Use Landscape to see Search/Filter
Item Types:
Field of Study:
CPE Hours:
Hide left panel Collapse Menu
Show left panel
Recent Searches
No recent searches found.
Recent Searches
No recent searches found.
Course Details

Making the Best of Bad Situations (Course Id 102)

Updated / QAS / Registry / EA   Add to Cart 
Author : Danny C Santucci, JD
Status : Production
CPE Credits : 16.0
IRS Credits : 16
Price : $127.95
Passing Score : 70%
Primary Subject-Field Of Study:

Taxes - Taxation for Course Id 102

Description :

This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers, asset divisions, alimony, filing status, exemptions, and child support are examined with an emphasis on planning considerations. The cancellation of indebtedness income inclusion rules are examined in the context of debt forgiveness and property foreclosure. Emphasis is given to the exceptions from income inclusion contained in §108. The tax treatment of property repossession under §1038 is explored with detail given to the calculation of gain and received property basis. Finally, bad debt treatment under §166 is reviewed and critical distinctions made between business and nonbusiness debts.

Usage Rank : 0
Release : 2016
Version : 1.0
Prerequisites : General understanding of federal income taxation.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study.
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 27-Jun-2016
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - IRS Enrolled Agents - 102

Keywords : Taxes, Making, Best, Bad, Situations, cpe, cpa, online course
Learning Objectives :

As a result of studying each assignment, you should be able to meet the objectives listed below each assignment.

Chapter 1                Basic Marital Tax Matters

       At the start of Chapter 1, participants should identify the following topics for study:

    * Marital status
    * Joint return
    * Separate returns
    * Head of household
    * Exemptions
    * Divorce costs
    * Withholding & estimated tax
    * Community property states
    * Ending the community
    * Living together
Learning Objectives:

       After reading Chapter 1, participants will be able to:
    1. Specify multiple tax implications to consider when going through a divorce, and recognize the requirements and effects of filing as married or unmarried.
    2. Identify the requirements of filing a joint return noting how to avoid being penalized.
    3. Determine the key elements of filing separate returns including what items to report and identify whether or not married taxpayers should file separate returns.
    4. Recall the requirements for filing as head of household and the tax advantages and disadvantages of this filing status.
    5. Recognize the phaseout of exemptions noting its affects on taxpayers, identify when exemptions can be taken for spouses, and determine reporting requirements for dependent exemptions, and specify the requirements for pre-2005 dependency particularly relationship, married person, citizen or resident and income.
    6. Identify the former regular and special method for determining support noting complications from back child support, determine the current “qualified child” standard using residency, relationship, age, and joint return prohibition, and recall the requirements that must be met for parents to treat a child as a qualifying child of a non-custodial parent.
    7. Identify deductible and nondeductible divorce expenditures noting which spouse is subject to tax imposed upon withheld wages, and recognize the effects of making separate estimated tax payments or joint declarations of estimated tax.
    8. Determine community property and community property states, and identify the effects of conversion and commingling of property and how to avoid such marital property issues.
    9. Identify community income earned by married couples for reporting purposes by:
      a. Specifying reporting guidelines, recognizing the allocation of income earned and received into community property and separate property and selecting what income and property belongs to which spouse when they have different residency statuses;
      b. Recalling the requirements for the special community income allocation rules of §66(a), determining what constitutes community property termination and specifying the treatment of alimony payments; and
      c. Recognizing the use of statements and records to provide estimates of a former spouse’s income and identifying conditions for greater tax relief.
    10. Identify the effect of living together on filing statuses and dependency, determine differences between the married tax rate and other tax rates, recognize the tax consequences of having a living together contract to avoid tax traps, and specify the results of Marvin v. Marvin.
Chapter 2                Transfers Incident to Divorce

       At the start of Chapter 2, participants should identify the following topics for study:

    * Property rights
    * Premarital agreements
    * Application of §1031
    * Incident to divorce
    * Property basis
    * Purchases of residence between spouses
    * Purchases of business interests between spouses
    * Selected asset divisions of residence & business interests
    * Real & personal property
    * Pension benefits
Learning Objectives:

