CPE Catalog & Events
Surgent's The Top Five Tax Issues in Dealing with LLCs and Partnerships
Available Until
Virtual
4.00 Credits
Self-employment tax issues: what you can and cannot do Capital accounts: book vs. tax issues Determining basis: key issues and technical analysis in calculating basis Dealing with debt: recourse, nonrecourse, and why it matters Guaranteed payments, distributive shares, and draws: understanding the difference
Surgent's This Year's Best Income Tax, Estate Tax, and Financial-Planning Ideas
Available Until
Virtual
12.00 Credits
Timely coverage of breaking tax legislation Preident Trump's tax proposals - Review key components of President Trump's tax agenda presented during his presidential campaign The SECURE 2.0 Act and Inflation Reduction Act provisions applicable to individuals Changes to the lifetime estate tax exemption in light of proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds Virtual currency and digital assets - understand the new Form 1099-DA for reporting digital assets The best new income tax and estate-planning ideas The changing Social Security landscape: long-term solvency issues and what it means for retirement planning Creative charitable giving strategies Financial planning strategies Maximizing retirement plan benefits Using intentionally defective grantor trusts Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Life insurance Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings
Surgent's This Year's Top Tax and Financial-Planning Ideas
Available Until
Virtual
8.00 Credits
Timely coverage of breaking tax legislation, including the SECURE 2.0 Act and Inflation Reduction Act provisions applicable to individuals Changes to the lifetime estate tax exemption by the TCJA in light of April 2022 proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds Virtual currency and digital assets The Corporate Transparency Act and FinCEN Beneficial Ownership Information reporting An update on income tax and estate-planning ideas, including any recent changes Tax ideas for the current year Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings
Surgent's Time Management for Professionals
Available Until
Virtual
2.00 Credits
Managing interruptions The role of activity logs, to-do lists and a priority matrix The psychology of time management Staying on track of your time management plan Controlling procrastination Blocking out time Creating an effective time management plan
Surgent's Top 10 Technology Risks and Trends Every CPA Should Know
Available Until
Virtual
1.00 Credits
The benefits and challenges of implementing a data-driven decision making process Significant tends in technology, including: Cloud computing Data analytics Artificial intelligence Workplace changes due to data disruption The importance of securing client data Common cyber-security threats
Surgent's Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties: Updated for the NEW
Available Until
Virtual
2.00 Credits
Coverage of applicable provisions of SECURE Act 2.0 What is a required minimum distribution for an account owner? What is a required minimum distribution for a beneficiary IRA? Key explanations of RMD regulations The types of accounts that are subject to the required minimum distribution rules The parties that are subject to the required minimum distribution rules Exceptions and special considerations for required minimum distributions Rollover and transfer rules in an RMD year The various responsibilities for interested parties Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions How the 10-year rule works for certain beneficiaries
Surgent's Top Business Tax Planning Strategies
Available Until
Virtual
2.00 Credits
Electronic filing requirements for information returns Form 1099 E-File Portal Prevailing wage and registered apprenticeship requirements Monetizing energy credits Amortization of research and experimental expenditures New rules impacting required minimum distributions Contributions to Roth “catch-up” plans Compliance issues regarding the Employee Retention Tax Credit Preparing for the implementation of the Corporate Transparency Act Section 179 and bonus depreciation
Surgent's Top Individual Tax Planning Strategies
Available Until
Virtual
2.00 Credits
Impact of higher interest rates on individual income taxpayers Using a health savings account as a retirement account Making use of net Section 1231 losses to offset ordinary income When individuals can take casualty losses, including loss on a personal residence due to casualty Avoiding or limiting gain on sale of a personal residence Taking advantage of the mortgage interest deduction Avoiding the individual alternative minimum tax Business loss limitation provisions impacting individuals Broker basis reporting of digital assets New IRS guidance on transfer of clean vehicle credits Residential clean energy credits
Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election
Available Until
Virtual
4.00 Credits
How does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property?
Surgent's Transitioning to the Accounting Profession
Available Until
Virtual
2.00 Credits
The AICPA Code of Professional Conduct The Conceptual Framework for Independence Safeguarding independence when performing both attest and non-attest services How to handle ethical dilemmas commonly faced by new professionals Role of accounting professionals in public accounting and in industry Characteristics common to high performing accounting professionals
Surgent's U.S. GAAP vs. IFRS - Rev Rec & Business Combinations
Available Until
Virtual
2.00 Credits
Determining the acquisition date Recognizing and measuring the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree Acquisition of contingencies Noncontrolling interests Recognizing and measuring goodwill or gain from a bargain purchase Measurement period adjustments Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures
Surgent's U.S. Taxation of Foreign Corporations: A Case Study Approach
Available Until
Virtual
3.00 Credits
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate GILTI, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Discuss the impact of Section 962 election Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations
Surgent's Understanding Derivatives and Hedge Accounting: A Simplified Guide for CPAs
Available Until
Virtual
2.00 Credits
Common types of derivatives Hedging vs. Speculation Market risk, credit risk, liquidity risk
Surgent's Understanding How the IRS Rewards Whistleblowers
Available Until
Virtual
2.00 Credits
Overview of the law that authorizes the IRS to reward whistleblowers who submit information leading to recovery Review of the whistleblower claim process Criteria for eligible claims Case studies of significant claim recoveries paid by the IRS to whistleblowers Issues underlying whether a practitioner should ever act as the whistleblower Addressing delays inherent in the whistleblower claim process The structure and role of the Whistleblower Office Best practices for the submission of a good whistleblower claim Working with other governmental divisions in processing whistleblower claims A brief overview of other, non-IRS whistleblower claims
Surgent's Understanding Non-Compete Agreements
Available Until
Virtual
2.00 Credits
Review of the current legal and regulatory framework surrounding non-compete agreements Enforcement of non-compete agreements from the employer’s perspective Opposing enforcement of non-compete agreements from the employee’s perspective Understanding reasonable geographic scope and time limitations for non-compete agreements Understanding key issues that arise during enforcement and opposition to enforcement of non-compete agreements
Surgent's Understanding Partnership Taxation: Debt Allocations
Available Until
Virtual
2.00 Credits
Recourse debt allocations Constructive liquidation scenarios Nonrecourse debt allocations Minimum gains and nonrecourse deductions Section 704(c) gains Allocations under 704(c)
Surgent's Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnersh
Available Until
Virtual
2.00 Credits
Notice 2020-75: PTE elections What is a 754 election? What if a 754 election is not in effect? Tax implications of a partnership interest sale on the seller Look-through provisions
Surgent's Understanding Partnership Taxation: Types of Basis, Contributions, and Distributions
Available Until
Virtual
4.00 Credits
Three different types of basis Contributions of property IRC 704(b) – Capital Accounts and Special Allocations Contributions of property and debt Contributions of services IRS Notice 2020-43
Surgent's Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes
Available Until
Virtual
2.00 Credits
Reasonable compensation Fringe benefits for S corporation shareholders Built-in gains tax Excess passive income tax Notice 2020-75: PTE elections
Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Dist
Available Until
Virtual
2.00 Credits
Making an S corporation election and late filing relief Disproportionate distributions Selling S corporation shares Redemption rules
