national center for professional education, inc.2 0 1 2 F a l l S e m i n a r S e r i e s

Are You Prepared forthe 2013 Tax Law Changes?

DYNAMIC TEACHING • NEW MATERIALS • WORKSHOP APPROACH

SSucceSS through SeminarS,Software and Support

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, Our User Friendly Software,

and the Best Research Team in America

?

1040 Individual Income Tax Update Workshop(2 Days)

NCPE Is Offering:

TheNationalCenter forProfessionalEducationwasorganizedtwenty-nineyearsagotosatisfyagrowingdemandamongtaxpro-fessionalsformorecomprehensiveandinformativeseminars.

Today,thechoice isclearasNCPE is settingthestandardwithspecialized seminars utilizing the workshop approach andemphasizingtherealworldoftaxation.Ourhands-onapproachrequiresproblemsolvingbyparticipants,compellingourresearchstafftomaintainthehighestlevelofcompliance.

NCPE Fellowship - Consider joining!Go to www.ncpefellowship.com

or call (877) 403-1470 to learn more about the benefits of being a member.

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

National Center for Professional Education, Inc.

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”• TemporaryPayrollTaxCut

ContinuationActof2011(TPTCA)• MiddleClassTaxReliefand

JobCreationActof2012(MCTRA)• ExpiringProvisions(52)-HowManyExtended?• Proposed-SmallBusinessTaxCutAct• Proposed-SmallBusinessJobsandTaxReliefAct

of2012

Affordable Care Act• PreparingOurClientsfor2013TaxIncreases-MedicarePayrollTax(0.9%)-MedicareContributionTax(3.8%)-HSAsandMSAs-MedicalExpenseLimitations

Forms W-2 and 1099 UpdatesInformationReporting-IncreasingDemands•What’sNewwithForms1099andW-2•AffordableCareActChangetoW-2s

Dependency Exemption and Filing Status Issues• HeadofHouseholdStrategies• SeparatedandDivorcedParents’ Strategies-NewWorksheetstoHelp

Best Tax Ideas for 2012 Small Business• ExpensingandBonusDepreciationStrategies• CapitalizationofTangibleProperty(“Repair”

Regulations) -AlmostAllBusinessesHavetoFileaForm3115 -250Pages,155Examplesand16Regs

andCodeChanges -“Put”Versus“Keep”Test -TangiblePropertyNowTwoCategories-

BuildingsandEverythingElse -UOPforaBuildingIsComprisedoftheBuilding

anditsNineStructuralComponents-New• AffordableCareAct -HealthCareReformandClosely-HeldBusinesses• AGIDeduction -HealthInsurance,MedicareA,B,CandD

Schedule A Strategies - Itemizing• GamblingLosses-NewCases• CharitableDeduction• DeductingMore-than-CostStocks,

MutualFunds,RealEstate• CasualtyLosses

Advanced IRA Planning• RothIRAConversions• IRAChangesfor2012• Form5329PenaltyStrategies

The IRS - On the Move• NewIRSRequirementsforReturnPreparers-ThreeProngsoftheIRSOversightInitiative

-IRSLettersandVisitstoPreparers-AndMuchMore!• ExtensionIssues• PenaltyAbatementStrategies• ElectronicFiling-CurrentRulesand

FutureChallenges

Ethics - It’s Not Just What You Do, But How You Do It!Due Diligence - What Is It?• EITCandDueDiligence• AreYouComplyingwithCircular230?• PreparerPenalties• RegisteredTaxReturnPreparers,Supervised

Preparers,State-CertifiedPreparers

Selected Tax Credits• EducationTaxCredit• SomeEnergyTaxCredits• NewForm3800-GeneralBusinessCredit

Net Operating Loss• DeterminingtheNOL• CarrybackandCarryoverPeriods• ElectiontoForgoCarrybackPeriod• RecomputingtheTaxinCarryoverand

CarrybackYears

Tax Planning for 2012 and Beyond• ExpiredandExpiringTaxProvisions• Year-EndPlanningfor2012• PreparingfortheHealthcareActTaxChanges

Discharge of Indebtedness on PrincipalResidence and Business Real Property• ShortSalesandForeclosures• RecoursevsNonrecourseDebt•UnresolvedIssuesofWhatConstitutesBusiness

Indebtedness• InsolvencyUndertheDebtForgivenessRule

Real Estate Professionals• EscapingthePassiveActivityRules• SatisfyingtheTwo-ProngTest• WhatIsaRealPropertyTradeorBusiness?• WhichPropertiesQualify?• WhenShouldtheAggregationElectionBeMade?

