CPE Catalog & Events
Surgent's Schedules K-2 and K-3: Filing Requirements
Available Until
TBD
2.00 Credits
Member Price: $89
• Detailed discussion of the small entity filing exception • Detailed discussion of the domestic filing exception • Filing requirements and exceptions for every part of Schedules K-2 and K-3 • Numerous examples based on common client situations encountered in practice
Surgent's Schedules K-2 and K-3: Preparation of Forms
Available Until
TBD
2.00 Credits
Member Price: $89
How to read and complete Parts II and III for Foreign Tax Credit Understand attachment requirements in Part I Practical tips on how to tackle Parts IV and IX for corporate partners How to correctly fill out Part X for foreign partners Comprehensive examples for operating, real estate rental, and investment partnerships with filled-in sample forms
Surgent's Section 199A: Applications and Challenges
Available Until
TBD
4.00 Credits
Member Price: $79
Changes to §199A in the One Big Beautiful Bill Act of 2025 The latest guidance from the IRS provided through regulations or administrative announcements Taxpayers that own multiple entities and aggregation rules Calculating qualified business income The latest guidance on specified trades or businesses Taxable income limits on specified service trades or businesses Maximizing the 20 percent deduction for pass-through entities and Schedule Cs Accounting for negative QBI Whether particular tax entities offer a greater §199A deduction Whether the owner of a Schedule E with net rental income can claim the §199A deduction A look to the future. Will §199A survive?
Surgent's Section 529 Plans: A Comprehensive Guide
Available Until
TBD
2.00 Credits
Member Price: $89
529 plan structure, requirements, and tax treatment Qualified education expenses, K–12 allowances, and student loan limits Contribution rules, gift-tax interactions, and the five-year election Distribution rules, penalties, and coordination with financial aid State tax considerations and recapture issues SECURE Act 2.0 529-to-Roth IRA rollover provisions Grandparent-owned 529 plans and FAFSA implications Multigenerational and dynasty 529 planning strategies Common challenges, risks, and practical decision frameworks
Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
Available Until
TBD
2.00 Credits
Member Price: $89
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
Surgent's Securing a Comfortable Retirement
Available Until
TBD
6.00 Credits
Member Price: $119
Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client Using the residence and other real estate as retirement assets through equity and rent Using the small business as a retirement resource through creative retirement plans, non-qualified deferred compensation, and converting the value of the business through sales within the family or to an outside party An overview of portfolio management for retirees, including sustainable portfolio withdrawal rates; balancing investments between income and equity, and taxable and nontaxable; and asset liquidation and distribution timing to minimize the tax impact of retirement distributions and maximize cash flow from retirement vehicles and Social Security The three-legged retirement stool: employer retirement, savings, and Social Security Updates introduced by the One Big Beautiful Bill Act Analysis of the most current/important research on retirement planning and sustaining retirement income levels Planning with the new retirement provisions of SECURE Act 2.0
Surgent's Securing a Comfortable Retirement in the Age of Spending
Available Until
TBD
8.00 Credits
Member Price: $199
Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement The three-legged retirement stool: employer retirement, savings, and Social Security Planning with the new retirement provisions of SECURE Act 2.0 Updates introduced by the One Big Beautiful Bill Act Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels
Surgent's Securing a Comfortable Retirement in the Age of Spending
Available Until
TBD
12.00 Credits
Member Price: $219
Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement The three-legged retirement stool: employer retirement, savings, and Social Security Planning with the retirement provisions of SECURE Act 2.0 Updates introduced by the One Big Beautiful Bill Act Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels
Surgent's Select Estate and Life Planning Issues for the Middle-Income Client
Available Until
TBD
4.00 Credits
Member Price: $79
Changes to the lifetime estate tax exemption in light of proposed regulations SECURE 2.0 updates More than 20 documents that should be reviewed that are neither a will nor trust Provisions you need in a will Trusts and other arrangements for children Durable powers of attorney for healthcare and for financial matters Realistic retirement goals Developments relative to estate tax, and the implications for planning
Surgent's Select Estate and Life Planning Issues for the Middle-Income Client
