CPE Catalog & Events
Pass-through and Corporate Annual Tax Update
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Webinar
5.00 Credits
Member Price: $213
Corporate AMT Tax-free reorganizations IRS pilot compliance program Partnership audit regime updates Subchapter S election termination
Mastering Charitable Remainder Trusts and Form 5227Compliance
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Webinar
2.00 Credits
Member Price: $79
Introduction to Charitable Remainder Trusts (CRTs) Types of CRTs and their Benefits Formation and Funding of CRTs Identifying Suitable Candidates for CRTs Understanding Form 5227: An Overview Line-by-Line Breakdown of Form 5227 Reporting Trust Assets and Income Distributions and Charitable Beneficiaries Compliance Updates and Recent Changes to Form 5227 Best Practices for Accurate Completion and Filing
Strategies for Guiding Clients Through Challenging Situations: Tax Insights
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Webinar
8.00 Credits
Member Price: $225
Navigating the tax and non-tax dimensions of divorce. Unveiling tax and non-tax considerations in personal bankruptcy, debt cancellation, foreclosure, repossession, and bad debt reporting. Exploring the tax and non-tax aspects of personal relationship matters, encompassing cohabitation, property rights, premarital agreements, filing status, exemptions, and dependents. Grasping the intricacies of support considerations for spouses and former spouses. Addressing support matters for children of divorced or separated parents, alongside the tax treatment of back child support. Delving into the business implications in instances of business dissolution. Tackling specialized topics, including marital property rules, tax rate comparisons for married and unmarried individuals, head of household status, and treatment of refunds and deficiencies.
K2's 2023 Automating Your Tax Practice
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Webinar
4.00 Credits
Member Price: $129
Why tax automation is essential Hardware and software selection Workflow design Best practices for ingesting data
Start a Forensic Accounting Practice with Confidence
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Webinar
4.00 Credits
Member Price: $149
The major topics covered in this course include:What equipment is needed to start a forensic accounting practiceThe common services needed by clientsUsing your current skillset, identify the type of services you can provideHow to market your services to a particular segment of possible clientsBest practices in starting a forensic accounting practice
How To Use Microsoft 365 Forms to Create Online Surveys
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Webinar
1.00 Credits
Member Price: $55
The major topics covered in this course include:Overview of the Microsoft 365 Forms app features and capabilitiesStep-by-step review and demonstration of the Forms appDesigning your form or surveyCreating form questionsUsing branching to eliminate unnecessary questions based on form input dataCustomizing the form theme / styleManage form response settingsDistribute forms via link, website or emailReview of the completed forms response reportExporting forms data to Excel for further analysis
Surgent's The Accountant as the Expert Witness
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Webinar
2.00 Credits
Member Price: $99
Becoming qualified as an expert witness Best practices for testifying at trial Understanding the different roles accountants can play in litigation Working with attorneys to prepare and present a case at trial The role of experts in commercial versus personal injury litigation Confidentiality orders Compensation for expert witnesses Preparing for and attending depositions Daubert challenges to experts Expert reports The role of experts in antitrust, securities litigation, and professional liability cases Credibility as a witness
Surgent's Food, Beverage, and Entertainment Expensing
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Webinar
2.00 Credits
Member Price: $99
The 50% deduction for meals that are ordinary and necessary in carrying on a trade or business Elimination of the temporary rules that applied for 2021 and 2022 which allowed for 100% deductibility for ordinary and necessary business-related meals When meals are still 100% deductible IRS rules relating to the nondeducibility of activities considered entertainment or amusement What constitutes entertainment/amusement for tax purposes? When employers may deduct food and beverages provided to employees 50% deductibility for occasional employee meals and for overtime meals 50% deductibility for business meals during business meetings Business meals incurred during business travel Invoice meals separately from entertainment
Surgent's Tax Loss Limitations Imposed on Individuals and Pass-through Entities
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Webinar