Solving the Rental Real Estate Maze• VacationHomeRentalsComparedto

Not-for-ProfitRentals• ConversionofVacationHometoRentalProperty• ConversionofResidencetoRentalProperty• Related-PartyRentalsandSelf-Rental• RentalofaPortionofaResidence• PersonalPropertyRental

Loss Limitation Rules• BasisinaConduitEntity• ReconstructionofBasisUsingtheBalanceSheet

ScheduleM-2andtheCapitalAccount• At-RiskProvisions• PassiveActivityDisallowanceRules• DisallowedLossesandCarryovers

Working with Schedule D and the New Reporting Rules• ScheduleDChanges• UnderstandingtheNewForm8949• ApplyingtheCodesandAdjustments• E-FilingProblems

2012 Fall Seminar Agenda1040IndividualIncomeTaxUpdateWorkshop(2Days)

NCPEpresentsacomprehensivereviewofthemanytaxlawchangesenactedinlate2011and2012.Alwaysup-to-datewiththelatestinformation.

1040IndividualIncomeTaxUpdateWorkshop(2Days)Locations and Dates

Registration7:15a.m.•Workshop8:00a.m.-4:15p.m.(16HoursCPE)

ARIZONA*Phoenix - Nov. 26 & 27 *Sponsor: Arizona Society of

Enrolled Agents. Call NCPE to register.

ARKANSAS*Fayetteville/Springdale -

Nov. 8 & 9 *Sponsor: Arkansas Society of

Enrolled Agents. Call NCPE to register.

COLORADO*Colorado Springs - Dec. 5 & 6*N. Denver - Dec. 6 & 7*S. Denver - Nov. 14 & 15*Durango - Oct. 31 & Nov. 1*Grand Junction - Nov. 15 & 16 *Sponsor: Public Accountants

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

www.coloradoaccountant.org

CONNECTICUT*Cromwell - Dec. 11 & 12 *Sponsor: Connecticut Society

of Enrolled Agents. Call NCPE to register.

DELAWAREWilmington - Dec. 11 & 12Call NCPE to register.

FLORIDA*Ft. Lauderdale - Dec. 17 & 18*Ft. Myers - Nov. 8 & 9*Jacksonville - Dec. 6 & 7*Orlando - Dec. 17 & 18*Palm Beach - Nov. 19 & 20 *Pensacola - Dec. 13 & 14*Sarasota - Dec. 13 & 14*Tampa - Nov. 19 & 20 *Sponsor: Florida Society of

Enrolled Agents. Call NCPE to register.

GEORGIA*Atlanta - Dec. 13 & 14

*Sponsor: GAEA Educational Foundation, Inc.

Call NCPE to register. **Savannah - Nov. 12 & 13 **Sponsor: Georgia Association

of Public Accountants. Call NCPE to register.

ILLINOISN. Chicago - Dec. 4 & 5S. Chicago - Nov. 19 & 20Call NCPE to register.

INDIANAFt. Wayne - Dec. 4 & 5 Schererville - Nov. 19 & 20 Call NCPE to register.

LOUISIANA*Baton Rouge - Jan. 3 & 4, 2013*Lafayette - Oct. 25 & 26*New Orleans - Nov. 15 & 16 *Sponsor: Louisiana Society of

Independent Accountants. Call (800) 847-6276 to register

and for location information.

MARYLANDBaltimore - Dec. 5 & 6Call NCPE to register.

MASSACHUSETTS*Boston/Dedham - Nov. 6 & 7 *Sponsor: Massachusetts

Society of Enrolled Agents. Call NCPE to register.

