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CPE Matrix
A quick view of all the courses in the Learning Center, and the Specialty Libraries that host them.

Course Levels
The following are the associated explanations of the course level definitions used for CCH Incorporated's continuing education courses.

Basic
Describes the level most beneficial to CPAs new to a skill or attribute. Covers fundamental principles and skills. This level is usually for participants with limited or no exposure to the subject.

Intermediate
Builds on a basic level program in order to relate fundamental principles or skills to practical situations and extend them to a broader range of applications. This level is for participants with some exposure to the subjects. Such persons are often at the mid-level within the organization, with operational and/or supervisory responsibilities.

Advanced

Focuses on the development of in-depth knowledge, a variey of skills or a broader range of applications. This level is for participants with significant exposure to the subjects. Advanced level programs are often appropriate for high-ranking persons within organizations; however, they may also be beneficial for lower-level professionals with specialized knowledge in a subject area.

Update

Provides a general review of new developments. This level is for participants with a background in the subject area that desire to be kept current.

Overview

Develops a broad perspective in a subject area. These programs may be appropriate for professionals at all organizational levels.

New Learning Center Core Courses

Course Title Level Credits
706 Preparation and Planning Part 1: Tax Fundamentals (2008-2009 Edition)

The main goal of the course is to provide an introduction to the Form 706 and to review the general administrative issues involved in filing the return.
Credit available for CPA, Enrolled Agent.

Overview 3.0 CPE
706 Preparation and Planning Part 2: Property of the Decedent (2008-2009 Edition)

This course will educate the professional on how to accurately value and properly present the assets of the gross estate. It will discuss Schedule A ? real estate, Schedules B C & D ? stocks and bonds, mortgages and debts (owned), and insurance on a decedent's life, Schedules E & F ? joint tenancy property and miscellaneous property and Schedules G, H and I? trusts, powers of appointment and annuities.
Credit available for CPA, Enrolled Agent.

Intermediate 5.0 CPE
706 Preparation and Planning Part 3: Debts of Decedent (2008-2009 Edition)

This course is designed to help the professional accurately prepare Schedules J, K, and L of Form 706. These schedules relate to expenses of the estate.
Credit available for Enrolled Agent.

Intermediate 2.0 CPE
Alternative Minimum Tax for Individuals (Third Edition)

The focus of this course is on the alternative minimum tax for individuals.
Credit available for CPA, Enrolled Agent.

Basic 2.0 CPE
Amortization Rules (Third Edition)

This course covers the basics of amortization rules and updates you on recent developments in the area.
Credit available for CPA, Enrolled Agent.

Basic 2.0 CPE
Asset Protection and Risk Management

This course focuses on the tax aspects of asset protection and risk management for individuals and businesses.
Credit available for CPA, Enrolled Agent.

Overview 2.0 CPE
Audit Documentation Requirements: SAS 103 and Other Standards

This course reviews the overall documentation requirements of SAS 103, and summarizes the specialized and specific documentation requirements of the other Standards.
Credit available for CPA.

Overview 3.0 CPE
Capitalizing Intangibles: New Rules (Second Edition)

This course provides a detailed overview of new, wide-sweeping regulations on capitalizing intangibles. It covers those intangibles that are required to be capitalized, new rules regarding intangibles acquired in a business acquisition, and the Code Sec. 197 rules on amortizing certain intangibles.
Credit available for CPA, Enrolled Agent.

Update 3.0 CPE
Circular 230: Staying Compliant (Second Edition)

This course explores Circular 230, the IRS?s rules of practice.
Credit available for CPA, Enrolled Agent.

Basic 2.0 CPE
Compilation and Review: SSARS Nos. 15-17

This course was prepared to familiarize participants with Statement for Accounting and Review Services (SSARS) Nos. 15, 16, and 17 issued by the Accounting and Review Services Committee of the AICPA. These statement pertain to compilation and review engagements and procedures.
Credit available for CPA, Enrolled Agent.

Overview 3.0 CPE
Depreciation Course (2008 Edition)

The Depreciation CPE Course 2008 Edition is a self-paced CPE course created for anyone who wishes to better comprehend the basics of depreciation.
Credit available for CPA, Enrolled Agent.

