CPE & Webinars

CPE & Webinars

Training

DOZ’s experience in the real estate industry and diverse client base allows us the opportunity to present continuing professional education (CPE) opportunities across a wide range of subjects. DOZ 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, allowing webinar attendees to earn CPE hours while they learn. Please join us to delve deeper in a variety of topics presented by our seasoned professionals; following the completion of each presentation, webinar attendees will have the opportunity to ask questions in real time of the panelists. Webinars are administered via Webex.

To be added to our webinar mailing list to receive notifications about upcoming webinars please click here.

Registration is now available for all upcoming webinars; click on the webinars below to expand for more information.

September 25, 2018 - Income Averaging: A New Minimum Set-Aside

INCOME AVERAGING:
A New Minimum Set-Aside

September 25th | 2pm EST (75 minutes)
1.5 hours of CPE
Cost: $125/attendee

Featured Presenters
Nancy Morton | Tax Member
Tom Schneider | Audit Senior Manager

 

Register Now

 

The Consolidated Appropriations Act of 2018 introduced, among other things, a new minimum set-aside to the LIHTC program. Panelists will examine this new set-aside option, more commonly known as “income averaging”, and how unit mix and projected income will be calculated using real world scenarios. Attendees will have the opportunity to ask questions of the panelists at the end of the webinar.

Learning Objectives:

  • Introduction to minimum set-asides
  • Designated imputed income limitations
  • Common misconceptions
  • Next Available Unit rule
  • Questions for which additional guidance is needed

Instructional Delivery Method – Group Internet Based; Prerequisites – None; Category – Tax; Program Level – Basic; Advance Preparation – None

October 10, 2018 - Cost Certification - Day 1: Cost Certification Basics and Eligible Basis

COST CERTIFICATION – DAY 1:
Cost Certification Basics and Eligible Basis

October 10th | 2pm EST (120 minutes)
2 hours of CPE
Cost: $125/attendee

Featured Presenters
Bill Farrington | Audit Member
Tom Schneider | Audit Senior Manager

 

Register Now

 

A cost certification is the culmination of two or more years of work and generally the final piece needed in order to obtain 8609s and begin claiming credits. Panelists will examine what goes into a cost certification, what is and is not included in eligible basis, and how credits are calculated. Attendees will have the opportunity to ask questions of the panelists at the end of the webinar.

Learning Objectives:

  • Total development costs
  • Eligible basis – what is and is not allowable
  • State specific limitations
  • Applicable fraction
  • Basis boost

Instructional Delivery Method – Group Internet Based; Prerequisites – None; Category – Specialized Knowledge; Program Level – Basic; Advance Preparation – None

October 11, 2018 - Cost Certification - Day 2: Advanced Eligible Basis, 4% vs. 9%, and Maximizing First Year Credits

COST CERTIFICATION – DAY 2:
Advanced Eligible Basis, 4% vs. 9%, and Maximizing First Year Credits

October 11th | 2pm EST (120 minutes)
2 hours of CPE
Cost: $125/attendee

Featured Presenters
Bill Farrington | Audit Member
Tom Schneider | Audit Senior Manager

 

Register Now

 

A cost certification is the culmination of two or more years of work and generally the final piece needed in order to obtain 8609s and begin claiming credits. Panelists will examine the more complicated nuances of eligible basis, cover tips on potential issues one may encounter, differences between 4% and 9% credit deals and how to maximize first year credits.

Learning Objectives:

  • Acquisition/rehabilitation specific issues
  • § 263A vs §266 related expenditures
  • Oversourcing issues and equity gap calculations
  • Differing approaches for 4% and 9% credit deals
  • First year credit calculations and maximizing first year credits

Instructional Delivery Method – Group Internet Based; Prerequisites – General understanding of LIHTC cost certifications; Category – Specialized Knowledge; Program Level – Intermediate; Advance Preparation – None

October 30, 2018 - Advanced Tax Reform: §199A

ADVANCED TAX REFORM: §199A

October 24th | 2pm EST (75 minutes)
1.5 hours of CPE
Cost: $125/attendee

Featured Presenters
Nancy Morton | Tax Member
Justin Rumer | Tax Manager

 

Register Now

 

The IRS recently published (1) FAQs addressing the Section 199A deduction, (2) proposed regulations governing application of Section 199A, and (3) Notice 2018-64 providing methods for determining W-2 wages for purposes of the Section 199A deduction limitation. Panelists will examine this new guidance and how it applies to owners/developers of real estate. Attendees will have the opportunity to ask questions of the panelists at the end of the webinar

Learning Objectives:

  • How the deduction works
  • Who can claim the deduction?
  • What is a qualified trade of business
  • Application of W-2 wages of commonly controlled businesses
  • Aggregation of commonly controlled businesses

Instructional Delivery Method – Group Internet Based; Prerequisites – General understanding of internal revenue code; Category – Tax; Program Level – Intermediate; Advance Preparation – None

November 15, 2018 - Capital Account Maintenance: Success Starts at Year 0

CAPITAL ACCOUNT MAINTENANCE:
Success Starts at Year 0

November 15th | 2pm EST (120 minutes)
2 hours of CPE
Cost: $125/attendee

Featured Presenters
Nancy Morton | Tax Member
Derek Hammond | Tax Principal
Tom Schneider | Audit Senior Manager

 

Register Now

 

An in-depth look at how proper capitalization and management of capital accounts at the inception of your project can reap substantial benefits throughout the life into Year 15. Real-life examples of capital accounts will be examined to show the potential positive or negative impacts of capital account management.