       After reading Chapter 2, participants will be able to:
    1. Identify types of marital property and their likely division in marital property settlements and specify the legal principles used in dividing assets and providing support on divorce or separation.
    2. Determine the benefits of premarital agreements and the requirements and permissible provisions for a valid and comprehensive agreement under the Uniform Premarital Act.
    3. Specify the position of U.S. v. Davis on interspousal transfers noting the changes made by §1041, and identify the requirements of §1041 and the scope of its application.
    4. Select the factors that determine whether a property transfer is incident to divorce and identify how to meet these factors or avoid §1041 altogether when desired.
    5. Determine the application of §1041 to transfers in trust under §1041(e) and to third party transfers on behalf of a spouse or former spouse.
    6. Recognize deferred tax liability by identifying property basis for the transferor spouse and transferee spouse under §1041 after a property settlement.
    7. Specify the application of §1041 to property transfers where the transferee assumes liabilities encumbering the property, and choose the holding period for an asset transferred between spouses or former spouses incident to divorce.
    8. Recall the dangers of purchasing a former spouse's interest in property particularly a marital residence and its tendency to create deferred tax liability.
    9. Determine the tax effects of purchasing an interest in personal or real property used in a business or held for investment, recognize potential recapture and identify the use of an exchange to dispose of low-basis property received in a §1041 transfer.
    10. Specify the common disposition alternatives available on divorce, recall the home sale exclusion requirements, and identify the tax treatment and use of installment obligations under §453 in divorce.
    11. Recognize sale, redemption, recapitalization, liquidation and third-party transfers as methods of dividing a business in a marital settlement citing unique provisions under §302, §736 and §754.
    12. Identify whether gain or loss on a sale of real or personal property is capital or ordinary, recognize the tax treatment of such gain or loss and recall the role and tax treatment of life insurance in property settlements.
    13. Specify popular methods of dividing retirement benefits in a divorce or separation action identifying the requirements and tax consequences of a “qualified domestic relations order (QDRO).
    14. Choose an overall tax and economic strategy for the division of pension benefits in a marital settlement by:
      a. Specifying the pros and cons of deferred, present, and alternate property division arguments;
      b. Determining the treatment of IRAs at divorce considering the IRA deduction limit and rollovers;
      c. Identifying strategies for retirement planning after divorce;
      d. Recognizing the Social Security benefits, military pensions, civil service pensions, or railroad pensions that may be available to a former spouse; and
      e. Selecting which debts incurred during a divorce are dischargeable in bankruptcy.
Chapter 3                Alimony & Child Support

       At the start of Chapter 3, participants should identify the following topics for study:

    * Divorce or separation instrument
    * Alimony requirements of instruments executed after 1984
    * Alimony requirements of instruments executed before 1984
    * Deducting alimony paid & reporting alimony received
    * Recapture of alimony for type A & B agreements
    * Alimony substitution trusts & annuities
    * Alimony paid by estate
    * Child support
    * COBRA coverage
    * Qualified medical child support orders
Learning Objectives:

       After reading Chapter 3, participants will be able to:
    1. Determine “alimony” and “separate maintenance payments” under §71 noting their deduction or income treatment under §215, specify the types of §71 “divorce or separation instruments” and determine how having an invalid decree, an amended instrument, or a premarital agreement impacts such an instrument.
    2. Identify variables that impact whether a payment is alimony since 1984 and determine whether a cash payment is deemed made to or on behalf of a former spouse in order to characterize it as alimony.
    3. Recall the tax treatment of housing costs for the family residence noting the impact of ownership by contrasting when the nonoccupying spouse owns the home with when the occupying spouse owns the home.
    4. Identify the tax treatment of life insurance premium payments, voluntary payments and payments to a remarried spouse, and specify the conditions that could recharacterize otherwise deductible alimony payments as nondeductible.
    5. Determine the differences between child support and alimony noting their tax treatment to avoid reporting errors.
    6. Identify the alimony and child support tax provisions that currently apply from those that applied to instruments executed prior to 1985 by:
      a. Specifying pre-1985 alimony requirements, and determining periodic payments and whether certain payments would have qualified under these rules; and
      b. Recognizing the marital or familial relationship and recalling the similarities and differences in the treatment of child support under current law and previous law.
    7. Identify the deduction of alimony paid and the reporting of alimony received on the proper forms noting required information.

