Tennessee CLE FAQ

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Do you have questions about your Tennessee CLE requirement?  Do you need to know how to report your Tennessee CLE compliance – or how many ethics and professionalism (E/P) credits you need each annual compliance period?  Do you need to know how many online TN CLE courses you can take you can take each year?

 Tennessee CLE Compliance & Reporting Requirements

  • Reporting Cycle: Annual
  • Compliance Deadline: December 31
  • Reporting Deadline: March 1

Well, we have created a TN CLE FAQ to answer all your pressing Tennessee CLE questions.  Now you can easily find the answers that you need to all of your TN CLE questions without having to search all around the Web.  We have listed everything from the amount of credit you are allowed to carry over to what happens if you are in non-compliance with your TN CLE requirement!

Top Tennessee CLE Questions

What are the mandatory CLE requirements in Tennessee?

  • Tennessee attorneys must complete at minimum of 15 TN CLE credit hours each annual TN CLE compliance period – including 3 hours of Ethics/Professionalism (E/P).

How many online Tennessee CLE courses can I take through Attorney Credits?

  • Attorneys admitted to the Tennessee Bar Association are allowed complete a maximum of eight (8) TN CLE credit hours through on-demand online TN CLE courses each annual TN compliance period. 

When must I complete and report my TN CLE?

  • All TN CLE credit hours must be completed by December 31.  TN CLE compliance must be reported no later than March 1.

Does the Tennessee Bar Association keep a record of my completed CLE activities?

  • Yes. On or before January 31 of each year, the TN CLE Commission will prepare and mail an Annual Report Statement (ARS) to each Tennessee attorney.  The ARS will list information regarding TN CLE completed in the preceding calendar year.

How do I report my Tennessee CLE compliance?

  • The TN CLE Commission will mail an Annual Report Statement (ARS) to each Tennessee attorney.  The ARS will request information regarding your completion of TN CLE in the preceding TN CLE compliance year.  By March 1, Tennessee attorneys must complete the ARS.  The completed ARS will disclose all TN CLE hours earned during the preceding TN CLE compliance year.  Tennessee attorneys whose ARS is in compliance with the Tennessee CLE Rules (and whose fees have been paid) are exempt from delivering the ARS to the Tennessee CLE Commission.

Who can I contact for more information about TN CLE?

  • For more information about CLE in Tennessee, please call the Tennessee Commission on Continuing Legal Education and Specialization at (615) 741 – 3096.  You may also contact Attorney Credits support via email or telephone.  For further assistance and information, please call our Support Center at 877-910-MCLE (6253) or visit the support page on the website.

We hope that this saves you time and keeps you compliant with your TN CLE requirement.  If you have further questions, you can visit our full Tennessee CLE FAQ.  And if you need to complete your TN CLE requirement, please visit our TN CLE webpage: TN CLE.

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PA CLE: Group II CLE Compliance is August 31

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Pennsylvania attorneys can expect some changes to the PA CLE requirement for 2015 … but for attorneys with 2014 compliance dates things will remain the same for now.  For 2014 compliance dates, attorneys in the Keystone State must complete 12 PA CLE credit hours to fulfill the Pennsylvania continuing legal education (PA CLE) requirement.  Pennsylvania attorneys must also complete at least 1 hour of legal ethics, professionalism or substance abuse as part of the 12 unit PA CLE requirement.  This will go up to 2 credit hours of legal ethics in 2015.

The public properly expects that lawyers, in the practice of law, will maintain certain standards of professional competence and ethical behavior. The requirement for continuing legal education was established to ensure that, throughout their careers, lawyers admitted to practice in the Commonwealth of Pennsylvania remain current regarding the law and maintain the requisite knowledge and skill necessary to fulfill their professional responsibilities.[1]

For compliance purposes, Pennsylvania attorneys are assigned to three separate PA CLE compliance groups.  And once a Pennsylvania attorney is assigned to one of the three compliance groups, the compliance group will never change even if the last name changes.  Attorneys in PA CLE Compliance Group 2 are required to complete the Pennsylvania CLE requirement by August 31, 2014.