Learning Objectives:

  • Introduction to capital accounts
  • Introduction to 704(b)
  • Initial capitalization of assets and impact on capital accounts
  • Impact of disproportionate distributions (QIO)
  • Monitoring capital accounts
  • How tax reform affects capital accounts

Instructional Delivery Method – Group Internet Based; Prerequisites – None; Category – Tax; Program Level – Basic; Advance Preparation – None

December 11, 2018 - Year 15: Opportunities and Challenges

YEAR 15: Opportunities and Challenges

December 11th | 2pm EST (90 minutes)
1.5 hours of CPE
Cost: $125/attendee

Featured Presenters
Nancy Morton | Tax Member
Tom Schneider | Audit Senior Manager

 

Register Now

 

A look at how proper planning, LPA structuring, and financing terms at project inception can greatly impact your position at Year 15. Panelists will examine real-life LPA provisions including transfer taxes, the sales waterfall and profit and loss allocation.

Learning Objectives:

  • Managing your project timeline
  • What are capital accounts and how do they affect Year 15?
  • Concerns and issues surrounding soft debt
  • Understanding your LPA and the impact some provisions may have

Instructional Delivery Method – Group Internet Based; Prerequisites – General understanding of LIHTC program; Category – specialized knowledge; Program Level – Intermediate; Advance Preparation – None

December 13, 2018 - Capital Account Maintenance: Success Starts at Year 0

CAPITAL ACCOUNT MAINTENANCE:
Success Starts at Year 0

December 13th | 2pm EST (120 minutes)
2 hours of CPE
Cost: $125/attendee

Featured Presenters
Nancy Morton | Tax Member
Derek Hammond | Tax Principal
Tom Schneider | Audit Senior Manager

 

Register Now

 

An in-depth look at how proper capitalization and management of capital accounts at the inception of your project can reap substantial benefits throughout the life into Year 15. Real-life examples of capital accounts will be examined to show the potential positive or negative impacts of capital account management.

Learning Objectives:

  • Introduction to capital accounts
  • Introduction to 704(b)
  • Initial capitalization of assets and impact on capital accounts
  • Impact of disproportionate distributions (QIO)
  • Monitoring capital accounts
  • How tax reform affects capital accounts

Instructional Delivery Method – Group Internet Based; Prerequisites – None; Category – Tax; Program Level – Basic; Advance Preparation – None

December 17, 2018 - Qualified Opportunity Zones: The Benefits, Mechanics, and Questions

QUALIFIED OPPORTUNITY ZONES:
The Benefits, Mechanics, and Questions

December 17th | 2pm EST (120 minutes)
2 hours of CPE
Cost: $125/attendee

Featured Presenters
Nancy Morton | Tax Member
Justin Rumer | Tax Manager

 

Register Now

 

An in-depth look at the current guidelines on the Qualified Opportunity Zone legislation and how it can benefit your upcoming developments. Panelists will examine the real world application of the capital gains tax benefits and how the deferral or elimination can potentially impact return and credit pricing. Attendees will have the opportunity to ask questions of the panelists at the end of the webinar.

Learning Objectives:

  • How QOZ’s Were Designated
  • Benefits to the Investor: Gain Deferral or Elimination with Examples
  • The Mechanics of Investing in a QOZ
  • Questions Surrounding Implementation

Instructional Delivery Method – Group Internet Based; Prerequisites – None; Category – Tax; Program Level – Basic; Advance Preparation – None

December 19, 2018 - Income Averaging: A New Minimum Set-Aside

INCOME AVERAGING:
A New Minimum Set-Aside

December 19th | 2pm EST (75 minutes)
1.5 hours of CPE
Cost: $125/attendee

Featured Presenters
Nancy Morton | Tax Member
Tom Schneider | Audit Senior Manager

 

Register Now

 

The Consolidated Appropriations Act of 2018 introduced, among other things, a new minimum set-aside to the LIHTC program. Panelists will examine this new set-aside option, more commonly known as “income averaging”, and how unit mix and projected income will be calculated using real world scenarios. Attendees will have the opportunity to ask questions of the panelists at the end of the webinar.

Learning Objectives:

  • Introduction to minimum set-asides
  • Designated imputed income limitations
  • Common misconceptions
  • Next Available Unit rule
  • Questions for which additional guidance is needed

Instructional Delivery Method – Group Internet Based; Prerequisites – None; Category – Tax; Program Level – Basic; Advance Preparation – None

 

For more information regarding refunds, concerns and/or program cancellation policies, please contact us at webinars@doz.net

 

Dauby O’Connor Zaleski, LLC 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.