CPE Catalog & Events
Don Farmer's Advanced Schedule A Planning: SALT Caps, AMT & Bunching Strategies
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Online
2.00 Credits
Member Price: $89
This course provides an advanced analysis of Schedule A planning strategies in a post-TCJA environment. Participants will examine the SALT deduction limitation, alternative minimum tax (AMT) interactions, charitable contribution timing, and medical expense planning. Through real-world examples, the course emphasizes how to optimize itemized deductions using bunching strategies, state tax workaround considerations, and timing techniques for high-income taxpayers.
Don Farmer's Passive Activity Losses: Navigating Real Estate & K-1 Limitations
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Online
2.00 Credits
Member Price: $89
This course explores the complex passive activity loss (PAL) rules under §469 with a focus on real estate activities and partnership K-1 reporting. Participants will learn how material participation, real estate professional status, grouping elections, and disposition rules affect the deductibility of losses. Practical examples demonstrate how PAL rules interact with basis, at-risk, and §461(l) limitations.
Don Farmer's Section 1202 QSBS: Qualification, Planning & Exit Strategies
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Online
2.00 Credits
Member Price: $89
This course provides a comprehensive review of §1202 qualified small business stock (QSBS) rules, from initial qualification through exit planning. Participants will examine entity eligibility, active business requirements, holding period issues, redemptions, and multi-year sales strategies. Case studies highlight common QSBS failures and planning techniques to preserve the exclusion.
Don Farmer's Stock vs. Asset Sales: Tax Impact for Buyers & Sellers
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Online
2.00 Credits
Member Price: $89
This course compares the tax consequences of stock and asset transactions from both buyer and seller perspectives. Participants will analyze basis step-ups, depreciation implications, allocation rules, and elections under §§338 and 336(e). Case studies illustrate negotiation considerations and after-tax outcomes.
Don Farmer's Middle Class Tax Strategies
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Online
2.00 Credits
Member Price: $89
Tax laws continue to evolve, creating both challenges and opportunities for individuals and business owners seeking to minimize tax liabilities while achieving their financial objectives. In this practical course, you'll examine a variety of tax planning strategies designed to benefit middle-income taxpayers and closely held business owners. Participants will explore techniques available under current tax law to manage taxable income, maximize deductions and credits, optimize retirement and investment planning, and improve overall tax efficiency. Through real-world examples and case studies, attendees will learn how proactive tax planning can help clients and organizations make more informed financial decisions throughout the year rather than relying solely on year-end tax preparation. The course also addresses common planning mistakes, recent legislative developments, and opportunities to integrate tax-saving strategies into broader financial and business planning discussions. By the end of the program, participants will be better equipped to identify tax planning opportunities, evaluate their applicability, and communicate potential benefits and risks to clients and stakeholders.
Don Farmer's Hot Assets & IRC 751: Avoiding Surprises on Partnership Sales
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Online
2.00 Credits
Member Price: $89
Sales of partnership interests can trigger unexpected ordinary income when “hot assets” under IRC §751 are involved. Many practitioners focus on capital gain treatment under IRC §741, only to discover that unrealized receivables and inventory items require recharacterization of a portion of the gain as ordinary income. This focused 2-hour program provides a practical and technical review of IRC §751 and its application to partnership interest sales and certain distributions. Participants will examine the definition of hot assets, the mechanics of ordinary income recharacterization, and the calculation of a partner’s share of unrealized receivables and inventory. The course also addresses common pitfalls, planning considerations, and documentation strategies to avoid costly surprises for clients. Through examples and case-based discussion, attendees will gain clarity on how to identify §751 property, compute the ordinary income component of a sale, and properly report partnership interest transactions.
Don Farmer's Foreign Trusts & Accounting Method Changes for Forms
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Online
2.00 Credits
Member Price: $89
This intermediate-level course provides a focused review of federal reporting requirements related to foreign trusts and accounting method changes. Participants will examine filing obligations associated with Forms 3520 and 3520-A, including ownership, distribution, and reporting triggers. The course also addresses accounting method change procedures, including Form 3115 filing requirements, automatic versus nonautomatic changes, and §481(a) adjustments. Emphasis is placed on reporting mechanics, penalty exposure, procedural compliance, and common filing errors. Practical examples illustrate documentation considerations and IRS scrutiny areas.
