On-Demand Webinars
Watch recordings and access handouts from our sessions led by industry experts. Tax professionals from Alvarez & Marsal, and Wolters Kluwer, provide insights and analysis covering tax changes and proposals during our Virtual Coffee Talks. The Lunch and Learn Series was created to support accounting professionals in navigating the numerous changes and implementation issues they face — while avoiding risk.
Our Virtual Coffee Talk Partner
2024
- GenAI and Tax Compliance ►
- Draft Form 6765 ►
- Loper Bright ►
- Election ►
- Post Election ►
GenAI and Tax Compliance
Join us as we revisit the captivating world of generative AI and its ongoing impact on the tax practice. Whether you’re an early adopter of generative AI tools and technology or watching to see how they progress, this is a conversation you won’t want to miss.
Generative AI continues to redefine the possibilities for tax, but do tax practitioners see it as helpful or just hype? We invite you to a Virtual Coffee Talk with Kevin M. Jacobs and Cody Dixon, Managing Directors at Alvarez & Marsal Tax, and Betty Ross, Lead Product Manager at Wolters Kluwer. This essential discussion will reflect on the progress made over the past year and delve into the latest applications of generative AI in aiding companies' tax compliance.
Form Over Substance: Understanding the Latest Changes to the Draft Form 6765
On June 21, 2024, the IRS released a new draft of Form 6765 in response to extensive feedback from taxpayers, industry groups, and practitioners regarding the overly burdensome reporting requirements. While the recent changes seem to alleviate some of these burdens, many questions still linger due to vague or undefined key terms and requirements.
Join us to gain clarity and insights into the latest updates and how they may impact your reporting processes.
Loper Bright and Beyond: Transforming Tax Controversy and Compliance
Join us as we discuss some implications of the U.S. Supreme Court’s recent decision in Loper Bright, which is set to revolutionize the world of tax planning and tax controversy. This landmark decision — overturning the decades-old Chevron doctrine that gave significant deference to Treasury’s interpretation of a statute — changes the playing field and could affect financial strategies, risk management, and compliance measures.
During this essential discussion, attendees will hear about:
- How the Loper Bright ruling can impact your tax return compliance practices;
- The implications of the Loper Bright ruling for potential tax planning strategies;
- How the Loper Bright ruling might affect tax controversy matters going forward.
Brewing Insights on the Election & “Super Bowl of Tax
With the election just around the corner, understanding potential changes in tax policy is crucial. Join us for a stimulating and timely discussion over a virtual cup of coffee as we delve into the upcoming election and its far-reaching implications on tax policy. Whether you're an individual taxpayer, a private equity firm, or a corporation, this conversation is one you can't afford to miss!
We plan to discuss:
- Impact on Individuals: How could the election outcomes affect your personal tax situation?
- Private Equity Firms: How should firms prepare for potential shifts in tax rules and regulations and any resulting complexities for transactions and structures?
- Corporate Implications: What should corporations anticipate, including with respect to tax hikes and the OECD global tax deal, and how should they strategize accordingly?
Republican Tax Reform Part Deux: What Could it Mean for You?
The election has come and gone, and the balance of power within DC has shifted. While the fear of tax increases has subsided, uncertainty remains on how Trump and the Republicans will address a broad array of tax issues. These include the expiring provisions of the Tax Cuts and Jobs Act (TCJA); the Inflation Reduction Act’s (IRA) Corporate Alternative Minimum Tax (CAMT), excise tax on corporate redemptions, and energy tax credits; and overall partnership and international taxation.
2023
- Emp. Retention Credits ►
- Compensation and Benefits ►
Employee Retention Credits
The employee retention credit, enacted as part of the CARES Act, is a US federal tax credit that provides an incentive to employers who continue to employ individuals during the COVID-19 pandemic. Since its enactment, there have been questions as to whether a business qualified and how to interpret what qualified as a full or partial suspension of operations in order to be eligible for the credit. Companies engaged advisors – some of whom were diligent in determining a business’s eligibility – though others engaged advisors, whose business models created incentives to take aggressive positions on employee retention credit qualification that likely are not sustainable under audit. This also puts increased pressure on acquirers in M&A transactions to ensure the appropriate level of diligence was performed, and if not, how buyers can contractually protect themselves in an M&A transaction.
