CPE Catalog & Events

Section 199A: Applications and Challenges WEBCAST

Latest guidance issued by the IRS, including relevant regulations, rulings, or administrative announcements, Choosing to aggregate multiple trades or businesses into a single trade or business, Calculating qualified business income (QBI), Identifying specified service trades or businesses, Taxable income limits on specified service trade or businesses, Maximizing the 20% deduction for pass-through entities and Schedule Cs, Proper treatment of REIT, PTP, and cooperative income, Rental activities as a trade or business and the rental safe harbor election, Preparing Forms 8995 and 8995-A.

Creative Strategies for Buying, Selling, or Gifting a Business WEBCAST

Valuation methods, Stock purchase versus asset purchase issues Estate transfer and tax issues, Gifting of business interests, Transfer of business interests to split-interest trusts and grantor retained trusts S corporation stock transfer to trusts, Family limited partnerships Self-canceling installment notes, Transferring a business interest with an ESOP

International Taxation WEBCAST

Receipts in foreign currency, Allocation and apportionment of deductions, U.S. foreign tax credit - fundamentals and special rules, Initiation of foreign operations, Foreign branches and affiliated companies, Sale of use of tangible property, Foreign business operations in the United States, Foreign business sales of tangible property in the United States, Foreign business provision of services in the United States, Exploitation of business assets outside of the United States, Use of foreign tangible/intangible property in the United States, U.S. withholding taxes on foreign businesses.

Social Security and Medicare: Maximizing Retirement Benefits WEBCAST

What Medicare will and will not do, Managing Medicare gaps, Analyzing the wide menu of Social Security benefits, Social Security benefits for workers and families: retirement, survivor, disability, and death benefit, Tax impact of social security premiums and benefits, Impact of the 3.8% Medicare surtax on investment income, Recent changes to the Medicare law.

Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships WEBCAST

Applicable coverage of any basis considerations within any recent tax legislation enacted before the presentation, Discuss new pass-through basis calculations required as attachments to certain individual returns, Executor's new IRS form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust? How Schedule 179 limitations affect basis and how tax-benefit rule is applied, Basis implications of personal assets converted to business use, How to calculate basis of inherited and joint tenancy property, Excess business losses and new rules for NOLs, S corporations: Beware of final IRS regulations regarding "open debt"; determine how to calculate basis; worksheets are included; understand the effect of stock basis and debt basis and IRS's recent focus on "at-risk basis" for shareholders; recognize how AAA applies or doesn't apply to S corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary new TCJA post-termination rules for eligible corporations, which will be important for S Corps returning to C corps. LLCs and partnerships: Learn the detailed rules of Schedule 704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under Schedule 704 & for "at-risk" under 465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and "at-risk basis"; review 754 step-up in basis rules; the economic effect equivalence test or "dumb-but-lucky" rule; learn to apply the complex rules of distribution of cash vs. property, TCJA cleans up the basis treatment of charitable contributions and foreign taxes paid

The Most Critical Challenges in Governmental Accounting Today WEBCAST

Lessons learned (and lessons remaining) from the implementation of GASB No. 84, Fiduciary Activities, How governments can prepare for and implement GASB No. 87, Leases, Additional recently issued GASB standards.

The Most Critical Challenges in Not-for-Profit Accounting Today WEBCAST

Lessons learned from the implementation of ASU No. 2018-08 regarding grants, contracts, and contributions. Preparing for the implementation of the new requirements related to gifts-in-kind. Developing a deeper understanding of the requirements in FASB ASC 842, Leases, and how not-for-profit entities will implement the standard.

CFO Series Fine Tune Your Finances WEBCAST

We believe that we have "squeezed every penny we can," and optimized performance, but have we? This event will review some overlooked tactics to increase profitability and improve cash management.

Accounting and Auditing Update for Small Businesses WEBCAST

Accounting standards updates, including an update on leases, financial instruments, and revenue recognition, Latest activity from FASB, ASB, and ARSC, An update on audit and attest standards, Private company financial reporting, Types of small business audits.

Integrated Estate, Financial, and Asset Protection Planning - A Breakthrough Approach WEBCAST

Initiating a "total plan" (in a nutshell) Managing risk within the total plan, Life insurance-needs analysis and tax concepts Tax benefits in education planning, Planning for disability, Basic issues in planning for death, Planning for IRA and qualified plan distributions Estate/financial/asset protection intake issues.

Performing Preparation, Compilation, and Review Engagements WEBCAST

Definition of an engagement to prepare financial statements, Forms, checklists, and other documentation in an engagement to prepare financial statement, compilation engagements and review engagements, Difference between compilation and preparation engagements, What constitutes a compilation engagement and for what type of entities compilations can be performed, What constitutes a review engagement, Changes in level of service.

Revenue Recognition: Determining and Allocating the Transaction Price WEBCAST

K2's Excel Best Practices WEBCAST

Design fundamenals, Data imput errors, Excel features, Error-checking

The Best Estate and Financial Planning Topics of 2022 WEBCAST

The uncertainty of estate and gift tax planning, Common mistakes made by clients in estate and financial planning, The modern era of domicile-related issues in tax, financial, and estate planning, Issues in charitable planning, The proper use of split-interest trusts, Sophisticated insurance concepts, The need for proper IRA distribution planning, Special planning issues for the older client, "What is next?"

Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues WEBCAST

ERISA compliance: employee welfare plans and qualified plans, Fringe benefit issues: COBRA, Family and Medical Leave Act, and what is new in health care, Health care plans: HRAs, HSAs, and other employer-sponsored plans , Qualified plan requirements: eligibility, coverage, and vesting.

K2's 2022 Technology Seminar WEBCAST

Technology. Excel.

U.S. GAAP: Review of New Guidance and Hot Topics WEBCAST

Financial accounting and reporting topics impacted by guidance recently issued or effective in the near term (such as leases and revenue recognition), Review of significant accounting and reporting topics, Overview of FASB ASC 326, Overview of FASB ASC 606, Overview of FASB ASC 820, Overview of FASB ASC 842

Guide to Payroll Taxes and 1099 Issues WEBCAST

Statutory employees, independent contractors, and possible changes to Schedule 530 relief, Using SS-8, The CARES Act and employer responsibilities for Form 941, Payroll Tax Penalties -- Who is a responsible person?, Forms W-2, 1099, SS-8, W-4, 941, and Form 940 reporting/deposit requirements and due dates, Understanding payroll tax responsibilities in the gig economy.

IRS Tax Examinations and Hot Issues WEBCAST

Criteria that the IRS uses to select returns for examination, Vehicles, meals, virtual currency, and fringe benefit considerations, Worker classification determinations on who is an employee and who is an independent contractor, S corporation officer's reasonable compensation issues, Responsibilities to pay the employment taxes when the business defaults, Tax-related identity theft procedures

CFO Series Creating Competitive Advantage WEBCAST

Every organization has competition, but some perform better than others. The best have two secrets; 1) they know what is profitable, and 2) they have a clear strategy. This event will cover how these two skills can dramatically improve financial performance.