CPE Catalog & Events
Surgent's Max the Tax: Schedule E
Available Until
Virtual
1.00 Credits
Business development Types of properties Rental property use Rental expenses Deductible expenses Repairs and maintenance Capitalization of expenses Depreciation Accounting methods Treatment of security deposits
Surgent's Max the Tax: Section 754
Available Until
Virtual
1.00 Credits
How and why a partnership makes a 754 election The effect of the 754 election when an interest in a partnership is sold or inherited How the 754 election applies when a partnership makes a distribution of property to one or more of its partners How to make the 754 basis adjustment
Surgent's Max the Tax: Tax Impacts on Exit Planning
Available Until
Virtual
1.00 Credits
Discussion of capital gain planning Transaction analysis and reporting Elements of a tax-free reorganization Overview of non-federal taxes: state tax implications, estate taxes, gift taxes, generation-skipping taxes, and property taxes
Surgent's Maximizing Your Social Security Benefits
Available Until
Virtual
8.00 Credits
Retirement benefits: What the amount of benefits is in various circumstances Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? Claiming Social Security: Advantages and disadvantages at ages 62, full retirement age, and 70 Planning: What clients approaching retirement age should consider now with respect to benefits for them, their spouses, and their children Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later?
Surgent's Metrics, Benchmarking, and Measurement
Available Until
Virtual
1.00 Credits
Using metrics that correctly measure the goals of the organization How metrics will differ for non-profits and governments Using metrics to balance cost and benefit Internal and external benchmarking for comparison Having a set of balanced metrics
Surgent's Monthly Accounting Update Series (Original Air Date: 4/27/21)
Available Until
Virtual
1.00 Credits
New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners
Surgent's Monthly Accounting Update Series (Original Air Date: 5/25/21)
Available Until
Virtual
1.00 Credits
New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners
Surgent's Monthly Accounting Update Series (Original Air Date: 6/29/21)
Available Until
Virtual
1.00 Credits
New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners
Surgent's Monthly Accounting and Auditing Update (Original Air Date: 10/26/21)
Available Until
Virtual
1.00 Credits
New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners
Surgent's Monthly Accounting and Auditing Update (Original Air Date: 11/30/21)
Available Until
Virtual
1.00 Credits
New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners
Surgent's Monthly Accounting and Auditing Update (Original Air Date: 12/28/21)
Available Until
Virtual
1.00 Credits
New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners
Surgent's Monthly Accounting and Auditing Update (Original Air Date: 7/27/21)
Available Until
Virtual
1.00 Credits
New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners
Surgent's Monthly Accounting and Auditing Update (Original Air Date: 8/31/21)
Available Until
Virtual
1.00 Credits
New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners
Surgent's Monthly Accounting and Auditing Update (Original Air Date: 9/28/21)
Available Until
Virtual
1.00 Credits
New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners
Surgent's Multistate Income Tax Issues
Available Until
Virtual
4.00 Credits
Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? When to consider voluntary compliance even though the laws do not dictate a sales tax responsibility
Surgent's Multistate Tax Update
Available Until
Virtual
8.00 Credits
The domicile dilemma: Issues for individuals with homes in multiple states; traveling employees; where to withhold? Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: Attributional and agency nexus; presence of intangible property; is P.L. 86-272 still valid? Income-tax apportionment issues: Prevalence of the single sales factor; determining the type of property being sold; sourcing of income from intangible property and services; sourcing of service income; Market Based versus Cost of Performance Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues; sourcing of income; taxation at the entity level Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax
Surgent's Navigating Your Client Through the IRS Appeals Process
Available Until
Virtual
4.00 Credits
Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less Writing and filing a Formal Protest, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights
Surgent's Navigating Your Client Through the IRS Appeals Process
Available Until
Virtual
4.00 Credits
Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less Writing and filing a Formal Protest, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights
Surgent's New SASs Effective for December 31, 2021 Audits
Available Until
Virtual
1.00 Credits
New format of the auditor’s opinion, including the inclusion of key audit matters Significant unusual transactions Determining materiality Conforming changes to other reports issued under the SAS
Surgent's New York: Avoiding Harassment and Discrimination in the Workplace
Available Until
Virtual
1.00 Credits
An overview of workplace harassment and discrimination laws Clear definitions of unlawful harassment, hostile work environment, discrimination, and protected categories An overview of sexual harassment, workplace retaliation, and both internal and external complaint procedures Real-world examples to help employees understand the differences between unlawful harassment and lawful workplace interactions and assess whether they need to modify their workplace conduct
