CPE Associates, Inc.
Real Estate, Pass-Through and Flow-Through Updates
Date: Tuesday, September 30, 2025
Time: 6:00 p.m. to 9:00 p.m.
Check-In: Beginning at 5:30 p.m.
Location: Rhode Island College
Speaker: Cory J. Bilodeau, Esq., LL.M.
Credits: 3 CPE Credits
CPE Associates, Inc.
Update on Tax Collections, Audit and Appeals
Date: Tuesday, October 21, 2025
Time: 6:00 p.m. to 9:00 p.m.
Check-In: Beginning at 5:30 p.m.
Location: Rhode Island College
Speaker: Thomas P. Quinn, Esq.
Credits: 3 CPE Credits
Boston Tax Institute
Federal Income Taxation of Real Estate after OBBBA
Date: Wednesday, November 12, 2025
Time: 9:00 a.m. to 12:30 p.m.
Check-In: Beginning at 8:30 a.m.
Location: Live Video Conference - Via Zoom
Speaker: Cory J. Bilodeau, Esq., LL.M.
Credits: 4 CPE Credits
Topics include a discussion regarding basis and adjusted basis, holding period, and classification of real estate; choice of entity for real estate owners, investors, and developers and the tax implications of owning real estate in various entity types including LLCs and corporations; special tax issues for real estate including an update on 1031 exchanges and the current trends in exchanging; tax planning for real estate developers in order to achieve long-term capital gain, cancellation of indebtedness, installment sales, and involuntary conversions; investing in real estate through self-directed IRAs; a discussion of the most recent court decisions affecting real estate owners; other tax topics and planning strategies that are relevant to real estate owners; and so much more.
Please Click Here to Register Online.
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Boston Tax Institute
Partnerships, Partners & LLCs
Date: Wednesday, December 3, 2025
Time: 1:00 p.m. to 4:30 p.m.
Check-In: Beginning at 12:30 p.m.
Location: Live Video Conference - Via Zoom
Speaker: Cory J. Bilodeau, Esq., LL.M.
Credits: 4 CPE Credits
This is a 4-hour, two segment live video conference on select topics in partnership taxation. The first segment will cover hot topics in partnership taxation including an update on recent court cases and IRS administrative guidance. Special attention will be paid to self-employment tax planning, allocating partnership liabilities, tracking partner tax basis, and capital account reporting requirements. Accurately tracking partner basis has always been critical in maintaining tax compliance but perhaps more so now. In February 2022 the IRS announced a new audit campaign focused on combating the deduction of partnership losses in excess of partner basis.
The second segment will focus on partnership equity compensation. As small businesses seek creative strategies to compensate and incentivize key employees, partnership equity compensation is a popular solution. Whether through profits interests, equity grants, phantom plans or options, partnership equity compensation provides diverse options to business owners and a multitude of tax reporting considerations for practitioners. This segment will focus on key tax issues in this burgeoning practice area from employment tax considerations to capital account reporting.
Please Click Here to Register Online.
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Boston Tax Institute
1065 Preparation Workshop
Date: Tuesday, January 13, 2026
Time: 1:00 p.m. to 4:30 p.m.
Check-In: Beginning at 12:30 p.m.
Location: Live Video Conference - Via Zoom
Speaker: Cory J. Bilodeau, Esq., LL.M.
Credits: 4 CPE Credits
This seminar will focus on hot topics and frequently asked questions regarding the preparation of Form 1065. Particular attention will be focused on recent changes to the Form 1065 and accompanying schedules including insight on answering the Form’s growing list of yes or no questions. Examples of topics to be covered include the election out of the BBA partnership audit regime; the Code Sec. 754 election and basis adjustments under Sec. 734 and 743; whether the partnership distributed a tenants in common interest in partnership property to any partner(s); making the Code Sec. 163(j) election for real property trades and businesses; tax-basis capital account maintenance; the new Schedules K-2 and K-3; Sec. 704(c) built-in-gain tracking; and tax reporting for profits interests under the new Code Sec. 1061 requirements.
Please Click Here to Register Online.
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Annual Federal and State Tax Update
Date: Friday, December 5, 2025
Time: 8:30 a.m. - 3:30 p.m.
Check-In: Beginning at 8:00 a.m. with Full Sunrise Breakfast Buffet
Location: Chelo's - 2225 Post Road, Warwick, Rhode Island 02886
Cost: $50.00 per person / Includes Digital Seminar Materials, Full Sunrise Breakfast Buffet, and Lunch Buffet
Credits: 6 CPE Credits
Please Click Here to Register Online.
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