MICHIGANDetroit - Nov. 28 & 29Grand Rapids - Nov. 27 & 28Call NCPE to register.

NEVADALas Vegas - Nov. 26 & 27 Call NCPE to register.

NEW HAMPSHIREManchester - Dec. 4 & 5Call NCPE to register.

NEW JERSEYAtlantic City - Jan. 7 & 8, 2013Clarke/Eatontown - Nov. 29 & 30Montvale/Mahwah - Nov. 29 & 30Mt. Laurel - Nov. 29 & 30East Rutherford - Dec. 3 & 4Weehawken - Nov. 5 & 6 Call NCPE to register.

NEW YORK*Albany - Nov. 5 & 6*Batavia - Nov. 27 & 28*Long Island/Plainview -

Dec. 10 & 11*Syracuse - Nov. 27 & 28*Tarrytown - Nov. 5 & 6

*Sponsor: New York State Society of Enrolled Agents.

Call NCPE to register.

NORTH CAROLINA*Ashville/Cherokee - Nov. 12 & 13*Sponsor: North Carolina

Society of Tax Professionals. Call (336) 766-5572 to register.**Charlotte - Nov. 13 & 14

**Greensboro - Nov. 12 & 13**Raleigh/Durham - Nov. 1 & 2 **Sponsor: North Carolina

Society of Enrolled Agents. Call NCPE to register.

OHIOCincinnati - Nov. 7 & 8Cleveland - Dec. 11 & 12Call NCPE to register.

PENNSYLVANIAAllentown - Dec. 12 & 13Philadelphia - Nov. 29 & 30Pittsburgh - Dec. 6 & 7 Call NCPE to register.

RHODE ISLANDProvidence - Dec. 10 & 11 Call NCPE to register.

SOUTH CAROLINAColumbia - Nov. 13 & 14Call NCPE to register.

TENNESSEEKnoxville - Nov. 13 & 14Nashville - Nov. 14 & 15Tri-City/Kingsport - Nov. 13 & 14Call NCPE to register.

TEXAS*Grapevine/Dallas - Dec. 3 & 4*Houston - Nov. 15 & 16 *Sponsor: Texas Society of

Enrolled Agents. Call NCPE to register.**Plano/Dallas - Dec. 13 & 14 **Sponsor: Plano CPAs Study

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

VIRGINIARoanoke - Nov. 6 & 7Springfield - Nov. 15 & 16 Call NCPE to register.

WASHINGTONSeattle - Nov. 28 & 29Call NCPE to register.

WISCONSINMilwaukee - Dec. 5 & 6Call NCPE to register.

WYOMING*Casper - Oct. 29 & 30 *Sponsor: Wyoming Association

of Public Accountants. Call (307) 864-2888 for

information and to register.

NCPE Is Offering Five Great Seminars in the Summer of 2013

Serving a Maturing Nation (Levels I & II - 2 Days Each, Level III - 1 Day)

•Principles of Fiduciary Accounting•Line-by-Line Return Analysis•Distributable Net Income (DNI) & Income Distribution Deduction •Sale of Decedent’s Residence•IRA & Qualified Plan Distributions After Death

•Income in Respect of Decedent (IRD)•Decedent’s Medical Expenses•Final Decedent’s Return Jointly with Surviving Spouse•Elections Regarding Decedent’s Savings Bonds & Distributions After Year-End

•Practitioner’s Clinic •New and Proposed Legislation •Small Business Concerns•S Corporations•Partnership Taxation

•Limited Liability Companies •What Is the IRS Doing?•Ethics•And Much, Much More

•The Estate Tax Audit•The Probate Process & Duties of the Personal Representative•Executor’s Liability for Estate Tax•Composition & Valuation of the Gross Estate•Retained Life Estate•Alternate Valuation Date Special Use Valuation Rate

•Qualified Terminable Interest Property•Checklist of Deductible Administration Expenses•Portability & Decedent Liabilities of Applicable Exclusion•Generation Skipping Transfer Tax•State Death Tax Filing

Fiduciary (Form 1041) Workshop (1 Day)

Corporations (C&S) and Partnerships (LLCs) Workshop (2 Days)

Taxpayer Representation Series(Levels I, II & III - 3 Days Each)

Federal Estate (Forms 706 and 709) Workshop (1 Day )

Visit www.ncpeseminars.com for dates and locations or call (800) 682-2163.