All PA lawyers are assigned to 1 of 3 PA CLE Compliance Groups:

  • Group I:    May 1 – April 30
  • Group II:   September 1 – August 31
  • Group III:  January 1 – December 31

PA CLE groups are chosen randomly by lawyer ID number.

Pennsylvania attorneys with 2014 compliance dates may currently complete 4 credit hours through online PA CLE courses each compliance period.  For 2015 PA CLE compliance, attorneys will be able to complete 6 online credit hours.  For more information about CLE in Pennsylvania, please click the following link: PA CLE.

[1] Lawyer FAQ

https://www.pacle.org/forms/PF_Lawyer_QA.asp

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Oregon CLE: 45 Credit Hours by December 31

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Oregon attorneys have one of the larger CLE requirements in the country.  Attorneys that are licensed to practice in Oregon must complete 45 OR CLE credit hours every 3 years in order to remain in compliance with the OR MCLE requirement.  That means that Oregon attorneys should take an average of around 15 credit hours every year in order to stay on pace with completing the 45 hour requirement.

Oregon CLE Compliance & Reporting

  • Reporting Cycle: Every 3 years
  • Compliance Deadline: December 31
  • Reporting Deadline: January 31

Oregon attorneys must also complete a number of specialty credits as part of the 45 credit hour OR CLE requirement.  At least 6 of the 45 required OR CLE credit hours must be in CLE activities accredited for legal ethics or professional responsibility.[1]  In addition, 1 of the 6 required ethics credit hours must pertain to a lawyer’s statutory child abuse reporting obligations.  And in alternate OR CLE reporting periods, at least 3 of the required 45 hours must be in programs accredited for Access to Justice credit pursuant to Rule 5.5(b).

(b) In order to be accredited as an activity pertaining to access to justice … an activity shall be directly related to the practice of law and designed to educate attorneys to identify and eliminate from the legal profession and from the practice of law barriers to access to justice arising from biases against persons because of race, gender, economic status, creed, color, religion, national origin, disability, age or sexual orientation.

Oregon attorneys have the option of completing all 45 required OR CLE credit hours through Attorney Credits’ online and downloadable CLE courses.  Attorney Credits offers full 45 unit OR CLE compliance packages and individual OR CLE courses, including a wide selection of CLE courses pertaining to legal ethics, access to justice and the mandatory child abuse reporting duty in Oregon.

For more information about CLE in Oregon please click here: OR CLE.

[1] This includes legal ethics and professionalism CLE courses and CLE programs relating to the role of lawyers concerning gender fairness, racial & ethnic issues and disability issues.

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Oklahoma CLE: 12 Credit Hours Annually

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Each year members of the Oklahoma Bar must complete at least 12 Oklahoma CLE credit hours to fulfill the annual OK CLE requirement.  As part of the OK CLE requirement, at least 1 of the 12 CLE credit hours must be approved for legal ethics.[1]  All OK CLE courses must be completed by December 31 and OK CLE compliance must be reported by February 15.

Oklahoma CLE Compliance & Reporting Requirements

  • Reporting Cycle: Annual
  • Compliance Deadline: December 31
  • Reporting Deadline: February 15

Oklahoma attorneys have the option of completing a portion of the OK CLE requirement through online and downloadable CLE courses.  However, no more than 6 of the 12 required OK CLE credits can be earned by completing approved online, on-demand CLE courses.  Attorneys in Oklahoma may complete courses by streaming video, MP3 download and Video Download.

Failing to Report CLE Compliance

Failure to report the required approved CLE credits or failure to report one of the allowed exemptions could result in non-compliance fees ranging from $100 to $700.

