(SSTX360/27) Surgent’s Weekly Expert Hour: Implications of the 2024 Election Results (Original Air Date: 11/7/24)
2027-06-30 12:00 (America/Detroit)
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Current and projected federal debt and deficits; President Elect Trump’s tax plans Discussion of possible tax policy scenarios based on 2024 election results
Instructions
None

(SSAA138/27) Surgent's Current Issues in Accounting and Auditing: An Annual Update
2027-06-30 12:00
Event Description
Designed for accounting, auditing, and attestation practitioners at all levels in public accounting and business and industry, this course provides a detailed review of the multitude of FASB and AICPA standards and reports issued over the past few years, including a discussion of the FASB’s Stage 3 PIR report on ASC 606. It also provides an overview of recent PCAOB inspection report findings and SEC rulemaking activity. Through hands-on examples and illustrations, this course will help you apply the guidance in practice. We further discuss other important A&A practice matters to be aware of, including an update on the quality management standards and soon-to-be-effective requirements for engagement quality reviews.
Designed For
Accounting, auditing, and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters’ activities
Objectives

Recall and apply recently issued and proposed FASB and AICPA pronouncements
Understand the key findings of the FASB’s PIR report covering revenue recognition in ASC 606
Understand the main provisions of SASs No. 146 to No. 149
Identify other important A&A practice matters to be aware of
Understand the key findings in recent PCAOB inspection reports
Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material

Major Subjects
Recently issued but newly implemented Accounting Standards Updates (ASUs), the PCC Update, and items on the FASB’s Technical Agenda New ASUs covering disaggregated expenses, crypto assets (e.g., cryptocurrency), and business combinations Results and findings of the FASB’s Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 606 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of the three new Statement on Quality Management Standards (SQMS 1, SQMS 2, and SQMS 3) Other important A&A practice matters
Instructions
None

(SSTX337/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/23/24)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Guidelines for HSAs and long-term care Transfer and direct pay of energy credits Overview of the Dirty Dozen
Instructions
None

(SSAA286/27) Surgent's Improve Spreadsheets by Building Controls in Excel
2027-06-30 12:00
Event Description
In today’s data-driven world, spreadsheets serve as the backbone of business and personal productivity. However, creating complex and error-prone spreadsheets can lead to critical mistakes and inefficiencies. This course aims to equip you with the knowledge and tools to build robust spreadsheets, implementing a range of controls and safeguards to ensure data integrity, streamline processes, and maximize accuracy.
Designed For
Any Excel user that wants to learn how to create controls within Excel to improve accuracy
Objectives

Apply best practices when creating spreadsheets
Determine which controls to develop for spreadsheets
Use controls to build more accurate spreadsheets

Major Subjects
Best practices when designing spreadsheets Creating a proper worksheet structure Using Excel’s built-in features to find errors Creating custom controls to prevent and find errors Using links to quickly move to controls Using conditional formatting to highlight errors
Instructions
None

(SSOT120/27) Surgent's Six Common Barriers to Investment Success
2027-06-30 12:00
Event Description
Many of us expect to use logic when it comes to how we allocate our investments. The adage of “buy low, sell high” is a saying that makes logical sense. So, why do we always seem to do the opposite? Every day we are faced with decisions, and we are often influenced by two seemingly opposing voices that come from two different parts of our brain. The frontal cortex processes lots of information to help us make logical and informed choices. But there’s also a small part of the brain, known as the reflexive brain, that is responsible for emotions and survival instincts. Often, this reflexive brain can have a detrimental effect on the way we handle our investments. This course will discuss some behavioral biases that affect our financial decisions. As humans, we need to be aware of how our reflexive behavior impacts our investment decision-making ability. By uncovering and understanding these biases, we may have a better chance of meeting our long-term financial goals.
Designed For
All practitioners and their clients
Objectives

Recognize the behavioral biases that may negatively affect financial decision-making
Overcome these biases so as to be better able to meet long-term financial goals

Major Subjects
Availability bias Herding Loss aversion Present bias Anchoring Home country bias
Instructions
None

(SSTX375/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/3/25)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Comparison between Senate and House versions of the OBBB Act Expectation of TCJA provisions extension Discussion of provisions including the qualified business income deduction, 529 account expenses, and asset expensing
Instructions
None

(SSTX143/27) Surgent's Establishing State Residency and Saving Your Clients Money
2027-06-30 12:00
Event Description
Many of our clients are moving to one of the seven states with no personal income tax, particularly Florida and Texas. Others may maintain multiple homes with an eye toward eventually establishing residency in a state with no income tax. This course will give you practical tips for your clients seeking to establish residency in a new jurisdiction. Cash-strapped states are increasingly attempting to assess taxpayers who have declared domicile and residency elsewhere, for example in Florida, to maintain their diminishing tax base. Arm your clients with the tools needed to save money by successfully establishing domicile and residency. As a practitioner, you can’t afford to be unaware of the latest issues affecting so many relocating baby boomers and others. Avoid that state audit with the information provided in this entertaining webinar.
Designed For
CPAs with clients seeking to effectively establish new domicile and residency
Objectives

