Session 2 of Borenstein's Form 990 Foundational Series: Identifying the "right" people who are to be disclosed as holding status as a Trustee/Di...
4/8/2024 10:30am - 1:00pm | Online | CPA Crossings
$89.00
CPE Categories: Taxation (2.5 CPE)
Session 2 of Borenstein's Form 990 Foundational Series: Identifying the "right" people who are to be disclosed as holding status as a Trustee/Director, Officer, or Key Employee (these comprising the key pool of "managers" requiring 990 disclosure), a/k/a "TDOKEs," is essential to appropriate Form 990 reporting. Part VII-A is the very first leg in the 990's three-legged stool of primary non-financial statement disclosures. This webinar's materials and the author/instructor's practical perspective will readily guide preparers through the minefield of understanding of who qualifies as a "current" TDOKE (or, alternatively, as a "High 5") as well as when "former" status applies. Clear examples illustrate compensation testing for KEs, High 5s, and formers, with emphasis on the challenges fiscal year organizations face in vetting these individuals given the required “dial back to the calendar year” required in applying KE and High 5 status and compensation thresholds. NOTE: For those looking for a deeper dive into this arena's reporting, the author/instructor does have a Master Class, "Complex Manager Comp Scenarios: Core Form VII-A & Schedule J," but it is on hiatus in the 2023-2024 CPE year. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Presented by Eve Rose Borenstein, LLC
Instructor: Eve R. Borenstein, J.D.
Public accounting tax and audit staff, nonprofit organization's Treasurers, CFOs, and other finance/compliance advisors
After attending this presentation you will be able to...
The major topics that will be covered in this class include:
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