CPE Catalog & Events
Surgent's Required Minimum Distributions: Compliance and Planning
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Virtual
4.00 Credits
Minimum distribution requirement changes by the SECURE Act 2.0 Latest IRS guidance, including final regulations The calculation of required minimum distributions using the Uniform Life Table Required minimum distributions from multiple accounts New §401(k) rules of SECURE Act 2.0 Inherited employer retirement accounts and IRAs: Changes to spousal and non-spousal beneficiary distribution options and stretch IRAs under the SECURE Act Required minimum distributions in the year of death Roth conversions for estate planning and avoiding required minimum distributions Timing of distributions for maximum tax-free compounding Section 529 rollovers to Roth accounts under SECURE Act 2.0 Qualified charitable distributions from IRAs and the relationship between deductible IRAs and QCDs under the new anti-abuse rules. Includes SECURE Act 2.0 rollovers to CRUTs and CRATs Taxation of distributions Penalties for missed required minimum distributions and reasonable cause for abatement of penalties. Includes SECURE Act 2.0 changes
ACPEN: S Corporation Essentials: Review & Update
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Online
4.00 Credits
Recent tax legislation, rules, and developments impacting S-corporations S corporation shareholder basis in stock and debt S corporation open account debt Limitation of deduction of losses AAA and distributions
Advanced Tax Planning S Corporations - Tax Staff Essentials
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Virtual
7.50 Credits
Basis in S corporation stock Distributions Compensation planning Qualified subchapter S subsidiaries Liquidations, reorganizations, and redemptions Estate planning and the use of trusts Section 199A
Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals
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Virtual
8.00 Credits
Updates related to HR 1, One Big Beautiful Bill Act, incorporated throughout the course Preparation of various Form 1040 individual tax returns and schedules; provided answers include “filled-in” forms Coverage of Form 7203 Coverage of §199A qualified business income, its calculation, limitations, and examples Dividends and interest – Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc. Security transactions – From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues Self-employed person issues Schedule C deductions including depreciation Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms Itemized deductions – A thorough understanding of what’s deductible and what’s not Interest deductions – Limitations and timing problems Charitable contributions substituting for taxes, IRS says – No! Retirement contributions and education credits and deductions Tax computations – The Kiddie Tax, AMT, regular tax, tax credits Individual problems illustrated by form preparation for various items, with numerous “practice tips” Impact of recent legislation and forms changes on the 1040
Surgent's The Complete Guide to Payroll Taxes and 1099 Issues
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Virtual
8.00 Credits
Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding Statutory employees, independent contractors, and possible changes to §530 relief Penalties -- Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and §401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940 Understanding payroll tax responsibilities in the gig economy
Untying the Knot: Taxes & Divorce
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Virtual
8.00 Credits
The major topics that will be covered in this course include:Filing Status: Determining the correct filing status during and after divorce.Qualified Domestic Relations Orders (QDROs): Tax implications of dividing retirement accounts.Back Taxes: Strategies for addressing unpaid tax liabilities during and after divorce.Offers-in-Compromise & Installment Agreements: Resolving tax debts with the IRS.Currently-Not-Collectible Status: Understanding when and how to use this option.Innocent Spouse & Injured Spouse Relief: Protecting clients from unfair tax liabilities.Lien Discharges & Subordinations: Managing IRS liens on property during divorce.Reasonable Compensation: Evaluating fair compensation in divorce-related business valuations.Case Studies: Explore unusual and complex tax issues in divorce through real-world examples.
Self-Rental Real Estate: Passive Activity & Section 199A
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Virtual
2.00 Credits
The major topics that will be covered in this class include:Definition of self-rental property - both for Sections 199A and 469Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2Form 8582 (passive activity)The flow-through entity grouping electionIllustrative examples and consequences of failing to comply with the reporting standardsSelf-rental property and "former passive activities" rules
Contract Accounting, Lease Accounting, and Their Impact on Construction Contractors
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Virtual
1.50 Credits
Contract accounting Revenue recognition Leases
ACPEN: Understanding the 4 W's in Budgeting: Who, What, When, and Which?
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Online
2.00 Credits
Auditing & Accounting Yellowbook Budget Process
ACPEN: Cash Conversion Cycle: Tool and Techniques
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Online
2.00 Credits
Understanding the timing elements of your day’s working capital The impact of inventory on the Cash Conversion Cycle How vendors and customers can help your cash conversion cycle Planning and forecasting for a healthy cash flow Assorted management tips to control the Cash Conversion Cycle
ACPEN: Section 25F Scholarship Granting Tax Credit: Planning and Compliance Strategies
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Online
2.00 Credits
Overview of Section 25F and legislative intent Eligibility requirements and qualifying contributions Credit calculation and limitations State-by-state conformity and eligibility considerations Interaction with other federal and state tax provisions Compliance, documentation, and reporting considerations Common pitfalls and audit risks
Surgent's Engaging and Managing Young Professionals
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Virtual
0.00 Credits
Characteristics that are more dominant among younger working professionals and what distinguishes them from other sectors of the workforce Changes younger professionals seek in the workplace Suggestions on engaging and developing younger workers Best practices by organizations who have successfully integrated younger professionals Expectations as to learning, development, and training Work environments and schedules School-to-work transitions Views on salary, benefits, and corporate ethics Whether younger professionals’ expectations are significantly different from any other generation Strengths younger professionals offer which set them apart from others Common myths pertaining to younger professionals Definitions of success
ACPEN: A Practitioner’s Guide to IRAs and Qualified Retirement Plans
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Online
8.00 Credits
Traditional and Roth IRAs: Understanding retirement savings options SEP and SIMPLE IRAs: Exploring retirement plans for small businesses Qualified Plans: Navigating employer-sponsored retirement plans Defined Benefit and Defined Contribution Plans: Comparing retirement plan structures 401(k) Plans: Maximizing benefits with employer-sponsored options Retirement Plan Selection: Choosing the best plan for individual client needs Minimum Distribution Rules: Ensuring compliance and understanding withdrawal regulations Tax Implications: Analyzing the tax consequences of retirement plan decisions Retirement Planning Strategies: Implementing effective strategies for client financial goals
ACPEN Signature 2026: Annual Tax Update
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Online
8.00 Credits
Federal tax changes and developments during 2026 Pending legislative, administrative, and procedural tax changes Timely updates on current federal tax issues (current to the date of broadcast) In-depth review of statutory developments Regulatory updates and guidance Recent judicial decisions impacting tax matters Practical insights from national tax experts Up-to-the-minute analysis of emerging tax issues
The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent
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Virtual
8.00 Credits
Discussion of key individual provisions of the One Big Beautiful Bill Act, such as TCJA provisions made permanent, new tip income deduction, new overtime pay deduction, Trump accounts, and the expanded SALT cap Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus Depreciation made permanent Increased §179 deduction Changes to §174 R&E Expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Excess Business Loss Limitation Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes Partnership Distributions, Form 7217, and S Corporation Redemptions Thinking beyond §163(j) -- Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions Timely coverage of breaking tax legislation Selected Practice and Reporting Issues: What’s new? A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships Decentralized Autonomous Organizations (DAOs)
Current Cybersecurity Risk Management Trends
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Virtual
2.00 Credits
The major topics that will be covered in this course include:Overview of current cybersecurity threats and how to mitigate data breach risk.Describe how to avoid malware and other security threats
ACPEN: Federal Tax Update - C & S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065)
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Online
8.00 Credits
Discuss the most recent business income tax legislation passed to date Review numerous business income tax provisions including but not limited to the 20% qualified business income (QBI) deduction; changes to NOLs, §461(l) business loss limitations, §163(j) business interest deduction limitations, accounting method changes, depreciation, fringe benefits and entertainment expenses Brush up on issues related to compensation, distributions, liquidations, self-employment taxes and retirement plan Look at any changes to the Forms 1120, 1120S, and 1065 and other related schedules and forms
Surgent's Annual Accounting and Auditing Update
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Virtual
8.00 Credits
Recently issued FASB Accounting Standards Updates, PCC Update, and items on the FASB’s Technical Agenda Recently issued ASUs covering derivatives, credit losses under ASC 326, government grants, and expense disaggregation FASB Final PIR Report for Leases (Topic 842) Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Proposed SAS on the auditor’s responsibility relating to fraud Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters
AICPA's New SSTS #4 - New Ethics Standard for Tax Resolution
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Virtual
1.00 Credits
The major topics that will be covered in this course include:This session will provide a comprehensive overview of the ethical guidelines outlined in Circular 230 and the newly updated Statements on Standards for Tax Services (SSTS) #4. Gain insights into how these standards apply to real-world tax resolution scenarios, ensuring compliance and integrity in your practice.
ACPEN: Compensation Fundamentals and Pay Transparency: Driving Fairness & Engagement
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Online
1.00 Credits
Compensation
