Ed Zollars Tax Series Fall 2025/26

Explore the impact of artificial intelligence (AI) on the tax profession, detailing its capacity for dramatic efficiency gains, the fundamental shift it brings to the professional's value proposition and its potential to disrupt traditional business models.

Highlights

Key items covered in this session include:

• The differences between general-purpose AI and domain-specific AI
• Professional obligations under IRS Circular 230, the AICPA Code of Professional Conduct and federal data safeguarding laws (e.g., IRC Sections 6713 & 7216, FTC Safeguards Rule)
• Techniques for effective research using AI, including general-purpose (like Google Gemini) and secure, source-grounded analysis of documents with specialized platforms (like NotebookLM)
• AI usage policies

Benefits

• Identify the inherent risks with general-purpose AI tools, including “hallucinations” and data privacy issues.
• Learn a framework for rigorous due diligence in selecting and implementing AI tools, including vendor vetting, data security, algorithmic transparency and contractual safeguards.
• Understand the transformative impact of AI on tax practices, including efficiency gains, evolving professional value propositions and potential disruptions to traditional business models.
• Recognize key recommendations for firm leadership on developing AI usage policies, establishing vetting committees, implementing mandatory training and updating Written Information Security Plans (WISPs) for compliant AI adoption.

Designed For

CPAs and accounting professionals in public practice and industry who advise individuals and closely held businesses on tax matters

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Explore the impact of artificial intelligence (AI) on the tax profession, detailing its capacity for dramatic efficiency gains, the fundamental shift it brings to the professional's value proposition and its potential to disrupt traditional business models.

Highlights

Key items covered in this session include:

• The differences between general-purpose AI and domain-specific AI
• Professional obligations under IRS Circular 230, the AICPA Code of Professional Conduct and federal data safeguarding laws (e.g., IRC Sections 6713 & 7216, FTC Safeguards Rule)
• Techniques for effective research using AI, including general-purpose (like Google Gemini) and secure, source-grounded analysis of documents with specialized platforms (like NotebookLM)
• AI usage policies

Benefits

• Identify the inherent risks with general-purpose AI tools, including “hallucinations” and data privacy issues.
• Learn a framework for rigorous due diligence in selecting and implementing AI tools, including vendor vetting, data security, algorithmic transparency and contractual safeguards.
• Understand the transformative impact of AI on tax practices, including efficiency gains, evolving professional value propositions and potential disruptions to traditional business models.
• Recognize key recommendations for firm leadership on developing AI usage policies, establishing vetting committees, implementing mandatory training and updating Written Information Security Plans (WISPs) for compliant AI adoption.

Designed For

CPAs and accounting professionals in public practice and industry who advise individuals and closely held businesses on tax matters

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Divorce is a complex financial transaction requiring a CPA's strategic expertise. Proactive tax guidance is crucial for sound settlements. Explore the divorce tax landscape, asset preservation, liability prevention and equitable property distribution.

Highlights

Since the Tax Cuts and Jobs Act of 2017 repealed the alimony deduction for divorce agreements executed after Dec. 31, 2018, the landscape of divorce negotiations has changed significantly. CPAs must master rules for deferred tax liabilities (IRC Section 1041), dependency claims (IRC Section 152(e)) and joint tax attribute allocation. Practitioners will also gain mastery over ethical challenges in divorce engagements, adhering to AICPA and Treasury Circular 230 standards.

Benefits

• Understand Circular 230 and AICPA Code requirements; identify and avoid conflicts in divorce tax engagements.
• Apply the IRC Section 152(e) "nights test" to determine custodial parent; recognize limits of Form 8332 transfers.
• Evaluate Section 1041 nonrecognition rules; quantify deferred tax effects and preserve carryover basis in property divisions.
• Assess retirement division methods; differentiate between QDRO and IRA tax treatments; understand alimony tax changes under TCJA.

Designed For

CPAs and accounting professionals in public practice and industry who advise individuals and closely held businesses on tax matters

View Full Event Details

Divorce is a complex financial transaction requiring a CPA's strategic expertise. Proactive tax guidance is crucial for sound settlements. Explore the divorce tax landscape, asset preservation, liability prevention and equitable property distribution.

Highlights

Since the Tax Cuts and Jobs Act of 2017 repealed the alimony deduction for divorce agreements executed after Dec. 31, 2018, the landscape of divorce negotiations has changed significantly. CPAs must master rules for deferred tax liabilities (IRC Section 1041), dependency claims (IRC Section 152(e)) and joint tax attribute allocation. Practitioners will also gain mastery over ethical challenges in divorce engagements, adhering to AICPA and Treasury Circular 230 standards.

