Distributions from Non-grantor Trusts
"Our best deal is always to become a monthly subscriber"
*Self-Study recording not available for NASBA CPE credit.
IRS Program #: 7Q3WU-T-00771-25
CTEC Course #: 6248-CE-00140
Donna Byrne
,
EA
Donna first encountered tax issues as a teenage forestry major in a forest economics course at Oregon State University. A few educational twists and turns eventually led her to Temple Law School in Philadelphia, where she discovered her passion for tax law. She joined the tax section of a large Philadelphia law firm, Morgan Lewis, and was quickly recruited to serve as an adjunct law professor—launching a 23-year full-time teaching career.
She now holds the title of Emerita Professor of Law at Mitchell Hamline School of Law in St. Paul, MN, where she taught tax courses as well as Property, Estates and Trusts, and Food Law. (Emerita signifies she left on good terms and remains respected by the institution.) Donna began preparing tax returns as a volunteer long before computers were common in the office. Today, she owns Ash Creek Tax & Legal Services LLC in Monmouth, Oregon, providing tax preparation, estate planning, and taxpayer representation since 2016.
Tax Planning with Health Savings Accounts
2 IRS CE/2 CTEC/2 NASBA CPE
Health savings accounts can provide triple tax advantages which includes a tax deduction for contributing to an HSA, tax deferred growth of the funds in the HSA, and tax-free distributions when the funds are used for qualified medical expenses. The OBBBA also made some changes to HSAs, but unfortunately not all the proposed changes made it into the final version of OBBBA. Our clients will always have medical expenses in retirement and HSAs are one of the best ways to prepare for these costs. We will review the special once-in-a-lifetime distribution from an IRA to an HSA which would convert the taxable IRA to a tax-free HSA. This is even better than a Roth conversion because there is no tax upon this rollover. *Self-Study recording not available for NASBA CPE credit.
Tax Planning with Health Savings AccountsThe Devil Wears Compliance: High Level on Form 5471
2 IRS CE/2 NASBA CPE*
Only available for TPP unlimited CE subscribers. ($52 a month and a one-time set-up fee) "Our best deal is always to become a monthly subscriber" *Self-Study recording not available for NASBA CPE credit.
The Devil Wears Compliance: High Level on Form 5471CTEC Qualified 2025 CA Tax Update
NO CE FOR REPLAY
This course provides tax professionals with an in-depth review of the latest changes in California tax laws and regulations, with a focus on areas where the state does not conform to federal income tax law. Participants will explore planning strategies using California’s pass-through entity tax election, as well as key rules governing residency and nonresidency. The program will also address sourcing rules to determine when income is attributable to California, along with methods for calculating apportionment between California and other states. By the end of the course, attendees will be equipped to apply these concepts in practice to better advise clients with California tax exposure. *Self-Study recording not available for NASBA CPE credits
CTEC Qualified 2025 CA Tax UpdateJohn Sheeley's A.I. for Tax Pros, Episode 1
NO CE
"Our best deal is always to become a monthly subscriber"
John Sheeley's A.I. for Tax Pros, Episode 1The Trial of a US Tax Court Case – Practice & Procedure Part I
3 Free NY & NJ CLE, CPE and IRS CE/NASBA CPE Credits
This webinar is available for Virtual or LIVE In-Person attendance. Tax Professionals that attend are encouraged to accept a pro bono tax controversy case assignment from NYCLA, an ABA-sponsored Tax Court Pro program or a NY or NJ low-income Tax Clinic.
The Trial of a US Tax Court Case – Practice & Procedure Part IA Deep Dive into Education Credits
2 IRS CE/2 CTEC/2 NASBA CPE
"Our best deal is always to become a monthly subscriber" *Self-Study recording not available for NASBA CPE credit.
A Deep Dive into Education CreditsKeys to Cashing Out: Section 121 Strategies
2 IRS CE/2 CTEC/2 NASBA CPE
"Our best deal is always to become a monthly subscriber" *Self-Study recording not available for NASBA CPE credit.
Keys to Cashing Out: Section 121 StrategiesNIIT: The "Sneaky" Mistake
2 IRS CE/2 CTEC/2 NASBA CPE
"Is NIIT actually required on this return? What income is subject to NIIT? Is my software computing it correctly?" This program equips tax professionals with the knowledge to identify potential errors in NIIT application and correct software miscalculations, ensuring proper treatment of Net Investment Income Tax on affected returns.
NIIT: The "Sneaky" MistakeCut the Cost: Winning IRS Penalty Abatement Requests
2 IRS CE/x2 CTEC CE/2 NASBA CPE*
"Our best deal is always to become a monthly subscriber" *Self-Study recording not available for NASBA CPE credit.
Cut the Cost: Winning IRS Penalty Abatement Requests
Hmm...nothing here yet.