    8. Specify the alimony recapture rule for various marital agreements and its impact on the tax treatment of past payments.
    9. Recognize the use of alimony trusts to realize tax advantage and security, determine the use of annuity contracts, and specify the proper tax treatment of alimony paid by an estate to a former spouse of a decedent.
    10. Recall the tax treatment of child support, identify two circumstances where a payment will be fixed as child support, specify events that determine whether a contingency is clearly child-related noting how to rebut this presumption of child support, and recall the COBRA and qualified medical child support order rules by:
      a. Identifying whether COBRA rules apply to different plans including notice & deadline requirements and specifying situations that may result in a termination of continuing coverage; and
      b. Determining what constitutes “qualified medical child support orders” noting differences with other similar orders and identifying the procedures, requirements and jurisdiction of QMCSOs.
Chapter 4                Avoiding Tax on Debt Cancellation & Foreclosure

       At the start of Chapter 41, participants should identify the following topics for study:

    * Qualified farm debt exclusion
    * Real property business debt
    * General ordering of tax attribute reduction
    * Reduction of tax benefits
    * Basis reduction
    * Partnership bankruptcy
    * Corporation stock-for-debt rule
    * S corporation bankruptcy
    * Foreclosure
    * Discounted acquisition of debt
Learning Objectives:

       After reading Chapter 4, participants will be able to:
    1. Recognize the effect that debt cancellation has on net worth and potential income inclusion from cancellation of indebtedness income, and specify exceptions to the general income inclusion rule noting their tax impact.
    2. Identify tax attribute reductions noting their application when reducing canceled debt, cite the special basis reduction rules, recognize the depreciable property election in reducing the basis of depreciable property before reducing any other tax attributes, determine what constitutes individual, partnership and S corporation bankruptcy, and specify the variables used in determining whether shares of stock issued to a creditor are nominal or token.
    3. Determine gain or loss resulting from foreclosure or repossession noting reporting and filing requirements, specify the timing and character of the gain or loss, and cite the hidden income tax danger of directly or indirectly acquiring one's own debt at a discount.
Chapter 5                Repossession

       At the start of Chapter 5, participants should identify the following topics for study:

    * Repossession of personal property
    * Non-installment method sales
    * Installment method sales
    * Basis of repossessed personal property
    * Bad debt
    * Repossession of real property
    * Figuring gain on repossession
    * Seller’s former home exception
Learning Objectives:

       After reading Chapter 5, participants will be able to:
    1. Identify the variables that determine which §1038 rules for repossessions apply, and specify basis and gain or loss resulting from repossession of personal property using installment and non-installment method sales.
    2. Determine the distinctions between the rules, calculations and effects of repossessions of personal and real property, and identify when a §166 bad debt deduction may be taken if the seller repossesses real property.
Chapter 6                Bad Debts

       At the start of Chapter 6, participants should identify the following topics for study:

    * Totally worthless bad debts
    * True debt
    * Mechanics’ liens
    * Reporting & recovery
    * Credit transactions
    * Former business bad debts
    * Insolvency of partner
    * Business loan guarantees
    * Specific charge-off method
    * Nonaccrual-experience accounting method
Learning Objectives:

       After reading Chapter 6, participants will be able to:
    1. Identify bad debt categories noting their tax treatment and effect on accounting and reporting by:
      a. Determining the concepts of worthlessness and true debt including the unique characteristics of deductible nonbusiness bad debt;
      b. Recalling the treatment of bad debts related to political debts, mechanics’ liens and secondary liabilities on home mortgages; and
      c. Specifying the forms used to report bad debts and specifying the tax treatment of recovered amounts.
    2. Determine the §166 tax treatment of business bad debts by: a. Identifying the tax treatment of business credit transactions, loan guarantees, accounts receivable or notes receivable particularly the tax treatment of accounts receivable in a business sale and specifying the various forms on which a bad debt deduction should be taken depending on the entity type;
    b. Recalling the tests that must be met by an accrual method business taxpayer to be able to take a bad debt deduction for a political debt and identifying the tax consequences of the insolvency of a partner when a business partnership terminates and debts are owed; and
    c. Specifying methods that can be used by businesses to treat uncollectible amounts noting the rules that apply to each.
Appendix A                Legal Aspects of California Foreclosure

