Total Credits: 2 including 2 Taxes - Technical
U.S. Department of Treasury’s Financial Crimes Enforcement Network (FinCEN) imposed a new reporting requirement that went into effect on January 1, 2024. Millions of businesses may have to file a Beneficial Ownership Information (BOI) Report. In a surprise turn of events, the Federal District Court from the Northern District of Alabama ruled on March 1, 2024 in National Small Business United v. Yellen (“NSB”) that the CTA is unconstitutional. This course will discuss the CTA’s provisions and the court’s decision in NSB. Also covered will be future implications for business entities and steps to consider given the recent ruling.
We will also discuss recent proposed rulemaking by FinCen with respect to nonfinanced purchases of residential real estate and gratuitous transfers so that businesses can prepare for any additional reporting burdens that might arise.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
Important CPE Credit Instructions_READ BEFORE WEBCAST UPDATED (442.7 KB) | Available after Purchase |
IRS Credit Request (265.6 KB) | Available after Purchase |
New Corporate Transparency Act Developments and Proposed FinCen Reporting Requirements for Real Estate Sellers Handout - UPDATED 9-16-24 (521.6 KB) | Available after Purchase |
Allison M. (Yee) McLeod, LL.M., JD, CPA, is currently a Senior Lecturer at the University of North Texas in Denton, Texas. She received Bachelor of Business Administration and Juris Doctor degrees from Baylor University, and a Master of Legal Letters (LL.M.) degree specializing in Taxation from the Southern Methodist University School of Law. Professor McLeod has also studied British and Art History at the University of Sussex, England.
Prior to joining the UNT faculty in 2010, Professor McLeod held the position of Director of Tax Planning and IRS Audits for Lehigh Hanson North America, a major manufacturer of cement, aggregates and other building materials. Her practice included both federal and international tax planning. Professor McLeod also spent thirteen years specializing in Tax Planning with the JCPenney Corporation, Inc., and two years with Deloitte & Touche in Dallas.
Professor McLeod has taught at the university level graduate classes on Ethics, Tax Research, Multi-jurisdictional Taxation and Corporate Income Tax. She also lectures in Financial Accounting and Individual Taxation on an undergraduate level. She has taught at the UNT College of Law as adjunct faculty and works part-time at the law firm of Grable Martin Fulton, PLLC. Since 2011, Professor McLeod has been honored to present live and on-line ethics CPE classes to CPAs across the nation. She also serves as an expert witness in accounting malpractice cases and maintains a small private practice serving individuals and small businesses. Professor McLeod has also taught at the University of North Texas College of Law as adjunct faculty. She is currently serving on the Professional Ethics Committee of the Texas Society of CPAs.
Professor McLeod is licensed to practice law by the State Bar of Texas since 1992 and has been a Certified Public Accountant since 1993.
Fri, Nov 08, 2024 - 11:00am to 12:42pm CST
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Wed, Nov 20, 2024 - 01:00pm to 02:42pm CST
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Sat, Dec 07, 2024 - 02:00pm to 03:42pm CST
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Tue, Dec 17, 2024 - 06:00pm to 07:42pm CST
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Tue, Dec 31, 2024 - 09:00am to 10:42am CST
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Sat, Jan 04, 2025 - 10:00am to 11:42am CST
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Thu, Jan 16, 2025 - 11:00am to 12:42pm CST
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Thu, Feb 06, 2025 - 06:00pm to 07:42pm CST
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Wed, Feb 19, 2025 - 02:00pm to 03:42pm CST
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Tue, Mar 11, 2025 - 04:00pm to 05:42pm CDT
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Wed, Mar 19, 2025 - 09:00am to 10:42am CDT
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Thu, Apr 03, 2025 - 10:00am to 11:42am CDT
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Fri, Apr 18, 2025 - 11:00am to 12:42pm CDT
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Wed, May 07, 2025 - 01:00pm to 02:42pm CDT
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Mon, May 26, 2025 - 02:00pm to 03:42pm CDT
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Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Business Professionals' Network, Inc. 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
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