CPE Catalog & Events
Webcast: Advanced Personal Financial Planning Update 26-27
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Webcast
8.0 Credits
Retirement: accumulation and decumulation techniques, Social Security, Medicare and long-term care Debt management, including mortgages and education financing Insurance and investments from a life-planning perspective Income tax legislation, cases, and rulings Estate and trust planning strategies
Webcast: S Corporation (Form 1120S) — Formation to Liquidation 26-27
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Webcast
8.0 Credits
Extensive review of the S corporation tax laws with an emphasis on any new legislative changes including any TCJA provisions expiring after 2025 Requirements to make an S election (i.e., types and numbers of shareholders and second class of stock issues) Fixing late S corporation elections (i.e., Form 2553) S corporation formation (§351) and liquidation issues Revocation and termination of S corporations Schedule K and K-1 separately stated versus non-separately stated income and expense items Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax Compensation issues including the tax treatment of fringe benefits Built in gains tax and other planning opportunities when converting a C to S corporation Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P and OAA accounts Tax treatment of stock redemptions (sale or distribution")
Webcast: U.S. GAAP Disclosures for Non-Public Entities 26-27
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Webcast
8.0 Credits
FASB Accounting Standards Codification disclosure requirements An overview of the disclosure landscape How materiality enters into disclosure decisions
Webcast: ACPEN: Develop Your Emotional Intelligence to Be More Successful in Life and Leadership
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Webcast
2.0 Credits
Emotional Intelligence (EQ) in Leadership Building Stronger Workplace Relationships Creating and Leading High-Performing Teams Navigating Change with Emotional Intelligence
Webcast: ACPEN: International Tax Treaties
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Webcast
2.0 Credits
Tax treaties Tax impact of cross-border transactions
Webcast: 2026 Business Tax Credits
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Webcast
1.0 Credits
Research & Development Tax Credit Work Opportunity Tax Credit COVID-19 Tax Credits Opportunity Zones GO-Biz Incentives Employment Training Panel
Surgent's Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area
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Webcast
4.0 Credits
Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls Decanting Federal estate tax exemption and remaining relevance of trusts Irrevocable life insurance trusts The role of family dynamics Choice of trustee and other fiduciaries State trust-friendly considerations Charitable trusts Delaware Statutory Trusts Powers of attorney Pet Trusts – the emerging necessities State, county, and local issues Portability QTIP issues Creditor considerations Potential IRA problems Problems with re-titling assets
Surgent's Understanding Partnership Taxation: Types of Basis, Contributions, and Distributions
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Webcast
4.0 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
Webcast: ACPEN: Form 7203 - How to Calculate Shareholder Basis
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Webcast
2.0 Credits
Introduction to Form 7203 and its purposes Mechanics of completing Form 7203 accurately Strategies for reconstructing shareholder basis Loss limitations under I.R.C. §461 At-risk rules and limitations for S Corporation shareholders Documentation requirements for shareholder basis Common errors in calculating and reporting basis Best practices for maintaining and reporting shareholder basis
Webcast: ACPEN: Forgotten Managerial Accounting Tools
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Webcast
2.0 Credits
Cost-volume-profit analysis, including target profit and break-even calculations Variable costing Relevant costs and decision-making Standard costs and variances Activity-based costing Segment reporting and analysis Capital budgeting considerations Overview of Excel capabilities for supporting managerial analysis
Surgent's Advising a Client Regarding the Tax Consequences Associated with Buying or Selling a Business
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Webcast
3.0 Credits
Due diligence checklist items Asset sales and stock sales and their attendant results to buyers and sellers Section 1060 and the residual method Selling sole proprietorships, partnerships, and corporations Consequences of making a Section 754 election with adjustments under Sections 743(b) and 734(b) Section 338 and Section 338(h)(10) elections Allocating some of the purchase price of a business to personal goodwill Partnership distributions to retiring partners under Section 736(a) and 736(b) Consulting agreements and employment agreements as between buyers and sellers Advantages of a C corporation having Section 1202 stock
Webcast: ACPEN: Financial Statement Presentation and Disclosure
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Webcast
4.0 Credits
U.S. GAAP and Special purpose frameworks Form and content of financial statements: Balance sheets Income statements; Statements of cash flows Retained earnings and/or owners’ equity statements Comprehensive income Supplementary information Comparative vs. single-period financial statements Sufficiency of disclosures Illustrative disclosures frequently encountered in small-to-medium reporting entities Industry-specific nuances
Webinar: Life Settlements: An Overview of the Mechanics, Tax Treatment and Industry
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Phoenix
1.0 Credits
Webcast: Advanced Staff Tax Training: Individual 26-27
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Webcast
8.0 Credits
Taxation of investments Reporting of business income and losses from pass-through entities including loss limitations Non-income taxes that impact individual income tax returns Retirement contributions and planning Alternative Minimum Tax (ATM) Social Security taxation Charitable contribution planning with limitations
Surgent's Individual and Financial-Planning Tax Camp
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Webcast
8.0 Credits
Comprehensive coverage of the One Big Beautiful Tax Bill Act Reading a tax return for developing client-specific tax strategies Changes to the lifetime estate tax exemption considering proposed regulations The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families: Whole Life Insurance, Term Life Insurance, Universal Life Insurance, and Variable Life Insurance Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security - the latest on the looming solvency crisis Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions, income, and gain-splitting Tax benefits of HSAs and other tax-advantaged accounts Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young, the working, and those approaching or in retirement Best financial planning ideas for young people
Surgent's Latest Developments in Government and Nonprofit Accounting and Auditing
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Webcast
8.0 Credits
Developing issues related to the Yellow Book and single audits Key AICPA developments affecting audits of governments and nonprofits The implementation of GASB No. 103 on financial reporting model improvements GASB No. 104 addressing disclosure of certain capital assets Impacts of recently applied governmental standards, recently issued implementation guide questions, and additional GASB projects (e.g., subsequent events) The essential disclosure requirements specific to not-for-profit organizations and strategies for enhancing clarity and value The advantages, challenges, and best practices for effectively presenting a measure of operations
Surgent's Securing a Comfortable Retirement in the Age of Spending
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Webcast
8.0 Credits
Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement The three-legged retirement stool: employer retirement, savings, and Social Security Planning with the retirement provisions of SECURE Act 2.0 Updates introduced by the One Big Beautiful Bill Act Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels
Surgent's Home Office Rules
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Webcast
2.0 Credits
Calculating the home office deduction Actual expense method Simplified expense method Definition of a home for purposes of the home office deduction Whether working-from-home employees can claim a home office deduction What is a “separate, identifiable space?” The “regularly and exclusively used” rule Defining a “principal place of business” Meeting clients, patients, and customers More than one trade or business Special rules that apply to daycare providers Separate, free-standing structures Depreciating the home
Surgent's Real Estate for Accounting and Finance Professionals
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Webcast
2.0 Credits
Rental income and expense calculation and reporting Deciphering Schedule E (Form 1040) Nuances of vacation home rules Passive activity loss rules: foundations and implications Active vs. material participation in rental activities Tax reporting: how to group passive activities Limitations on passive losses: at-risk rules and deductions Classifying rental real estate activities Navigating exceptions in rental real estate taxation
Webcast: ACPEN: The Essential FASB Update with Renee Rampulla
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Webcast
4.0 Credits
Hot GAAP topics Income Tax Disclosures Crypto Assets Governmental Grants Interim Reporting Lease Standard Post Implementation Review