Connecticut CLE - Taxation CoursesThis is a listing of Taxation CLE Courses for Connecticut. Please make your selection below of Online, CD-ROM & Audio CD CLE courses for Taxation in Connecticut, CT. Click "Add" to purchase Individual CLE Courses. For more information about a particular CLE course, click on a course name. CategoriesAccounting and Taxation for Lawyers: An Introductory ApproachThe work of the lawyer and the CPA overlap in many areas because of the interrelationship of the legal and financial aspects of the business. Accounting, however, is not an exact science, and financial position, costs and profits are not determined by arithmetic formula or computers. They are determined by accounting principles, applied to financial transactions, which are then recorded and analyzed. Thus, accountants, like lawyers, when dealing with complex problems, are bound by principles, ru... Advanced 1031 Tax Free ExchangeThe objective of this course is to enlighten the participant in the many important aspects of Internal Revenue Code Section 1031. The course will focus on the benefits of the Section 1031 exchange for the attorney, CPA, investor, licensed real estate agent/broker and other parties to the transaction. Participants will learn exactly what qualifies under Section 1031 and furthermore, how to utilize the various types of Section 1031 exchange formats to enhance their clients’ position in the investm... Domicile, Residence and CitizenshipThis seminar explores how the domicile, residence and citizenship of a client and his relatives or other beneficiaries impacts taxation of his and their income, assets, gifts and, ultimately, their estates. The course will review a variety of scenarios including the state and local income, gift, death and property taxes that may be imposed, as well as the beneficiaries United States federal income, gift, estate and generation skipping taxes, regardless of their residency or citizenship status. Estate Planning for Second and Subsequent MarriagesDivorces occur in nearly half of all first marriages, but about three quarters of divorced and widowed persons remarry within five years after the end of their prior marriage. Many others enter into long term living arrangements with one another. Therefore, estate planning for divorcing, recently divorced or widowed persons should anticipate the possibility of a remarriage. This course will offer guidelines for estate planning to take future unions into account. Introduction to 1031 Tax Free ExchangesThis lecture is to enlighten the listener in the many important aspects of the IRS Code Section 1031. The course is comprehensive, starting with the history of tax deferred exchanges, and covering all pertinent regulations, major cases and developments. The course includes a discussion of the most advanced exchanges such as Revenue Procedure 2000-37 and various “parking arrangement” structures. The Deductibility of Legal Fees for Estate Planning & Administration as Well as Deductibility of Personal RepresentationThis course will review the applicable state law and Internal Revenue Code necessary to determine the extent of deductibility of fiduciary and attorneys’ fees of estates and trusts. In the absence of statutory fees or any other uniform method for determining the fee for serving as attorney for a fiduciary or for the latter’s commission, these general guidelines can be supplemented by whatever value the attorney believes his services added to the estate in saving taxes or obtaining higher pr... |