You Prepared It! You Defend It!This is not grandma’s old tax practice anymore. The IRS has placed the responsibility of America’s taxpayers to file complete and accurate tax returns on tax professionals with resulting penalties and possible loss of ability to prepare returns. Do not let this happen to you!

NCPE’s three-level Taxpayer Representation Series will be led by Bryan Gates, EA. With his unequaled knowledge and experience in IRS practice and procedure, he will instruct this fast-paced class in a small group setting, maximizing your learning experience.

Enrolled Agents (EAs), Certified Public Accountants (CPAs), Attorneys or Registered Tax Return Preparers (RTRPs): If you are in the business of tax and intend to continue your tax practice, you must attend these sessions.

Level I (3 Days)Tax professionals will have intimate knowledge of all working functions of the Internal Revenue Service. Practitioners will understand the procedures of Administrative law and how they can navigate the waters of the IRS to assist their clients.

Level II (3 Days)The tax practitioner will be well-versed in the Examination and Appeals Function of the Internal Revenue Service. Potential pitfalls associated with the Criminal Investigation Function will be addressed and understood.

Level III (3 Days)Upon completion of Level III, the tax professional will be well-versed in the Collections Function of the IRS. The practitioner will be prepared to enter the advanced field of Collections Representation and ready to address the many administrative nuances required to affect satisfying settlement negotiations with the IRS.

Accountants are finding they need to be up-to-date on financial matters facing seniors. The seminars are designed for accountants working with this market segment.

LevelI(2Days)-What79MillionBabyBoomersNeedtoKnowSocialSecurityIssues•WhentoTakeBenefits-AtAge62orLater?• HowtoIncreaseYourBenefitsUnderthe Senior Citizens Freedom to Work Act of 2000 • HowBenefitsAreDetermined• DisabilityInsuredStatus• DeterminingInsuredStatus• ManyWorksheets&QuestionsAnswered

MedicareIssues•What’sNew• UnderstandingtheFourParts(A,B,C andD)Eligibility&Enrollment•WhatMedicareCovers• ChoosingtheRightDrugPlan• ManyWorksheets&QuestionsAnswered

▪ReverseMortgages• TheyAreHere&HeretoStay!• ShouldYouorShouldYouNot?• OtherAlternatives ▪

IncomeTax&RetirementPlanningfortheElderly• RetirementPlan–Designing& Determining What Is Best• Medical&LongTermCarePlanningStrategies• PlanningwiththeHome• InformationalReturnIssues• Decedent’sFinalTaxReturn•AvoidingIncomeTaxofSocialSecurity

MedigapInsurance• TenPlans-WhichtoChoose?

Long-termCareInsurance• EvaluatingPolicies&SmartDecisions

MedicaidIssues• ForThoseWhoLiveLongEnough,itIsNot aQuestionifTheyWillNeedMedicaid, ButWhen?• Spend-Down vs. Income-Cap States• Resource&IncomeQualifications• TransferAssetstoQualifyforMedicaid

LevelII(2Days)-EssentialsofEstate&TrustTaxationEstate&GiftTaxReturnPreparation (Forms706and709)•TheEstateTaxAudit•TheProbateProcess&Dutiesofthe Personal Representative•Executor’sLiabilityforEstateTax•Composition&ValuationoftheGrossEstate•RetainedLifeEstate•AlternateValuationDateSpecialUse ValuationRate•QualifiedTerminableInterestProperty•Checklist of Deductible Administration Expenses•Portability&DecedentLiabilitiesof Applicable Exclusion•GenerationSkippingTransferTax• StateDeathTaxFilings

