Description
In partnership with VSCPA, this program will be held on the VSCPA Zoom platform. Your Zoom link will be sent out to you via email prior to the event.
In pt two of this four-pt series, tax experts Greg White, CPA, and George Koutelieris, CPA, will dive into the strategies you need to minimize the impact of the passive activity rules. You’ll learn all seven methods for meeting the “material participation” rules and get the latest insights from recent case law on how these rules are being applied today. We’ll break down which activities and time count toward material participation (and what doesn’t) — and give you practical guidance on how to properly document your clients’ hours to stay audit-ready and compliant. If you’ve ever wrestled with the nuances of material participation, this session will make it clear, manageable, and immediately useful. Part 2
Event Level: Basic
Who Should Attend: CPAs and tax professionals involved in the world of tax
Required Knowledge: None
Advanced Preparation: None
Vendor: Don Farmer Tax Education
Speaker: Koutellieris, George
Speaker: White, Greg
Objective
* Identify the different ways of satisfying the material participation rules * Identify the detailed requirements of the “facts and circumstances” material participation test and the “significant participation activities” test * Compute time that counts towards material participation and time that doesn’t count * Identify methods of documenting material participation. MAJOR TOPICS * The seven ways to satisfy the "material participation" rules * Deep dives into the “facts and circumstances” material participation rule and the significant participation activity methods * Which time counts toward material participation (and which time doesn’t count) * How to document material participation.
Credit Types
- Taxes: 2
Event Speaker(s)
Registration Fees
| Registration | Type | Price |
|---|---|---|
| Don Farmer: Live Online-(2 Hours) | Members | $79.00 |
| Don Farmer: Live Online-(2 Hours) | Non Members | $99.00 |
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (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 submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.