Can Form 1120 Schedule M 3 Hedging 2019-2024

Good afternoon, everyone. This is Valerie, Vice President of Product Development here at Sergent CPA Review. We're so glad you're joining us this afternoon to learn more about the new Document Review Simulation (DRS) that's going to appear on the exam starting on July 1st of this year. This particular webinar is going over specifically what the new DRS is going to look like in the Regulation section. Presenting today is Jack Sargent, Chairman of Sergent Professional Education and has his own tax practice. Along with him is Liz Koehler, Vice President of Sergent CPA Review. You all know Liz and her teaching style and the way that she attacks the CPA exam, and we're so glad that they're both here. I'm going to go ahead and turn the presentation over to Jack in just a moment. During the presentation, in your webinar tool, there is a question: if you have any questions throughout the webinar today, please feel free to submit those questions. We will save some time at the end of today's webinar to go through those questions so that Jack and/or Liz can answer those for you. So, with that, sit back and enjoy, and I'm going to turn this presentation over to Jack. Well, thank you, Valerie, and thanks everybody for joining us here today. So, I actually cover the CPA review the Reg section on taxes. I was a college professor for a number of years and I have a master's degree in taxation, and part of my life is training CPAs on taxes. So, it was really interesting for me to look at this new document review simulation that the AICPA came out with, and I'll be discussing with you today. Just by way of an introduction, let me tell you, this is tough,...