Section Telephone Seminars

Current Issues in Wetland Delineation ...ject proponents lack the familiarity with Clean Water Act Section 404 regulations and wetland resources needed to develop comprehensive permit applications and build sufficient time for regulatory compliance into project schedules. Similarly many project opponents who grasp the regulatory process are adept at identifying inconsistencies in the implementation of the delineation process. This  more...

What You Need to Know About Section 404 Permits BenefitsAny proposed project involving wetlands or other waters of the United States is likely to require some type of permit issued by the U.S. Army Corps of Engineers. As the federal agency responsible for regulating impacts to wetlands, the Corps' regulations and the permit process can represent a significant part of a project's development. The identification of wetlands or other waters on a  more...

Medicare Secondary Payer Act: Protecting Medicare's Interest In Insurance Settlements ...Section 1395y(b)(2), commonly known as the Medicare Secondary Payer Act, Medicare may not make payment for medical benefits where payment has been made or can reasonably be expected to be made under a workers' compensation law or plan of the United States or a state, or under an automobile or liability insurance policy or plan (including a self-insured plan), or under no fault insurance. By  more...

Reclaiming Goods in Debt Collection ...tips for crafting effective reclamation demands under UCC Section 2-702 and learn how to avoid common missteps in the enforcement of UCC security interests. Attend this live audio conference and obtain important information on how Bankruptcy Code affects reclamation rights of creditors. This live audio conference is designed for credit and collection managers, attorneys, presidents, vice  more...

Section 199 Deduction for Qualified Construction Activities Income BenefitsAs IRC 199 was billed as a manufacturing incentive, most people associate the IRC 199 domestic production deduction with manufacturing activities. However, the deduction, by its own terms, expressly applies to the construction and real estate development industries. As the phase-in of the deduction became complete in tax years beginning in 2010, construction contractors may be eligible for  more...

Exit Strategies for Section 42 Affordable Housing Tax Credit Properties BenefitsThe affordable housing tax credit program was created in 1986 to encourage the private sector to develop and own affordable rental properties throughout the United States. Tax credit properties completing their initial 15-year tax credit compliance periods face several business, legal, tax and accounting issues that must be addressed before a property can be successfully repositioned.  more...

SAS 117: Compliance Audits BenefitsSAS 117, issued in December 2009, establishes standards and clarifies the auditor's responsibility in auditing and reporting on an entity's compliance with applicable governmental auditing standards. Attend this live audio conference to gain an overall understanding of the requirements of AU Section 801 and learn new auditor and management performance and reporting requirements. Learn  more...

Students With Disabilities: How to Legally Discipline ...enefitsDisabled students who are classified under IDEA or Section 504 of the Rehabilitation Act are frequently the subject of student disciplinary proceedings in public school districts. It is imperative that public school district officials understand the obligations imposed by the statutes and how to fulfill these obligations. This live audio conference will help the person responsible for  more...

Fundamentals of Section 382 ...ned to limit the availability of the NOLs. In particular, Section 382 limits a corporation's ability to offset taxable income with its NOLs after a change in ownership. Our panel of nationally recognized experts will provide a practical overview of the Section 382 rules while highlighting current topics. This live audio conference is designed for accountants, CPAs, controllers, CFOs, tax  more...

IRS Guidelines for Good Governance for 501(c)(3) Organizations ...why Congress, the IRS and others insist on requiring that Section 501(c)(3) entities implement the best practices in corporate governance. This program will assist you and others responsible for completing the governance portions of the Form 990. We will include tips for how to establish systems to collect the necessary information. This live audio conference is designed for accountants,  more...

Turbidity Control and Testing on Construction Sites ...(1) discharge into a waterway that been placed on the EPA Section 303(d) list of impaired waters for turbidity ('impaired waters'); or (2) discharge into a waterway that has a Total Maximum Daily Load (TMDL) established by the EPA/state. This live audio conference will provide information with regards to the NPDES Construction General Permit, Turbidity, the Clean Water Act, established  more...