       At the start of Appendix A, participants should identify the following topics for study:

    * The players
    * Nonjudicial foreclosure
    * Judicial foreclosure process
    * Liability on mortgages and deeds of trust
Appendix A is optional and there are no questions to be answered.
Course Contents :

Chapter 1 - Basic Marital Tax Matters

Filing Status

Marital Status

Same-Sex Marriage


Abandoned Spouse Rule - §7703


Joint Return

Citizenship  1-3


Innocent Spouse Exception

Refund Offset Program - §6402

Injured Spouse - Form 8379

Separate Returns

Itemized Deductions

Medical Expenses

Property Tax & Interest

State Income Taxes

Casualty Loss

Separate vs. Joint Dilemma

Disadvantages of a Separate Return

Advantages of a Separate Return

Joint Return after Separate Returns

Head of Household


Considered Unmarried

Keeping Up a Home

Qualifying Person

Nonresident Alien Spouse


Phaseout of Exemptions

Personal Exemptions


Former Spouse

Dependency Exemptions – Old & Current Rules

Five Pre-2005 Dependency Tests - The “Old Rules”

Test #1 - Relationship

Household Member

Test #2 - Income

Dependent Child Income Exception

Definition of a Child

Definition of a Student

Test #3 - Citizen or Resident

Test #4 – Married Person

Test #5 - Support

Regular Method

Joint Home Ownership

Special Support Method for Children of Divorced or Separated Parents

Custodial Parent

Noncustodial Parent

Back Child Support

Dependency Tests After 2004

Unified Definition of a Qualified Child

Four Dependency Tests

Test #1 - Residency (or Time) & Citizenship

Children of Divorced or Separated Parents

Test #2 - Relationship Test

Test #3 - Age Test

Test #4 - Joint Return Restriction

Medical Expenses

Child-Care Credit

Divorce Costs

Allocation of Costs & Fees

Tax Advice - §212(3)

Fees to Obtain Alimony or Protect Income - §212(1) & (2)

Fees to Obtain Property - §1012 & 1016

Nondeductible Expenses

Withholding & Estimated Tax

Joint Estimated Tax Payments

Refunds & Deficiencies

Nonresident Alien Spouse Withholding

Community Property

Community Property States



Income Reporting

Spouses with Different Residency Statuses

Special Income Rules For Spouses Living Apart - §66(a) & §879

Mandatory Application

Earned Income

Trade or Business Income

Partnership Income or Loss

Separate Property Income

Social Security Benefits

Other Income

Denial of Community Property Reporting - §66(b)

Community Reporting Relief Provisions - §66(c)

Ending the Community



Alimony vs. Community Income

Living Together

Married v. Unmarried Tax Rate Comparison

Sham Divorce

Dependency Exemptions

Attributable Income

Alimony & Property Divisions

Chapter 2 - Transfers Incident to Divorce

Property Rights

Marital Property

Common Law Property

Community Property

Equitable Distribution

Separate Property

Asset Division Principles

Premarital Agreements

Uses & Benefits

Control & Scope


Retirement Equity Act of 1984

Enforceability Requirements


Uniform Premarital Act - The California Example

Permitted Items of Agreement

Unenforceable Items

Property Settlements

Section 1041

Application of §1041

Mandatory Scope

Property vs. Income

Savings Bonds



Imputed Interest

Incident to Divorce

Related To Termination

Rebuttable Presumption

Divorce or Separation Instrument

Transfers in Trust

Third Party Transfers

Property Basis

Gift Variation

Passive Activity Loss Property

Property Transferred In Trust

Basis in U.S. Savings Bonds

Negotiated Property Divisions

Adjudicated Property Divisions


General Rule - Immediate & Specific


Holding Period

Notice & Record keeping

Purchases Between Spouses


Home Mortgage Interest

Deferral & Exclusion of Gain

Business & Investment Property


Section 1031 Exchange

Asset Separation

Final Personal Property Regulations

General & Product Class

Multiple Asset Exchanges

Related Parties

Two-Year Restriction

Foreign Property

Form 8824

Spousal Transfers

Installment Sale of Assets

Selected Asset Divisions


Section 121 Home Sales

Two-Year Ownership & Use Requirements

Special Divorce Rules

Tacking of Prior Holding Period

Prorata Exception

Limitations on Exclusion

Installment Obligations

Business Interests

Corporate Stock

Cases & Rulings

PLR 9046004

Arnes Cases

Mrs. Arnes v. United States, 981 F .2d 456 (9th Cir. 1992)

