Search - Western CPE

Product Search

Conferences

Blog

September 24, 2026

2026 Gain Can Still Reach a 2027 Opportunity Fund

For clients selling appreciated property in late 2026, waiting to fund a QOF until 2027 buys a bigger step-up per Notice 2026-40.

September 23, 2026

A Missing Sentence Costs a $4.42 Million Deduction (Wells v. Comm., T.C. Memo 2026-49 (June 10, 2026)

By: Sharon Kreider, CPA

Wells v. Comm. shows how a picture-perfect donation loses a $4.42M deduction over one missing line. See the CWA rules and penalty escape.

September 17, 2026

One Missing W-9 Can Trigger Two Years of Backup Withholding

By: Jane Ryder, EA, CPA

& Sharon Kreider, CPA

Final regs set when payment apps must backup withhold on sellers. A missing W-9 can trigger withholding that carries into the next year.

September 16, 2026

Disaster Casualty Losses and Wildfire Relief Payments Finally Land in the Code

By: Jane Ryder, EA, CPA

& Sharon Kreider, CPA

Disaster casualty loss relief is finally in the Code, retroactive to 2025. Learn the AGI-floor bypass, the non-itemizer deduction and 139M.

September 10, 2026

Student Loan Payments and the 401(k) Match: An Opportunity to Help Employer Clients

By: Alice Orzechowski, CPA, CMA, EA

Help employer clients keep workers’ retirement match intact. Learn how SECURE 2.0’s student loan match and IRC 127 assistance work together.

September 9, 2026

The 2026 Social Security Trustees Report

By: Jane Ryder, EA, CPA

& Sharon Kreider, CPA

The 2026 Trustees Report is the first to absorb OBBBA. Learn what changed on the tax side and how to talk clients back from the headlines.

September 2, 2026

The California Refund Theory That Never Had a Chance (Kim v. United States, No. 1:26-cv-00157 (Fed. Cl. May 21, 2026)

By: Sharon Kreider, CPA

The state-citizen-only tax dodge resurfaces in Kim v. United States, and the court dismisses it as legally frivolous. Here’s why it failed.

September 1, 2026

Certified Management Accountant (CMA) Requirements

By: Western CPE Staff

Your guide to earning the CMA, from the education and experience requirements to the two-part exam, fees and IMA registration steps.

September 1, 2026

Employer Contributions to Trump Accounts: Proposed Regulations Tell Employers How

By: Sharon Kreider, CPA

Employers can now fund Trump accounts up to $2,500 per employee tax-free. Proposed regs spell out the plan rules and testing requirements.

August 26, 2026

Enrolled Agent CE Requirements: IRS CPE Rules for EAs

By: Western CPE Staff

Learn how many CE hours enrolled agents need, the 3-year cycle, the annual minimum, the 2-hour ethics rule, and how to report hours to the IRS.

August 25, 2026

First-Time Penalty Abatement Is Being Replaced

By: Sharon Kreider, CPA

First Time Abate is going away. The new Automatic Exemption from Penalty grants relief without a call, but transition-year notices need attention.

August 24, 2026

FinCEN Makes It Permanent: No More BOI Reporting for U.S. Companies

By: Sharon Kreider, CPA

FinCEN’s final rule permanently ends BOI reporting for U.S. companies and will delete filed data. Learn what still applies to foreign entities.

August 18, 2026

Saver’s Match Replaces the Saver’s Credit in 2027

By: Sharon Kreider, CPA

Starting in 2027, the Saver’s Credit becomes real money. Learn how the 50% Saver’s Match works, who qualifies and the testing-period withdrawal trap.

August 17, 2026

California Corner: California Clarifies When a Discretionary Trust Becomes Taxable

By: Karen Brosi, CFP, EA

FTB Legal Ruling 2026-01 clarifies when California can tax an out-of-state trust with a resident beneficiary. Timing of the distribution is everything.

August 13, 2026

The Tax Practitioner’s Role in Preventing Medicaid Gifting Mistakes

By: Sharon Kreider, CPA

The gift tax annual exclusion is no Medicaid safe harbor. Learn how routine gifts trigger the 60-month lookback and how to flag the trap in time.

August 11, 2026

Seven Million Trump Accounts and Counting — A Gift Tax Safe Harbor and Stock Donation Announcement

By: Sharon Kreider, CPA

Trump accounts are live and a new IRS safe harbor spares most cash gifts from Form 709. Learn the five requirements and why stock gifts need caution.

August 5, 2026

ASC 818 Is Here – A New GAAP Model for Environmental Credits and Obligations

By: Kelen Camehl, CPA, MBA

FASB’s new ASC 818 replaces analogy-based accounting for environmental credits with one consistent model. See what it means for your team.

August 4, 2026

Medi-Cal’s Asset Limit Is Back: The 2026 Gifting Conversation for California Clients

By: Karen Brosi, CFP, EA

Medi-Cal’s asset limit returns in 2026. Learn why California’s transfer-penalty rules make the gifting conversation different from other states.

July 31, 2026

OPR Eyes AI Use in Tax Practices Through a Circular 230 Lens (OPR Alert 2026-19)

By: Sharon Kreider, CPA

& Mark Seid, EA, CPA, USTCP

AI is already in nearly every practice. OPR Alert 2026-19 adds no new rules to Circular 230, applying the duties we already carry to AI.

July 31, 2026

How to Lose Your Right to Practice Before the IRS

By: Western CPE Staff

Losing your right to practice before the IRS is rarely about fraud. See the Circular 230 missteps and OPR triggers that catch well-meaning practitioners.

About Us

Customer Experience

Professional Resources

Firms & Groups

Western CPE LLC

2026 Federal Tax Update: Pro Edition

2026 Federal Tax Update: Self-Study Only

2026 California Federal Tax Update: Pro Edition

2026 California Federal Tax Update: Self-Study Only

Bankruptcy Tax Issues

Corporate Cash Management: A Treasurer’s Guide

Dealing with Debt & Interest

Behavioral Forensics

Professional Ethics for Colorado CPAs

Alabama Professional Ethics

Ethical Conduct for Florida CPAs

The CFO Guidebook

2027 Annual Tax Season Update

Employee Stock Options

Ethics for Ohio CPAs

How to Audit Human Resources

Business Statistics with Excel

Passive Loss & At-Risk Rules

Intangible Asset Valuation

Ethics for Indiana CPAs

Fixed Asset Controls

Expense Report Best Practices

Invoice Factoring Essentials

Use Pivot Tables to Organize, Summarize, and Analyze Data

Installment Sales

Medical, Charitable & Casualty

Mastering XLOOKUP and XMATCH

Federal Tax Changes 2026

Public Company Accounting and Finance

Accounting for Investments

Federal Income Tax Changes – 2026

Professional Ethics for Wyoming CPAs

Ethics for Enrolled Agents

Family Tax Planning

Accountant Ethics for Connecticut

Accountant Ethics for Utah

Property Dispositions

Estate Planning with Business Issues

Selected Business Expenses

Employee Compensation & Benefits

Inventory Controls

Basic Fringe Benefits

Accountant Ethics for New Mexico

Modern Supervision

Professional Ethics for Illinois CPAs

Dynamic Arrays in Excel

Accountant Ethics for Nebraska

Ethics for Idaho CPAs

Keep up with our content