FiduciaryIncomeTaxReturn Preparation(Form1040)•PrinciplesofFiduciaryAccounting• Line-by-LineReturnAnalysis•DistributableNetIncome(DNI)& Income Distribution Deduction• SaleofDecedent’sResidence• IRA&QualifiedPlanDistributionsAfter Death• IncomeinRespectofDecedent(IRD)•Decedent’sMedicalExpenses• FinalDecedent’sReturnJointlyWith Surviving Spouse•ElectionsRegardingDecedent’sSavings Bonds&DistributionsafterYear-End

LevelIII(1Day)-Financial&EstateTaxPlanningDraftingtheFinalWill&Testament•CommonWillProvisions• Pour-OverWill•CreditShelterTransfers•QTIP&QDTTechniques• AppointmentofFiduciaryand/orGuardiansPlanningWithTrusts•Revocable&IrrevocableInterVivosTrust•CommonTrustProvisions• PowersofAppointments•RuleAgainstPerpetuities• LifeInsuranceTrusts•UtilizationofMaritalDeduction& Credit Shelter BequestsCollateralPlanningDocuments•DurablePowersofAttorney• HealthCarePowers&PhysicianDirectives•GuardianDesignationsLifetimeGiftPlanning•UTMAAccounts•AnnualGiftExclusion•NetGifts•GenerationSkippingTransfers

AlternativestoGifts• IntrafamilySales• InstallmentSales• InterestFreeLoans• PrivateAnnuities•DefectiveGrantorTrusts• Split-InterestTransfers:GRATs&GRUTs• PersonalResidenceTrusts(QPRT)• FamilyPartnerships•Estate FreezesExecutiveCompensationPlanning•DeferredCompensation• StockOptions:NonqualifiedasISOs•QualifiedPlanDistributionsCharitablePlanning•OutrightGifts•Donor-AdvisedFunds• FamilyFoundations•CharitableRemainderTrusts:CRATs&CRUTs•CharitableLandTrusts

Public Accountants Society of Colorado 2012Please mail registration to:PASC, PO Box 1078, Eastlake, CO 80614-1078; or call (303) 452-8227 or (800) 578-4451 or fax to (303) 457-0770. Please visit our website at www.coloradoaccountant.org.

Registration Form

Pleaseenrollme/usforthefollowingseminar:

2012 Individual Income Tax Update Workshop___Oct.31-Nov.1 DoubletreeHotel – 501 Camino del Rio, (Hwy.550&Hwy.160) Durango, CO 81301, (970) 259-6580 HotelRate-TBD Add $15 to seminar price if selecting Durango.

___Nov.14-15 EmbassySuites – 7525 E. Hampden Ave. (1ml.EastofI-25onHampden) Denver, CO 80231, (303) 696-6644 HotelRate-$119/night

___Nov.15-16 ClarionInn – 755 Horizon Dr., (Exit31&I-70) Grand Junction, CO 81506, (970) 243-6790 HotelRate-$79/night

___Dec.5-6 AcademyHotel – 8110 N. Academy Blvd., (Exit150&I-25) Colorado Springs, CO 80920, (719) 598-5770 HotelRate-$59/night

___Dec.6-7 RamadaPlaza – 10 E. 120th Ave., (120thAve.&I-25) Northglenn, CO 80233, (303) 452-4100 HotelRate-$74/night

Name(s): ________________________________ Designations: __________________________

PTIN: ___________________________ Company: ___________________________________

Address for correspondence: ______________________________________________________

City: __________________________________________ State: ________ Zip: ____________

Phone (_____) ______________ Fax (_____) _____________ Email _____________________

Email Confirmation of my registration is fine _______ I prefer a mailed postcard for confirmation ______

Register at least 3 weeks before the seminar and save $60 with our Early Bird Discount!Registration fee includes continental breakfast, lunch, refreshments and all workshop materials.

Are you a member of PASC or NSA? ____ If yes, please provide your Member Number ____________

Member pricing will apply to ALL non-members registering from a PASC/NSA member’s firm.

PASCMemberPrice______$400MemberEarlyBirdRate______$340Non-MemberPrice______$455Non-MemberEarlyBirdRate______$395

GROUP DISCOUNT for ALL Groups of 3 or more from the same firm

– subtract $10 per attendee.

