BEGIN:VCALENDAR VERSION:2.0 PRODID:-//South Carolina Association of CPAs - ECPv6.16.5//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-ORIGINAL-URL:https://sc.cpa X-WR-CALDESC:Events for South Carolina Association of CPAs REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:America/Detroit BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20260308T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20261101T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20270314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20271107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043240Z CREATED:20260612T225714Z LAST-MODIFIED:20260613T043240Z UID:10006483-1814356800-1814356800@sc.cpa SUMMARY:(SSTX257/27) Surgent's Social Security and Medicare: Planning for You and Your Clients DESCRIPTION:Event Description\nSocial Security seems poised for changes in benefits and eligibility age. The leading edge of the baby boomer generation has already reached retirement age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security\, and the myriad other related retirement planning issues. \nDesigned For\nPractitioners who have clients contemplating receipt of Social Security \nObjectives\n\n\n Identify who is entitled to retirement benefits and in what amounts\n Identify factors to consider in determining when to take benefits\n Discuss taxation of Social Security benefits and how this impacts other income tax planning\n Identify and describe the potential effects of retirement and estate planning strategies and tactics that can enhance overall retirement\n Explain Medicare and the prescription drug provision; describe the basic supplementary insurance plans that are available to fill in the gaps in basic Medicare coverage\n\nMajor Subjects\nComprehensive 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 \nInstructions\nNone URL:https://sc.cpa/event/sstx257-27-surgents-social-security-and-medicare-planning-for-you-and-your-clients/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043241Z CREATED:20260612T225715Z LAST-MODIFIED:20260613T043241Z UID:10006484-1814356800-1814356800@sc.cpa SUMMARY:(SSAA223/27) Surgent's Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses DESCRIPTION:Event Description\nA clear and concise set of proper financial statement disclosures can make or break an entity’s financial statements. Such disclosures are no longer simply additional information provided by a business; they can be complex in nature and difficult to both prepare and understand\, especially for small and medium-sized businesses. Oftentimes financial statement users will first turn to the notes in the financial statements in order to get a feel for where the business and its numbers might be heading\, so these disclosures need to be well-written and follow applicable standards. This course will focus on key balance sheet and income statement disclosure as well as accounting standards related to the two largest standard updates in years\, revenue (ASC 606) and leases (ASC 842)\, accounting policies\, changes in accounting estimates and errors\, subsequent events\, going concern\, and related party disclosures. The course will use illustrations\, examples based on private company financial statements disclosures\, and real-world excerpts from financial statements to provide you with a hands-on feel for the disclosure requirements across a number of accounting standards. \nDesigned For\nCPAs and other accounting professionals in public practice and business and industry involved in preparing financial statement disclosures for small and medium-sized businesses \nObjectives\n\nUnderstand and apply the professional requirements and guidance for preparing financial statement disclosures for all entities\, including small and medium-sized businesses\n Identify balance sheet\, income statement\, and statement of cash flows presentation issues\n Review disclosure examples from all sized entities\, including small and medium-sized businesses\n Be familiar with developing disclosure issues\, such as those related to the adoption of new accounting pronouncements\n Utilize hands-on examples and illustrations to increase your overall understanding and application of the material\n\nMajor Subjects\nFinancial statement disclosures for small and medium-sized businesses Balance sheet\, income statement\, and statement of cash flows presentation and disclosure issues Disclosure examples from all-sized entities that you can use to base your disclosures on Developing disclosure issues\, including disclosures related to the adoption of ASC 606 and ASC 842 \nInstructions\nNone URL:https://sc.cpa/event/ssaa223-27-surgents-financial-statement-disclosures-a-guide-for-small-and-medium-sized-businesses/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043357Z CREATED:20260612T225718Z LAST-MODIFIED:20260613T043357Z UID:10006486-1814356800-1814356800@sc.cpa SUMMARY:(SSBM118/27) Surgent's Max the Tax: Client Retention DESCRIPTION:Event Description\nThis course is designed to equip practitioners with the essential strategies and tools needed to build and maintain long-term client relationships. Participants will learn about effective client retention plans and enhancing client satisfaction through personalized service. This engaging course will teach the importance of fostering client loyalty\, reducing churn\, and driving sustainable business growth. \nDesigned For\nCPAs in industry and public accounting who want to understand the importance of fostering client relationships \nObjectives\n\nUnderstand the importance of client retention\n Implement effective client retention strategies\n\nMajor Subjects\nImportance of client retention Understanding client needs and expectations through client satisfaction surveys and analyzing client feedback Developing effective client retention strategies Fostering client loyalty Handling client complaints and issues through effective complaint