CPE Catalog & Events
Webcast: Social Security Basics and Strategies for Maximizing Benefits 26-27
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Webcast
8.0 Credits
Social Security planning, benefit calculation, and beneficiaries Recent changes to "file and suspend" and "restricted application" strategies Increasing benefits for divorced and surviving spouses Early retirement and the earnings test An overview of the obstacles beneficiaries face when claiming Social Security disability benefits Integrating retirement plan distribution strategies with Medicare and Social Security claiming strategies
Surgent's Guide to the AICPA Quality Management Standards
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Webcast
2.0 Credits
Quality management standards SAS 146, SSARS No. 26, and SSAE 23 Risk assessment, which forms the basis of the SQM Monitoring and evaluating the SQM
Webcast: Tax Basis Financial Statements 26-27
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Webcast
2.0 Credits
Tax basis financial statements presentation and disclosure Reporting on tax-basis financial statements
Surgent's Controller/CFO Update: Hot Topics Facing Today's Financial Professional
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Webcast
4.0 Credits
Economic update Leadership and management changes because of recent developments, including AI Managing for productivity Hiring the best people for the organization New motivation techniques
Surgent's Federal Tax Update
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Webcast
4.0 Credits
Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus Depreciation made permanent Increased §179 deduction Changes to §174 R&E Expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges and employer reporting responsibilities Timely coverage of breaking tax legislation Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Surgent’s Weekly Expert Hour
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Webcast
1.0 Credits
Each week’s topics will change based on the most critical issues affecting financial professionals
Surgent's Guide to Partner Capital Account Reporting
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Webcast
2.0 Credits
How a partner’s outside basis and capital account differ Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L IRS requirement to report partner tax basis on the transactional approach Implications if a capital account is negative Deficit restoration accounts and qualified income offsets Modified outside basis method and modified previously taxed capital method Determining a partner’s beginning capital account Beginning capital account for partnerships and partners consistently reporting on the tax basis The two types of adjustments under 754 and how 743 and 734 require different capital account presentations
Surgent's Tax Practitioner Horror Stories
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Webcast
2.0 Credits
Tax practitioner “horror stories” that illustrate what tax practitioners should try to avoid at all costs Avoiding malpractice lawsuits brought against tax practitioners
Surgent's Mastering Accounting for Income Taxes
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Webcast
4.0 Credits
The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items Defining, analyzing, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Finalized and proposed changes to ASC 740, including ASU 2023-09, CAMT, and global tax transparency initiatives
Surgent's Advanced Audits of 401(k) Plans: Best Practices and Current Developments
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Webcast
8.0 Credits
Audit requirements for ERISA §103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics Best practices for engagement planning, internal controls, risk assessment, and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues
Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
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Webcast
8.0 Credits
Timely coverage of breaking tax legislation Applicable coverage of any basis considerations within any recent tax legislation Passthrough basis calculations required as attachments to certain individual returns Executor’s form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust? How §179 limitations affect basis and how tax-benefit rule is applied Basis implications of personal assets converted to business use How to calculate basis of inherited qualified and joint tenancy property Tax basis capital account reporting requirements S corporations: Beware of final IRS regulations regarding “open debt”; determine how to calculate basis; worksheets are included; understand the effect of stock basis and debt basis and IRS’s recent focus on “at-risk basis” for shareholders; recognize how AAA applies or doesn’t apply to S corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary post-termination rules for eligible corporations, which will be important for S corps returning to C corps LLCs and partnerships: Learn the detailed rules of §704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under §704 & for “at-risk” under §465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and “at-risk basis”; review §754 step-up in basis rules; the economic effect equivalence test or “dumb-but-lucky” rule; learn to apply the complex rules of distribution of cash vs. property, and the basis treatment of charitable contributions and foreign taxes paid
Surgent's Taking Advantage of Installment Sales
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Webcast
2.0 Credits
How does the IRC define an installment sale under IRC section 453? When can a taxpayer utilize the provisions of IRC section 453? When should a taxpayer utilize the provisions of an installment sale, and when should it be avoided? How does the issue of a “dealer” vs. a “non-dealer” impact the use of the installment sale method? Reporting an installment sale when related parties are involved Calculating an installment sale How has the Tax Cuts and Jobs Act impacted the use of the installment sale method?
Webcast: Shorten Month End: Closing Best Practices 26-27
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Webcast
4.0 Credits
Review and discuss information systems" headaches that slow you down Work through examples of close cycle "time killers" and how to resolve them Get inventory and cost of sales under control
Surgent's Update on the SECURE 2.0 Act
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Webcast
2.0 Credits
Mandatory automatic enrollment for new plans Part-time worker eligibility expansion Higher catch-up limit to apply at age 60, 61, 62, and 63 Change in the credit for small employer pension plan startup costs $2,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule
Webcast: K2's Getting Started With Artificial Intelligence 26-27
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Webcast
2.0 Credits
Understanding AI tools available today
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 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
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
Webcast: Accounting for Crypto Assets 26-27
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Webcast
1.0 Credits
Scope and criteria for crypto assets under ASC 350-60 Initial recognition and subsequent fair value measurement under ASC 820 Presentation on the balance sheet and income statement; required annual and interim disclosures
Surgent's Workplace Harassment: How to Prevent Harassment and Reduce Liability Risks in Today’s Changing Environment
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Webcast
2.0 Credits
An overview of workplace harassment and discrimination laws, including the intangible benefits that come with compliance An overview of sexual harassment and workplace retaliation The supervisor’s (or manager’s) role in preventing harassment and in reducing the company’s potential liability through good faith efforts at compliance Review a compliant procedure for handling harassment concerns