Special Tax Considerations around Compensation & Benefits
Join Alvarez & Marsal Tax Managing Directors Kevin M. Jacobs & Allison Hoeinghaus and Senior Director James Deets, along with Kevin DeYoung, Sales & Business Development Manager at Wolters Kluwer, for an essential Virtual Coffee Talk in which attendees will hear about compensation & benefit issues that bleed into the tax world including:
- Mergers & acquisitions (M&A)
- Potentially costly golden parachute tax rules of Code section 280G
- Research regarding market trends in change in control arrangements among 100 companies in the S&P Composite 1500 Index from Alvarez & Marsal’s recently released 2023 / 2024 Executive Change in Control Report: https://alvarezandmarsaltax.com/thought-leadership/executive-change-in-control-report-2023-2024/
- Equity compensation considerations in the M&A context and tax treatment of earnouts
- Payroll pitfalls that can cause headaches for the tax department
- New SEC Clawback Rules and potential tax/accounting ramifications
December 2023
Title to come
- Pillar 2 ►
- Secure 2.0 ►
- Sec. 174 ►
- Generative AI ►
- IRA — 1 Year Later ►
- Brazilian Transfer Pricing ►
- Sec. 174 (2) ►
Pillar Two Uncertainty for U.S. Multinational Companies
In December 2021, the Model Rules for Pillar Two Solution (GloBE) were released with the objective of taxing large multinational enterprises (MNEs) at a 15% minimum tax rate, as computed on a standardized international tax basis. This puts into question long standing areas of policy, such as tax incentives, tax competition, and low/no tax rate jurisdictions. Beginning in 2024, the GloBE is going to be in effect in parts of Europe, Canada, LatAm, the Middle East, Asia, and Australia.
SECURE 2.0 Practical Considerations for 401(k) Sponsors
At the end of 2022, Congress passed its omnibus spending bill, including the SECURE 2.0 Act, which is intended to streamline certain aspects of retirement plan administration and expand access to employer-sponsored retirement plans. After months of wondering whether the proposed legislation would pass, tax practitioners and employers finally have an answer and can begin preparing for the implementation of the long-awaited legislation. However, as best-laid plans often go awry, we are beginning to see areas where the legislation may complicate plan administration rather than streamlining it. Plan sponsors should take note as the legislation touches a variety of plan provisions, including everything from required automatic enrollment features in new plans to expanded (and more complex) catch-up contribution limits to decreased thresholds for required participant eligibility. Some of the changes to plan provisions are required, while others are optional. Also, while certain provisions became effective immediately, many more will phase in over the next few years. This staggered timeline will hopefully allow for the necessary guidance to be issued while plan sponsors begin to work with their payroll providers, recordkeepers, and other service providers to implement these changes.
Managing Section 174 in Uncertain Times
Join Kevin M. Jacobs and Kathleen King, Managing Directors at Alvarez & Marsal, and Robert Kovacev, Member at Miller & Chevalier, for an essential Virtual Coffee Talk in which attendees will hear about:
- Which expenses are subject to the section 174 capitalization requirement
- What short- and long-term approaches should companies implement to capture the section 174 costs
- How companies should prepare for a section 174 audit
- The current legislative and regulatory outlook for the section 174 capitalization requirement
How Generative AI Will Impact Tax Compliance
Embark on a cutting-edge journey as we explore the fascinating realm of Generative AI and its potential impact to the tax practice. Generative AI utilizes advanced algorithms to autonomously generate content, analysis, and insights, opening new possibilities for tax. In an industry marked by constant change and evolving regulations, tax professionals must stay ahead of the curve and adapt to the dynamic landscape. Our conversation offers a deep dive into the exciting capabilities of Generative AI and how it can transform the way tax practice functions, fueling innovation, efficiency, and adaptability. Now, all companies (large and small) are faced with the question as to how to incorporate and leverage Generative AI to assist with their daily tax function.
The IRA — One Year Later; Early Learnings from Battery Energy Storage Incentives
As we approach the one-year anniversary of the signing of the Inflation Reduction Act, join us for our next Virtual Coffee Talk where we will gather a panel of industry experts to share frontline learnings related to one of the key frontier areas of the IRA: the extension of tax incentives to stand-alone battery energy storage. .
How to Effectively Comply with New Brazilian Transfer Pricing Rules
Brazil has enacted significant tax changes that are aligned with the current global international tax environment. These changes have been expected for a long time by the global community.
