CPE Catalog & Events
Surgent's S Corporation Taxation: Advanced Issues
Available Until
TBD
4.00 Credits
Member Price: $79
Detailed rules governing basis in the shareholder’s debt and stock Inclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable
Surgent's S Corporation Taxation: Advanced Issues
Available Until
TBD
4.00 Credits
Member Price: $129
Detailed rules governing basis in the shareholder’s debt and stock Inclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable
Surgent's S Corporation, Partnership, and LLC Tax Update
Available Until
TBD
4.00 Credits
Member Price: $79
Discussion of key individual provisions of the One Big Beautiful Bill Act, such as TCJA provisions made permanent, new tip income deduction, new overtime pay deduction, Trump accounts, and the expanded SALT cap 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 Excess Business Loss Limitation Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability Guidance on the impact of recent legislation on S corporations and partnership entities A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
Surgent's SAS 134 and Other Reporting Considerations
Available Until
TBD
2.00 Credits
Member Price: $89
Revised format of audit opinion under SAS 134 Additional responsibilities of both management and the auditors under SAS 134 Additional requirements related to SASs 135-140 Qualified auditor reports, their wording, and when the auditor would issue one of them Circumstances requiring the addition of Emphasis of Matter and Other Matter paragraphs to the standard unqualified audit report
Surgent's SEC Form 8-K: When to File and What to Disclose
Available Until
TBD
4.00 Credits
Member Price: $79
The overall purpose of the Form 8-K Triggering events for filing the Form 8-K Filing deadline for the Form 8-K
Surgent's SEC Hot Topics - MD&A and Non-GAAP Financial Measures
Available Until
TBD
5.00 Credits
Member Price: $44.99
The overall importance of the rules and regulations with respect to the Management's Discussion and Analysis (MD&A) section of an entity's consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC) An overview of Non-GAAP Financial Measures
Surgent's Schedule 1-A: Implementing Important OBBBA Deductions for 2025
Available Until
TBD
2.00 Credits
Member Price: $119
Purpose and organization of Schedule 1-A, Form 1040 Taxpayers who can use Schedule 1-A The relationship of Form 1040 and Schedule 1-A Calculating modified adjusted gross income (MAGI) on Part I, Schedule 1-A The tip deduction, calculated on Part II, Schedule 1-A The overtime deduction, calculated on Part III, Schedule 1-A The car loan interest deduction, calculated on Part IV, Schedule 1-A The senior deduction, calculated on Part V, Schedule s1-A Phase-outs at higher levels of income
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.)