Internal Revenue Code Telephone Seminars

Public Disclosure and Transparency: The New Form 990 ...ations are subject to a variety of restrictions under the Internal Revenue Code regarding their lobbying and advocacy efforts. The new and redesigned Form 990 is intended to capture the level of these activities by exempt organizations. With the increased focus and disclosure of the activities of exempt organizations, organizations need to understand the limitations on these activities and the  more...

IRS Form 8928: Health Plan Reporting and Excise Tax Update ...ed, or are due to willful neglect. You need to know the Internal Revenue Code rules or risk expensive excise taxes for failure to comply with COBRA, HIPAA and other federal group health plan mandates. Recently issued IRS final regulations now require employers to self-report violations of these rules and pay related excise taxes, where appropriate under the Code and applicable regulations.  more...

IRC Section 41: Credit for Increasing Research Activities Update ... of the most misunderstood and misapplied sections of the Internal Revenue Code, Section 41 - Credit for Increasing Research Activities. Our team of former Big Four partners and managers has collectively worked on more than 500 research tax credit studies during our careers. Learn from some of the top technicians in the industry on what can and can't be considered research and development under  more...

Taxation and Accounting Methods of Executive and Employee Bonuses ... employers know about the rules under Section 409A of the Internal Revenue Code governing deferred compensation. However, many employers are not aware of the broad coverage of Section 409A and the fact that some normal payroll practices, such as bonus payments, may be covered by the new rules or the accounting issues that are raised by these programs. This teleconference will help you determine  more...