In this video-based course, Renee Rodda provides an in-depth analysis of rental real estate taxation, covering key considerations for tax professional... mores. Renee explores the tax treatment of rental homes, vacation homes, and personal residences and discusses short-term rentals, converting properties between rental and personal use, and passive loss limitations. She examines the real estate professional exception to the passive activity rules, the Section 199A rental real estate safe harbor, and other important tax considerations for rental property owners.By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.

The course provides an overview of the taxation of trusts, estates, and decedents. It covers various aspects of trust and estate income taxation, incl... moreuding rules for distributing income and the taxation of beneficiaries. Key topics include the treatment of trusts as separate taxpayers, income distribution rules, deductions and credits, and special provisions for charitable contributions. The document also delves into the taxation of grantor trusts, the rules surrounding distributions of property, and the responsibilities of trustees in managing and distributing income. It provides examples and study questions to aid comprehension, aimed at professionals needing to understand the complex tax obligations of estates and trusts.

This course offers a comprehensive overview of the corporate life cycle, covering key legal, tax, and procedural issues from formation to liquidation.... more Topics include incorporation decisions, accounting methods, taxation of C and S corporations, compensation, fringe benefits, capital gains, and liquidation strategies. Ideal for professionals seeking to navigate the complexities of corporate structure and compliance, this course provides practical insights into maximizing tax efficiency and ensuring legal compliance throughout the life of a corporation.

For an unmarried couple who own property together, there are some special considerations regarding how the property is held, and how to treat mortgage... more interest and any gain from the sale of the residence. This short course gives some strategies for helping unmarried couples navigate these issues. Spidell's Federal Taxletter supplied materials used for this course.This overview course may be appropriate for professionals at all organizational levels.

This course provides a comprehensive overview of the multifaceted world of trusts, examining their unique role in asset control, protection, and tax p... morelanning for clients. Designed for professionals who wish to deepen their understanding, the course covers everything from the basics of trust formation and key terminology to intricate topics such as revocable and irrevocable trusts, estate tax strategies, asset protection, and probate avoidance. You'll explore specialized trusts like Qualified Terminal Interest Property (QTIP) trusts, Intentionally Defective Grantor Trusts (IDGTs), and Dynasty trusts, as well as unique planning techniques such as gift splitting and generation-skipping tax strategies. With insights into California-specific probate and tax regulations and the duties and considerations of trustees, this course is essential for anyone advising clients on how to preserve wealth and navigate complex trust structures effectively.This basic-level course is most beneficial to professionals new to trusts who may be at the staff or entry level in an organization. The course is also for an experienced professional with limited exposure to this topic but who needs to start developing an awareness of the issues.