Join Marc Alms and Kevin M. Jacobs, Managing Directors at Alvarez & Marsal Tax; Antonio Macias Valdes, Senior Director at Alvarez & Marsal Tax and Andre Rosa, Director at Alvarez & Marsal Brazil for an essential Virtual Coffee Talk in which the following topics will be discussed:
- A summary of the new proposed global tax environment in Brazil
- Specific consideration in the new transfer pricing regulations
- Best practices and opportunities to efficiently comply with the new regulations
Unpacking the Latest Section 174 Guidance
Join Kevin M. Jacobs and Kathleen King, Managing Directors at Alvarez & Marsal and Kevin DeYoung, Lead Product Manager at Wolters Kluwer for an essential Virtual Coffee Talk. Attendees will hear about key takeaways from Notice 2023-63, including some of the issues that were discussed during our May Virtual Coffee Talk that were and weren’t addressed, what was surprisingly included, and whether taxpayers should plan to rely on the Notice before regulations are promulgated.
2022
- R&D ►
- Tax ESG ►
- Cryptocurrency Tax Dev ►
- Are you SALT ready? ►
- Tax Reform ►
- Partnership Audits ►
- LATAM ►
Insights into the Changing R&D Landscape
This webinar provides insights into the changing R&D landscape, including:
- Reviewing the current legislative outlook for the Section 174 capitalization requirement
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Developing short and long-term approaches to capture Section 174 costs and activities
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Assessing the changes and impacts related to the new research credit claims guidance
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Discussing the recent relevant court cases and the latest IRS response to those decisions, including Little Sandy Coal
February 2022
Tax ESG ... It's as easy as A B Z
This webinar provides insights into the role tax plays in the evolving ESG (Economic, Social, and Governance) landscape, including:
- Appreciating the implications ESG have for corporations and private equity funds
Discussing what “tax transparency” means and how it has become a board room topic
AUnderstanding how ESG strategies impact both investing and business structures
Identifying ways tax encourages ESG
Cryptocurrency Tax Developments
This webinar discusses the latest developments in cryptocurrency taxation, including
- Evolving debate over staking rewards
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Executive compensation instruments
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New and controversial reporting obligations
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Biden Green Book proposals
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Sample transaction structures
From Pandemic to Recession: Are you SALT Ready?
This live event addresses some of the challenges faced and discuss best practices for preparing for an impending recession. Key topics:
- Protracted audits and lack of subject-matter experts
Increased local audits and controversy
States audits and controversy
Old and new — Tax base expansion; new taxes; Wayfair challenges
The Future — best practices in handling current issues as well as recession readiness
An Update on the Tax Reform Roller Coaster
In 2017, Congress passed the Tax Cuts and Jobs Act (TCJA), which appeared to be once-in-a-generation tax reform. With the midterm elections quickly approaching and the Democrats currently holding the House, the Senate, and the White House, many have wondered whether there will be a new tax reform bill passed. The following topics will be discussed:
- The latest developments on the Democrats’ proposals and the Republicans' view on their impact on other legislative proposals
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Current perspectives on the adoption of the OECD’s global minimum tax and its impact on GILTI
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The potential for a tax extenders package, including addressing the business interest expense deduction calculation change (section 163(j)) and the requirement to capitalize R&D expenditures (section 174)
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What the Republicans’ agenda may be post-midterm elections
An Update on Partnership Audits and the IRS Campaigns Saga
In 2015, Congress passed the Bipartisan Budget Act of 2015 (BBA) generally effective for taxable years beginning after December 31, 2017, which altered the landscape of how certain partnerships file their tax returns and how they are audited. Seven years later, the IRS has started auditing these partners and has launched several relevant IRS campaigns. The following topics will be discussed:
- The BBA rules and their impact on partnership audits
Interesting IRS Campaigns that focus on large or complex partnerships
Hot tips if you have a partnership audit starting now
2020 — 2021
- §163(j) ►
- Carried Interest ►
- §274 Expenses ►
- Tax Landscape ►
- COVID-19 Relief ►
Energy Incentives ►
163(j) Final and Proposed Regulations
This webinar provides discussions on the recently released section 163(j). Main issues addressed and raised by the proposed regulations, include:
- What constitutes interest for section 163(j) purposes?
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What has changed to the interest deduction limitation calculation?
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What choices taxpayers have in the current year (including the interplay of the CARES Act changes)
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How these rules may apply to foreign corporations
October 2020
Section 1061 Proposed Carried Interest Regs
This webinar provides discussions on the recently released section 1061. Main issues addressed and raised by the proposed regulations, include:
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What is an “applicable partnership interest” and an “applicable trade or business”?
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How are returns on managers’ invested capital treated?
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Should a manager sell their partnership interests or have the partnership sell its assets and what about distributions?
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Are certain transactions or partnership property excluded from the purview of the carried interest regulations?