Available Until
TBD
4.00 Credits
Member Price: $129
Changes to the lifetime estate tax exemption in light of proposed regulations SECURE 2.0 updates More than 20 documents that should be reviewed that are neither a will nor trust Provisions you need in a will Trusts and other arrangements for children Durable powers of attorney for healthcare and for financial matters Realistic retirement goals Developments relative to estate tax, and the implications for planning
Surgent's Selected Issues in Preparation of 1040 Individual Income Tax Returns
Available Until
TBD
10.00 Credits
Member Price: $189
Business income and expenses IRAs, qualified retirement plans, and Social Security benefits Depreciation and recapture Rental income and expenses, income via Schedule K-1, and loss limitations Alternative Minimum Tax Casualty losses, moving expenses, sale of home, alimony, and penalties
Surgent's Service Organization Control Reports - A User Auditor View
Available Until
TBD
2.00 Credits
Member Price: $89
Types of SOC reports Uses of SOC reports by user auditors Characteristics of SOC reports Format of a SOC1 report Using a SOC1 report on a financial statement audit
Surgent's Simply Auditing Not-for-Profits Efficiently
Available Until
TBD
4.00 Credits
Member Price: $129
How distinctive funding sources, different operating purposes, and lack of ownership interests affect risk assessment and planning in the audit of a not-for-profit Key considerations and auditing procedures applied in auditing contributions, functional expenses, net assets, etc. Frequent issues arising in audits of not-for-profits (e.g., independence concerns, communicating with those charged with governance, Yellow Book audits, single audits, etc.)
Surgent's Single Auditing Made Simple
Available Until
TBD
8.00 Credits
Member Price: $199
The key requirements and responsibilities related to the schedule of expenditures of federal awards and major program determination The process of how the auditor determines the direct and material compliance requirements, obtains an understanding of and tests the related internal controls, and performs compliance testing The development and reporting of findings in the schedule of findings and questioned costs Additional performance and reporting responsibilities
Surgent's Six Common Barriers to Investment Success
Available Until
TBD
2.00 Credits
Member Price: $89
Availability bias Herding Loss aversion Present bias Anchoring Home country bias
Surgent's Skills to Enhance Personal and Professional Networks
Available Until
TBD
2.00 Credits
Member Price: $89
The value of strategic networking Quality vs. quantity in networking Networking for professional opportunities Person-to-person networking Maintaining and expanding your current connections Networking for introverts Long-term networking strategies
Surgent's Small-Business Accounting, Audit, and Attest Update
Available Until
TBD
4.00 Credits
Member Price: $79
Small and medium-sized business-related FASB ASUs, including recent PCC activities Recently issued AICPA standards Ethics and independence updates and interpretations Newly issued SSARS and SSAE standards SASs effective for 2025 audits and beyond
Surgent's Smart Formula Selection in Excel: What to Use When
Available Until
TBD
2.00 Credits
Member Price: $109
Introduction to strategic formula use Conditional logic and branching tools Summarizing data Filtering and output control Custom output and decision trees Embedded variables and reusability Best practices for formula selection
Surgent's Social Security and Medicare: Planning for You and Your Clients
Available Until
TBD
12.00 Credits
Member Price: $219
Comprehensive coverage of the One Big Beautiful Bill Act A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit Qualification: Has the client retired? How business entities may be used for Social Security advantage Income taxation of Social Security: avoidance tactics Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits? Disability benefits When to start Social Security benefits: Advantages and disadvantages at ages 62, full retirement age, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits IRAs: Is it time to convert to a Roth? Medicare, Part D prescription drugs: what retirees need to know
Surgent's Social Security and Medicare: Planning for You and Your Clients
Available Until
TBD
8.00 Credits
Member Price: $199
Comprehensive coverage of the One Big Beautiful Bill Act A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit Qualification: Has the client retired? How business entities may be used for Social Security advantage Income taxation of Social Security: avoidance tactics Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits? Disability benefits When to start Social Security benefits: Advantages and disadvantages at ages 62, full retirement age, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits IRAs: Is it time to convert to a Roth? Medicare, Part D prescription drugs: what retirees need to know