2025 Mastering Consolidated Returns: A Comprehensive Overview for Tax Professionals

Date -

June 24, 2025 11:00 AM

—

June 25, 2025 3:15 PM

Location - Virtual

Event Description

This course will provide a strong foundation for tax professionals to navigate the complex, consolidated return regime. Attendees will gain an understanding of the basics of affiliation and filing a consolidated return, the effect that transactions have on the continuation of a consolidated group, the rules governing intercompany transactions, the required adjustments to subsidiary stock under the investment adjustment system, the impact of excess loss accounts, the effects of intercompany transactions, how to determine consolidated taxable income and consolidated E&P, and the loss limitations for consolidated groups, among other things.

Tentative Program:

Tuesday, June 24
11:00 am - 12:00 pm ET - Introduction and Basics of Affiliation
12:00 - 1:00 pm ET - Group Continuation
1:15 - 2:15 pm ET - The Investment Adjustment System
2:15 - 3:15 pm ET - ELAs and Adjustments to E&P
3:30 - 5:30 pm ET - Intercompany Transactions 2 Hours

Wednesday, June 25
11:00 am - 1:00 pm ET - Consolidated Tax Attributes and Loss Limitations
1:15 - 2:15 pm ET - The Unified Loss Rules
2:15 - 3:15 pm ET - Consolidated Issues within CAMT (and other current topics)

Registration to open soon.

CPE/CLE Information

CPE Credit Information: Tax Executives Institute Education Foundation is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of “group live based” continuing professional education on the National Registry of CPE Sponsors.

Date: June 24-25, 2025

Delivery Method: Group Internet Based

Program Level: Overview

Prerequisites: None

Field of Study: Taxes

Advanced Preparation: No advanced preparation required

CPE Credits possible: Approximately 10.0 CPE credits based on a 50-minute hour.

Sponsoring Organization: Tax Executives Institute, Inc. TEI Education Fund, 1200 G. Street, NW, Suite 300, Washington, DC 20005

State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. To submit a complaint about a specific program, speaker or content, please email meetings@tei.org. Complaints regarding sponsors may be addressed to National Registry of CPE Sponsors, 150 Fourth Avenue North, Ste. 700, Nashville, TN 37219-2417. Website: www.nasbaregistry.org

For more information regarding administrative policies such as complaint or refund, or for questions related to this or other TEI events please contact TEI, directly, at 202.638.5601 or meetings@tei.org.

** CPE certificates will be emailed out within two weeks of the completion of the entire series.

Registration

Event Registration Fees:

TEI Members: $550

Non-Members: $700

TEI Events are open to members of TEI and other in-house tax professionals. Individuals engaged in private law, accounting, or other consulting practice, as well as government employees, are ineligible to attend.

TEI memberships are individual memberships, not corporate memberships. Co-workers of a member are not eligible to receive the lower member rates if they are not a member. If you are eligible to become a member, we encourage you to put in your membership application ($275 annual fee) and in most cases, you will be eligible to the lower member rate for the seminar right away.

Cancellation and Substitution Policy

Cancellation Policy - Cancellations must be made in writing by 4:00 pm ET on June 13, 2025 to receive a refund minus a $25 administrative charge. After June 13, no refunds will be provided. To cancel please send an email meetings@tei.org. In the event of cancellation or over-subscription of the conference, TEI’s liability is limited to the return of the registration fee.

Substitutions - TEI does allow substitutions for registrations for a $25 fee plus any difference in registration fees based on membership type. Email your substitution request to meetings@tei.org. No split registrations are allowed.