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CONTINUING PROFESSIONAL EDUCATION COURSE REGISTRATION
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| Click here to see Rates | | |
| ETHICS |
DISCUSSION LEADER:
Richard DelGaudio, CPA |
| DATE: | May 18, 2010 |
| LOCATION: | Hilton Garden Inn, Waltham, MA |
SCHEDULE:
9:00 a.m. - 12:30 p.m.
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DESCRIPTION:
This course will cover recent changes in the AICPA code of conduct. We will also discuss the documentation requirements for non attest services that are now required. We will also touch upon new options for compilation reports when the CPA is not independent. |
CPE CREDIT HOURS: 4
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REGISTRATION: Please click here for registration form.
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| NEW PEER REVIEW REQUIREMENTS INCLUDING NEW INTERNAL MONITORING |
DISCUSSION LEADER:
Richard DelGaudio, CPA |
| DATE: | May 18, 2010 |
| LOCATION: | Hilton Garden Inn, Waltham, MA |
SCHEDULE:
1:30 p.m.- 5:00 p.m.
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DESCRIPTION:
An overview of the peer review standards based upon the revised standards effective January 1, 2010. We will cover the administrative process of conducting a peer review as it applies to MAPA. We will also discuss the documentation that is required to be maintained in firms to comply with the monitoring aspect of peer review. |
CPE CREDIT HOURS: 4
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REGISTRATION: Please click here for registration form.
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| THE NEW MASSACHUSETTS DATA SECURITY BREACH LAWS & REGULATIONS:
Understanding your Legal Obligations to Help Prevent Identity Theft |
DISCUSSION LEADER:
David B. Wilson, Esq., Hirsch, Roberts, Weinstein, LLP
Frank Vincentelli, Technology Officer, Integrated IT Solutions
Brian Hettrick, Soma Associates
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| DATE: | May 20, 2010 |
| LOCATION: | Holiday Inn Select, Woburn, MA |
SCHEDULE:
9:00 a.m. - 12:30 p.m.
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DESCRIPTION:
If you are like most businesses, you collect and maintain significant amounts of personal information about your employees and/or customers and clients that can lead to identity theft if inappropriately accessed – social security numbers, bank account information, credit card numbers, and the like. What would you do if a disgruntled employee walked out the door with such information? What actions would you take if someone stole a company computer or hacked into your computer system thereby gaining access to such confidential data? What steps are you legally required to take to notify affected parties? And what steps are you legally required to take to prevent security breaches like these?
Join us at our next presentation for an overview of the new Massachusetts law that requires notification of security breaches and a practical discussion of things you can do to protect your employees, customers, and clients from identify theft. We will also provide information on the stringent new Massachusetts data security regulations that went into effect on March 1, 2010. These regulations will require every employer and business that keeps confidential information about Massachusetts residents to have a comprehensive information security plan that addresses how such information is stored and maintained, to create employment policies to protect the information, to train staff about how to handle confidential information, to obtain compliance certifications from certain third-party vendors, and to perform an assessment of how confidential information is collected, maintained, and destroyed. |
CPE CREDIT HOURS: 4
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REGISTRATION: Please click here for registration form.
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| EMPLOYMENT LAW RISKS WITHIN YOUR PRACTICE |
DISCUSSION LEADER:
Mark Ventola, Esq.
Sheehan, Phinney, Bass & Green, P.A.
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| DATE: | May 20, 2010 |
| LOCATION: | Holiday Inn Select, Woburn, MA |
SCHEDULE:
1:30 p.m. - 5:00 p.m.
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DESCRIPTION:
The legal framework surrounding the relationship between employer and employee is constantly evolving with both Federal and State legislative actions. This seminar will address some of the most common risk areas in both your practice and for your clients. The areas we will cover include: wage and hour law, including the white collar exemptions; the employee vs. independent contractor distinction; the Family and Medical Leave Act; the Americans with Disabilities Act; Discrimination and Harassment basics; and Personnel Manuals, among other topics. |
CPE CREDIT HOURS: 4
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REGISTRATION: Please click here for registration form.
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| STRATEGIES FOR COLLEGE PLANNING |
DISCUSSION LEADER:
Todd Fothergill
Todd Weaver
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| DATE: | May 27, 2010 |
| LOCATION: | Lantana, Randolph, MA |
SCHEDULE:
9:00 a.m. - 5:00 p.m.
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DESCRIPTION:
This is a one-day seminar led by Todd Fothergill and Todd Weaver of Strategies For College, Inc. It is appropriate for both practitioners and their clients – especially those with children in the 9th grade or above. The seminar will demonstrate the value of integrating three essential elements to develop an effective college plan. The essential elements are: College Affordability, The Student’s Competitive Position and The Family Priorities. Specific attention will be devoted to the inner workings of the financial aid formulas and how they interact with Federal tax filings and how to strategize and plan within the formulas to assess eligibility for need-based grants and other college aid. The seminar will also provide strategies that can be used for families who are ineligible for need-based college aid. Based on 20 years in private practice, this seminar is practical – not theoretical. A laptop computer would be helpful, but not essential. For additional information, go to www.strategiesforcollege.com and take “The 9-Minute Tour.” |
CPE CREDIT HOURS: 8
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REGISTRATION: Please click here for registration form.
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| ETHICS |
DISCUSSION LEADER:
John A. Armstrong, CPA |
| DATE: | June 01, 2010 |
| LOCATION: | John Carver Inn, Plymouth, MA |
SCHEDULE:
9:00 a.m. - 12:30 p.m.
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DESCRIPTION:
This course will cover recent changes in the AICPA code of conduct. We will also discuss the documentation requirements for non attest services that are now required. We will also touch upon new options for compilation reports when the CPA is not independent. |
CPE CREDIT HOURS: 4
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REGISTRATION: Please click here for registration form.
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| NEW PEER REVIEW REQUIREMENTS INCLUDING NEW INTERNAL MONITORING |
DISCUSSION LEADER:
John A. Armstrong, CPA |
| DATE: | June 01, 2010 |
| LOCATION: | John Carver Inn, Plymouth, MA |
SCHEDULE:
1:30 p.m. - 5:00 p.m.
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DESCRIPTION:
An overview of the peer review standards based upon the revised standards effective January 1, 2010. We will cover the administrative process of conducting a peer review as it applies to MAPA. We will also discuss the documentation that is required to be maintained in firms to comply with the monitoring aspect of peer review.
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CPE CREDIT HOURS: 4
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REGISTRATION: Please click here for registration form.
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| LIQUIDATION & TERMINANTIONS OF ALL TYPES OF ENTITIES
(Including practicality and tax aspects) |
DISCUSSION LEADER:
Joseph B. Darby III, Esq.
Greenberg Traurig, LLP
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| DATE: | June 03, 2010 |
| LOCATION: | Hilton Garden Inn, Waltham, MA |
SCHEDULE:
9:00 a.m. - 5:00 p.m.
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DESCRIPTION:
All good things come to an end, but, when the party is over, someone still has to clean up afterwards. The purpose of this course is to address, in a very practical way, how to terminate legally and properly a business entity, including formal dissolution, winding up the legal and business affairs of the entity, liquidating the entity, and then dealing with all post-liquidation issues.
The course will review liquidation of a C corporation, an S corporation, an LLC, a limited partnership, and certain other entities, including a Massachusetts Realty Trust or Business Trust. The course will take participants carefully though the steps, including (1) giving notice of dissolution and/or forcing other equity owners to agree to a dissolution; (2) how to conduct a winding up of the affairs of a business, including fiduciary duties, practical problems about common control, and eventual division of assets and business clients; (3) paying off creditors and other debtors of the business; (4) strategies to maximize collection of accounts receivable at a time when the business is simultaneously notifying people that it will no longer continue in business; (5) distributing or liquidating the assets of the business, (6) formal legal steps to terminate the business, including filing Form 966 for a corporation and filing termination documents with the Secretary of State for a corporation, an LLC, and a partnership; and (7) how to deal with post-liquidation collection of assets and payment of liabilities, including the formation of a liquidating trust, and the tax and legal aspects of operating a liquidating trust, following legal termination of the business entity. |
CPE CREDIT HOURS: 8
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REGISTRATION: Please click here for registration form.
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| PREPARING FOR A FEDERAL OR STATE TAX AUDIT |
DISCUSSION LEADER:
Joseph B. Darby III, Esq.
IRS Representative
DOR Representative
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| DATE: | June 08, 2010 |
| LOCATION: | John Carver Inn, Plymouth, MA |
SCHEDULE:
9:00 a.m. - 12:30 p.m.
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DESCRIPTION:
The IRS and the Massachusetts DOR are back in the audit business -- with a vengeance. This seminar will discuss the latest areas of IRS and DOR enforcement emphasis, and will review on-going changes in IRS and DOR organizational structures that affect how, when, and how successfully each taxing authority conducts audits. We will discuss strategies about how to report and disclose risky tax positions on a tax return using Form 8275, particularly in light of recent IRS efforts to increase enforcement of the preparer penalty under Code Section 6694; how to prepare for and then handle an audit; when and how to push the audit agent to close out an “endless” audit; how to use the IRS Manual and required IRS and DOR procedures to your advantage in a variety of situations; how to organize and handle an appeal; how to decide whether and under what circumstances to
by-pass the Appeals Office and go directly to Tax Court or the ATB; how to handle post-assessment collections issues and actions; the possible benefits and practical problems of submitting an Offer in Compromise; and how to help a desperate taxpayer survive tax liens and aggressive collections enforcement actions. |
CPE CREDIT HOURS: 4
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REGISTRATION: Please click here for registration form.
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| MASSACHUSETTS TAX UPDATE |
DISCUSSION LEADER:
Stephen M. Politi, Esq. |
| DATE: | June 08, 2010 |
| LOCATION: | John Carver Inn, Plymouth, MA |
SCHEDULE:
1:30 p.m. - 5:00 p.m.
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DESCRIPTION:
This one-half day Seminar is presented by Stephen M. Politi (Boston Tax Attorney and Former DOR Chief Counsel). The seminar will focus on recent Massachusetts state tax developments including new and proposed legislation; administrative developments including current tax audit issues and recent administrative guidance; and much more. |
CPE CREDIT HOURS: 4
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REGISTRATION: Please click here for registration form.
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| ROTH CONVERSIONS (2010 Rule Changes) |
DISCUSSION LEADER:
David Veale, Senior Vice President, AXA Equitable
Leo Robinson, First Vice President, Morgan Stanley Smith Barney
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| DATE: | June 10, 2010 |
| LOCATION: | Courtyard Marriott, Marlboro, MA |
SCHEDULE:
9:00 a.m. - 12:30 p.m.
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DESCRIPTION:
This half day Seminar will discuss the following:
• Roth IRA basics
• Roth IRA Conversion Opportunity
• Roth IRA Re-characterizations and Reconversions
• Roth IRA Distribution Rules
• Designated Roth 401(k) Plan
• Roth IRA Creditor Protection Rules
• Roth IRA Planning Strategies for 2010 |
CPE CREDIT HOURS: 4
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REGISTRATION: Please click here for registration form.
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| ESTATE, MEDICAID & TAX LAW CHANGES |
DISCUSSION LEADER:
David M. Beliveau, Esq. |
| DATE: | June 10, 2010 |
| LOCATION: | Courtyard Marriott, Marlboro, MA |
SCHEDULE:
1:30 p.m. - 5:00 p.m.
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DESCRIPTION:
The estate planning, Medicaid, and tax law landscape continues to change. There currently is no Federal estate tax. Instead, there currently is a modified carryover basis regime. So, instead of a small percentage of people across the country being subject to a Federal estate tax, a large percentage of them will be subject to a capital gains tax. Presumably, Federal capital gains tax rates will be going up under the current administration. In addition, Massachusetts has a five percent capital gains tax rate.
