Tax pros who want clarity on retirement distribution rules and rollover options
This nano-learning course explains the 1% transfer excise tax imposed on certain outbound remittance transfers under the One Big Beautiful Bill Act (OBBBA)
and compliance obligations may affect international payment strategies beginning in 2026
tip income
Publication Date: 4/20/2026 Instructional Delivery Method: Self-Study Level: Intermediate Prerequisites: None Advanced Preparation: No Advanced Preparation Required Author: Lee Reams
Charitable Contributions - 2 Hours CPE Business Management and Organization Tax pros who want clarityLearning Objective: After completing this course, the student will be able to distinguish between contributions that are and are not deductible including the use of taxpayer assets, timeshares, volunteering, out of pocket volunteer expenses, cash and non cash contributions, AGI limitations, special rules for capital gain property, foreign charities, personal benefits forfeited, car washes, pancake breakfasts, quid pro quo contributions, entertaining