Image of Successful Business Plan Composition: Part I - A Business Plan is Not
Live Webcast Replay

Successful Business Plan Composition: Part I - A Business Plan is Not a Substitute for a Private Offering Memorandum

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
  4.3   (0 comments)
ACPEN Industry Institute |  ACPEN Tax Institute |  Tax |  IRS Approved
David Randall Jenkins, Ph.D.
Course Levels:
2 Hours
Product Type:
Live Webcast Replay
Access for 30 day(s) after program date.


Too many times on the independent contractor sites (e.g., Upwork, Outsource, Freelancer, and Thumbtack) ads are posted by eager entrepreneurs soliciting proposals for a business plan where the intent it to raise funds from passive investors. The ageless Howey proposition remains: an investment contract involves i) an investment of money, ii) in a common enterprise, and iii) where profits are derived solely by the efforts of others. It may prove to be a hard lesson when the unwary upstart’s project fails to pan out and federal and state agencies investigate for securities violations. This webcast helps business plan consulting professionals distinguish between passive and active business management factors that distinguish protected by securities laws from those that are not. The former requires a Private Offering Memorandum and not a business plan. The latter requires business partner acknowledgements in the business plan to protect the business plan consulting professional from claims of aiding and abetting violations of federal and state securities laws.


Lesson 1.


Lesson 2.

Elements of a Private Offering Memorandum

Lesson 3.

Business Plan Elements: The SBA Format

Lesson 4

Securities Law Violations and  Defensive Business Plan Acknowledgment

Lesson 5



**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to

Basic Course Information

Learning Objectives

*Recognize elements of a Private Offering Memorandum correctly center on risk disclosure and misrepresentation or material omission avoidance  

*Recognize elements of a business plan correctly convey investigations into expected venture outcome  

*Recognize a business plan and Private Offering Memorandum elements target different objectives and, as such, a business plan is correctly not a substitute for a Private Offering Memorandum  

*Recognize the tax code’s material participation requirements correctly coalesce a conclusion the investor’s venture investment interest is not protected by federal or state securities laws  

*Recognize business partner factual averment acknowledgements in the business plan correctly protect consulting professionals from aiding or abetting federal or state securities law violations

Major Subjects

*The definition of a security  

*Elements of a Private Offering Memorandum  

*Business plan composition: The SBA format  

*Tax code material participation requirements  

*Business plan requirements: securities law violations and defensive client acknowledgements

Course Materials


David Randall Jenkins, Ph.D.'s Profile

David Randall Jenkins, Ph.D. Related seminars and products: 11

David Randall Jenkins, Ph.D., received his doctorate in accounting and a master’s in accounting with an emphasis in tax from the University of Arizona. He has taught financial, managerial, and tax accounting courses at both the graduate and undergraduate levels. Dr. Jenkins is an AACSB academically qualified business school and tax professor owing to his peer reviewed journal article publications. His company, Algorithm LLC (, is an IRS Approved Continuing Education Provider.  Dr. Jenkins may be contacted at


Thu, Jun 06, 2019 - 08:00a to 10:00a CDT
Tue, Jun 18, 2019 - 09:00a to 11:00a CDT
Wed, Jul 03, 2019 - 10:00a to 12:00p CDT
Thu, Jul 18, 2019 - 07:00a to 09:00a CDT
Wed, Jul 31, 2019 - 12:00p to 02:00p CDT
Mon, Aug 12, 2019 - 01:00p to 03:00p CDT
Wed, Aug 28, 2019 - 02:00p to 04:00p CDT
Tue, Sep 10, 2019 - 08:00a to 10:00a CDT
Fri, Sep 27, 2019 - 09:00a to 11:00a CDT
Fri, Oct 11, 2019 - 10:00a to 12:00p CDT
Wed, Oct 23, 2019 - 11:00a to 01:00p CDT

Additional Info

Basic Course Information


This webcast is an intermediate continuing education webcast.  

It is assumed the webcast participant has achieved basic business plan writing skills and understanding

Advanced Preparation


Designed For



*Enrolled Agents

*Enrolled Retirement Plan Agents

*Self-directed Retirement Plan Fiduciaries, Custodians, and Administrators  

*Self-directed Retirement Plan Account Holders

*Tax Return Preparers

*Financial Planners

*Business Consultants   

Original Recording Date


Yellow Book


Course Developer

David Randall Jenkins

Date Added to Catalog


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints.

Official Registry Statement

Business Professionals' Network, Inc. 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:

Instructional Delivery Method

Group Internet Based

Course Registration Requirements

Online Registration

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 

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