRS experience is shared to make you more effective when representing your clients.

And back by popular demand - Stump the Experts! Ask Jerry, Wayne and Beanna anything - for two hours. Sometimes they don’t agree, but you will be the better for hearing the answers to the questions you always wanted to ask.

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

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

Serving a Maturing Nation

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

Corporations (C&S) and Partnerships (LLCs) Workshop (2 Days)____ $320 Pre-registration fee ____ $350 After Pre-registration DateAttention: Individuals registering for the Ft. Lauderdale, FL; Charlotte, NC; Atlantic City, NJ; Saddlebrook/Hasbrouck Heights, NJ; Albany, NY; Long Island (Melville), NY; Syracuse, NY; and White Plains, NY locations should adhere to the following fee schedule:____ $365 Pre-registration fee ____$390 After Pre-registration DateName(s)_____________________________ Location______________________________

Serving a Maturing Nation - Levels I & II (2 Days), Level III (1 Day)____ $299 - Level I ____ $285 - Level II ____ $225 - Level III Name(s)_____________________________ Location______________________________

Cost is $700 if you register for all 3 levels.

Fiduciary and Federal Estate Workshop (2 Days)____ $285 Pre-registration fee ____ $300 After Pre-registration DateName(s)_____________________________ Location______________________________

What’s Happening in the World of Tax! Workshop (2 Days)Cost of the workshop is: Denver, CO - $339; New Orleans, LA - $299_________X$_________=Total$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

Corporations (C&S) and Partnerships (LLCs) Workshop: ____X$____=Total$____

Serving a Maturing Nation:

Level I____X$____Level II____X$____Level III ____X$____=Total$____

Fiduciary and Federal Estate Workshop: ____X$____=Total$____

What’s Happening in the World of Tax! Workshop:

____X$____=Total$____Check enclosed$______________

Or Charge:q Visaq MasterCardq Discoverq AmericanExpress

SecurityCodeonfrontofAE,onbacksideforVISA,MC,Discover

CardNo.__________/__________/__________/__________Exp.Date___________

SecurityCode_______________

NameonCard__________________________________________________________

Auth.Signature_________________________________________________________

Addresstosendconfirmation(s)___________________________________________

City_________________________________State________Zip________________

Phone(_____)________________________Fax(_____)______________________

Email_________________________________________________________________

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

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,NCAPCAandNSA.

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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(800)682-2163

Fax(225)654-8000