Overview 6.0 CPE
Economic Distress: Tax Rules for Alleviation

This course focuses on tax pathways out of economic distress for both individuals and businesses.
Credit available for CPA, Enrolled Agent.

Overview 2.0 CPE
FAS 109: Accounting for Income Taxes (Second Edition)

This course addresses the most important principles in accounting for income taxes and illustrates their application in commonly observed situations.
Credit available for CPA.

Basic 3.0 CPE
FASB No. 141R: Business Combinations

This course distills No. 141 (Revised 2007), Business Combinations, into a digestible source that is designed to assist accounting practitioners in putting these principles into practice.
Credit available for CPA, Enrolled Agent.

Basic 2.0 CPE
FASB No. 159: The Fair Value Option for Financial Assets and Financial Liabilities

This course reviews the scope, specific rules, disclosure requirements and effective dates of FASB No. 159: The Fair Value Option for Financial Assets and Financial Liabilities.
Credit available for CPA.

Basic 2.0 CPE
Fair Value Measurements - SFAS No. 157 and No. 159

This CPE course reviews how FASB has concluded that fair value information is relevant and how to apply a fair value measurement principle in compliance with Statements of Financial Accounting Standards (SFAS) No. 157 and 159.
Credit available for CPA.

Basic 2.0 CPE
Family Limited Partnerships (Second Edition)

This course provides an overview of the family limited partnership (FLP) structure, including formation and operational issues, use as an estate planning and asset protection tool, and the tax and nontax advantages and disadvantages of this popular entity.
Credit available for CFPTM, CPA, Enrolled Agent.

Overview 3.0 CPE
Like-Kind Exchanges (Second Edition)

This course guides you through effective use of the tax-deferral techniques available under Code Sec. 1031, like-kind exchanges. It reviews new developments and recurrent issues that have impacted either taxpayers or the IRS.
Credit available for CPA, Enrolled Agent.

Basic 3.0 CPE
Nonqualified Deferred Compensation: New Requirements

This course reviews the requirements for nonqualified deferred compensation as interpreted in final regulations issued in 2007.
Credit available for CFPTM, CPA, Enrolled Agent.

Basic 3.0 CPE
Partnership Taxation Fundamentals (Third Edition)

This course provides a basic understanding of how a partnership operates and how partners are taxed on their income from the partnership.
Credit available for CPA, Enrolled Agent.

Basic 6.0 CPE
Recent Tax Developments (July-August 2008)

This course describes recent tax developments that will affect individuals and businesses. It also provides a tip on how to advise clients on Pension Protection Act of 2006 (PPA) developments.
Credit available for CPA, Enrolled Agent.

Update 2.0 CPE
S Corporations (Fifth Edition)

This course reviews the taxation of S Corporations and their shareholders. It examines the passthrough system and its effects on shareholders and on the corporation.
Credit available for CPA, Enrolled Agent.

Basic 4.0 CPE
SAS 112: Implementation

This course summarizes SAS 112's major changes to previous auditing practice, provides a refresher on its basic requirements, and addresses some of the most common misconceptions and implementation issues that have arisen since its effective date.
Credit available for CPA, Enrolled Agent.

Overview 3.0 CPE
State Tax Appeals Process

This course examines current state tax appeals processes and discusses how those processes can be made more fair and efficient.
Credit available for CPA, Enrolled Agent.

Overview 4.0 CPE
Strategies for Reducing the Self-Employment Tax (Third Edition)

This course will help you understand who is subject to the self-employment tax, and how to calculate it using the regular method and optional methods.
Credit available for CPA, Enrolled Agent.

Intermediate 4.0 CPE
Tax Breaks for Going Green

This course describes tax breaks for going "green" for both individuals and businesses.
Credit available for CPA, Enrolled Agent, Personal Financial Specialist.

Basic 2.0 CPE

Tax Law Changes for 2008

This course focuses on new tax rules for 2008 for individuals and businesses. It discusses their provisions, reviews the basic rules, and covers recent IRS guidance that helps flesh out how the new rules operate.
Credit available for CPA, Enrolled Agent.

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Basic 2.0 CPE