3.00 Credits
Member Price: $149
How to calculate a partner or S corporation shareholder’s basis Form 7203 and an S corporation shareholder’s basis The at risk basis rules and Form 6198 The passive activity loss limits The Section 461(l) loss rule The net operating loss limitation rules The Section 163(j) business interest limitation
The Dark Web & Cybersecurity for Tax and Accounting Pros
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this course include:Understanding the Dark WebDifferences between the Deep Web and the Dark WebPotential threats from the Dark WebCase studies of Dark Web exploitation in accountingStrategies for mitigating Dark Web threatsImplementing effective cybersecurity measuresRole of accountants in addressing Dark Web threats
Tales from the Darkside: IRS Enforcement of Cryptocurrency
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this class include:Overview of Bitcoin and cryptocurrenciesDefinition of proof of work and proof of stakeTax laws regarding cryptocurrency transactionsDefinition of common money laundering laws involving cryptocurrenciesTools used by the IRS to identify cryptocurrency transactions and cryptocurrency in criminal investigationsReal life examples of cryptocurrency used in criminal activities
To Verify or Let It Fly: What to Do About Questionable Tax Return Information
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Webinar
2.00 Credits
Member Price: $79
Clear Reflection of Income: Really? The Verification Drill Tax Ethics and the Conceptual Framework The Tax Uncertainties Dance (Tax and Financial Reporting) Cases and Controversies Blanco v. United States U.S. v. Fairchild Conclusion
Tax Penalties and Penalty Abatement
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:The basics of tax penaltiesHow CPAs can assist their clients with seeking penalty abatement
2022 Tax Legislation: Inflation Reduction Act and CHIPS Act
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this course include:Inflation Reduction Act of 2022The new 15% corporate AMTElectric Vehicle CreditsClean Commercial Vehicle Credits1% tax on the repurchase of corporate stockExcess Business LossesClean Energy Tax CreditsEnergy Efficient Home Improvement CreditEnergy Efficient Commercial Buildings Deduction (Section 179D)New CreditsResearch Credits for Small BusinessesExcise Taxes on Fossil FuelsGreen Property DepreciationAdditional Funding for the IRSTransfers of certain credits to an unrelated transfereeCreating Helpful Incentives to Produce Semiconductors (CHIPS) Act of 2022
Monthly Federal Tax Updates - April 2024
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this class include:Current individual tax issuesCurrent business entity tax issuesAny current tax legislation occurring during the periodOther issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues
Estate Planning: A Comprehensive Overview 2023
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Webinar
8.00 Credits
Member Price: $299
• Intestate succession and probate administration • Holding title to assets • Lifetime asset transfers and testamentary asset transfer planning • Structures to avoid or minimize transfer taxes • Living trusts, including A-B and A-B-C, life insurance trusts, terminating irrevocable trusts, use of trust protectors, trust administration during incapacity and post-mortem
Retirement Distributions: Planning Options 2023
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Webinar
8.00 Credits
Member Price: $299
• Roth IRA: The right choice? • Income tax treatment of distributions from retirement plans of all types • Laws, regulations and IRS rulings concerning plan distributions • Avoiding penalty on distributions that happen too early or too late • Beneficiary choices - eligible or not? • Self-directed IRA investment problems
Form 706 Preparation Part 3: Reporting Deductions 2023
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Webinar
2.00 Credits
Member Price: $89
• How to report funeral and administrative expenses on Schedule J and/or L • How to report debts, mortgages and liens on Schedule K • Marital deduction and elections, QTIP, Reverse QTIP, QDOT, over-stated marital deductions • Charitable deduction Schedule O and potential problems
Surgent's Tax Research
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Webinar
2.00 Credits
Member Price: $99
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 Taxation of Partnership Distributions and Sales of Partnership Interests
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Webinar
4.00 Credits
Member Price: $159
Types of partnership distributions Liquidating partnership distributions Basis of property distributed by a partnership Special basis adjustments under Section 732(d) Abandoned and worthless partnership interests Section 751(a) exchange Transactions between partners and their partnerships Disguised sales Section 736(a) and (b) payments