CPE Catalog & Events
Surgent's Data Analytics Toolkit – Tools and Applications
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Webcast
2.0 Credits
Definition of Data Analytics Assessing your organization’s current status and establishing an environment for success Financial staff’s core activities Common uses of analytics and current examples Behavioral forces that impact decisions Examples of inaccurate forecasts Identifying strategic measurements (KPIs) Improving budgeting and forecasting and addressing Black Swan events Collecting and using data from traditional and non-traditional data sources Statistical tools, including Median, Mode, Moving average, Ratio analysis, Pareto analysis, Rolling forecast, Mission-based budgeting, Trend analysis, Regression, Z-Score (public and private organizations), and Simulation Analytical techniques, including Brainstorming, Mind mapping, and Delphi technique Software tools that are readily available and can assist in visually exploring data; expanding the scope of available data, as well as collecting, analyzing and presenting results (including Dashboards). Specific ideas for using Data Analytics, including immediate opportunities and areas for further consideration Expanded lists of readings and next level software for a participants’ future reference
Surgent's The One Big Beautiful Bill Act (OBBBA): What You Need To Know
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Webcast
4.0 Credits
The $6,000 senior deduction The QBI deduction Changes in the estate tax Wagering losses The SALT cap Tips, overtime, and car loan interest 1099 changes Trump Accounts Investments in students and education Bonus and Section 179 changes, including depreciation for qualified production property Full expensing of domestic research and experimental expenditures Changes in the deduction of business interest and business losses Renewal of Opportunity Zones Individual and corporate charitable contribution changes Expansion of Section 1202 stock Termination of credits for environmentally clean autos and expenditures Many other individual and business income tax changes contained in the OBBBA
Surgent's Where To Live in Retirement
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Webcast
2.0 Credits
Does continuing to live at the current location meet retirement goals and lifestyle? Are there family concerns such as an elderly parent that prevent moving away from the current location? Is the current location affordable when income from a salary ceases? What health concerns are there that would limit the ability to move to another location? Is an assisted living facility something that should be considered now or in the future and is a suitable one available? What happens if a person is disabled while retired? Are there state and local tax considerations that would encourage staying in place or moving? Are there climate and weather concerns that would encourage a person to stay in place or move to a more desirable location? Should a retiree downsize?
Webcast: Nonprofit A&A Series Part 1: Financial Statement Presentation & Disclosure 26-27
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Webcast
2.0 Credits
Overview of required financial statements Unique considerations in the nonprofit environment Presentation options for reserves, restrictions, functional expenses and liquidity. Common pitfalls and little-known alternatives Recognize financial statement presentation requirements for nonprofits
Webcast: K2's Ethics and Technology 26-27
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Webcast
4.0 Credits
Understanding the differences between ethics, morals, and laws
Webcast: Tax Aspects of Stock Investing 26-27
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Webcast
4.0 Credits
Active and passive investing Dividend-paying stocks, value stocks, and the net investment income tax Favorable capital gain strategies and the netting process Exchange-traded funds (ETFs), stock options, and straddles
Webcast: Taxation of the Construction Contractor 26-27
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Webcast
4.0 Credits
Walkthrough of accounting methods and relevant elections under IRC 460 Illustrative examples and analysis Review of pertinent cases and revenue rulings Update of other IRS activity, including recent Tax Reform
Surgent's Defending Firms: Email Fraud, Cloud Risks, Cyber Insurance, and Remote Work Security
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Webcast
2.0 Credits
Email fraud Phishing attacks Cloud security risks Cyber insurance Securing remote work environments
Surgent's Guide to Understanding the At-Risk Basis Rules and Forms 6198 and 7203
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Webcast
2.0 Credits
Basis and at-risk basis How to calculate the amount of annual at-risk basis Forms 6198 and 7203 When activities may be aggregated for at-risk purposes Qualified nonrecourse financing
Webcast: Nonprofit A&A Series Part 2: Revenue Recognition 26-27
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Webcast
2.0 Credits
Pledges and contributions Restrictions and conditions Special concerns with governmental funding Donated goods and services Special events Revenues earned through sales and services to customers
