- New M-3 requirements for the 2007 filing season;
- FASB accounting requirements that cause the most difficult M-3 challenges and present the greatest
- risks in an audit;
- Tools and practical solutions for implementation issues when filing the M-3;
- Examples that walk you through the "problem" lines on Parts I, II and III of the M-3;
- Completing the current/deferred tax expense lines on part III for GAAP filers;
- Pitfalls when completing Part I for consolidated return filers; and
- M-3 issues unique to partnerships, including the identification of who is a "reportable entity partner."
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