PES has been an approved EA CE provider for over 20 years!

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2 Taxation Unless otherwise noted: All course material provided. No prerequisites. Course level: Basic. New Update! Keep Up-To-Date with PES! Individual Income Tax [ 24 CE hours for only $124.50] course #5300 Our most popular course! Individual Income Tax provides a general overview of federal income tax laws for individuals filing 2017 tax returns. It explains who must file, which tax forms to use, which filing status can be used, and other general information. It also provides guidance on whether or not dependents can be claimed and what is taxable income, and explains the standard deduction, types of expenses that may be deductible, and various credits that are available to reduce an individual s overall tax. Examples throughout show how the tax law applies in typical situations. Individual Income Tax with 2018 U.S. Master Tax Guide [ 24 CE hours for only $159.50] course #5331 Includes the updated course #5300: Individual Income Tax (for 2017 tax returns) listed above and a copy of the 2018 U.S. Master Tax Guide as an additional reference guide. New This course provides an Update! overview of federal income tax laws for individuals filing 2017 tax returns. Individual Income Tax with 2018 RIA Federal Tax Handbook [ 24 CE hours for only $159.50] course #5330 Includes the updated course #5300: Individual Income Tax (for 2017 tax returns) listed above and a copy of the 2018 RIA Federal Tax Handbook as an additional reference guide. This course provides an overview of federal income tax laws for individuals filing 2017 tax returns. New Update! PES has been an approved EA CE provider for over 20 years! All of the courses in this catalog satisfy the requirements for Enrolled Agent CE and have a corresponding EA Program Approval Number. This EA Program Approval Number will appear on your certificate of completion. CE Requirements for Enrolled Agents: A minimum of 72 hours of continuing education credit must be completed during each three year period (known as an enrollment cycle). A minimum of 16 hours of continuing education credit, including 2 hours of ethics or professional conduct, must be completed in each calendar year of the enrollment cycle. Ethics CE specifics: 2 hours of ethics is required each calendar year An acceptable ethics course is defined as one designed for the tax professional that covers ethical issues that arise in a tax practice. PES offers a specific EA Ethics course (#4525), in addition to three other approved ethics courses. See pg PES is an approved Enrolled Agent continuing education provider. Approval/Provider code: ZX34G

3 Tax Issues for Small Businesses [ 12 CE hours for only $84.50] course #7295 This course gives the practitioner a detailed look at tax issues that affect the most popular type of business in the United States - the small business. It includes an overview of the many entity options available to small businesses today, a detailed discussion on the filing and paying of business taxes, and information on the types of expenses that can be deducted by a business. Taxation of Pension and Annuity Income [ 8 CE hours for only $64.50] course #5225 This course is designed to provide you with a broad overview of how pension and annuity income is taxed. It covers the General Rule, the Simplified Method, and qualified and nonqualified plans. The various examples will show how to calculate the tax-free return of your net cost. Explore Your IRA Options! Roth IRAs [ 4 CE hours for only $34.50] course #5705 This course looks at the benefits of Roth IRAs as compared to its traditional counterpart, as well as the Roth contribution limits, eligibility requirements, rules for converting one type of IRA into another, and rules governing withdrawal of funds. Taxation Unless otherwise noted: All course material provided. No prerequisites. Course level: Basic. Tax Considerations in Financial Planning [ 20 CE hours for only $119.50] course #6870 Any type of investment decision or financial plan must include an analysis of many factors, including the risk of the investment, the individual or couple s short term and long term financial needs, and the related tax implications. This course covers the tax issues and consequences related to investment decisions, retirement planning, and estate and education planning. Hot ic! Residential Rental Property Tax and Accounting Issues [ 8 CE hours for only $64.50] course #7300 The tax benefits of residential rental property make it a popular investment opportunity. This course covers the accounting issues related to residential rental property, including the rental of vacation homes, installment sales, and the passive activity and at- risk rules. The Affordable Care Act Update for 2017 [ 6 CE hours for only $59.50] course #7485 This course provides a look at how the Affordable Care Act impacts taxes, with particular emphasis on the responsibilities on employers, including the reporting and filing requirements and the small business tax credit. The course will also cover the impact of the law on individuals, such as the net investment income tax, the additional Medicare tax, the itemized deduction for medical expenses, filing of taxes, and penalties for noncompliance. Tax Guide for U.S. Citizens and Resident Aliens Abroad [ 4 CE hours for only $34.50] course #7320 As a U.S. citizen or resident alien, a taxpayer s worldwide income generally is subject to U.S. income tax, regardless of where the taxpayer lives. This course covers special tax rules for U.S. citizens and resident aliens who work abroad and who have income earned in foreign countries. Depreciation [ 6 CE hours for only $59.50] course #7460 This course discusses how to recover the cost of business or income-producing property through deductions for depreciation, including the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS). It also explains how to elect to take a section 179 deduction, instead of depreciation deductions, for certain property and the additional rules for listed property. Individual Retirement Arrangements (IRAs) [ 8 CE hours for only $64.50] course #5175 Understand the various IRAs: traditional IRAs, Roth IRAs, Simplified Employee Pensions (SEPs), and Savings Incentive Match Plans for Employees (SIMPLEs). Learn the rules for setting up an IRA, contributing to an IRA, transferring money or property to and from an IRA, handling an inherited IRA, making withdrawals from an IRA, and more. Hot ic! 3