Mr. Arnes v. Commissioner, 102 TC 522 (1994)

Blatt Case

Gaughan Case

Section 302 Stock Redemption



Section 736(a) Payments

Effect on Recipient

Section 736(b) Payments


Exclusions From §736(b) Treatment


Series of Payments

Section 754 Election

Insurance Policies

Real & Personal Property

Classification of Assets

Character of Gain or Loss

Capital Assets - §1221

Long-Term or Short-Term

Installment Sale

Net Gain or Loss

Treatment of Net Capital Gains

Section 1231 Assets

Gains & Losses

Recapture Of Net Ordinary Losses

Ordinary Assets

Depreciable Property

Recapture on Personal Property

Section 1245 Property

Treatment of Gain

Recapture on Real Property

Section 1250 Property

Pension Benefits

Qualified Domestic Relations Order

Taxation of Distributions

Deferred v. Present Division of Benefits

Deferred Division Arguments

Present Division or Alternate Property Arguments

Individual Retirement Arrangements

IRA Deduction Limit


Divorce Distributions

Amounts Not Rolled Over

Retirement Planning After Divorce

Social Security Benefits

Divorced Spouse Benefits

Divorced Widow(er) Benefits

Military Pensions

Divorced Spouse Benefits

Jurisdiction Requirement

Disposable Pay

Direct Payment

Divorced Widow(er) Benefits

Social Security Offset

Civil Service Pensions

Divorced Spouse Benefit

Divorced Widow(er) Benefit

Railroad Pensions

Divorced Spouse Benefit

Divorced Widow(er) Benefit


Chapter 3 - Alimony & Child Support

 Spousal Support - aka Alimony

Divorce or Separation Instrument

Invalid Decree

Amended Instrument

Premarital Agreements

Instruments Executed After 1984

Alimony Requirements

Payment Must Be In Cash

Payments to a Third Party

Written Requests, Consents, or Ratifications

Payments for Family Residence

Taxpayer-Owned Home

Spouse-Owned Home

Jointly-Owned Home

Rent On Property Owned by a Third Party

Payments for Life Insurance

Contingent Interest

Voluntary Payments

Payments to Remarried Spouse

Designating Payments as Not Alimony

Members of Different Households


Termination at Death

Substitute Payments

Child Support

Past Due Child & Spousal Support Payments

Joint Return Prohibited

Minimum Term Rule for 1985 & 1986 Instruments


Instruments Executed Before 1985 - Prior Law

Alimony Requirements

Periodic Payments

Exception for Installment Payments

10 Years Or Less

More Than 10 Years

Mixed Payments

Marital or Family Relationship

Property Settlement

Child Support

Deducting Alimony Paid

Reporting Alimony Received

Alimony as Compensation

Recapture of Alimony for Type A & B Agreements

Exceptions to Recapture

Including the Recapture in Income

Deducting the Recapture

TRA ‘84 Recapture - 1985 & 1986 Instruments

TRA ‘86 Recapture - After 1986 Instruments



Alimony Substitution Trusts & Annuities

Advantages of Alimony Trust

Disadvantages of Alimony Trust


Alimony Paid by Estate

Child Support

Contingency Relating To the Child

Clearly Associated With a Contingency

Heller Case

Rebuttable Presumptions

COBRA Coverage

Coverage Termination



Choice of Coverage



Qualified Medical Child Support Orders


Procedures & Duties


Chapter 4 - Avoiding Tax on Debt Cancellation & Foreclosure

Income Inclusion Rule

Exceptions from Income Inclusion

Order of Exclusions

Bankruptcy Case Exclusion - §108(a)(1)(A)

Insolvency Exception - §108(a)(1)(B)

Qualified Farm Debt Exclusion - §108(a)(1)(C)

Qualified Farm Debt - §108(g)(2)