Surgent's Tax Planning for Rental Real Estate
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Webcast
4.0 Credits
Rental activities and passive activities Material participation Real estate professional status Active participation status Depreciation recapture – Sections 1245, 1250, and 291 Vacation homes rented out QBI deduction and rental properties Section 1237 safe harbor for divided parcel sales Practitioner considerations
Surgent's International Tax Challenges and Opportunities for U.S. Filers
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Webcast
3.0 Credits
Residency status for U.S. federal income tax purposes Key provisions of U.S. income tax treaties Overview of the taxation of income from foreign entities Understanding Foreign Tax Credit Identifying foreign-source and U.S.-source income Foreign earned income and housing exclusion Foreign informational form filing requirements
Surgent's A Guide to Gig Economy Tax Issues
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Webcast
2.0 Credits
Characteristics of a gig economy Who is an employee and who is an independent contractor? Form 1099-NEC and reporting of non-employee compensation Reporting on Form 1099-K Gig workers and the requirement to pay self-employment tax throughout the year State tax implications of remote work for the business owner and workers How remote work creates state tax nexus Tax implications of employee telecommuting for the employer The “convenience of the employer” rule Drivers of both people and of meals or other products Section 199A deduction Implications of the Vizcaino case
Webcast: Nonprofit A&A Standards Update and New Developments 26-27
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Webcast
2.0 Credits
Pledges and contributions Restrictions and conditions Special concerns with governmental funding Donated goods and services Special events Revenues earned through sales and services to customers
Surgent's Tax Research - Intermediate Concepts
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Webcast
2.0 Credits
Tax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authorities Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda
Surgent's Annual FASB Update and Review
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Webcast
4.0 Credits
Private company standard-setting activities Recent FASB Accounting Standards Updates (ASUs), including those addressing financial instruments, credit losses under ASC 326, government grants, and business combinations Non-GAAP financial measures ASC 842, Leases ASC 842 final PIR report findings
Surgent's Best Practices in Not-for-Profit Accounting and Reporting
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Webcast
4.0 Credits
The key requirements, options, and best practices seen in each of the basic financial statements Today’s core accounting and reporting requirements related to contributions and how to apply them effectively and efficiently How to analyze and incorporate the needs of financial statement users into a not-for-profit’s financial statements and disclosures
Webcast: How Changes in Business Methods Affects Internal Control 26-27
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Webcast
8.0 Credits
How is business changing. What is driving the change and how long will it last. How specifically is an organizations control system important. What steps are needed to "keep up" with the upheaval.
Webcast: IRAs—Traditional, Roth, SEP & SIMPLE 26-27
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Webcast
8.0 Credits
An emphasis on newly enacted tax legislation affecting IRAs., including the NEW final required minimum distribution (RMD) regulations Contribution limits to and tax treatment of distributions from Traditional, Roth, SEP and SIMPLE IRAs Deductible phase-out limits for Traditional IRA contributions for taxpayers who are active participants in qualified retirement plans Roth IRA contribution phase-out limits, as well as tax-free qualified distributions Planning opportunities for conversions to ROTH IRAs Rollover rules to/from different retirement accounts and the one-rollover-per-year limitation The different options of receiving IRA distributions before age 59 ½ and avoiding the 10% early distribution penalty (including substantially equal periodic payments) The required minimum distribution (RMD) rules from IRAs needed to avoid the 50% penalty after the account owner turns age 72 or dies The tax ramifications of spouse and non-spouse beneficiaries and how this affects the RMD calculation after the account owner's death Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules
Surgent's Establishing State Residency and Saving Your Clients Money
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Webcast
2.0 Credits
Typical provisions in state statutes regarding domicile and residency In depth analysis of domicile and residency definitions Issues regarding one’s permanent abode Analysis of jurisdiction where taxpayer has the greatest connections Detailed discussion of criteria used to establish domicile and residency