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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.

Wealth Management

Course Title Level Credit
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
706 Preparation and Planning Part 4: Credits and Deductions to the Estate (2007-2008 Edition)

The fourth course in this series reviews preparation of Schedules M and O, which relate to the marital deduction and charitable deduction. It also reviews preparation of Schedules P and Q, and the unified credit.
Credit available for CFPTM, CPA, Enrolled Agent.

Intermediate 4.0 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
Charitable Giving Tax Strategies (Third Edition)

This course looks at sophisticated charitable giving techniques for individuals, which can enable donors to retain some benefit from their gift or have a say in how the funds are used.
Credit available for CFPTM, CPA, Enrolled Agent.

Update 2.0 CPE
Education Tax Incentives: Opportunities and Strategies (Third Edition)

This course explains the 11 major tax incentives available for higher education.
Credit available for CFPTM, CPA, Enrolled Agent.

Overview 2.0 CPE
Estate Planning Strategies (Second Edition)

This course reviews how recent legislation has impacted estate and gift tax rules, and wealth preservation planning.
Credit available for CFPTM, CPA, Enrolled Agent.

Overview 3.0 CPE
Financial and Estate Planning Documents

The focus of this course is on financial and estate planning documents that relate to such areas as domestic relations, medical directives, asset protection and estate planning.
Credit available for CPA, Enrolled Agent.

Basic 2.0 CPE
Gifting as a Tax Strategy (Second Edition)

This course will give you an overview of how to use the gift tax and other exclusions to minimize estate taxes for beneficiaries.
Credit available for CPA, Enrolled Agent.

Overview 2.0 CPE
IRS Enforcement Programs

This course provides an overview of recent IRS enforcement programs and highlights the plans of the IRS in the future.
Credit available for CFPTM, CPA, Enrolled Agent.

Overview 3.0 CPE
Intrafamily Transfers of Small Businesses

This course reviews the tax issues that arise when a small business client transfers the business to a family member.
Credit available for CFPTM, CPA, Enrolled Agent.

Overview 2.0 CPE
Investment Strategies After the Tax Increase Prevention and Reconciliation Act of 2005 and the Pension Protection Act of 2006

This course reviews the new rules for the taxation of dividends and long-term capital gains, and tax strategies available for investors under recent tax acts. In addition, the course reviews changes made under the Pension Protection Act of 2006 to strengthen pension plans and help virtually all taxpayers save and invest more for retirement.
Credit available for CFPTM, CPA, Enrolled Agent.

Basic 2.0 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
Passive Activity Loss Limitations

This course provides an overview of the passive activity loss rules.
Credit available for CFPTM, CPA, Enrolled Agent.

Overview 3.0 CPE
Primary Residence and Vacation Home as a Personal Tax Shelter

This course examines how a primary residence and a vacation home can be a personal tax shelter.
Credit available for CFPTM, CPA, Enrolled Agent.

Overview 2.0 CPE
Retirement Planning: Maximizing After-Tax Income

This course reviews tax planning opportunities for retirement savings that will maximize after-tax income, taking into account the taxation of Social Security benefits.
Credit available for CFPTM, CPA, Enrolled Agent.

Overview 2.0 CPE
Roth 401(k)s

This course focuses on the Roth 401(k), discussing its features and comparing it to traditional 401(k)s and Roth IRAs.
Credit available for CFPTM, CPA, Enrolled Agent.

Update 2.0 CPE
Roth IRAs (Third Edition)

This course focuses on Roth IRAs, explaining the similarities and differences they have with traditional IRAs.
Credit available for CFPTM, CPA, Enrolled Agent.

Update 2.0 CPE

Tax Increase Prevention and Reconciliation Act of 2005

This course reviews the Tax Increase Prevention and Reconciliation Act of 2005, which makes a number of important changes affecting many individuals, investors, and businesses.
Credit available for CFPTM, CPA, Enrolled Agent.

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Update 2.0 CPE