How do you calculate credit earned when two or more attorneys co-teach a CLE course, a law school course or a law course at a university, college, or community college?

how do you calculate earned income credit

Here’s how to calculate teaching credit for each co-teacher who teaches at approved CLE programs, in teaching law school courses, in teaching law courses at a university, college, or community college.

Approved CLE Program:

For an approved CLE program, teaching credit for each teacher equals presentation time (total teaching time divided by the number of co-teachers) plus preparation time (presentation time multiplied by six). Rule 795(d)(5) .

  • Example 1:  For a two-hour course segment with two teachers, total teaching time of 2.0 hours is divided by the number of co-teachers with 1.0 hour as presentation time for each co-teacher. Add preparation time of 6.0 hours (1.0  hours times six) for a total of 7.0 hours for each teacher.
  • Example 2:  Building on Example 1, the attorney participates the same way a second time.  This time, he/she earns one half the hours, or 3.5 hours (no rounding required).  After this, no more credit can be claimed for the same course material.

ABA-Accredited Law School Course:

For an ABA-accredited law school course, teaching credit for each teacher equals presentation time (total teaching divided by the number of co-teachers) plus preparation time (presentation time multiplied by three). Rule 795(d)(6)(i) .

  • Example 1:  For a two-hour course segment with two teachers, total teaching time of 2.0 hours is divided  by

    the number of co-teachers with 1.0 hour as presentation time for each co-teacher.  Add preparation time of 3.0 hours (1.0 hour times three) for a total of 4.0 hours for each teacher.

  • Example 2:  Building on Example 1, the attorney participates the same way a second time.  This time, he/she earns one half the hours, or 2.0 hours (no rounding required).  After this, no more credit can be claimed for the same course material.

Law School Course at a University, College or Community College:

For a law course at a university, college, or community college, there is no credit for preparation time.  Teaching credit for each teacher equals total teaching time, divided by number of teachers. Rule 795(d)(6)(ii) .

  • Example 1:  For a two-hour course segment with two teachers, total presentation time of 2.0 hours is divided by the number of teachers with 1.0 hour of MCLE credit for each teacher.
  • Example 2:  Building on Example 1, the attorney participates the same way a second time.  This time, the attorney earns one half the hours, or 0.50 hours.  After this, no more credit can be claimed for the same panel presentation.

Teachers can only earn teaching CLE credit; they may not also earn attendance credit for that course or activity (or portion thereof) that they teach or serve as panelists.

Answer History

Source: mcle.custhelp.com

Category: Bank

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