November 2020
Final Meal and Entertainment Expenses
This webinar provides discussions on the recently released final regulations under Internal Revenue Code section 274 relating to the deductibility of certain meal and entertainment expenses. Main issues addressed and raised by the final regulations, include:
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What are the differences between current law and pre-TCJA law relating to the deductibility of meal and entertainment expenses?
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What is the difference between expenses for meals and those for entertainment?
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Are meals ever considered to be entertainment?
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What steps should an employer take to ensure that it receives the maximum allowable deduction for meals?
February 2021
Cracks in the Crystal Ball: Tax Law Changes to Watch Out For
This webinar provides discussions on the potential tax law changes that are on the horizon. Main issues addressed include:
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What TCJA and COVID-related provisions already have sunset dates? What is the likelihood that any of them will be extended?
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What impact does the current Congressional landscape have on potential tax law changes, including President Biden’s tax plan?
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Will any of the potential tax law changes be retroactive?
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Who are some of the key confirmed Treasury personnel and what does that suggest regarding upcoming regulatory guidance?
March 2021
Gotta Keep 'Em Stimulated: Tax Must-Knows about the Recent Aid Pandemic Measure
This event provides insights and analysis on President Biden’s COVID-19 relief package. The experts cover a number of questions, including:
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How were the employment tax incentives extended or expanded, and what are the implications for businesses?
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What other business-related tax provisions should you (or your clients) care about — and why?
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What were some of the noteworthy omissions from the package? Are they likely to be considered in any Democratic tax reform?
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Have we see already seen the high-water mark of bipartisanship this Congress?
April 2021
Energy Incentives: An ‘Energizing’ Discussion About Current and Potential Credits and Deductions
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Section 179D Commercial Building Energy Efficiency Deductions
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Section 45L Residential Building Energy Efficiency Deductions
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Section 45Q Carbon Capture and Sequestration Credits
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R&E in the Energy Sector
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Potential new/expanded incentives, including those included in the White House’s infrastructure fact sheet
- Green Book ►
- Section 174 ►
- Tax Reform ►
- Executive Compensation ►
- Hot Tax Topics in M&A ►
June 2021
Analysis of Environmentally Friendly Green Book
This event provides insights and analysis on various proposals within the Treasury Green Book, including:
- Proposed tax rate increases for corporations and individuals
- Proposed changes to Global Intangible Low-Taxed Income (GILTI) and the Base Erosion Anti-abuse Tax (BEAT)
- Proposed realization event for estate and gift purposes
July 2021
Section 174 R&D Deductions
- Summary of upcoming changes to IRC Section 174
- Identifying qualifying research expenditures and activities under Section 174
- Understanding the potential impact of these changes on other tax provisions
- Developing short and long approaches to capture Section 174 costs and activities
- Legislative outlooks
August 2021
The Countdown to Tax Reform is On
This event provides discussions on the potential tax law changes that are on the horizon. During this CPE accredited webinar, we cover a host of questions, including:
- What are the key dates that could impact the timing of potential tax reform?
- What should I know about the bipartisan $1T infrastructure bill?
- Will there be a partisan infrastructure bill? If so, what may it include?
October 2021
Executive Compensation and Qualified Plans Hot Topics
This event provides insights on hot topics in executive compensation and qualified plans, including:
- The section 280G restriction on golden parachute payments
- The section 162(m) limitation on deduction on excessive employee compensation and proposed legislative changes
- The role of ESG in executive compensation and qualified plans
- IRS and DOL qualified plan focus areas
November 2021
Hot Tax Topics in M&A
This webinar provides insights on hot topics in mergers and acquisitions, including:
- Current tax reform proposals that are spurring M&A activity, including the proposed surcharge and changes to limitation on business interest expense deduction
- Current trends, including indemnities and the use of insurance
- Current challenges with deal structuring and costs
2022
- ESG ►
- Acctg Automation ►
- Climate Related Disc. Pt. 1 ►
- Climate Related Disc. Pt. 2 ►
Technology and Talent Gap ►
February 2022
ESG Financial Reporting Concepts
The topic of ESG (Environmental, Social, and Governance) seems to be the new acronym in the business world. Why should accountants care? This webinar is designed to provide an overview of certain ESG financial reporting concepts within current accounting standards and regulatory rules.