resolution \nInstructions\nNone URL:https://sc.cpa/event/ssbm118-27-surgents-max-the-tax-client-retention/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043509Z CREATED:20260612T225807Z LAST-MODIFIED:20260613T043509Z UID:10006489-1814356800-1814356800@sc.cpa SUMMARY:(SSTX116/27) Surgent's Technical Individual Practice Issues and Tax Forms for Experienced Practitioners DESCRIPTION:Event Description\nDon’t let the title frighten you. Experienced staff can get bogged down in busy season with advanced practice and reporting issues. With major legislation enacted over the past few years\, we bring you the distilled version of what you need to know for the current year and significant current proposals that may impact the tax landscape in future years or even retroactively. This course discusses the topics that experienced staff\, managers\, and partners should understand in depth while also assisting experienced staff in avoiding costly mistakes when facing complicated 1040 issues. The manual includes advanced examples and several advanced cases with “filled-in” forms provided with the complete answers. \nDesigned For\nAccounting and Finance Professionals in public accounting who prepare or review complex 1040 returns \nObjectives\n\nRecognize and understand how to handle advanced technical issues which arise in a professional practice and in preparing individual tax returns\n Complete the tax forms for selected issues\n\nMajor Subjects\nWhat’s NEW for this year – Items all practitioners must know Coverage of One Big Beautiful Bill Act; 1099-K reporting requirements; Qualified Business Income — Coverage of Section 199A including the real estate safe harbor; A tour of the most recent forms changes\, starting from gross income and ending with selected credits\, including the latest IRS guidance on significant recent tax legislation; How will clients (and practitioners) interact with IRS in the future and how the pandemic is steering the IRS to ramp up with digital communication efforts; Hot developments and current areas of interest; Virtual Currency and Digital Asset Taxation; Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas; Form 6198 — At-risk basis: Detailed case study and discussion of how this form is to be used and when it needs to be filed; learn how basis and at-risk basis are different\, and why this is significant; Form 6252 — Installment sale income: A common tax area; however\, a case study and discussion of this topic includes advanced issues such as gain on reacquisition of installment sale property\, including worksheets on calculating gain & tax basis of reacquired property; Form 5329 — Additional taxes on qualified plans: Advanced study of how to avoid penalties Coverage of Section 1202 and Section 1045 transactions with examples;; \nInstructions\nNone URL:https://sc.cpa/event/sstx116-27-surgents-technical-individual-practice-issues-and-tax-forms-for-experienced-practitioners/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043742Z CREATED:20260612T225923Z LAST-MODIFIED:20260613T043742Z UID:10006491-1814356800-1814356800@sc.cpa SUMMARY:(SSTX152/27) Surgent's IRS Tax Examinations and Hot Issues DESCRIPTION:Event Description\nThe IRS began replenishing its workforce with the additional funding only to have to terminate workers or lay them off due to mandated federal workforce reductions. The IRS trains its audit workforce by examining the tax returns of individuals and small businesses. As the IRS continues to examine tax returns\, Accounting\, Tax\, and Financial Professionals need clients to understand the need for documentation and procedures to substantiate what IRS examiners are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for Accounting\, Tax\, and Financial Professionals in public accounting to understand the risk to clients and to themselves in tax return preparation and planning since the IRS continues to increase its audit coverage and is examining more taxpayers than it has in the recent past. \nDesigned For\nAccounting and Finance Professionals in public practice who prepare tax returns and represent their clients on IRS examinations \nObjectives\n\nUnderstand the IRS process for selecting returns for examination\n Identify the types of returns the IRS is examining\n Understand the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments\n Determine if your client is a victim of tax-related identity theft\n Determine strategies and procedures to resolve examinations with IRS examiners and present your clients’ tax positions in the best light possible\n\nMajor Subjects\nCriteria that the IRS uses to select returns for examination Substantiation requirements for travel\, charitable contributions\, vehicles\, meals\, virtual currency considerations\, and tax-related identity theft Understanding worker classification determinations on who is an employee and who is an independent contractor Distinguishing S corporation officer’s reasonable compensation issues How the IRS holds persons other than an employer liable for unpaid payroll taxes\, a.k.a.