Taxes are not taxes - they are dollars in terms of the net return on investment. All tax professionals need to know the tax-economics of investing for themselves and their clients. This need is accentuated by the rapid rise of the Internet as a broad based and effective investment tool.

The tax professional is in a special position to detect a clients need for financial planning. Preparing returns discloses assets, savings, business entities and family members. Knowledge of the clients assets, activities and the tax characteristics of available entities permits investment matching for maximum after-tax return.

The basic tax characteristics of the primary tax entities are explored and analyzed. Their ability to defer, reduce and eliminate tax is examined. Client goals, purposes and risk tolerances are determined and quanitated using the Sharp ratio. Investments and assets are then evaluated using a variety of tools found on the Internet. Finally, investments and entities are matched to produce the best after-tax return for the client.

This course addresses the practical aspects of §469 and the needed skill to handle pragmatic issues. Fundamentals are reviewed, planning opportunities dentified, creative strategies discussed and evaluated along with re-maining traditional approaches. The goal of this instructive program is to understand and solve problems under §469, with emphasis on tax savings ideas. Readers will overview the proper administration of this complex and often cumbersome provision.

This mini-course examines key individual, business, retirement, and estate tax provisions recently enacted or indexed for inflation in an overview format that is easy to reference. The emphasis is on quick access to major tax changes having special meaning to the tax practitioner and return preparer. The course is a great resource and way for professionals and staff alike to easily get the “big chunks” and bring their professional knowledge up to speed.

During 2008 and at the beginning of 2009, Congress produced massive legislation to “jumpstart” the economy. This course presents the main tax provisions of seven Congressional Acts passed and enacted during this critical time. Included in these Acts are provisions for agriculture, conservation, energy, housing, and individual and business tax credits and deductions. These Acts impact taxation of individual taxpayers, farmers, servicemen and women, small business owners, and large corporations. No one is left out of this package!

This course focuses on key tax provisions enacted under the $800 billion American Recovery and Reinvestment Act of 2009 by analyzing tax issues affecting individuals and businesses contained in this first installment of President Obama’s massive economic and recovery agenda. Individual provisions include a new "making work pay” tax credit, an AMT patch, a sales tax deduction, tax credits for education and first-time homebuyers and enhanced tax benefits for energy efficient improvements to homes. Business provisions include the treatment of such issues as extended bonus depreciation, a limited five-year net operating loss carryback period, small business expensing and capital gains, estimated tax payments, and COBRA coverage. In addi-tion, the course discusses new energy incentives and changes made to former energy regulations.

Taxes are not taxes - they are dollars in terms of the net return on investment. All tax professionals need to know the tax-economics of investing for themselves and their clients. The tax professional is in a special position to detect a clients need for financial planning. Preparing returns discloses assets, savings, business entities, and family members.

This mini-course explores and analyzes the basic concepts of cash management, budgeting, savings, investment goals and asset selection using a variety of tools found on the Internet. The rapid rise of the Internet as a broad-based and effective investment tool accentuates the practitioners need for Internet familiarity.