4 Introduction to Limited Liability Companies [ 8 CE hours for only $64.50] course #6860 This course provides guidance on the formation, operation, dissolution and taxation of limited liability companies, a popular business form in the United States that gives owners the benefits of pass-through taxation and limited liability. The course also includes information that compares the LLC business entity with other business forms. Taxation of Like-Kind Exchanges and Other Sales [ 10 CE hours for only $74.50] course #6580 This course is designed to help the accountant properly record the sale and dispositions of various types of assets. It covers sales and exchanges, abandonments, foreclosures and repossessions, and involuntary conversions. Tax Breaks for Education Expenses [ 6 CE hours for only $59.50] course #6575 The variety of savings vehicles available Hot for education can be ic! intimidating. As a tax professional, it is vitally Alternative Minimum Tax [ 4 CE hours for only $39.50] course #7095 This course explains the calculation of the Alternative Minimum Tax (AMT) for Individuals. It provides a detailed explanation of the required adjustments and preference, items providing a better understanding of this tax, how it works and how it applies to your clients. Tax Exempt Organizations Tax-Exempt Organizations: Issues and Return Preparation [ 24 CE hours for only $119.50] course #5880 Form 990 and its related parts has always been a challenge for tax practitioners. This course will help EAs understand how this form is used by tax-exempt organizations to tell their story, as well as walk through the form and its related schedules line by line. Course level: Basic/Intermediate. 4 Taxation Unless otherwise noted: All course material provided. No prerequisites. Course level: Basic. important that you understand the various options available to your clients to be able to properly advise them. This comprehensive course details all of the various types of tax benefits and savings opportunities available for education. Tax Information for Churches, Religious Organizations, and Ministers [ 6 CE hours for only $59.50] course #6500 This course provides an overview of the tax laws for churches, religious organizations, and ministers. It covers the information an accountant needs to know to best assist his or her clients in this area. Divorce and Taxes [ 12 CE hours for only $84.50] course #5610 Understand the serious tax consequences associated with a divorce. These issues include tax consequences of alimony and child support, tax implications of splitting and transferring property, changes in filing status and more. Learn these and other common issues an EA needs to understand when clients go through a divorce. Car, Travel & Entertainment and Home Office Deductions [ 10 CE hours for only $74.50] course #5115 This course will guide you through the ins-and-outs of maximizing business deductions for car expenses, travel and entertainment and home offices. It includes detailed, clear explanations and practical examples of how the tax law is applied. Today s Cafeteria Plans [ 10 CE hours for only $99.50] course #5550 Cafeteria plans are unique vehicles through which employers have been able to offer attractive packages of nontaxable (and taxable) benefits to employees while realizing significant cost savings. This course explains the rules governing the evolving, and increasingly popular health plans, such as Health Reimbursement Arrangements (HRAs) and Health Savings Accounts (HSAs). Tax Exempt Status of Your Organization [ 10 CE hours for only $79.50] course #5875 This course discusses issues surrounding organizations that are seeking tax-exempt status under IRC section 501. The course provides information about the procedures to obtain tax-exempt status, the filing requirements, excise taxes, and various matters affecting such organizations.

