FEDERAL:

• See new IRS procedures for automatic consent
• Learn who are the best candidates for new and improved HSAs
• Understand the ins and outs of being a Social Security recipient residing overseas
• Long-term care benefits may be taxable – watch for hidden traps
• See how late-filed entity classification elections may be fixed
  

CALIFORNIA:

• Get details on how to dissolve a California corporation and LLC
• Learn how to report HSA distributions for federal and California purposes
• Review IRA basis and how to recover it
• Compare methods of holding title and associated tax effects
• See how to apportion income when a business operates in California and another state

CPE hours: 4 federal, 4 California, 6.50 MCLE

This interactive course qualifies for 8 hours of CPE for CPAs, EAs, CTECs, and PAs, and 6.50 hours of General MCLE credit for California Attorneys. This course has been approved by the California Tax Education Council for 4 federal and 4 California hours of continuing education credit — CTEC No. 1019-CE-0276 and 0277 for federal and California taxes. This course has been designed to comply with the Department of the Treasury’s Director of Practice for Enrolled Agents. Advanced preparation is not required. Spidell is not a pre-approved National Registry of CPE Sponsor for self-study.

Must have attended Spidell’s 2009/10 Federal and California Tax Update Seminar to qualify for this course.