The Carryover Basis Election for 2010 Decedents ...dminister an estate. The 2001 Tax Act, EGTRRA enacted IRC Section 2210, which made the estate tax inapplicable to 2010 estates, and the GST tax inapplicable to generation-skipping transfers made in 2010. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the '2010 Act') Section 301(c) permitted 2010 personal representatives the option to choose the carryover  more...

Drafting a Green Ordinance: Case Study BenefitsHigh energy costs and increased public support for sustainable initiatives are driving local governments to respond affirmatively with the adoption of green codes - local ordinances that mandate and incentivize more efficient forms of development. Unfortunately, there are few good models to follow and little operating experience to judge what works and what will not. There is an obvious  more...

Bankruptcy Section 363: Purchasing Distressed Assets BenefitsCurrent and expected future economic conditions portend an increase in the sale of distressed assets out of bankruptcy due to the increase in financially distressed and overleveraged companies. Lower valuations for both public and private companies, the limited access to growth capital for potential sellers and the build up over the last couple of years of 'dry powder' at investment funds  more...

Planning for Renewable Incentives in 2011 and Beyond ...section 1603 of the ARRA has been both a lifesaver and a game changer. However, section 1603 is likely to disappear after 2011 unless construction has begun on a project before then. This live audio conference will focus first on what is required to 'begin construction' under section 1603, and will feature Victoria McDowell of the Treasury Department. Victoria McDowell will bring first-hand  more...

Partnerships and Section 704(c) ...e with the concepts and the operating rules that apply to Section 704(c). These rules potentially apply whenever property is contributed to such an entity or are distributed from such an entity. The regulations under Section 704(c) provide a very flexible but very complicated set of rules for required allocations that apply to contributions property to or distributions property from an entity  more...

Foreclosure and Workout of Commercial Mortgage Loans in New York ...eal world issues and problems that often arise. A special section will address some emerging trends, such as the enforcement of so called 'bad boy guaranties,' and will conclude with a discussion of workout, addressing various strategies that may be utilized when restructuring the non-performing commercial mortgage loan in New York. This audio conference is designed for attorneys, presidents,  more...

Options Under Section 504 ...rguably, other forms of aid) are obligated to comply with Section 504 of the Rehabilitation Act of 1973. This comprehensive statute imposes a number of obligations on such recipients of federal aid regarding disabled students and employees. An educational facility's failure to comply with Section 504 and its regulations can result in time consuming and expensive litigation, an imposing  more...

Loan Workout Complications: Second Lien Issues ...r provisions in the context of sales affected pursuant to Section 363 of the Bankruptcy Code. By the end of the teleconference, you will have a clear understanding of current market terms for first lien/second lien intercreditor agreements and how courts are enforcing these provisions. This teleconference is designed for attorneys, presidents, vice presidents, loan officers, loan department  more...

Sale Leaseback Transactions Today: Monetizing Real Estate Assets BenefitsA troubled economy and a chilly borrowing environment require a re-thinking of how capital and debt are used in your business. Monetizing real estate assets by sale-leaseback transactions may free up needed capital to invest in your business, particularly if the real estate is undervalued. This teleconference will help you understand when and where sale-leaseback transactions on real  more...

Code Section 409A ...their plan documents and compensation agreements for Code Section 409A. However, the IRS has also announced some new interpretations of Section 409A provisions that will require most employers to make changes to their plans and agreements. Employers that make these changes before January 1, 2011, can avoid IRS penalties, in most cases. In 2010, the IRS issued Notice 2010-6, Relief and Guidance  more...

Illinois Accessibility Codes ...addressed, including the Americans with Disabilities Act, Section 504 of the Rehabilitation Act and the International Building Code, the more restrictive elements of the Illinois Accessibility Code must always be followed. In order to construct buildings within the state, those involved in the construction process must be aware of the specific requirements of this code. This teleconference will  more...

