Tax Education Services, LLC Accountant's Education Services and CPE4U Colorado 4380 S Syracuse St Ste 110, Denver, CO 80237 Phone 720-389-5900 | Fax 720-708-3246 www.aestax.com | www.cpe4ucolorado.com April 2021 As we begin our 36th year offering continuing education programs — and the second year of the COVID-19 pandemic — we are thankful for our instructors who learned how to teach facing an empty classroom and our customers who learned how to attend online and use the F5 key. We all look forward to a return to in-person teaching and learning in our classrooms when masks and social distancing are no longer needed, probably sometime this fall. WHAT'S OFFERED? Whether you attend in person or online, the CPE4U schedule is once again full of TAX classes, as well as ACCOUNTING & AUDITING and FINANCIAL PLANNING, April 21 through February 11. The popular Annual Update Conference will be December 13-14, 2021, taught in our classrooms and broadcast online. Calendars are included on pages 12-24 to make it easy for you to plan your CPE for the year. Class times vary; for example, full-day classes may meet 8:30 a.m. to 4:30 p.m. with an hour lunch break, or 8:30 a.m. to 4:00 p.m. with a half-hour lunch break. Classes may be added on new legislation — watch for additional information in the weekly emails and the always-updated seminar calendar at www.cpe4ucolorado.com. We are again offering the series of more basic level, two, three, and four-hour seminars covering more than 45 topics in corporate tax, S corporation tax, individual tax, partnership tax, and tax accounting. See page 11 for details. The Year 2021 Tax Update will be taught in Denver and broad- cast online four times in November, December, and January; and (we hope) taught in Fort Collins, Grand Junction, and Colorado Springs in January. WHAT'S NEW? As was true last year, some classes that were taught live in the summer will be rebroadcast later in the year to give you more choices after October 15. Also, recordings of classes you attended will again be available for you to review and re-watch for a month (not for credit). We hope to launch self-study courses soon to give you even more options for credit. Watch the weekly marketing emails for updates. New seminars include a half-day seminar on ASC 740 from TaxOps; several new short seminars on special tax topics from Richard Russell of Metro State; and new basic-level seminars on partnership and S corporation formation, operation, and succession from Mark Merric. To plan your year, use the calendars on pages 12-24 or browse by topic, as in this catalog course descriptions are grouped by topic (see pages 3-5). PRICING. We have lowered prices again, to: $200 for one day only, $175 per day for two days purchased at the same time, or $150 per day for three or more days if you register at the same time (see page 6). Half days cost half the applicable full-day rate. If you wish, you may pur- chase credits now and tell us later what you will attend. “THE PASS.” Don’t miss this great CPE value! Purchase an Individual PASS and take unlimited CPE classes April 21-February 11 for one low rate, including Internet classes. The price for an ind- vidual PASS has been reduced to $750. Every program described in this catalog is available to PASS holders — see pages 7 and 219 for details. If you are interested in a Firm PASS for all your employees, please see page 221 and call Linda Browning at 720-389-5900. I look forward to seeing you in class — even though I may have to use my imagination! Sincerely, Mark A. Vogel Get a head start! Get back into the swing of CPE with a series of early seminars taught before May 15. These seminars are special: M There is special pricing: 2-hour seminars cost $40 each ($65 after May 15) 4-hour seminars cost $60 each ($75-$100 after May 15) 8-hour seminars cost $100 each ($150-$200 after May 15) M Some are not taught in the classroom any other time this year; M And of course they are FREE if you buy the 2021 PASS. For details see the website, www.cpe4ucolorado.com. April-May 2021 Monday Tuesday Wednesday Thursday Friday April 19 20 21 22 23 Ded. for Qualified Marital Dissolutions Business Income Update 10:00-2:00 (Vogel) 10:00-12:00 (Vogel) $60 $40 26 27 28 29 30 Fiduciary Tax Selected Partnership Selected Topics in S Corporation Like-Kind Exchange Workshop & LLC Tax Probs. Individual Tax Tax Workshop Mechanics 8:30-4:00 (Vogel) 8:30-4:00 (Vogel) 8:30-4:00 (Vogel) 8:30-4:00 (Vogel) 10:00-12:00 (Vogel) $100 $100 $100 $100 $40 May 3 4 5 6 7 Vacation Home Home Office Filing Form 3115 for Deductions Deduction Method Change 10:00-12:00 (Vogel) 10:00-12:00 (Vogel) 10:00-12:00 (Vogel) $40 $40 $40 10 11 12 13 14 Fiduciary Tax Selected Partnership Selected Topics in S Corporation Section 336(e) Workshop & LLC Tax Probs. Individual Tax Tax Workshop Election 8:30-4:00 (Vogel) 8:30-4:00 (Vogel) 8:30-4:00 (Vogel) 8:30-4:00 (Vogel) 10:00-12:00 (Vogel) $100 $100 $100 $100 $40 Need more options late in the year? CPE4U is working to get you what you need, when you need it! M Did you miss a class that was taught in the summer? Many of Mark Vogel’s summer classes and a few others will be rebroadcast (available online only) in the fall and winter. The instructor will monitor and answer questions by email during the rebroadcast. M Running out of days? Again this year, selected seminars — including ethics — will be rebroadcast on Saturdays in December (online only). M Do you need CPE at 3:00 a.m.? Self-study courses, where you watch a video on demand and take a test conveniently online, should be available later this year. 2 CPE4U 2021 Class List & Table of Contents TAXATION Classes: Page CS: Closely Held Corporation Problems ...................................................................................................25 CS: Corporate Formations ........................................................................................................................26 CS: Corporate Liquidations ......................................................................................................................27 CS: Corporate Reorganizations.................................................................................................................28 CS: Dividend Distribution and Form 1099-DIV ........................................................................................29 CS: Net Operating Losses and §382 .........................................................................................................30 CS: Operational Issues .............................................................................................................................31 CS: Personal Holding Company Tax and Form 1120PH............................................................................32 CS: Redemptions and Attribution Rules....................................................................................................33 Choice of Entity Workshop.......................................................................................................................34 Consolidated Tax Returns Workshop ........................................................................................................35 Corporate Tax Refresher...........................................................................................................................36 Corporate Tax Workshop (Advanced and Basic) .................................................................................37, 38 Multistate Corporate Income Taxation......................................................................................................39 SCo: Distributions ....................................................................................................................................40 SCo: Formation and Termination..............................................................................................................41 SCo: Loss Limitation.................................................................................................................................42 SCo: Operations.......................................................................................................................................43 SCo: Stock and Debt Basis .......................................................................................................................44 SCo: Taxes Imposed on an S Corporation.................................................................................................45 SCo: Transactions Between S Corporation and Shareholders ....................................................................46 Advanced S Corporation Tax Workshop ...................................................................................................47 S Corporation Formation Basics................................................................................................................48 S Corporation Operations Basics ..............................................................................................................49 S Corporation Succession Basics...............................................................................................................50 S Corporation Tax Workshop....................................................................................................................51 S Corporations: Operating, Selling and Estate Issues.................................................................................52 Section 336(e) Election & Corporate Liquidations.....................................................................................53