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Children of All Ages: Comprehensive Planning Techniques

Total Credits: 2.2 including 2.2 Taxes - Technical

Average Rating:
ACPEN Industry Institute |  ACPEN Tax Institute |  IRS Approved |  Tax
Arthur Werner
Course Levels:
2.2 Hrs
Access for 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


In light of the new Tax Cuts and Jobs Act, this course offers practitioners new planning techniques with regards to children. Many clients who are parents are unsure of how to navigate dependency exemptions due to foreseen and unforeseen changes in their lives. What are clients’ options when they marry a person who has children from a prior relationship? What happens should those parents then divorce? Can the stepparent still claim the children as dependents? And if not, what options are available to the stepparent instead?


This course provides practitioners with the latest and most up-to-date rules to assist clients in navigating the entities that affect child dependency, the factors that influence those entities, and planning techniques so each parent is prepared for tax season.


**Please Note:  If you need credit reported to the IRS for this IRS approved program (2 hours only), please download the IRS CE request form on the Course Materials Tab and submit to

Basic Course Information

Major Subjects
  • Learning tax rules as they pertain to claiming children as dependents in varying degrees of life circumstances i.e., birth children, adopted children, and stepchildren
  • Learning the factors that affect dependency such as divorce and issues of custody
    • Dependency Exemption
    • Head of Household Status
    • Earned Income Credit
    • Child Tax Credit
    • Child Dependent Care Credit
  • Navigating options to which parents are entitled when they are unable to continue claiming children as dependents as a result of divorce
    • Form 8332
  • Understanding the definition of a qualified child and learning the 5 tests of qualifications
    • Child’s relation to taxpayer
    • Age
    • Child’s location and length of residency with taxpayer
    • Child support
    • Joint return restriction

Learning Objectives
  • List new tax guidelines and identify the related factors as they pertain to child dependency laws
  • Discuss options parents have regarding claiming dependents
  • Explain the most beneficial courses of action when filing

Course Materials


Arthur Werner Related seminars and products: 27

Werner-Rocca Seminars, Ltd.

Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.  In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.  Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.

Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.


Sat, Jul 25, 2020 - 04:00p to 05:52p CDT
Fri, Aug 14, 2020 - 12:00p to 01:52p CDT
Mon, Aug 24, 2020 - 10:00a to 11:52a CDT
Sat, Sep 26, 2020 - 04:00p to 05:52p CDT
Wed, Sep 30, 2020 - 02:00p to 03:52p CDT
Wed, Oct 07, 2020 - 08:00a to 09:52a CDT
Mon, Oct 19, 2020 - 10:00a to 11:52a CDT
Tue, Nov 24, 2020 - 12:00p to 01:52p CST
Mon, Nov 30, 2020 - 02:00p to 03:52p CST
Sat, Dec 12, 2020 - 04:00p to 05:52p CST
Wed, Dec 30, 2020 - 08:00a to 09:52a CST

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For CPAs, EAs, and other financial professionals
Yellow Book No
Course Developer Arthur Werner
Date Added to Catalog 02/12/2020
Original Recording Date 01/30/2020

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
Instructional Delivery Method Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

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Overall:      5

Total Reviews: 2

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