Topics
TAXATION
Prerequisite: Basic understanding of taxation
Advanced preparation: None
Field of Study: Taxes
Level: Overview
Recommended CPE hours: 6*
Objectives: Descriptions are noted below
Delivery Method: Group live
Includes Post-Passage Planning of the OBBBA of 2025
2026 Individual Tax Update
Objective: To discuss recent developments related to federal income taxation of individuals including new regulations and other changes related to tax reform.
This course focuses on recent 2026 tax developments related to individuals, including tax changes included in new IRS regulations and procedures. Topics include: including new IRS regulations and revenue procedures, practice planning areas, pending changes and tax reform, and more.
Recommended CPEs: 6 hours. Field of study: Taxes
Business Tax Developments - 2026
Objective: To address recent developments related to the federal income taxation of businesses.
This course addresses tax issues related to businesses including key matters involving C corporations, S corporations, LLCs and partnerships. Topics include: a reassessment the choice of entity, recent regulations and guidance related to pass-through entities, planning for expiring tax provisions, pending changes and tax reform involving businesses, and more.
Recommended CPEs: 6 hours. Field of study: Taxes
Family Individual and Business Tax Planning
Objective: To review tax planning opportunities for families and their businesses.
This course discusses the tax ramifications of the family united and apart. While the nuclear family remains the center point of society, today it is under tremendous economic and social pressure. This course is designed to cover “hot” topics that have a direct impact on the practitioner who represents any client with family issues. Topics include: Tax planning for children including education funding alternatives, IRAs for children, compensating children in the family business, advance use of life insurance for children, financial planning documents for colleges; Planning issues for blended families and alternative lifestyles; Business succession planning for the family business including: structuring buy-sell agreements among family members, corporate redemptions and IRC 303 in death, Using IRC 1202 stock and 741 for partnerships. IRC 754 step ups in family situations, and equitable family business division considerations; Protecting the family business from the future in-law including pre-marital and post-marital agreements spendthrift trust provisions, and divorce-peculiar transactions; Family philanthropy and charitable giving including a comparison of donor advised funds vs. private foundations; Family continuity issues following death of a member; Helping a kid buy a house and tax implications; Unraveling or modifying family trusts that don’t work anymore; Intra-family loans and tax implications, and more.
Recommended CPEs: 6 hours. Field of study: Taxes
Creative IRA, Life Insurance and Retirement Planning Techniques
Objective: To review tax planning opportunities for IRAs and retirement planning.
We are all (including tax practitioners) getting older, and the need for effective retirement planning has never been greater. This course is essential for participants who wish to attain maximum value from effective tax planning for IRAs, life insurance and other retirement-related assets. Topics include: The psychology of retiring; tax investment diversification for different types of IRAs, separated between taxable and non-taxable investment options; RMD and QCD planning techniques; planning for traditional and Roth IRAs including advanced Roth Conversion strategies, backdoor Roth IRA planning, and rollovers; Maximizing Roth contributions for children; use of self-directed IRAs; Mega Roth Contributions; incorporating longevity insurance and life insurance into a retirement plan; selling old life insurance policies, and more.
Recommended CPEs: 6 hours. Field of study: Taxes
ACCOUNTING AND AUDITING CPE
2026 FASB Update and Review
Objective: To inform the reader of the various changes affecting accounting and financial reporting, as well as a review and recall of existing accounting standards. Topics include: A summary of newly issued FASB statements; the new standard on the allowance for credit losses; post-implementation issues involving the lease standard; current developments affecting accounting and financial reporting including the impact of inflation and high interest rates; GAAP for income taxes, Accounting and disclosures for the PTE tax; selected practice issues, and more.
Recommended CPEs: 6 hours. Field of study: Accounting/Auditing
Compilation and Review Update and Review
Objective: To inform the reader of the various changes made to the compilation and review standards by the AICPA’s Accounting and Review Services Committee (ARSC), and to address practice issues related to compilation and review engagements. This course consists of an overview of SSARS No. 21, as amended by SSARS Nos. 22 through 27, and addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement. Topics include a discussion of selected practice issues such as accountant’s responsibility for fraud, internal control and going concern, representation letters for review engagements, personal financial statements, tax-basis financial statements, legends on financial statements, accountant’s liability in compilation and review engagements, saving time in engagements, ethics and independence issues, and more.
Recommended CPEs: 6 hours. Field of study: Accounting/Auditing
Conferences:
888-515-3674 - Ext 1
or email conferences@nticpe.com
Self-Study:
888-515-3674 - Ext 2
or email selfstudy@nticpe.com
NTI Webinars
Check out the next event in our Video Conference Series
2025 FASB, SSARS AND SAS UPDATE AND REVIEW
Wednesday, January 14, 2026
Check-in Begins: January 14, 2026 12:10 PM Eastern Time (US and Canada)
Official Start Time: 12:30pm-4:40pm
5 CPEs (3 Accounting, 2 Auditing)
NTI is a premier provider of continuing professional education (resort CPE) geared toward CPAs, attorneys and other professionals. NTI's mission is to offer the finest state-of-the-art resort CPE conferences, seminars, programs available in the country. NTI (Novel Training Ideas) is a division of Fustolo CPE LLC.
NTI 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 addressed to the National Registry of CPE Sponsors through its website: www.learningmarket.org. NTI NASBA Sponsor Number: 103075
CFPs: Please ask for details.
CLE: Tax courses qualify for CLE in most states. CLE credit is granted on a scale of 60 minutes per hour versus 50 minutes for CPE. Please ask for details.
National Association of State Boards of Accountancy
NTI has entered into an agreement with the Office of Professional Responsibility, Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the Office of Professional Responsibility as to the quality of the program or its contribution to the professional competence of the enrolled individual.
CPE credits earned by enrolled agents directly to the IRS in accordance with the IRS requirements for CPE providers. Enrolled agents must provide us with their PTIN number so that we may report CPE directly to the IRS.
IRS Approval information: Provider Number: BTYZG