Don Farmer's 2026 Federal Tax Update
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Online
8.00 Credits
Member Price: $309
The 2025 tax law introduces significant changes that will shape 2026 tax return preparation — and now is the time to get up to speed.In this timely update, we’ll walk through the provisions taking effect in 2026, along with important IRS guidance, recent court decisions and inflation-adjusted amounts that impact planning and compliance. We’ll focus on the developments that matter most when preparing returns and advising clients. With clear explanations and practical insights, this session will help you stay current, spot planning opportunities and head into the 2026 filing season prepared and confident.
Don Farmer's Rental Property
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Online
2.00 Credits
Member Price: $89
Rental real estate continues to offer significant tax planning opportunities, but navigating the complex rules governing rental activities requires a thorough understanding of income reporting, deductions, depreciation, passive activity limitations and property dispositions. In this practical course, you'll examine the key tax concepts and strategies associated with owning, operating and disposing of rental properties. Participants will gain a comprehensive understanding of how rental real estate activities are taxed, including the treatment of rental income and expenses, depreciation methods, at-risk and passive activity rules, qualified business income considerations, and critical recordkeeping requirements. The course also explores tax planning opportunities available to rental property owners, common compliance challenges, and strategies for maximizing after-tax returns while maintaining compliance with current tax law. Through real-world examples and case studies, attendees will learn how to identify tax-saving opportunities, avoid common reporting errors, and confidently advise clients and stakeholders on rental property taxation issues.
Don Farmer's Repair Regulations in Practice: Capitalization vs. Expense
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Online
2.00 Credits
Member Price: $89
This course examines the tangible property regulations with a focus on distinguishing deductible repairs from capital improvements. Participants will analyze unit of property rules, betterment, restoration, and adaptation standards, and available safe harbors. Practical examples demonstrate how to apply the regulations in examinations and planning contexts.
Don Farmer's Introduction to Depreciation
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Online
2.00 Credits
Member Price: $89
Depreciation is a fundamental tax and accounting concept that affects the reporting, planning and financial outcomes of nearly every business. This course provides a practical introduction to depreciation rules and methodologies commonly encountered by tax and finance professionals. Participants will develop a foundational understanding of how capital assets are recovered for tax purposes and how depreciation impacts taxable income, financial reporting and business decision-making. The course examines key depreciation concepts, including asset classification, recovery periods, depreciation conventions and commonly used depreciation methods. Participants will also explore current depreciation incentives, such as Section 179 expensing and bonus depreciation, and learn how these provisions can affect tax planning opportunities for individuals and businesses. Through practical examples and case studies, attendees will gain the knowledge necessary to identify depreciable assets, calculate depreciation deductions, and understand the tax implications of asset acquisitions and dispositions. The course is designed to help professionals build a strong foundation in depreciation rules while avoiding common compliance and reporting errors.
Don Farmer's Loss Limitations: §461(l), Basis, At-Risk & PAL Coordination
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Online
2.00 Credits
Member Price: $89
This course provides a comprehensive framework for navigating the multiple loss limitation regimes applicable to business and investment activities. Participants will learn the correct sequencing and coordination of basis, at-risk, passive activity, and excess business loss rules. The course emphasizes compliance accuracy and planning strategies to maximize allowable losses.
Don Farmer's All Bets Are Off: Navigating Gambling Tax Rules
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Online
2.00 Credits
Member Price: $89
Gambling tax reporting is often misunderstood, creating confusion and compliance risks for tax professionals. This comprehensive course clarifies Form W-2G reporting requirements, withholding rules, and the tax treatment of gambling income and losses. Participants will master federal reporting thresholds, understand different treatment rules by gambling activity type, and navigate complex scenarios involving multiple winners, foreign persons, and noncash prizes.The course examines critical compliance issues including penalty exposure for incorrect withholding, Form 5754 reporting requirements, state tax considerations, and recent legislative changes affecting gambling loss deductions. Through practical examples and real-world scenarios, participants gain the knowledge to properly advise clients with gambling winnings and losses, while developing best practices for form preparation and recordkeeping.