If you have completed your required OK CLE hours by December 31 you no longer have to file an Annual Report of Compliance with the Oklahoma Bar Association MCLE Commission. However, if you do not have sufficient CLE units to meet your OK MCLE requirement, then you must file an Annual Report of Compliance. It is the responsibility of each OK bar member to review the accuracy of the Oklahoma Bar Association records and reports, and ensure that CLE compliance is recognized by the MCLE Commission.

For more information about CLE in Oklahoma please click here: OK CLE.

[1] A minimum of one credit hour must be in the area of professional responsibility, legal ethics or legal malpractice prevention.

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Ohio CLE: OH CLE Compliance Groups

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Attorneys in Ohio must complete 24 CLE units every two years to fulfill the Ohio CLE (continuing legal education) requirement.  Ohio attorneys must also complete the Professional Conduct requirement every two years.  To complete the Ohio Professional Conduct requirement, attorneys must complete a minimum of 2.5 credit hours of Substance Abuse, Legal Ethics and Professionalism.

OH CLE Compliance & Reporting Requirements

  • Reporting Cycle: Every 2 years
  • Compliance Deadline: December 31
  • Reporting Deadline: January 31

However, the Ohio CLE requirement is not annual.  Ohio attorneys must complete the required 24 credit hours every two years and all attorneys have been permanently assigned to one of two groups based on the first letter of their last name.  Attorneys whose last name begins with A – L must complete the OH CLE requirement on or before December 31 of each ODD numbered year.  Attorneys whose last name begins with M – Z must complete the OH CLE requirement on or before December 31 of each EVEN numbered year.

OH CLE Compliance Groups

  • Last name A – L: Report by 1/31 of EVEN numbered years
  • Last name M – Z: Report by 1/31 of ODD numbered years

The OH CLE compliance deadline is December 31 and the OH CLE reporting deadline is January 31.  Under the 2014 amendments to the OH CLE Rules Ohio attorneys may satisfy up to twelve (12) credit hours of their OH CLE requirements through online OH CLE courses.  For more information about CLE in Ohio please click the following link: OH CLE.

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CLE Course: Tax Issues Regarding Service & Property Contributions to LLCs & Corporations

In this new CLE course tax attorney and expert Michael Shaff provides analysis on the tax issues relating to contributions of services and property to LLCs and corporations.

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The main issues discussed in this CLE course include general rules on the contribution of property to LLCs & other entities taxed as partnerships, the general rules on the contribution of property to corporations, the rules on the issuance of equity or other property for services, examples when a C corporation may be more beneficial and the exclusion from recognition of gain on the disposition of the stock of a qualified small business.  The course can be accessed by clicking the following link: Tax Issues Relating to Contributions of Services and Property to LLCs and Corporations.

Further areas addressed by Mr. Shaff include:

  • Pass-through treatment
  • The investment company rule
  • Section 752 (deemed distributions on contributions of property)
  • The “bottom guaranty”
  • Treasury Regulation §1.707-3 (disguised sale treatment)
  • Section 351 (tax contributors “in control”)
  • The UPREIT example
  • The incorporation of a partnership followed by use of the reorganization provision
  • S and C corporations
  • Section 83 (issuance of property for services)
  • Section 409A (nonqualified stock options)
  • Revenue Procedure 93-27
  • Section 1045 (rollover of gain on the sale of qualified small business “QSB” stock)
  • The definition of a QSB

Michael E. Shaff specializes in all aspects of federal income taxation and is co-author of the “Real Estate Investment Trusts Handbook” published by WestGroup.  Mr. Shaff’s practice encompasses all aspects of REIT taxation, related finance transactions & debt and equity offerings.  Mr. Shaff served as a trial attorney with the office of the Chief Counsel of the Internal Revenue Service for three years and is certified by the Board of Legal Specialization of the State Bar of California as a specialist in tax law.  He is a member of the State Bar of California (Trusts and Estates Section), and both the Massachusetts and New York bar associations.  Mr. Shaff is also the past chair of the Tax Section of the Orange County Bar Association (OCBA).