Benefits

• Understand Circular 230 and AICPA Code requirements; identify and avoid conflicts in divorce tax engagements.
• Apply the IRC Section 152(e) "nights test" to determine custodial parent; recognize limits of Form 8332 transfers.
• Evaluate Section 1041 nonrecognition rules; quantify deferred tax effects and preserve carryover basis in property divisions.
• Assess retirement division methods; differentiate between QDRO and IRA tax treatments; understand alimony tax changes under TCJA.

Designed For

CPAs and accounting professionals in public practice and industry who advise individuals and closely held businesses on tax matters

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The 2025 tax landscape represents a seismic shift under the One Big Beautiful Bill Act (OBBBA) and emerging SECURE 2.0 regulations. This update breaks down the five most impactful changes.

Highlights

Items to be covered in this webinar include:

• No tax on tips (IRC Section 224)
• Qualified overtime deductions (IRC Section 225)
• 100% bonus depreciation restoration
• SALT cap expansion and high-income phase-outs
• Mandatory Roth catch-up contributions (SECURE 2.0 Section 603)

Benefits

• Identify what qualifies as deductible tip income and how the $25,000 cap applies.
• Apply bonus depreciation rules, including the written binding contract test and rate elections.
• Understand SALT deduction planning under the expanded cap and steep phase-out.
• Implement Roth catch-up requirements using SECURE 2.0 wage thresholds and transition relief.

Designed For

CPAs and accounting professionals in public practice and industry who advise individuals and closely held businesses on tax matters

View Full Event Details

The 2025 tax landscape represents a seismic shift under the One Big Beautiful Bill Act (OBBBA) and emerging SECURE 2.0 regulations. This update breaks down the five most impactful changes.

Highlights

Items to be covered in this webinar include:

• No tax on tips (IRC Section 224)
• Qualified overtime deductions (IRC Section 225)
• 100% bonus depreciation restoration
• SALT cap expansion and high-income phase-outs
• Mandatory Roth catch-up contributions (SECURE 2.0 Section 603)

Benefits

• Identify what qualifies as deductible tip income and how the $25,000 cap applies.
• Apply bonus depreciation rules, including the written binding contract test and rate elections.
• Understand SALT deduction planning under the expanded cap and steep phase-out.
• Implement Roth catch-up requirements using SECURE 2.0 wage thresholds and transition relief.

Designed For

CPAs and accounting professionals in public practice and industry who advise individuals and closely held businesses on tax matters

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Designed as a comprehensive technical manual for the 2026 tax enforcement landscape, this course equips practitioners with the forensic tools necessary to navigate the IRS's aggressive eradication of marketed tax shelters.

Highlights

Items to be covered in this webinar include:

• Judicial and IRS attacks on valuation theories, including rejection of HBU "Unicorn" assumptions and DCF models in conservation easement cases
• Emerging tax shelter structures and enforcement targets, including Charitable LLCs and abusive CRATs
• Professional responsibility risks involving technology reliance, white-labeled diligence, and promoter-provided materials
• Penalty defense and post-transaction remediation, including reasonable cause, QARs, and John Doe summonses

Benefits

• Understand how courts and the IRS are prioritizing substantive valuation analysis over technical compliance and are rejecting aggressive land valuation models.
• Identify emerging multi-entity and trust-based structures that violate dominion, control or capital-gain recognition principles.
• Evaluate ethical and liability risks when relying on black-box technology or white-labeled diligence and marketing materials.
• Recognize the limits of opinion-based reasonable cause defenses and the narrow, time-sensitive nature of remediation options such as Qualified Amended Returns.

Designed For

CPAs and accounting professionals in public practice and industry who advise individuals and closely held businesses on tax matters

View Full Event Details

Designed as a comprehensive technical manual for the 2026 tax enforcement landscape, this course equips practitioners with the forensic tools necessary to navigate the IRS's aggressive eradication of marketed tax shelters.

Highlights

Items to be covered in this webinar include:

• Judicial and IRS attacks on valuation theories, including rejection of HBU "Unicorn" assumptions and DCF models in conservation easement cases
• Emerging tax shelter structures and enforcement targets, including Charitable LLCs and abusive CRATs
• Professional responsibility risks involving technology reliance, white-labeled diligence, and promoter-provided materials
• Penalty defense and post-transaction remediation, including reasonable cause, QARs, and John Doe summonses

Benefits

• Understand how courts and the IRS are prioritizing substantive valuation analysis over technical compliance and are rejecting aggressive land valuation models.
• Identify emerging multi-entity and trust-based structures that violate dominion, control or capital-gain recognition principles.
• Evaluate ethical and liability risks when relying on black-box technology or white-labeled diligence and marketing materials.
• Recognize the limits of opinion-based reasonable cause defenses and the narrow, time-sensitive nature of remediation options such as Qualified Amended Returns.

Designed For

CPAs and accounting professionals in public practice and industry who advise individuals and closely held businesses on tax matters

View Full Event Details