Qualified Person - §108(g)(1)

Real Property Business Debt - §108(a)(1)(D)

Qualified Debt

Exclusion Limit

Ordinary Income Recapture


Deemed Distribution Rules

S Corporations

Student Loan Exception - §108(f)

Purchase Money Debt Reduction Exception - §108(e)(5)

Cancellation of Deductible Debt Exception - §108(e)(2)

Reduction of Tax Benefits (Attributes) - §108(b)

General Ordering of Tax Attribute Reduction

Basis Reduction

Depreciable Property Election


Required Reduction

Timing of Basis Reduction

Limit on Basis Reduction

Recapture of Basis Reductions

Exempt Property

Special Basis Reduction Rule for Qualified Farm Debt

Qualified Property

Basis Reduction Order

Exclusion Limit

Individual Bankruptcy

Partnership Bankruptcy

Depreciable Property

Allocation of Debt-Discharge Income

Corporate Stock-For-Debt Rule

Token Share Inclusion

Workout Inclusion

Recapture of Gain on Later Sale

Debt Contributed to Capital

Debt-For-Debt Exchange

Earnings & Profits

S Corporation Bankruptcy

Net Operating Losses

Adjustments to Shareholder’s Basis in Debt

Bankruptcy Estate as Shareholder


Mortgage Debt Relief Act of 2007 (H.R. 3648)

Qualified Principal Residence Indebtedness

Mixed Indebtedness

Amount Realized On Sale or Other Distribution of Property


Nonrecourse Indebtedness

Recourse Indebtedness


Form 1099A

Timing & Character of Gain or Loss



Lender’s Tax Impact

Foreclosure Sale

Discounted Acquisition of Debt

Transactions Involving Related Parties

Related Persons

Chapter 5 - Repossession

Personal Property

Non-Installment Method Sales

Basis of Installment Obligation

Gain or Loss on Repossession

Installment Method Sales

Basis of Installment Obligation

Gain or Loss on Repossession

Basis of Repossessed Personal Property

Bad Debt

Real Property


Figuring Gain on Repossession

Limit on Taxable Gain

Repossession Costs

Indefinite Selling Price

Character of Gain

Basis of Repossessed Real Property

Holding Period for Resales

Buyer Improvements

Bad Debt

Seller’s Former Home Exception

Chapter 6 - Bad Debts

Non-Business Bad Debts

Totally Worthless

Determining Worthlessness

Required Basis or Income Inclusion

True Debt

Loan or Gift

Loan Guarantees

Political Debts

Mechanics’ Liens

Insolvency of Contractor

Secondary Liability on Home Mortgage



Business Bad Debts

Credit Transactions

Income Inclusion

Accrual Method Taxpayers

Cash Method Taxpayers

Former Business

Debt Acquired from a Decedent

Political Debts

Insolvency of Partner

Business Loan Guarantees


Methods of Treating Bad Debts

Specific Charge-Off Method

Partly Worthless Debts

Deduction Disallowed

Totally Worthless Debts

Recovery of Bad Debt

Property Received for a Debt

Bankruptcy Claim

Sale of Mortgaged Property

Net operating Loss

Nonaccrual-Experience Accounting Method

Performing Services

Interest & Late Charges

Appendix A - Legal Aspects of California Foreclosure


The Players

Non-Judicial Foreclosure

Desirability of a Non-Judicial Foreclosure

Availability of a Non-Judicial Foreclosure

Notice of Default

Notice of Trustee Sale

Conducting the Foreclosure Sale

Considerations after the Foreclosure Sale

Judicial Foreclosure Process

Desirability of a Judicial Foreclosure

Availability of a Judicial Foreclosure

Commencing a Judicial Foreclosure

Appointment of a Receiver

Obtaining a Deficiency Judgment

Liability on Mortgages/Deed Of Trust

Summary & Observations



Taxes Course 102 Home: https://www.cpethink.com/tax-cpa-courses
Thank you for taking one of our free courses. We would like to be able to let you know when we add free courses or have special offers and will never spam you or share your address with anyone. If you are Ok with that please reply with "Ok" or if not please reply "No Thanks". Either way enjoy your free CPE course.
Exam completed on .

Do you want to add the course again?