Photo credit: Ron Dahlquist, Maui Visitors Bureau 

CPE Session Materials
Advance electronic copies of the session materials will be available for download, no later than July 15th, for Annual Meeting registrants.   (NOTE: Printed copies of seminar materials will not be available onsite.) 

Domestic Tax Issues for Non-Resident Aliens
This course is aimed at practitioners who wish to expand their working knowledge of this specialized topic and receive hand-on tips. It will offer an overview of the subject as well as provide the practitioner, seeking to keep pace with a shrinking world economy, with the tools necessary to serve a diverse clientele. Topics will include the determination of residency for federal tax purposes, dual-status issues, tax treatment of income and expenses for non-resident aliens, available elections and tax credits, administrative issues, and departure filing requirements.
 
Presented by Monica Haven, EA, JD, LLM
CPE: 1 Hour/Taxes

The New Schedule E
The Schedule E has had a major facelift in 2011. Hot issues are "Self-Rental", "Vacation/Short-Term Rental" and "disclosing Form 1099". Do you file for a client with a "Qualified Joint Venture"? The old Schedule E was challenging enough. Are you covering all the details or letting your software do the work? In this session we will present the scenarios, resources and court cases that you need to understand so you can file the New Schedule E in the real world of your practice.

Presented by Robert L. Cross, PA, ABA, ATA and Kathy R. Hettick, EA, ABA, ATP
CPE: 1 Hour/Taxes

1031 Exchanges: Creative Strategies for Addressing More Complex Issues
This cutting edge course will discuss creative exchange strategies including the more complex issues covering exchanges of vacation property, split-use, farms/ranches, personal property, easements, and much more. This class will also address reverse exchanges and improvement exchanges. In addition we will cover the latest tax court decisions and PLRs related to Section 1031 so you will have the necessary knowledge, skill, and creativity to give the proper advice to your clients.  

Presented by Scott R. Saunders
CPE: 2 Hours/Taxes  

Challenging Capital Transactions
This course will examine specialized situations involving capital gains and losses. A brief overview of definitions, holding periods and cost basis will be followed by an in-depth exploration of issues facing investors. Topics include the tax consequences of buying and selling investment companies, equity options (including puts and calls), futures and making short sales. The complex tax treatment of Small Business Stock, Incentive Stock Options and the sale of depreciable property will be reduced to simple methodology while various tax minimization strategies will be presented. 

Presented by Monica Haven, EA, JD, LLM
CPE: 2 Hours/Taxes

Foreign Tax Issues for U.S. Citizens
Whether here or overseas, U.S. taxpayers face a myriad of issues and must contend with countless special forms.　 This course will help the practitioner assist his American clients as they live, travel and work abroad.　 Topics will include foreign earned income and foreign housing, the foreign tax credit, information for military personnel, inter-agency cooperation, and tax avoidance schemes.   

Presented by Monica Haven, EA, JD, LLM
CPE: 1 Hour/Taxes   

The New Schedule D
The Schedule D got a major face lift this year and a companion Form as well. The Hot Issues are; "Basis"? What’s with the "Form 8949"? "Covered vs. Not Covered" – How do I read that Form 1099-B? Getting it right when the Form 1099-B is wrong. When do I need to file the Schedule D? Do I have to "list" every transaction and trade; can I submit a summary? What about the "Adjustment Codes"? In this session we will present scenarios, resources and the questions you need to ask so you can be confident when you file the New Schedule D and Form 8949 in the real world of your practice. 

Presented by Robert L. Cross, PA, ABA, ATA and Kathy R. Hettick, EA, ABA, ATP
CPE: 1 Hour/Taxes    

Learning Objective: To provide participants with the latest education in practice management, accounting, tax, elder care and ethics to keep them abreast of regulations affecting the profession with emphasis on compliance issues.
Program Level:  Basic/Intermediate
Prerequisites: None
Advance Preparation: None
Delivery Method: Group Live 

   The National Society of Accountants is registered with the National Association of State Accountancy Boards (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. National Registry of CPE Sponsors ID Number: 103039.





NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California.  A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.org.