$_______ x _____ = Total Amount $________ - $_______ (Group Discount, for 3 or more) = $_________ price number attending Subtract $10 per attendee if applicable Grand Total __________ Check enclosed (payable to PASC)

Or Charge: __________VISA __________ MasterCard __________ Discover

Card No. ________/________/________/________/ Expiration Date _______

Card Code (three digit number above signature on the back of the card) ___________

Name on Card ________________________________________________________

Authorized Signature ____________________________________________________

*** Please let us know if you have any food issues which require special meals. We will do our best to make accommodations, but we need to know in advance to give the hotel preparation time.

Please inform us at the time of registration. ***State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.

John Ayers, CPAA 21-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.

Cosimo Borzumate, EACosimo is an Enrolled Agent who has been in private practice since 1977. He holds an Associates’ Degree in Computer Science, and is a graduate of NAEA Education Foundation’s and Legacy Series Instructor Developmental and Course Development Workshops. Cosimo has 24 years of experience teaching Federal Tax Law throughout the United States, as well as at conferences for NAEA, NATP, and their affiliates. The recipient of the Award of Merit in Taxation from the Accreditation Council, he is a Fellow of the National Tax Practice Institute and graduate programs, and an active participant in the American Academy of Tax Practice. Cosimo is also an active member of several associations, including the National Association of Tax Professionals, where he is a past board member and instructor, the National Association of Enrolled Agents, where he served on the Government Relations Committee, and the National Association of Accountants.

Wayne Hebert (A-Bear), CPA, ECSWayne has been a tax and accounting practitioner for 39 years with Wayne Hebert, CPA and Associates in New Orleans, Louisiana. He has 31 years experience as an income tax lecturer. 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 34 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 28 years experience as a tax professional and 21 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 association’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. For the past 26 years, Jerry has also been a speaker with NCPE. 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.

Donald Williamson, CPADon is a Professor of Taxation and Director of the Graduate Tax Program at the Kogod School of Business Administration at American University. He has also served as an adjunct professor of law at the Washington College of Law at American University. In addition, Don is a principal in the Falls Church, Virginia accounting firm of LaMonaca & Williamson, CPAs, which specializes in tax compliance and planning for small business and individuals. He is a frequent lecturer to professional groups, and has published numerous articles in a variety of accounting and tax journals, as well as two Tax Management BNA portfolios on the investment credit and net operating losses. Don holds MBA and JD degrees from Cornell University and an LL.M degree from Georgetown University where he was an associate editor of Tax Lawyer. Don has been a speaker for NCPE for 20 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

NCPE’s Serving a Maturing Nation Series, Individual Income Tax Workshop & Corporations & Partnership Workshops have been accepted by the CFP Board for for all taxation and other applicable subjects. CFP®, CERTIFIED FINANCIAL PLANNER®, and the CFP® logo are certification marks owned by the Certified Financial Planner Board of Standards, Inc. These marks are awarded to individuals who successfully complete CFP® Board’s initial and ongoing certification requirements.

These courses are recommended for CPAs, Accountants, Tax Practitioners, Lawyers, Enrolled Agents and Certified Financial Planners with basic knowledge of tax and accounting.

Upon completion of these courses, participants will be able to apply New Legislation to advise and assist their clients in accounting and tax preparation.

Course Level: Intermediate to Advanced in Accounting and Income Tax Preparation

Registration Fees and Cancellation PolicyThe course registration fee includes all workbook materials, seminar instruction, early morning coffee and two refreshment breaks (Danish is provided on both days). Hotel accommodations and meals are not included. Fees may vary in sponsored cities and states. The registration fee, less a $35 enrollment charge, will be refunded upon written cancellation notice received up to fourteen (14) days before the seminar.

Due to financial obligations incurred by NCPE, no refund will be issued on cancellations received within seven (7) days of the seminar date. However, upon a five-day advance notification, a substitute may be sent or registration transferred to another NCPE seminar of choice within twelve (12) months. For more information regarding administration policies such as complaint and refund, please contact our office at (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

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