5 Estate and Trust Income Taxation [ 12 CE hours for only $84.50] course #5185 Taxation Unless otherwise noted: All course material provided. No prerequisites. Course level: Basic. Choice of Entity [ 16 CE hours for only $99.50] course #5155 When starting a new business, one of the most important decisions is choosing the best business form of operation. This course provides a general overview of the different business forms available, including the issues related to their formation, management, dissolution and taxation. This course shows you the important aspects of preparing a U.S. Income Tax return for estates and trusts on Form This course has two major components. Section one is designed to be a general overview of the responsibilities of the person in charge of the property (estate) of an individual who has died. The second section provides detailed line-byline instructions regarding how to prepare an estate and trust income tax return. The course has numerous examples and completed forms required to file Form Tax Debt Relief and the IRS [ 8 CE hours for only $64.50] course #7175 Corporate and Partnership Income Taxation [ 12 CE hours for only $84.50] course #5180 Many enrolled agents have clients who owe the IRS money in back taxes, penalties, and interest. This course looks at ways delinquent taxpayers can settle their debts with the IRS, including offers in compromise and installment agreements. This course provides in-depth case studies so practitioners can gain a full understanding of how the settlement process works. PLEASE NOTE: Some course material is contained in course #6800; therefore, we recommend that you should not take both courses in the same CE reporting period. An Overview of Offers in Compromise [ 4 CE hours for only $34.50] course #6800 This course focuses on the most common way taxpayers can attempt to reduce their tax debts, the Offer in Compromise (OIC). It evaluates the situations upon which an OIC can be made, how the IRS calculates the amount of money it will receive, how to complete the formal application process, and post-approval actions. PLEASE NOTE: Some course material is contained in course #7175; therefore, we recommend that you should not take both courses in the same CE reporting period. This course shows how to prepare corporate and partnership tax returns. It provides detailed instructions on how to complete returns for a regular corporation, an S corporation, and a partnership. It also explains how the income tax law applies to partnerships and partners, and provides detailed line item instructions to assist in the completion of partnership tax returns. Hot ic! Convenient and Quick 2-4 Hour Taxation CE 5630 Real Estate Tax Issues... 2 CE hrs $ Taxation of Retirement Planning Products... 4 CE hrs $ Medical & Health Savings Plans... 4 CE hrs $ Partnership General Tax Information... 2 CE hrs $ Introduction to Tax Exempt Organizations... 2 CE hrs $ Dividends, Corporate Distributions, and Other Income Taxation... 2 CE hrs $ Charitable Contributions and Miscellaneous Deductions... 2 CE hrs $ Taxation of Owners Distribution... 2 CE hrs $ Termination / Dissolution of Business Entities... 2 CE hrs $ Corporate General Tax Information... 2 CE hrs $ Tax Implications of Death... 4 CE hrs $ Tax Issues of Investment Income and Expenses... 3 CE hrs $ Kiddie Tax Rules... 2 CE hrs $ Employer s Tax Guide to Fringe Benefits... 3 CE hrs $ Protecting Americans from Tax Hikes Act of CE hrs $