This CLE course on tax issues relating to contributions of services and property to LLCs and corporations is currently accredited in the following states:

  • Alaska (AK)
  • Arizona (AZ)
  • California (CA)
  • Connecticut (CT)
  • District of Columbia (DC)
  • Illinois (IL)
  • Maryland (MD)
  • Massachusetts (MA)
  • Michigan (MI)
  • New Jersey (NJ)
  • New York (NY)
  • Pennsylvania (PA)
  • South Dakota (SD)

Attorney Credits offers continuing legal education (CLE) for attorneys in California and around the country.  For more information about CLE in California please click the following link: CA CLE.

North Carolina CLE: 12 Credit Hours Each Year

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North Carolina attorneys must complete 12 hours of approved CLE as part of the annual NC CLE requirement.  Of these 12 hours, a minimum of 2 credit hours must be in the area of Professional Responsibility or Professionalism.  And at least once every three years, each North Carolina lawyer must also complete at least one (1) hour of professional responsibility devoted entirely to instruction in substance abuse awareness or debilitating mental conditions, and a lawyer’s professional responsibilities attendant to these conditions.

North Carolina CLE Compliance & Reporting Requirements

  • Reporting Cycle: Annual
  • Compliance Deadline: December 31
  • Reporting Deadline: February 28

Attorneys practicing in North Carolina have the option to complete a portion of their annual NC CLE requirement through online and downloadable CLE courses.  North Carolina attorneys can complete up to 4 of the 12 required North Carolina CLE credit hours through online CLE courses.  Please note that if a North Carolina attorney takes more than four (4) online NC CLE hours in a compliance year, any credit hours over the four allowed will be applied to the following compliance year and could possible result in compliance problems.

Online Courses

Attorneys may take up to four (4) hours of CLE credit through online courses for each compliance year.[1]

When you have completed your NC CLE courses, Attorney Credits will report your course completion to the North Carolina CLE Department.  Further, as long as you maintain an active account with Attorney Credits you will always have a record of the CLE courses that you have completed on our website.  For more information about CLE in North Carolina please click here: NC CLE.

[1] Online Courses

http://www.nccle.org

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Nevada CLE: Reporting Annual CLE Compliance

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Attorneys that are subject to the Nevada CLE requirement must complete a minimum of twelve (12) CLE credit hours each annual NV CLE compliance period to fulfill their mandatory NV CLE (continuing legal education) requirement.  As part of the 12 credit hour Nevada CLE requirement, attorneys must make sure to complete at least two (2) credit hours of legal ethics.  And if you did not complete 1 credit hour of substance abuse in 2013, you must complete 1 credit hour of substance abuse in 2014.[1]  All NV CLE credit hours must be completed by December 31 to remain compliant with the Nevada CLE requirement.

Nevada CLE Compliance & Reporting Requirements

  • Reporting Cycle: Annual
  • Compliance Deadline: December 31
  • Reporting Deadline: March 1

Nevada attorneys must report their NV CLE compliance by March 1 to avoid fines.  Nevada attorneys must report their own NV CLE compliance through the annual report mailed by the Nevada CLE Board.  In mid-January, the NV CLE Board will mail to each active member of the State Bar of Nevada a Compliance Report (Form 6) that reflects the NV CLE credits earned from the previous year.  The Board will enforce the March 1 deadline for signed compliance reports and fees by postmark date.

Requesting an Extension 

If you haven’t completed your NV CLE requirement by December 31, you can request an extension of time with the NV CLE Board.  Your request must be made in writing to the NV CLE Board and you must pay a $50 extension fee.  You will have until March 1 to complete your NV CLE requirement.

Nevada attorneys that fail to file their NV CLE compliance report and/or pay fees by the March 1 deadline will be subject to a late fee of $100.00.[2]  Nevada attorneys that receive a Notice of Noncompliance will have until May 1 to cure the CLE deficiencies as outlined in the Notice of Noncompliance.  After May 1, continued noncompliance with the NV CLE requirement will result in the attorney’s name being placed on a Petition to the Supreme Court of Nevada for suspension.

For more information about CLE in Nevada, please click here: NV CLE.


[1] NV CLE Requirements

http://www.nvbar.org/node/89

[2] The Notice of Noncompliance will not be sent by certified mail but by 1st class mail.

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Missouri CLE: 15 Credit Hours by June 30

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The CLE deadline for Missouri attorneys is fast approaching.  Missouri attorneys only have a couple of weeks left to complete their MO CLE requirement.  Attorneys licensed to practice in Missouri have until June 30 to complete the required 15 credit hours, including 2 credit hours of legal ethics.

Missouri CLE Compliance & Reporting Requirements

  • Reporting Cycle: Annual
  • Compliance Deadline: June 30
  • Reporting Deadline: July 31

 

Generally, a maximum of six (6) hours may be completed by completing self-study MO CLE courses.  Online MO CLE courses are considered self-study under the MO CLE rules.  Therefore, a maximum of six (6) credits may be earned by Missouri attorneys through on-demand online and downloadable CLE courses.  Please note that the three (3) required hours of either ethics, malpractice, or professionalism may NOT be earned through on-demand online courses.

Not more than six other credit hours may consist of self-study, videotape, audiotape or other similar programs or activities that are accredited programs or activities.[1]

You must file your Annual Report of Compliance (Form 1) with The Missouri Bar by July 31 in order to timely report your MO CLE compliance.  You must either report that you have completed fifteen (15) hours of continuing legal education or claim an exemption as a non-practicing attorney.  If you have carryover hours from the preceding CLE reporting year, you still must file an Annual Report of Compliance by July 31 and list the carryover CLE hours and any other MO CLE programs that you may have attended.

For more information about CLE in Missouri, please click the following link: MO CLE.


[1] Rule 15.05. Missouri Continuing Legal Education Requirements

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Mississippi CLE: 12 Credit Hours by July 31

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Mississippi attorneys must complete at least 12 CLE units every annual MS CLE compliance period.  As part of the annual 12 credit hour MS CLE requirement, Mississippi attorneys must complete at least one (1) required hour of ethics/professionalism.  Mississippi attorneys can fulfill up to six (6) hours of CLE credit each compliance period by completing online and downloadable MS CLE courses.

Mississippi CLE Compliance & Reporting Requirements

  • Reporting Cycle: Annual
  • Compliance Deadline: July 31
  • Reporting Deadline: August 15

Mississippi attorneys must complete the 12 required MS CLE credit hours by July 31.  On or before August 15 each Mississippi attorney must also submit a report on a form provided by the MS CLE Commission.  The CLE report must detail the attorney’s completion of, exemption from or approved substitute for the minimum hours of MS CLE instruction.[1]

Each attorney licensed to practice law in the State of Mississippi shall attend, or complete an approved substitute for attendance, a minimum or twelve (12) actual hours of approved Continuing Legal Education (“CLE”) during each successive twelve (12) month period (the “CLE year”) from and after August 1 of each year, of which one hour shall be in the area of legal ethics, professional responsibility, professionalism, malpractice prevention, substance abuse or mental health (the “ethics/professionalism hour”).[2]

Each Mississippi attorney that fails to timely submit the report of CLE compliance must pay a $25.00 late fee to the MS CLE Commission when they do finally submit their MCLE report.[3]  Failing to complete the MS CLE requirement can lead to the attorney’s license to practice law be suspended.  For more information about CLE please click here: MS CLE.


[1] The report must reference the MS CLE hours earned during that CLE compliance period and CLE hours to be carried forward to the next MS CLE year.

[2] Mississippi CLE Rules and Regulations

http://courts.ms.gov/rules/msrulesofcourt/continuing_legal_education.pdf

[3] The Commission will treat all delinquently filed reports not accompanied by the late fee as not having been filed.

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