- Evaluate the concepts involved in ESG
- Responsibilities of accountants, management and the board
- Accounting considerations, including impairment of goodwill and indefinite lived intangible assets
- Impacts on financial reporting including disclosures around risks, and impacts and disclosures in line with SEC requirements
March 2022
The Rise of Accounting Automation
This webinar provides an overview of some of the top emerging concepts in accounting automation. Learning objective include:
- Understand the risk in accounting automation
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Evaluating cloud-based accounting technologies
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Examining the use of blockchain in accounting and finance
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Determining need to invest in data analytics
SEC Proposal: Climate Related Disclosures Part 1
Looking Ahead: What the SEC’s Climate Disclosures Could Mean for Public Companies
In what may be its most consequential release in recent memory, the SEC is proposing to address investors’ demand for information about climate-related risks by significantly expanding its existing disclosure rules. If finalized as proposed, public companies would provide substantially more information about their climate-related risks, plans to address those risks and greenhouse gas emissions. Incrementally, the audited financial statements would include disclosure about the costs and financial impacts of climate-related events.
SEC Proposal: Climate Related Disclosures Part 2
The Public Comment Period and the SEC Climate-Related Disclosure Proposal
In June 2022, our Lunch & Learn series delved into the implications of the SEC Climate-Related Disclosure proposal and how it may impact financial reporting. Now, that the public comment period has closed, our industry expert will discuss the reaction to the proposal and the potential impact on reporting requirements.
The SEC received nearly 4,000 unique comment letters on its proposal to require qualitative and quantitative climate-related disclosures in filings by public companies. Both companies and investors provided input on numerous aspects of the proposal, including the proposed quantitative disclosure requirements that would be included in the audited financial statements.
Technology and Bridging the Talent Gap
The COVID-19 healthcare crisis caused a fundamental change in when, where, and how most Americans are doing their work. Some organizations have experienced a significant resignation of their staff en masse. There have also been significant technological improvements that allowed organizations to cope better with these changes. Most organizations are at an inflection point, needing to rethink their current operations, their human capital requirements, and the viability of their future operations. Topics to be covered in the informative webinar:
- Recognizing where data sharing, integration and technology can improve efficiencies
- Determining what technology can be implemented to build your own virtual office and collaboration suite
- Identifying the cost and benefits of the various data sharing techniques and approaches
November 2022
Topic To Be Announced
December 2022
Topic To Be Announced
2021
- Financial Reporting ►
- Revenue Recognition ►
- Internal Controls ►
- ASC 842 ►
- Estimates & Assumptions ►
April 2021
Emerging Issues in Financial Reporting Due to COVID-19 — What Accountants Need to Know
In today's complex world where COVID-19 has seemed to impact everything, accounting and financial reporting has been no exception. During 2020, many of the accounting regulatory bodies issued numerous pieces of guidance on how companies should consider certain transactions considering COVID-19.
- Accounting and financial reporting areas that professionals need to be cognizant of when reporting information during the pandemic
- Emerging risks that may impact accounting and financial reporting as the pandemic continues (or hopefully subsides)
- How to stay up-to-date and find additional answers on the changes to financial reporting
May 2021
COVID-19's Impact on Revenue Recognition— What Accountants Need to Know
This webinar provides insights and a better understanding of how COVID-19 has impacted each of the five steps of the revenue recognition model, including:
- Identify the contract
- Identify performance obligations
- Determine transaction price
- Allocate transaction price to performance obligations
- Allocate revenue
June 2021
Financial Accounting Impacts Due to COVID-19: Focus on Internal Controls
- Show issues of internal controls over financial reporting
- Examine the impact of economic events on key financial controls
- Identify potential considerations for complying with Sarbanes-Oxley and ICFR attestation
August 2021
COVID-19's Impact on ASC 842 — What Accountants Need to Know
- Current status of the effective date of the updated lease standard ASC 842
- Most significant impacts on ASC 842 in accounting for leases as a result of the COVID-19 pandemic
- Considerations that could impact lease accounting and disclosures
September 2021
COVID-19's Impact on Accounting Concepts: Estimates and Assumptions, Going Concern and Subsequent Events
- Overview of the current “accounting” implications of the ongoing pandemic
- Evaluate why accountants should pay attention to their financial reporting estimates as well as cash flow estimates
- Examine the concept of going concern and how COVID-19 has impacted that assessment
- Explore the impact of the concept of subsequent events
- Inventory and Goodwill ►
October 2021
COVID-19's Impact on Accounting Concepts: Inventory, Goodwill and Asset Impairment
- Difficulties and alternatives when conducting physical inventory observations
- How to evaluate the impacts on inventory valuation and inventory levels
- Possible impacts on goodwill and goodwill impairment requirements
- Evaluating concepts of asset impairment
