CPE Catalog & Events
Webcast: ACPEN: Comprehensive Estate Planning: Administration & Postmortem Strategies
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Webcast
8.0 Credits
Introduction to Estate Administration How to Read a last will and testament Understanding the Entities Administration the Estate and Orderly Process The Probate process and the courts Special Issues in Estate Administration Postmortem Issues Regarding Income Taxation of Descendants and Estates Post Mortem Opportunities on the Estate Income Tax Return Available Post Mortem Estate Tax Elections Portability Election Disclaimers
Webcast: PFP Update: Income Tax, Retirement and Estate Planning 26-27
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Webcast
2.0 Credits
The personal financial planning process Relevance to income tax Retirement and estate planning concerns and solutions
Webcast: Consolidation Accounting 26-27
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Webcast
4.0 Credits
Consolidation accounting framework Voting control Variable Interest Entities Business combinations Control case examples Business combination case examples Disclosures
Webcast: International Tax Forum - January 2027
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Webcast
1.0 Credits
Various tax topics from a legal perspective International, Federal and State tax matters
Webcast: International Tax Forum - October 2026
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Webcast
1.0 Credits
Various tax topics from a legal perspective International, Federal and State tax matters
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 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?
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
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.
Webcast: K2's Eight Awesome PivotTable Features 26-27
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Webcast
2.0 Credits
Adding user-defined calculations to PivotTables
Webcast: PFP Update: Issues, Exposures and Developing Client Strategy 26-27
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Webcast
2.0 Credits
Cash flow management Insurance, investment, income tax, education, retirement and estate planning Understanding client issues, diagnosing client exposures and determining client solutions Closely held business owner strategies
Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know
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Webcast
4.0 Credits
Timely coverage of breaking tax legislation Comprehensive coverage of the One Big Beautiful Bill Act (OBBBA) The latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals
Webcast: ACPEN: 2026 Tax Season Update for Individuals with Steve Dilley
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Webcast
4.0 Credits
Update and integration of recent tax legislation impacting 2026 individual returns Update on significant individual tax developments related to cases and rulings Individual tax changes including the earned income credit, child credit, and child and dependent care credit Section 199A changes, including use of carryforward passive activity and 199A losses and latest tax forms Crypto reporting update 2027 tax rate schedule and other inflation adjusted items Passive activity and hobby loss rules changes
Webcast: ACPEN: The Controllership Series - The Controllers Role in Financial Forecasting
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Webcast
1.5 Credits
Accounting Finance
Webcast: ACPEN: Two Types of Goals You Need to Be Successful
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Webcast
1.0 Credits
Common obstacles to goal achievement The limitations of SMART goals Characteristics of effective outcome goals Process Goals: The Roadmap to Achievement Integrating Outcome and Process Goals for Maximum Impact
Webcast: ACPEN: How to Choose the Right Business Entity for Your Client
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Webcast
2.0 Credits
Recent tax legislation and developments related to choice of entity - such as sole proprietorships, single member LLCs, partnership/LLCs, S corporations, and C corporations Impact of the Section 199A deduction Ramifications of the C to S election and the S to C election; Corporate tax rate to individual tax rate comparison examples Other related topics
Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals
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Webcast
8.0 Credits
Updates related to HR 1, One Big Beautiful Bill Act, incorporated throughout the course Preparation of various Form 1040 individual tax returns and schedules; provided answers include “filled-in” forms Coverage of Form 7203 Coverage of §199A qualified business income, its calculation, limitations, and examples Dividends and interest – Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc. Security transactions – From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues Self-employed person issues Schedule C deductions including depreciation Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms Itemized deductions – A thorough understanding of what’s deductible and what’s not Interest deductions – Limitations and timing problems Charitable contributions substituting for taxes, IRS says – No! Retirement contributions and education credits and deductions Tax computations – The Kiddie Tax, AMT, regular tax, tax credits Individual problems illustrated by form preparation for various items, with numerous “practice tips” Impact of recent legislation and forms changes on the 1040
The Best Individual Income Tax Update Course by Surgent
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Webcast
8.0 Credits
Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Surgent's Generative AI and Cybersecurity: Opportunities and Threats
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Webcast
2.0 Credits
Generative AI applications in cybersecurity (e.g., threat detection, automation) AI-enabled cyber threats, including phishing, deepfakes, and malware Real-world incidents involving AI-related cybersecurity challenges Proactive strategies for leveraging generative AI in cybersecurity Regulatory and ethical implications of generative AI in financial cybersecurity
Surgent's Top Business Tax Planning Strategies
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Webcast
2.0 Credits
Lower marginal tax rates made permanent New, more generous depreciation rules for bonus and Section 179 Qualified production property and bonus depreciation Full expensing of domestic research and experimental expenditures Rev. Proc. 2025-28 and options for small taxpayers Taking advantage of the QBI deduction Taking advantage of the SALT cap and the pass-through entity tax Form 1099 reporting changes Deducting business interest and business losses Taking advantage of the new Section 1202 tax regime