The Massachusetts estate tax is still alive and well. So, married couples in Massachusetts with estates greater than One Million Dollars should still engage in estate tax planning to reduce or eliminate the Massachusetts estate tax. The noose continues to tighten with respect to Medicaid planning. It is increasingly becoming more difficult to protect assets from the nursing home. Recent Massachusetts court decisions have addressed problematic provisions in Medicaid irrevocable income only trusts. If you would like to learn more about such estate planning, Medicaid, and tax law changes, please attend our upcoming seminar. Thank you. |
CPE CREDIT HOURS: 4
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REGISTRATION: Please click here for registration form.
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| CHANGE OF ENTITY
(When is it the right course of action? Is it time? Choosing proper entities!) |
DISCUSSION LEADER:
Joseph B. Darby III, Esq. |
| DATE: | June 22, 2010 |
| LOCATION: | DoubleTree Hotel, Westboro, MA |
SCHEDULE:
9:00 a.m. - 5:00 p.m.
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DESCRIPTION:
This course could be entitled “Choice of Entity II: Ten Years After.” This course will address when and how to
implement a change in business entity, for tax, business, and/or other reasons. The course will start off with a succinct review of the choice-of-entity decision and why people pick one particular legal entity in the first place. The course will then move quickly to address a variety of situations that can make the initial choice no longer the best choice for continuing the conduct of the business. The course will review reasons why a C corporation may decide to transform itself into an LLC, including both converting the corporation into an LLC (e.g., state merger statutes or other similar transformations), and also “creeping” transformations, namely converting the business operations over time from a corporate entity to an LLC, without triggering an immediate and full taxable event up front; and transformations from a limited partnership to an LLC, and vice versa. The course will teach structuring ideas that can help reduce taxes. The course will focus particular attention on tax traps and mistakes that people can make in the conversion process, will address doctrines, such as liquidation/reincorporation, asserted by the IRS to attack transformations, and will explain how to minimize or address adverse tax consequences. Finally, if a change of entity transaction has become a disaster, the course will review how to “unwind” a bad transaction and potentially avoid adverse consequences, then do the transaction the right way. |
CPE CREDIT HOURS: 8
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REGISTRATION: Please click here for registration form.
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| ACCOUNTING & AUDITING UPDATE |
DISCUSSION LEADER:
John A. Armstrong, CPA |
| DATE: | June 24, 2010 |
| LOCATION: | Holiday Inn Select, Woburn, MA |
SCHEDULE:
9:00 a.m. - 5:00 p.m.
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DESCRIPTION:
This Accounting and Auditing update will discuss all new FASB’s and SSARS which affect the local and regional CPA Firms.
We will also discuss various other relatively new pronouncements which firms have had difficulty implementing.
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CPE CREDIT HOURS: 8
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REGISTRATION: Please click here for registration form.
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| Rates |
| Rates for Spring 2010 CPE Seminars |
MAPA Member
Full Day: $195.00
Half Day: $110.00
Special Priced: May 27th $95.00
3 Or more full days paid in advance $180.00/each (Special Priced Event Excluded)
Non-Member of MAPA
Full Day: $215.00
Half Day: $120.00
3 or more full days paid in advance $200.00/each
Lunch included with full-day registration |
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| Cancellations Policy: Cancellations must be received three business days prior to the seminar for a full refund. Otherwise, there will be a charge of $50.00 representing a cancellation fee. No refunds for no-show registrant. Substitutions welcomed. |
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All contents © 2008. All rights reserved.
Massachusetts Association of Public Accountants
607 North Avenue, Building 16 - 2nd Floor
Wakefield, MA 01880
Phone: 781-246-7788 Fax: 781-246-7873
Email: mapa@mapaweb.org
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TODAY'S HIGHLIGHTS
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