6 Enrolled Agent Ethics Unless otherwise noted: All course material provided. No prerequisites. Course level: Basic. The following courses can be used to fulfill the annual ethics CE requirement for EAs. Detailed course descriptions can be viewed at Ethics and Professional Responsibility for Enrolled Agents #4525 2/hrs $34.50 Frivolous Tax Positions #4035 2/hrs $34.50 Ethics and the Tax Professional (2 Hr) #4200 2/hrs $34.50 Ethics and the Tax Professional (4 Hr) #4205 4/hrs $54.50 Looking for the NEW TAX LAW PES KEEPS YOU UP-TO-DATE! A FREE SUMMARY of the tax changes is now available on our website: Why Choose PES? At PES, your business is appreciated! We pride ourselves on being a full service provider that offers quality CPE coupled with the best customer service in the industry for over 25 years! Personalized Customer Service Knowledgeable Company Agents to answer your CPE questions. Extended Customer Service Hours... and don t forget FREE online grading, multiple self-study course formats and our money back guarantee! Try PES today and see how our years of experience can provide the superior CPE and exceptional Customer Service you deserve! Order your CPE today at Visit our website to create your personalized account today!

7 save up to 20% with Order Multi-Hour Discounts Choose any combination totaling hours, take 5% Off total price, hours, 1 0% Off, hours, 1 5% Off, 120+ hours, 2 0% Off. Enrolled Agent Order Form UNIT QTY COURSE# COURSE TITLE CE HRS PRICE TOTAL Order Additional Exams Below (50% Off Full Course Price) (Hours not applicable to multi-hour discount) TOTAL HOURS Please attach separate sheet with name, address, license, etc. for additional exam orders. SUB- TOTAL MULTI-HOUR DISCOUNT (see above) ( ) Payment Method Check payable to Professional Education Services, LP Charge: Invoice Me Discover Visa MC AmExpress (Net 10 days) Card# Exp Signature CA sales tax included, if any. Unless specified otherwise, all orders shipped U.S. Postal Service Priority Mail. Next Day Air available. See options below. OTHER CREDITS (If applicable) NET SHIPPING & HANDLING standard other (see below) TOTAL ( ) Required Customer Info.(Person taking course.) Name CPA EA (As it appears on your license.) Address Home Work City State Zip Daytime Phone ( ) Licensed by address (So we may notify you of special offers) Shipping & Handling Options Standard Next Day* Express International (Standard Priority Mail) (Saturday Delivery $10 extra) 2-4 days 1 day days 1 course $9.00 $27.00 $ courses or more courses * Overnight orders must have a street address and be placed by 3:00 pm PT to be shipped that same day. * Overnight orders placed on Friday after 3:00 pm or during the weekend will be shipped the next business day. Order online at Order 24 hours a day Fax your order or exam Customer service Mail your order 4208 Douglas Boulevard Suite 50 Granite Bay, CA us at customerservice@mypescpe.com For more information regarding administrative policies such as complaint resolution and refunds, please contact Customer Service Mon-Fri 6am-5pm, Sat 8am-4pm PT at

8 p. 6 Providing Quality CE and Excellent Service for 25 Years! The Highest Quality at the Best Price Courses designed by EAs for EAs. Customer Service You Can Count On Orders shipped the same business day you place your order! CPE Your Way! Choose your CPE format: Hard Copy, PDF, or Online Computer-Based CPE! FREE online and fax grading! The PES Guarantee 45 day, 100% money back guarantee if not completely satisfied. Over 50 Courses to Choose From Open book, multiple-choice exams. Courses continually revised to keep you up-to-date. Courses valid for up to one full year. CHOOSE YOUR FORMAT: Hard Copy, PDF or Online p. 4 p. 3 Visit or call ! 4208 Douglas Blvd., Suite 50 Granite Bay, CA mypescpe.com Volume 26, No. 5EA p. 5 p. 3 p. 5 p. 3 PRSRT STD US POSTAGE PAID MSI Printed on recycled and recyclable paper with at least 10% post-consumer material.