The PAMCET Learning Team is the institutional curriculum and content group behind course publishing on this platform. PAMCET (Professional and Academic Management Centre for Education and Training) is operated by Digitpen Hub Ltd, a company registered in Lagos, Nigeria. Courses credited to the PAMCET Learning Team are structured, organized, and published centrally by the platform rather than authored by a single named individual instructor — each course's syllabus, learning outcomes, and content are reviewed before publication under this institutional account. For questions about a specific course or to report a content issue, please use the platform's Help & Support or Contact Us pages.
CPA Exam Preparation: TCP (Tax Compliance & Planning)
Master the AICPA Uniform CPA Examination - Tax Compliance and Planning (TCP) Discipline section under CPA Evolution. This rigorous 32-lecture master course covers executive compensation (§ 83(b), NQSOs, ISOs), high-net-worth individual tax and retirement planning (SECURE 2.0, RMDs), AMT, loss limitations (§ 465, § 469, § 461(l)), gift, estate, and GST taxation, fiduciary taxation (Subchapter J, DNI, FAI), advanced property transactions (§ 1031 like-kind exchanges, § 1245/1250 recapture), C corporate formation (§ 351), operations, Schedules M-1/M-3, distributions, stock redemptions (§ 302), and liquidations (§ 331/332), Subchapter S eligibility, basis ordering (§ 1367), AAA/AE&P tiers, Section 1374 BIG tax, Subchapter K partnership formation, § 704(c) allocations, § 752 debt allocations, distributions, § 751 hot assets, § 754 / § 743(b) basis adjustments, multistate nexus (Wayfair, P.L. 86-272, PTE taxes under Notice 2020-75), U.S. international taxation (Subpart F, GILTI, FTC baskets), FDII (§ 250), BEAT (§ 59A), and Section 482 transfer pricing.
Course Overview
Master the AICPA Uniform CPA Examination - Tax Compliance and Planning (TCP) Discipline section under CPA Evolution. This rigorous 32-lecture master course covers executive compensation (§ 83(b), NQSOs, ISOs), high-net-worth individual tax and retirement planning (SECURE 2.0,...
What You'll Learn
- Navigate executive compensation architectures, including Section 83(b) elections, Nonqualified Stock Options (NQSOs), Incentive Stock Options (ISOs), and Alternative Minimum Tax (AMT) preference items.
- Formulate high-net-worth individual retirement distributions and wealth preservation strategies across Traditional vs Roth accounts, backdoor Roth conversions, SECURE 2.0 RMD rules, and the four-tier loss limitation hierarchy (§ 1366(d)/§ 704(d), § 465, § 469, § 461(l)).
- Calculate unified estate and gift tax liabilities under IRC §§ 2001, 2010, 2031–2044, utilizing the annual gift exclusion, marital deductions, GST tax exemptions (§ 2631), and Grantor Retained Annuity Trusts (GRATs under § 2702).
- Compute fiduciary accounting income (FAI), distributable net income (DNI), and distribution deductions for simple and complex trusts and estates under Subchapter J (IRC §§ 641–663).
- Execute complex property transactions, including cost and carryover basis determinations (§ 1012/1014/1015), Section 1245/1250 depreciation recapture, and Section 1031 like-kind exchanges with boot reallocation.
Requirements
- Bachelor's degree in accounting, business administration, finance, or equivalent coursework in fundamental financial accounting, taxation, and commercial law.
- Understanding of the AICPA CPA Evolution Uniform CPA Examination structure and completion or concurrent study of the Taxation and Regulation (REG) Core section.
- Foundational familiarity with federal individual and entity income tax compliance concepts, Internal Revenue Code statutory construction, and Treasury Regulations.
Earn Your Certificate
Showcase your skills with a certificate! Complete the course, submit your project, and earn your certificate. Here's a sample of what you'll receive to show off your accomplishments.
Course Curriculum
Open-access academic curriculum. All foundational lectures available to read free.
8 Chapters
•32 Lecture
•24h
1. Executive Compensation: Nonqualified Stock Options (NSO), ISOs & Section 83(b) Elections
Executive Compensation: Nonqualified Stock Options (NSO), ISOs & Section 83(b) Elections AICPA TCP Blueprint Reference: Area I — Individual Tax Compliance and Planning: Compensation and Equity Planning. The Tax Compliance and Planning (TCP) discipline requires candidates to analyze the tax consequences, timing differences, holding periods, AMT implications, and employer deduction mechanics of Nonq...
45 minutes
2. Retirement Planning Architecture: Traditional vs Roth, Backdoor Strategies & Distribution Rules
Retirement Planning Architecture: Traditional vs Roth, Backdoor Strategies & Distribution Rules AICPA TCP Blueprint Reference: Area I — Individual Tax Compliance and Planning: Retirement Planning and Wealth Preservation. The CPA TCP examination requires deep mastery of qualified retirement vehicles, contribution limits, phase-out thresholds, the pro-rata rule for Backdoor Roth conversions, Mega-Ba...
45 minutes
3. High-Net-Worth Individual Tax Planning: Alternative Minimum Tax (AMT) & Net Investment Income Tax (NIIT)
High-Net-Worth Individual Tax Planning: Alternative Minimum Tax (AMT) & Net Investment Income Tax (NIIT) AICPA TCP Blueprint Reference: Area I — Individual Tax Compliance and Planning: High-Net-Worth Planning and Surtaxes. The CPA TCP examination tests an advanced understanding of the Alternative Minimum Tax (AMT) calculation engine under IRC Section 55, AMT preference and adjustment items, AMT ex...
45 minutes
4. Loss Limitation Frameworks: At-Risk Rules (§ 465), Passive Activity Losses (§ 469) & Excess Business Losses (§ 461(l))
Loss Limitation Frameworks: At-Risk Rules (§ 465), Passive Activity Losses (§ 469) & Excess Business Losses (§ 461(l)) AICPA TCP Blueprint Reference: Area I — Individual Tax Compliance and Planning: Loss Limitations and Pass-Through Entity Compliance. The CPA TCP examination requires mastery of the strict hierarchical ordering rules for individual loss limitations: (1) Tax Basis Limitations, (2) S...
45 minutes
Academic Ecosystem & Connected Pathways
Deepen your studies across connected learning pathways in the PAMCET academic network:
Digital Research Library16,000+ open-access monographs & textbooks
Structured Learning PathsCurated multi-course career specializations
WAEC / SSCE Examination HubComplete secondary school syllabus & mock tests
JAMB / UTME PreparationComputer-based tests & scoring analytics
Tertiary & University Hub100L - 400L degree benchmark modules
Credential Verification PortalInstant cryptographic certificate authentication
Instructor
PAMCET Learning Team
Institutional Course Curation · PAMCET
Qualifications:
PAMCET Learning Team — Institutional Course Curation, Digitpen Hub LtdMy Skills:
- Curriculum Curation
- Course Content Review
- Learning Outcome Design
- Course Publishing & Quality Assurance
- Platform Content Operations
Reviews
No reviews available
Free
Course Includes
8 Chapters
32 Lectures
2 - 4 weeks
Skill Level advanced
Taught in English
Lifetime Access
Certification of Completion
Category: CPA TCP: Tax Compliance & Planning
Share On
Download Syllabus & Study Guide
Receive the full lecture syllabus, reading list, and milestone schedule for CPA Exam Preparation: TCP (Tax Compliance & Planning).
By submitting, you agree to receive educational updates. You can unsubscribe anytime. Read our Privacy Policy.