Building Information Modeling: Planning, Design and Legal Considerations ...erence in the outcome of the project and finish up with a section focusing on the 'What's in it for me?' question, again addressing your needs. You will come away from this teleconference with some solid concepts, some resources for more exploration, an update on the state of the art and best of all, some examples and ideas about how to make your next BIM project successful. Learning  more...

EPA's Rules on Compensatory Mitigation for Impact on Wetlands, Streams and Other Waters ...hat dramatically changed its approach to mitigation under Section 404 of the Clean Water Act, which regulates fill in wetlands and other waters of the United States. The new rules adopt a mitigation hierarchy that moves away from the prior preference for on-site, in-kind mitigation in favor of mitigation banks and watershed-based mitigation programs. The rules also clarify the financial  more...

Employee Driven Health Care: A Checklist for Employers BenefitsThis teleconference will include a comparison of HSA, HRA and FSAs. You will discover the value of Section 125 plans and recognize funding methods for various plans. Human resource managers, benefits and payroll professionals, controllers, CFOs, business owners and managers, insurance professionals and attorneys  more...

Implications of the Stimulus Package on HIPAA ... facilities, including providing a timetable of when each section goes into effect. Attend this teleconference and learn how changes to HIPAA came to pass as well as the details of the changes to HIPAA. You will be able to understand how the changes affect your organization and plan for implementing new requirements. Know how to attain compliance and find out about new penalties and  more...

15- Minute Expert Adult Patient Assessments: Practical Strategies, Tips, and Updates for Health Care Professionals ...u will be able to define the most important steps in each section of the head to toe 15 minute expert exam. - You will be able to describe the most common disorders encountered by health care professionals and the key clues and symptoms to watch for to determine the need for immediate follow-up. - You will be able to review practical strategies for addressing special needs for patients. - You  more...

IRC Section 41: Credit for Increasing Research Activities Update ...ssion around one 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  more...

Understanding Bankruptcy Code Section 503(b)(9) BenefitsIn today's economy there is an unprecedented wave of retailer bankruptcies that is likely to increase over the next year. Frequently, sellers of goods to insolvent retailers end up financing, unwittingly, these bankruptcy cases. In 2005, the bankruptcy laws were amended to provide sellers of goods received by a debtor within 20 days before bankruptcy an administrative expense priority  more...

Sarbanes Oxley 404 Requirements Update ... the PCAOB's issuance of AS5 and the SEC's publication of Section 404 interpretive guidance, management from both accelerated and nonaccelerated filers are diligently working to assess the impact on their company's compliance requirements. This teleconference helps you understand how to effectively prepare managements assessment of internal control over financial reporting using the SEC's  more...

Taxation and Accounting Methods of Executive and Employee Bonuses ...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 whether your bonus program is subject  more...

Impact of the New ADA Amendments on Schools ...o to students eligible for education accommodations under Section 504 of the Federal Rehabilitation Act of 1973. In subsequent years, Supreme Court decisions (Sutton v. United Airlines [1999], Toyota v. Williams [2002] and others) severely narrowed the range of disabled individuals considered eligible for ADA protection. Responding to concerns of both labor and education, Congress passed a body  more...

Maximizing Innovation and Design Process Credits for LEED. Certification ...which may qualify under the Innovation and Design Process section. The IDP section and qualifications policy has been reworked under the 2009 revisions to the LEED® program. n nThe information in this teleconference is important to anyone involved with major green building projects and is useful for building professionals who will engage in more lengthy training to become LEED® accredited  more...

Employee Retaliation: Supreme Court Update ... (2008) that employees can bring retaliation claims under Section 1981, a post-Civil War era race discrimination act, even though the law does not expressly refer to retaliation. Moreover, the CBOCS West decision recognizes a retaliation claim brought by an individual of any race, who suffers an adverse action as a result of attempting to help another employee who has been directly subjected to  more...

Estate and Gift Tax Audits ...pect the IRS to approach and conduct the audit. The final section of the teleconference will be devoted to how you should handle the defense of the return that is selected for audit. This will include some examples of actual audit case results and a discussion of the appropriate actions to be taken by the one responsible for the defense. This teleconference should be a top priority for those  more...