| On-Demand Webinar | HRA Tax Compliance On-Demand Webinar | <h3>Summary</h3>
<p>Health reimbursement arrangements (HRAs) can be provided by employers to reimburse employees for out-of-pocket medical expenses, tax-free. However, the implementation of the Affordable Care Act (ACA) drastically changed the way HRAs are offered. In this webinar, you’ll learn the benefits of HRAs and what plan administrators must do to keep an HRA compliant with the ACA. We’ll also walk through options for small employers who still want to offer some health benefits.</p><iframe src="https://fast.wistia.net/embed/iframe/l49srj7l1u" title="What is an HRA? Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe>
<script src="https://fast.wistia.net/assets/external/E-v1.js" async></script>
<h3>Objectives</h3>
<p>Upon completion of this course, you will be able to:
<ul>
<li>Summarize the benefits and rules of establishing and operating an HRA.</li>
<li>Identify how HRAs are affected by the ACA.</li>
<li>Summarize the benefits and rules of establishing and operating a QSEHRA.</li>
<li>Recognize which employers qualify for QSEHRAs.</li>
<li>Identify how QSEHRAs are affected by the ACA.</li>
</ul>
<h3>Course Details</h3>
<p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p> | 2019-02-14T06:00:00Z | 2019-12-31T05:00:00Z | None | 2019-02-14T06:00:00Z | | | | | | 0 | N/A | | ZZW1932 | Basic | 2 | Federal Tax Law Topic | 2019-11-27T06:00:00Z | | | QAS Self Study | Premium: $0 | Professional: $60 | Basic: $76 | Nonmember: $80 | | | | | | | | 2 | Federal Tax Law Topic | 2 | 2 | Taxes | None | Randy Lawshé, EA | https://www.natptax.com/EventsAndEducation/About/Pages/RandyLawshé,EA.aspx | Federal Tax Law Topic | 2 CPE for AFSP, EA, CPA, CRTP | | | on-demand webinar | 2019 | 2021-01-01T06:00:00Z | | |
| On-Demand Webinar | Primary Residence Tax Transactions On-Demand Webinar | <h3>Summary</h3>
<p>Some taxpayers will live in and use their primary residence solely as their personal property, but some choose to rent it out or convert part of their house into a home office. There are certain tax implications that come along with these changes including how to determine the gain and loss on the sale of a primary residence converted to rental property. This webinar will go through how to determine if the Section 121 exclusion is available to your client, how to calculate the correct amount that can be excluded and how to use a Section 1031 exchange on the depreciation recapture for a home office.</p><iframe src="https://fast.wistia.net/embed/iframe/spplwje6nq" title="Gain and Loss Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe>
<script src="https://fast.wistia.net/assets/external/E-v1.js" async></script>
<h3>Objectives</h3>
<p>Upon completion of this course, you will be able to:
<ul>
<li>Calculate the gain or loss on a primary residence converted to a rental property.</li>
<li>Determine if capital gain on the sale of a residence can be excluded under §121.</li>
<li>Calculate the available §121 exclusion on a previously rented primary residence.</li>
<li>Review Form 8949 for the sale of a primary residence.</li>
<li>Analyze Form 4797 for the sale of a primary residence with business use.</li>
<li>Utilize a §1031 exchange for a primary residence with a home office.</li>
</ul>
<h3>Course Details</h3>
<p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p> | 2019-02-15T05:00:00Z | 2019-12-31T05:00:00Z | None | 2019-02-15T05:00:00Z | | | | | | 0 | N/A | | ODW1929 | Intermediate | 2 | Federal Tax Law Topic | 2019-11-06T06:00:00Z | | | QAS Self Study | Premium: $0 | Professional: $60 | Basic: $76 | Nonmember: $80 | | | | | | | | 2 | Federal Tax Law Topic | 2 | 2 | Taxes | Knowledge of Federal Income Tax | Randy Lawshé, EA | https://www.natptax.com/EventsAndEducation/About/Pages/RandyLawshé,EA.aspx | Federal Tax Law Topic | 2 CPE for AFSP, EA, CPA, CRTP | | | on-demand webinar | 2019 | 2021-01-01T05:00:00Z | | |
| On-Demand Webinar | Tax Reform NOL Changes On-Demand Webinar | <h3>Summary</h3>
<p>The goal of every business owner is to make a profit, but sometimes losses do occur. As a tax professional, you must know how to handle net operating losses (NOLs) when this happens. Not all business losses result in NOLs at the individual taxpayer level, but you need to know what qualifies as a NOL and how to properly calculate and report it. We’ll also review new options taxpayers have under the <i>Tax Cuts and Jobs Act</i>.</p>
<iframe src="https://fast.wistia.net/embed/iframe/sn1xotq987" title="Business Vs Nonbusiness Example Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe>
<script src="https://fast.wistia.net/assets/external/E-v1.js" async></script><h3>Objectives</h3>
<p>Upon completion of this course, you will be able to:
<ul>
<li>Identify if a business or individual has incurred an NOL.</li>
<li>Calculate the amount of the NOL.</li>
<li>Identify how to report the NOL properly.</li>
<li>Compare and contrast the rules prior to and after the TCJA.</li>
<li>Recognize when an NOL can be carried back under the TCJA rules.</li>
<li>Compute the NOL deduction for each taxpayer when there is a filing status change.</li>
</ul>
<h3>Course Details</h3>
<p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p> | 2019-02-15T05:00:00Z | 2021-01-01T06:00:00Z | None | 2019-02-15T05:00:00Z | | | | | | 0 | N/A | | ODW1924 | Intermediate | 2 | Federal Tax Law Topic | 2019-09-04T05:00:00Z | | | QAS Self Study | Premium: $0 | Professional: $60 | Basic: $76 | Nonmember: $80 | | | | | | | | 2 | Federal Tax Law Topic | 2 | 2 | Taxes | Knowledge of Federal Income Tax | Randy Lawshé, EA | https://www.natptax.com/EventsAndEducation/About/Pages/RandyLawshé,EA.aspx | Federal Tax Law Topic | 2 CPE for AFSP, EA, CPA, CRTP | | | on-demand webinar | 2019 | 2021-01-01T05:00:00Z | | |
