CPE Catalog & Events
Surgent's Schedule 1-A: Implementing Important OBBBA Deductions for 2025
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Webcast
2.0 Credits
Purpose and organization of Schedule 1-A, Form 1040 Taxpayers who can use Schedule 1-A The relationship of Form 1040 and Schedule 1-A Calculating modified adjusted gross income (MAGI) on Part I, Schedule 1-A The tip deduction, calculated on Part II, Schedule 1-A The overtime deduction, calculated on Part III, Schedule 1-A The car loan interest deduction, calculated on Part IV, Schedule 1-A The senior deduction, calculated on Part V, Schedule s1-A Phase-outs at higher levels of income
Surgent's Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnership Interest
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Webcast
2.0 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
Webcast: Fiduciary Accounting Part 3: Special Accounting Elections & Distributions 26-27
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Webcast
2.0 Credits
Analyze a traditional fiduciary accounting situation Determine the use of the reserve for depreciation Become acquainted with the special accounting rule for business assets Review the accounting treatment of distributions from entities
Webcast: International Tax Forum - July 2026
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Webcast
1.0 Credits
Various tax topics from a legal perspective International, Federal and State tax matters
Surgent's Annual Update for Defined Contribution Plans
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Webcast
2.0 Credits
Common risks and pitfalls associated with defined contribution plans Nuances of the fair value disclosures New reporting and disclosure requirements for the current year Results of DOL Audit Quality Study
Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
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Webcast
2.0 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
Webcast: Fiduciary Accounting Part 4: The New Frontier—Total Return Trusts 26-27
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Webcast
2.0 Credits
What are new frontier trusts" Situations where the use of the trustee's power to adjust or a unitrust can be beneficial. Understanding the requirements for using a particular strategy. Authority and requirements for the trustee's power to adjust with a problem example. Authority and requirements for unitrusts with a problem example. Including capital gains in Distributable Net Income (DNI).
Webcast: How AI Fits into the Accounting World 26-27
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Webcast
2.0 Credits
An overview of AI constructs. How artificial intelligence is being used by accountants today. Accounting-centric AI developments on the horizon.
Surgent's Section 199A: Schedule K-1 Reporting by Relevant Pass-Through Entities
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Webcast
4.0 Credits
The latest guidance from the IRS provided through regulations or administrative announcements Reporting requirements for all relevant pass-through entities Reporting for multiple activities within one entity Allocating common items among multiple activities Section 199A Schedule K-1 reporting for tiered entities Calculating and reporting qualified wages and the unadjusted basis immediately after acquisition of qualified property Allocating §199A relevant amounts to beneficiaries of trusts using DNI Handling separately stated items for which qualified business income status is determined at the shareholder or partner level The effects of ownership changes on §199A reporting on Schedule K-1 Reporting publicly traded partnership income and REIT income to the partners or shareholders Reporting aggregated activities Allocating §199A amounts to partners when special allocations have been made by the partnership
Surgent's Industry Accountant Key Performance Metrics
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Webcast
8.0 Credits
Key tools used by businesses and financial professionals across the globe to measure performance Detailed, real-world examples of businesses utilizing these tools
Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation
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Webcast
8.0 Credits
Reporting requirements for Schedules K-2 and K-3 Capital account reporting requirements Schedule K-1 reporting for §743 adjustments Schedule K-1 reporting for §704 gains and losses Comprehensive case on partnership/partner application of the business interest deduction Section 704(b) basis versus tax basis for capital accounts Detailed rules of §704 for preventing the shifting of tax consequences among partners or members Unreasonable uses of the traditional and curative allocation methods Layers of §704(c) allocations Treatment of recourse versus nonrecourse debt basis How to calculate basis limitations and the implications on each partner’s own tax return How §179 limitations affect partnership/LLC basis Regulations for handling basis step-ups under §754 elections and mandatory adjustments under §743 and §734 for partnerships that have not made a §754 election Subsequent contributions of property with §754 adjusted basis to another partnership or corporation Capital account adjustments in connection with admission of new members Special allocations and substantial economic effect LLCs and self-employment tax to members Distributions – current or liquidating, cash or property, and the substituted basis rule Termination and liquidation of an LLC
Surgent's Depreciation Rules for Bonus and Section 179 Expensing
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Webcast
2.0 Credits
OBBBA permanently restores 100% bonus depreciation Notice 2026-11 confirms existing bonus framework and availability of component elections Qualified improvement property (QIP) is boosted by OBBBA Qualified production property (QPP): established by OBBBA, clarified by Notice 2026-16 Definitions Timing Inclusions/exclusions Third-party lease scenarios Election mechanics Recapture New enlarged Section 179 ceiling limitations OBBBA energy incentives sunset guide 179D deduction still in play Tangible property regulations and their role in a strategic hierarchy of depreciation
Surgent's Mastering Client Management for Accounting and Finance Professionals
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Webcast
2.0 Credits
The evolving landscape of client expectations in the accounting profession Building strong and lasting client relationships through effective communication, empathy, and proactive service Implementing efficient client onboarding and engagement processes Leveraging technology to streamline communication, enhance collaboration, and deliver personalized service Effectively resolving client concerns and complaints Utilizing client feedback to continually improve your practice
Surgent's Tax Research
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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 authority Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda
Surgent's Stock vs. Asset Acquisitions of C Corporations
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Webcast
2.0 Credits
Advantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition Tax treatment of consulting agreements and covenants not to compete Sale of personal goodwill associated with an asset acquisition Tax consequences associated with a stock acquisition and an asset acquisition Acquisitive reorganizations Non-tax issues that must be considered when a corporation is acquired
Webcast: K2's The Best Kept Secrets of Microsoft 365 26-27
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Webcast
2.0 Credits
New features, tips, and tricks in Microsoft 365
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
Webcast: K2's Harnessing ChatGPT 26-27
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Webcast
1.0 Credits
Leveraging prompt engineering in ChatGPT for various accounting tasks
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 Annual Accounting and Auditing Update
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Webcast
8.0 Credits
Recently issued FASB Accounting Standards Updates, PCC Update, and items on the FASB’s Technical Agenda Recently issued ASUs covering derivatives, credit losses under ASC 326, government grants, and expense disaggregation FASB Final PIR Report for Leases (Topic 842) Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Proposed SAS on the auditor’s responsibility relating to fraud Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters