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CPE Catalog & Events

Showing 2495 Live Seminars & Webcasts Results

Webcast: Surgent's Choosing the Right Business Entity

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Webcast

2.0 Credits

Why businesses operate as C corporations Why businesses operate as pass-through entities Adopting C corporation status Why businesses choose S corporation status. Tax and business situations that impact entity selection.

Webcast: Surgent's Excel Lookups: Moving Beyond VLOOKUP Limitations

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Webcast

2.0 Credits

Using lookup functions as an alternative to direct cell references Understand the limitations of the VLOOKUP function Discover ways to move beyond these limitations

Webcast: Surgent's Understanding Partnership Taxation: Debt Allocations

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Webcast

2.0 Credits

Recourse debt allocations Constructive liquidation scenarios Nonrecourse debt allocations Minimum gains and nonrecourse deductions Section 704(c) gains Allocations under 704(c)

Webcast: Surgent's S-Corporation Core Tax Issues From Formation Through Liquidation

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Webcast

8.0 Credits

What exactly is terminating S corporations, including recent rulings Schedules K-2 and K-3 reporting requirements and filing exceptions Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Shareholder changes Living Trust and causes S termination LLCs electing S status, changing agreement could terminate election Inherited a new client with reporting errors? What are my options? Debt vs. equity and §385; Federal Express battled and won, how do we? Are we to expect SECA tax on pass-through entities? Shareholders losing “substance over form” argument Basis neither increased by phantom income, nor reduced by non-deducted pass-through losses Can I accrue expenses payable to a shareholder? Sure, but can I deduct them? How §179 limitations affect S corp. basis Comparison of liquidation of a C corporation vs. the liquidation of an S corporation Did not timely file Form 2553? A simple method to correct Is there a “flexible standard of law” in regard to closely held entities?

Webcast: How Technology Controls Should be Developed and Implemented 25-26

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Webcast

8.0 Credits

Considerations for the maintenance of an internal control system The types of policies and procedures organizations should utilize Reviewing and testing control measures Updating controls and implementing control changes

Webcast: Real Estate Taxation 25-26

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Webcast

8.0 Credits

California property taxation updated in light of Proposition 19 passage Qualified business income deductions [IRC Sec. 199A] Opportunity zone deferral related to real estate [IRC Sec. 1400Z-2] Passive activities loss rules [IRC Sec. 469] Real estate professional rules [IRC Sec. 469(c)(7)] Interest expense deduction rules [IRC Sec. 163] Home sale exclusion [IRC Sec. 121] 1031 exchanges Estate planning and gifting with real estate

Webcast: Generation-Skipping Transfer Tax 25-26

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Webcast

1.0 Credits

Taxable terminations Mismatch between available exemption and GST and utilizing excess GST GST elections on Form 709 and automatic allocations

Webcast: Surgent's Excel Tables and Conditional Summing

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Webcast

2.0 Credits

Using the Table object to store data Using the conditional summing function to aggregate Table data Using the Table object to create mapping tables

Webcast: Surgent's The Most Critical Challenges in Governmental Accounting Today

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Webcast

4.0 Credits

The implementation of GASB No. 101 on compensated absences The 2025 application of GASB No. 102 regarding certain risk disclosures GASB No. 103 addressing improvements to the financial reporting model Additional recently issued GASB standards and projects

Webcast: Surgent's Key Partnership and S-Corporation Tax Planning Strategies

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Webcast

4.0 Credits

Timely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations

Webcast: Surgent's Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties

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Webcast

2.0 Credits

How to determine when an individual is subject to an RMD Coverage of RMD changes under SECURE Act 2.0 What is the required minimum distribution for an account owner? What is the required minimum distribution for a beneficiary IRA? Key explanations of RMD regulations The types of accounts that are subject to the RMD rules The parties that are subject to the RMD rules Exceptions and special considerations for RMDs Rollover and transfer rules in an RMD year The various responsibilities of interested parties Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions How the 10-year rule works for beneficiaries

Webcast: Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships

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Webcast

2.0 Credits

Tax rules governing liquidation of a partnership or S corporation Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation Tax impact on the pass-through entity when the entity is liquidated Receipt of corporate liabilities in an S corporation distribution Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution Tax issues associated with a partnership distribution of noncash properties in a liquidation Compliance requirements on the occasion of a liquidation of a corporation or a partnership

Webcast: Surgent's Essential Depreciation and Expensing Update

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Webcast

4.0 Credits

Resolved technical glitches for qualified improvement property Detailed coverage of §179 expense elections and §168(k) bonus or additional first-year depreciation – how to maximize them, definitions, limitations, qualified property, etc. Sale of property and the depreciation recapture rules (§1245, §1250, unrecaptured §1250 gain for real estate, §291 for corporations) MACRS depreciation – finding the proper method, convention, and recovery period Listed property and the current limitations Amortization of start-up, organization, and other expenditures AMT depreciation adjustments and how to avoid them Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities

Webcast: 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 common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Post-Implementation Review Report for revenue recognition under ASC 606 and best practices in applying ASC 606 Fraud case studies Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters

Webcast: Surgent's Predicting Future Financial Issues Facing the Financial Executive

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Webcast

8.0 Credits

CPA becoming attuned to broad based business knowledge, professional skepticism, and subordination of judgment The future of medical care in the United States in a post COVID-19 environment Future of social security and impact on retirement planning and employee retention Impact on financial executive if the dollar is no longer the world currency “Fate of the States” – will the location of your business make you less competitive Future of workmen’s compensation and unemployment compensation Future of interest rates Impact of greater reliance on technology AICPA top 10 trends and technologies National infrastructure ESG and DEI trends in the global economy Impact of continuing uncertainty in markets

Webcast: Surgent's Controllership Skills Update: Current Survival Skills

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Webcast

2.0 Credits

Changing Role of Financial Professionals: Priorities Change in mission Valued-added actions Strategic Measurements: Common errors and guidelines for improvement Balanced scorecard Strategy development and implementation Budgeting basics and next steps Risk Management: Recent lessons, including Black Swan events Defining Enterprise Risk Management (ERM) Implementation Developing a Financial Leadership Pipeline: Changing employment environment Retaining the right employees Compensation Hiring process Capital Projects: Types of projects Factors affecting capacity Valuation techniques Cash management M&A Activity: Current environment Controller’s role Strategic questions Sample transactions Due diligence Implementation Introducing Improvements/Innovation: Getting started Establishing an environment Potential first projects Organizational structure

Webcast: Surgent's Guide to Understanding the at-risk Basis Rules and Forms 6198 and 7209

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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: Surgent's Taxation of the Mobile Workforce

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Webcast

2.0 Credits

What states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out of state employee?

Webcast: Surgent's Representing a Client in an IRS Audit

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Webcast

3.0 Credits

Substantially increased IRS funding provided by the Inflation Reduction Act IRS test program in 2024 to determine if it should prepare tax returns Using improved data and analytics to tailor timely collections contacts Auditing large corporations and partnerships Audits of high income and high net worth individuals Information Document Requests What happens when a client agrees or disagrees with the IRS’s audit findings The Dirty Dozen: roadmap to IRS audit issues

Webcast: Basic Staff Tax Training: Individual 25-26

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Webcast

8.0 Credits

Emphasize form 1040 and the accompanying reporting schedules for a basic individual income tax return Identify and be able to implement basic individual income tax planning ideas for clients Familiarity with several source documents utilized in the preparation of an individual income tax return Identify common errors made in the preparation of an individual income tax return and understand how to avoid the errors in the future