\, the trust fund recovery penalty Tax-related identity theft procedures \nInstructions\nNone URL:https://sc.cpa/event/sstx152-27-surgents-irs-tax-examinations-and-hot-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043744Z CREATED:20260612T225925Z LAST-MODIFIED:20260613T043744Z UID:10006492-1814356800-1814356800@sc.cpa SUMMARY:(SSTX247/27) Surgent's Buying and Selling a Business: Tax and Structuring Overview DESCRIPTION:Event Description\nOne of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients\, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs\, including controllers and executives in industry\, should understand how difficult the process of buying and selling a business has become. \nDesigned For\nAll practitioners who will be involved in the sale of a business \nObjectives\n\nUnderstand the CPA’s role in the beginning of the transaction and throughout the process\n Identify the different tax consequences for various forms of acquired businesses\n Identify the tax consequences for sellers of various forms of businesses\, including the impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction\n Appreciate Section 338 and Section 338(h)(10) elections and the benefits of installment sales\n Understand the impact of Section Section 751\, 743\, 734\, and 754 on the purchase or sale of a partnership\n\nMajor Subjects\nComprehensive coverage of the One Big Beautiful Bill Act An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions\, including checklists of important points Deemed asset sales – Section 338 and Section 338(h)(10) The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities Unique issues in buying and selling LLC/partnership interests Impact of the net investment income tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill \nInstructions\nNone URL:https://sc.cpa/event/sstx247-27-surgents-buying-and-selling-a-business-tax-and-structuring-overview/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043750Z CREATED:20260612T230012Z LAST-MODIFIED:20260613T043750Z UID:10006494-1814356800-1814356800@sc.cpa SUMMARY:(SSTX176/27) Surgent's 2025 Tax Update DESCRIPTION:Event Description\nBoth businesses and individual clients face major changes as a result of tax reform\, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest tax legislation applicable to individual and business clients. Continually updated to reflect enacted legislation. \nDesigned For\nCPAs who need to know the latest tax law changes in all areas of practice \nObjectives\n\nUnderstand strategies and tactics to use in light of new legislation\n Understand how to nail down valuable deductions and other reductions to the tax base\n\nMajor Subjects\nTimely coverage of breaking tax legislation Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New tip income deduction New overtime pay deduction New car loan interest deduction New temporary senior deduction Expanded SALT cap Trump Accounts Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx176-27-surgents-2025-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043752Z CREATED:20260612T230015Z LAST-MODIFIED:20260613T043752Z UID:10006495-1814356800-1814356800@sc.cpa SUMMARY:(SSAA225/27) Surgent's Latest Developments in Governmental Accounting and Auditing DESCRIPTION:Event Description\nThis year is indeed another year of significant change in the world of governmental accounting and auditing. Time is valuable\, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort in staying current through this informative update course. The course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced working knowledge of the latest developments in governmental accounting and auditing. \nDesigned For\nAuditors and industry professionals working in the governmental environment \nObjectives\n\nKeep up with the latest developments at the GAO\, OMB\, AICPA\, and GASB\n Ensure that your accounting and auditing skills stay up to date with current requirements\n Be prepared for major changes on the horizon\n\nMajor Subjects\nDeveloping issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments (including SAS No. 146 on quality management) The implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets \nInstructions\nNone URL:https://sc.cpa/event/ssaa225-27-surgents-latest-developments-in-governmental-accounting-and-auditing/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043753Z CREATED:20260612T230016Z LAST-MODIFIED:20260613T043753Z UID:10006496-1814356800-1814356800@sc.cpa SUMMARY:(SSAA139/27) Surgent's Financial Reporting Update for Tax Practitioners DESCRIPTION:Event Description\nTax advisors will be updated on the most recently enacted legislation and IRS guidance as well as updates of recent standard-setting activities at the FASB and AICPA. To start\, the course will review the significant tax\, financial accounting\, auditing\, accounting services\, and ethics guidance issued by standard setters over the past few years. The course will also focus on the unique income tax reporting implications of recently issued accounting standards\, such as leases (ASC 842) and credit losses (ASC 326). The course then discusses the preparation of tax-basis financial statements. Lastly\, the course will dive into the unique income tax accounting considerations which arise from certain types of transactions\, such as stock-based compensation\, and review the presentation and disclosure requirements of ASC 740. \nDesigned For\nAll tax practitioners desiring to remain up-to-date on recent accounting\, reporting\, and compilation and review activities \nObjectives\n\nRecall recent legislation with income tax implications\n Recognize recently issued Accounting Standards Updates (ASUs)\n Understand updates to ASC 842 and ASC 326\n Identify financial statement presentation and disclosure requirements under ASC 740\n Remember significant standards issued by the AICPA\n\nMajor Subjects\nRecent standard setting and consulting activities at the FASB Proposed updates to income tax accounting and financial statement disclosures Tax basis financial statements Recently issued Statements on Auditing Standards and other audit-related hot topics \nInstructions\nNone URL:https://sc.cpa/event/ssaa139-27-surgents-financial-reporting-update-for-tax-practitioners/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043807Z CREATED:20260612T230111Z LAST-MODIFIED:20260613T043807Z UID:10006502-1814356800-1814356800@sc.cpa SUMMARY:(SSTX200/27) Surgent's Max the Tax: Section 754 DESCRIPTION:Event Description\nTwo firms need expert help with Section 754\, and game participants are just the right people to assist. First\, partners at LMN\, LLP are considering electing Section 754. They need to understand key aspects of the process and want to ensure the best outcome to their basis in partnership property and interest. Participants must