Section 1031 Exchanges - 0.2 CPESection 1031 exchanges allow real estate investors to defer taxable gain when investment or business property is exchanged for qualifying replacement property. However, strict identification deadlines, intermediary requirements, and exchange procedures must be followed carefully to preserve tax deferral treatment. Learning Objective Recognize the requirements necessary to defer gain through a Section 1031 like kind exchange. Course Description This

Pension Plan Start-Up Costs Credit

What’s often overlooked is that the law provides a reduced exclusion when life events force an early sale

weight loss

income limits

protective claims

key reporting requirements

Eligibility depends on occupation

I think I was unprepared until I heard this information

2026 draft Forms 1099-MISC and 1099-NEC

This nano-learning course outlines the federal tax rules used to determine resident and nonresident alien status

NASBA CPA Field of Study:  Federal Taxation Publication Date: 6/26/2026  Instructional Delivery Method: Self-Study  Level:  Intermediate Prerequisites: None Advanced Preparation: No Advanced Preparation Required Author: Mike Gleeson

Incorrect residency determinations can create serious compliance problems