Online: Don Farmer's 2026 Federal Tax Update
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Online
8.00 Credits
Member Price: $309
The 2025 tax law introduces significant changes that will shape 2026 tax return preparation — and now is the time to get up to speed.In this timely update, we’ll walk through the provisions taking effect in 2026, along with important IRS guidance, recent court decisions and inflation-adjusted amounts that impact planning and compliance. We’ll focus on the developments that matter most when preparing returns and advising clients. This comprehensive update will focus on the developments you are most likely to encounter in everyday tax practice, including compliance concerns and planning opportunities. With clear explanations, scalable solutions and practical application, this course will help you stay current, communicate changes confidently, and prepare for the 2027 filing season with a client-focused approach.
Richmond: Don Farmer's 2026 Federal Tax Update
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Glen Allen
8.00 Credits
Member Price: $309
The 2025 tax law introduces significant changes that will shape 2026 tax return preparation — and now is the time to get up to speed.In this timely update, we’ll walk through the provisions taking effect in 2026, along with important IRS guidance, recent court decisions and inflation-adjusted amounts that impact planning and compliance. We’ll focus on the developments that matter most when preparing returns and advising clients. This comprehensive update will focus on the developments you are most likely to encounter in everyday tax practice, including compliance concerns and planning opportunities. With clear explanations, scalable solutions and practical application, this course will help you stay current, communicate changes confidently, and prepare for the 2027 filing season with a client-focused approach.
Online: Don Farmer's 2026 Individual Income Tax Workshop
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Online
8.00 Credits
Member Price: $309
Major legislative changes and recurring compliance challenges make preparation essential for the 2026 filing season. In this workshop, you'll get a comprehensive review of the latest developments affecting individual taxpayers, along with practical planning strategies and real-world examples. The program covers new law changes as well as common problem areas practitioners face each year. You’ll leave with clear guidance, actionable planning ideas, and greater confidence as you head into tax season.
Richmond: Don Farmer's 2026 Individual Income Tax Workshop
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Glen Allen
8.00 Credits
Member Price: $309
Major legislative changes and recurring compliance challenges make preparation essential for the 2026 filing season. In this workshop, you'll get a comprehensive review of the latest developments affecting individual taxpayers, along with practical planning strategies and real-world examples. The program covers new law changes as well as common problem areas practitioners face each year. You’ll leave with clear guidance, actionable planning ideas, and greater confidence as you head into tax season.
Online: Don Farmer's 2026 Corporate/Business Income Tax Workshop
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Online
8.00 Credits
Member Price: $309
Significant legislative changes and ongoing technical challenges will shape 2026 business tax return preparation. In this workshop, you’ll review the latest developments affecting corporations and non-corporate businesses, along with key planning considerations for the upcoming filing season. Topics include major new tax legislation, recurring compliance issues, and areas that frequently create reporting challenges. Using practical examples and clear explanations, this course will help you identify planning opportunities, avoid common pitfalls and approach 2026 business returns with greater confidence.
Richmond: Don Farmer's 2026 Corporate/Business Income Tax Workshop
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Glen Allen
8.00 Credits
Member Price: $309
Significant legislative changes and ongoing technical challenges will shape 2026 business tax return preparation. In this workshop, you’ll review the latest developments affecting corporations and non-corporate businesses, along with key planning considerations for the upcoming filing season. Topics include major new tax legislation, recurring compliance issues, and areas that frequently create reporting challenges. Using practical examples and clear explanations, this course will help you identify planning opportunities, avoid common pitfalls and approach 2026 business returns with greater confidence.
Don Farmer's Tax Practice of the Future: Using AI to Gain Efficiency, Improve Results & Transform Compliance
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Online
4.00 Credits
Member Price: $159
Artificial intelligence (AI) is rapidly changing the way tax professionals work, creating new opportunities to increase efficiency, enhance the quality of client service, and expand advisory capabilities. This course explores the practical application of AI technologies within the tax function, including workflow automation, tax research, data analysis, document review, client communications and compliance processes. Participants will learn how AI-enabled tools can streamline routine tasks, reduce manual effort, and improve the accuracy and consistency of tax deliverables. The course also examines how firms and finance departments can leverage AI-generated insights to move beyond compliance-focused engagements and deliver higher-value strategic advisory services. In addition, attendees will discuss governance, risk management, ethical considerations, data security and professional responsibilities associated with the use of AI in tax practice. Through real-world examples and practical use cases, participants will gain a framework for evaluating, implementing and governing AI solutions while positioning themselves and their organizations for the future of tax and finance.