CPE Catalog & Events
Webcast: Surgent's Individual Charitable Planning: Philanthropy for Income Tax Return Reporting
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Webcast
2.0 Credits
Which organizations are qualified to receive contributions? Types of charitable contributions taxpayers can deduct The deduction for quid pro quo contributions Strategies for donating property that has decreased/increased in value Figuring the deduction for contributions of capital gain property Importance of timing when making contributions Considering QCDs if a taxpayer is at least 70 ½ Specifics of donor advised funds Deduction may be limited to 20%, 30%, 50%, or 60% of adjusted gross income depending on type of property donated How to figure your deduction when limits apply Contribution carryovers when your donation exceeds limits What written statements should be received from qualified organizations? What records should taxpayers keep? Substantiation requirements for cash contributions of less than/more than $250 Substantiation requirements for noncash contributions of less than $250 to over $500,000 When does taxpayer need an appraisal? How and where to report contributions for individual income tax reporting
Webcast: S Corporations: Conversions 2024
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Webcast
2.0 Credits
Reasons to terminate an S corporation election Involuntary terminations Voluntary revocations the process and the consequences Tax planning opportunities related to the termination of S corporation status Complications arising from a mid-year termination Limitations on re-electing S corporation status Making the S corporation election how and why Built-in gain planning
Webcast: You Don't Know What You Don't Know About Excel 2024
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Webcast
8.0 Credits
Excel shortcuts and time savers Working with templates, formats, styles and themes Customizing and enhancing Excel Protecting and securing workbooks Formula building and the Excel function library
Webcast: Surgent's Working Remotely: Best Practices, Challenges and Opportunities
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Webcast
2.0 Credits
Technology and workstation arrangements Maximizing productivity Establishing procedures that can be implemented throughout the organization Understanding the relationship between remote work and employee retention Effective communication strategies for staying connected with colleagues and clients The productivity challenges unique to working from home Time management The importance of distinguishing between the "home office" and "home" Data privacy concerns Other ethical considerations that arise when working from home
Webcast: Leases: Lessee-Topic 842-20 2024
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Webcast
2.0 Credits
FASB ASC 842, Leases All recently released updates to ASC 842, Leases
Webcast: Surgent's Ensure Your Accounting Team Is Operating at Peak Performance Through Engagement and Motivation
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Webcast
2.0 Credits
Increase productivity and profitability Communicate better and resolve conflict Learn teamwork principles in today's changing accounting workplace Motivate yourself and your team
Webcast: S Corporations: Qualification Requirements 2024
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Webcast
1.0 Credits
Qualified shareholder requirement Trusts as shareholders Estates as shareholders Qualified tax exempt shareholders Tax planning ideas to accommodate economic investments by disqualified investors Special rules for counting the number of shareholders One class of stock requirement Indirect preferences creating risk of failing one class of stock requirement Disqualified corporations Making an effective S corporation election Relief for late or defective elections Inadvertent termination relief for involuntary terminations
Webcast: Surgent's Representing a Client in an IRS Audit
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Webcast
3.0 Credits
Substantially increased IRS funding provided by the Inflation Reduction Act IRS test program in 2024 to determine if it should prepare tax returns Using improved data and analytics to tailor timely collections contacts Auditing large corporations and partnerships Audits of high income and high net worth individuals Information Document Requests What happens when a client agrees or disagrees with the IRS's audit findings The Dirty Dozen: roadmap to IRS audit issues
Webcast: Surgent's Going Concern Accounting and Reporting Considerations
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Webcast
2.0 Credits
Current FASB accounting standards related to going concern, including the new requirements of ASU 2014-15 Evaluating risk of material misstatement in financial reports related to improper presentation and disclosure of going concern uncertainty The responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and non-attest services New requirements of SAS No. 132 and SSARS No. 24 related to an auditor's responsibility for considering going concern uncertainty?
Webcast: Surgent's Client Advisory Services (CAS): A Guide to the Variety of Offerings Professionals Can Provide
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Webcast
2.0 Credits
Details on CAS: new services or rebranding? Review the value of timely accurate automated accounting Review the three levels of service Discuss technology options Assess your client base for who would benefit most from CAS Staffing requirements for CAS The value of servicing a niche
Webcast: Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes
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Webcast
2.0 Credits
Major 2024 tax form changes as they relate to individual taxpayers Key new tax developments as they relate to 2024 and how they impact the 2024 tax forms
Webcast: Surgent's Implementing Subscription Pricing to Your Practice
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Webcast
2.0 Credits
The basics of subscription pricing Pricing strategies, with an eye toward a modern model for your business How to implement subscription pricing The need to look back and assess the financial impact of the implementation How to manage customer retention The optimum subscription pricing for your business
Webcast: Surgent's Top 10 Celebrity Estate Mistakes and How to Avoid Them
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Webcast
2.0 Credits
Overview of estate planning The dangers of a Power of Attorney The most important aspect of a will Role, scope, rights and responsibilities of an executor Benefits of incorporating a trust Bequests Caring for a pet Claims against the estate Insurance Consequences of poor estate planning
Webcast: Lease Implementation for Private Entities 2024
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Webcast
4.0 Credits
Analysis of requirements for lease accounting under ASC 842, including detailed schedules showing journal entries and computations Analysis of internal control and fraud risk aspects Identification of high-risk areas of lease accounting and reporting Suggested audit and review procedures for identified risks
Webcast: What Every CPA Should Know About Fraud 2024
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Webcast
4.0 Credits
How is fraud detected? The role of external auditors in finding fraud Revenue recognition issues Corrupt management Data mining Physical and biometric controls
Webcast: Analyzing Financial Statements 2024
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Webcast
8.0 Credits
Financial Reporting and Financial Statements Use of Non-GAAP performance measures and key performance indicators Forecasting Valuation Comprehensive Financial Statement Analysis with Case Study
Webcast: Surgent's Successfully Completing an Income Tax Return for a Trust or Estate -- Form 1041
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Webcast
2.0 Credits
Passive activity rules for trusts including the NIIT The different types of trusts for income tax purposes (e.g. simple, complex, grantor, charitable) The critical categorization of income (taxable income vs. fiduciary accounting income) Distributable net income (DNI) and how it works The "Tier" Rules The Separate Share Rule IRC 663(b) "65-Day" Rule IRC 691(c) Deduction QSST and EBST elections How to treat excess deductions on termination Grantor trust rules and how they impact planning and return preparation The income tax side of Domestic Asset Protection Trusts
Webcast: Surgent's Fundamentals of Public Charity Taxation and Form 990
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Webcast
4.0 Credits
Organization and structure of Form 990 Form 990 and its various schedules Form 990 filing requirements The public support tests Taxation of unrelated business income Compensation-related reporting issues
Webcast: Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election
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Webcast
4.0 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?
Webcast: Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities
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Webcast
4.0 Credits
The Inflation Reduction Act of 2022 Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new 461(l)), American Rescue Plan Act and Inflation Reduction Act