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Don Farmer’s Passive Activities: Material Participation Rules, Time Tracking & Compliance Strategies

 Mon, 12/22/2025 from 3:00 pm to 4:40 pm
 
2.0
26 / 3-215W
Registration is Open
Member Price
$79.00 Regular Registration
Your Price
$99.00 Regular Registration
Prerequisite:

None

Dive into the strategies you need to minimize the impact of the passive activity rules. You’ll learn all seven methods for meeting the “material participation” rules and get the latest insights from recent case law on how these rules are being applied today. We’ll break down which activities and time count toward material participation (and what doesn’t) — and give you practical guidance on how to properly document your clients’ hours to stay audit-ready and compliant. If you’ve ever wrestled with the nuances of material participation, this session will make it clear, manageable and immediately useful.

This course is part of a four-seminar series. Take it as a stand-alone seminar or sign up for the entire series for a comprehensive passive activity training.

Objectives

  • Identify the different ways of satisfying the material participation rules. 
  • Identify the detailed requirements of the “facts and circumstances” material participation test and the “significant participation activities” test. 
  • Compute time that counts towards material participation and time that doesn’t count. 
  • Identify methods of documenting material participation

Speakers

Vendor

The Virginia Society of CPAs (VSCPA) 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: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.