then leverage their knowledge and calculate the adjusted basis balance sheet for another firm that already elected Section 754. \nDesigned For\nAccounting professionals needing foundational information related to Section 754 \nObjectives\n\nDetermine the amount of a Section 754 basis step-up; \n Know how to allocate the basis step-up to the partnership’s assets; \n Know how a partnership makes a Section 754 election and reports it to the IRS\n\nMajor Subjects\nHow 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 \nInstructions\nNone URL:https://sc.cpa/event/sstx200-27-surgents-max-the-tax-section-754/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043821Z CREATED:20260612T230118Z LAST-MODIFIED:20260613T043821Z UID:10006506-1814356800-1814356800@sc.cpa SUMMARY:(SSAA250/27) Surgent's Principles of Financial Statement Presentation DESCRIPTION:Event Description\nThis course provides an overview of the key presentation requirements with respect to an entity’s financial statements. This includes a discussion of key principles related to an entity’s overall presentation as well as specific topics with respect to its balance sheet\, income statement\, comprehensive income\, statement of cash flows\, as well as notes to the financial statements. The course also addresses the considerations around changes in accounting principles. The information related to this course is primarily sourced from the Financial Standards Accounting Board’s (FASB) Accounting Standards Codification (ASC). \nDesigned For\nAccounting professionals \nObjectives\n\nRecognize overall financial statement presentation requirements\n Identify requirements for discontinued operations and liquidation basis of accounting reporting\n Determine when certain balance sheet accounts can be offset\n Identify presentation requirements for the income statement and comprehensive income\n List the different methods used for statement of cash flow presentation\n Differentiate between operating\, financing\, and investing activities in the statement of cash flows\n Identify disclosure requirements with respect to an entity’s accounting policies\n Recognize the requirements regarding changes in accounting principles\n\nMajor Subjects\nThe key presentation requirements with respect to an entity’s financial statements ASC topics related to presentation requirements\, with a focus on ASC Topic 205\, ASC Topic 210\, ASC Topic 220\, ASC Topic 225\, ASC Topic 230\, ASC Topic 235\, and ASC Topic 250 Considerations around changes in accounting principles \nInstructions\nNone URL:https://sc.cpa/event/ssaa250-27-surgents-principles-of-financial-statement-presentation/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T043923Z CREATED:20260612T230133Z LAST-MODIFIED:20260613T043923Z UID:10006513-1814356800-1814356800@sc.cpa SUMMARY:(SSOT149/27) Surgent's Securing a Comfortable Retirement in the Age of Spending DESCRIPTION:Event Description\nThis course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals. \nDesigned For\nCPAs looking to advise clients on retirement planning\, and CPAs looking for effective strategies for their own retirement \nObjectives\n\nHelp clients determine how much retirement income is necessary for the desired retirement lifestyle\n Identify resources available for retirement\n Explain how budgeting can determine retirement resources\n Understand how to build the three-legged retirement stool through employer retirement\, savings\, and Social Security\n Understand the need for Plan B when the ideal retirement goal is not achievable\n Explain ways that clients can convert the equity in a home to retirement income\n Explain how the value of a small business can be converted to retirement income\n Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples\n Understand timing regarding the use of taxable retirement funds and nontaxable funds\, as well as strategies to minimize income tax on Social Security\n Recognize the role of various investment types\, such as life insurance\, annuities\, mutual funds\, equity holdings\, and bonds in retirement planning\n Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles\n\nMajor Subjects\nRetirement 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 \nInstructions\nNone URL:https://sc.cpa/event/ssot149-27-surgents-securing-a-comfortable-retirement-in-the-age-of-spending-2/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260613T044014Z CREATED:20260612T230242Z LAST-MODIFIED:20260613T044014Z UID:10006526-1814356800-1814356800@sc.cpa SUMMARY:(SSOT147/27) Surgent's Securing a Comfortable Retirement DESCRIPTION:Event Description\nThis course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals. \nDesigned For\nCPAs looking to advise clients on retirement planning\, and CPAs looking for effective strategies for their own retirement \nObjectives\n\nHelp clients determine how much retirement income is necessary for the desired retirement lifestyle\n Identify resources available for retirement\n Understand how to build the three-legged retirement stool: employer retirement\, savings\, and Social Security\n Develop Plan B when the ideal retirement goal is not achievable\n Explain ways that clients can convert the equity in a home to retirement income\n Explain how the value of a small business can be converted to retirement income\n Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples\n Understand timing regarding the use of taxable retirement funds and nontaxable funds\, and strategies to minimize income tax on Social Security\n Recognize the role of various investment types\, such as mutual funds\, equity holdings\, and bonds in retirement planning\n Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles\n\nMajor Subjects\nRetirement 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 \nInstructions\nNone URL:https://sc.cpa/event/ssot147-27-surgents-securing-a-comfortable-retirement/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR