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<<Any possibility of this learning opportunity being a write off?? >>

It is certainly possible, but not very likely.

Code Sec 274 states that an individual who attends a convention, seminar or other meething which is held on a cruise ship may deducti (subject to a limitations) the ordinary and necessary expenses of carrying on a trade or business which are allocable to the convention, seminar or meething, but only if ALL of the following requirements are met:

1. The IRS reporting requirements are satisfied
2. The taxpayer establishes that the meeting, etc. is directly connected to the active conduct of his or her trade or business
3. The cruise ship is registered in the US
4. All ports of call on the ruise are located in the US or US posessions.

I don't believe that the ship in question in the Fool Cruise is of US registry. Additionally, the ports of call are not all located within the US or US posessions. So things don't look too good.

Now then...if the cruise would have been around and through the Hawaiian Islands (all ports within the US)...with a ship registered in the US (there are such ships used for this very purpose), many of you might have been able to take the tax deduction.

But then...nobody asked me.

Enjoy the cruise...I may see you there...I haven't yet made my final plans.
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