Understand statutory basis for establishing domicile and residency
Understand the factual criteria for establishing domicile and residency;

Major Subjects
Typical provisions in state statutes regarding domicile and residency In depth analysis of domicile and residency definitions Issues regarding one’s permanent abode Analysis of jurisdiction where taxpayer has the greatest connections Detailed discussion of criteria used to establish domicile and residency
Instructions
None

(SSTX320/27) Surgent's Weekly Expert Hour (Original Air Date: 1/20/22)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
The Employee Retention Tax Credit overview and update (as of 1/20/22) What accountants want to know about the American economy looking forward to 2022 The No Surprises Act
Instructions
None

(SSAA211/27) Surgent's Fraud Case Studies: Schemes and Controls
2027-06-30 12:00
Event Description
Fraud is prevalent – especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit fraud to dissect the schemes and discuss transactional controls to help stop fraud faster.
Designed For
CPAs in public practice and industry who wish to educate clients or colleagues further on how to better prevent fraud from occurring at the source – would-be fraudsters – as well as to seek means to improve anti-fraud controls
Objectives

Consider the ways perpetrators evade both soft and hard controls
Identify teachable moments
Look for the common red flags that ought to draw our attention to a potential fraud scheme

Major Subjects
Recent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention
Instructions
None

(SSTX203/27) Surgent's Navigating Your Client Through the IRS Appeals Process
2027-06-30 12:00
Event Description
Despite the fact that a client’s tax matter may be taken directly to court, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating the complex IRS Appeals.
Designed For
Accounting and Financial Professionals who wish to represent clients with a tax matter in disagreement
Objectives

Recognize how to craft the appeal protest to best effect the desired findings for your client
Identify strategies regarding in person, correspondence, or phone conferences with IRS Appeals
Know how to utilize IRS Appeals, the only level of appeal within the IRS, to avoid costly, contentious, and time-consuming court trials
Understand how to prepare and submit a Tax Court petition

Major Subjects
Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less Writing and filing a Formal Protest, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights
Instructions
None

(SSTX323/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/12/22)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
IRS Letter 6419 Excess business losses refresher Schedules K-2 and K-3
Instructions
None

(SSTX286/27) Surgent's Weekly Expert Hour (Original Air Date: 9/23/21)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format. Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Latest news on proposed tax legislation (as of 9/23/21) Modification of rules relating to retirement plans SECURE Act 2.0 Wyden pass-through reform discussion draft
Instructions
None

(SSTX139/27) Surgent's Review and Analysis of Crucial OBBBA Changes
2027-06-30 12:00
Event Description
Accounting and finance practitioners are still grappling with the many changes OBBBA has made to the tax laws, many of which will impact tax filings. This program is an introduction to and review of some of these critical changes and their impact on taxpayers. Accounting and finance practitioners will gain a better understanding of this very complex set of new tax rules. Practitioners will grasp what is new and what is a continuance of prior rules to develop deeper insights into the many changes that the OBBBA made to the law. If you still feel you need to learn more about how OBBBA works, this program is for you. We have assembled a two-hour review and analysis of what we consider the most important changes from OBBBA that impact client transactions. To the extent that Treasury has provided guidance relating to these new OBBBA changes, we will discuss that guidance. Where guidance is lacking, we will point out areas that require future attention from Treasury.
Designed For
Accounting and finance professionals who wish to be informed for their own knowledge or who will be advising clients regarding the tax changes brought about by the OBBBA
Objectives

Understand the many new tax changes taking place as a result of OBBBA
Advise clients with regard to planning strategies they could profitably adopt in light of the OBBBA changes

Major Subjects
Changes to the standard deduction Senior deduction Deduction for auto loan interest Estate tax changes and the portability option Tax consequences associated with investing in revised opportunity zones Full expensing of domestic R&E Individual and corporate charitable contributions Wagering losses Student loan discharges Taking advantage of scholarship granting organizations (SGOs) Dependent care assistance program Other crucial OBBBA provisions
Instructions
None

(SSOT122/27) Surgent's Contract Law for Accounting and Finance Professionals
2027-06-30 12:00
Event Description
Accounting and finance professionals routinely encounter a broad range of legal issues while advising clients or performing routine job functions. Contract law tops the list as the most frequent issue that intersects with the accounting and finance professions. As trusted advisors, it is wise to understand the fundamentals of contract law for both personal and professional benefit. This course provides a broad overview of contract law basics geared specifically toward the accounting and finance professions. From contract formation to enforceability, this course offers an interesting look at how contract law intersects with accounting and finance. Participants should walk away with a better understanding of common issues that arise when reviewing contracts.
Designed For
Anyone in the accounting or financial service professions who seeks to gain a better understanding of contract law and how it intersects with their profession
Objectives

Recognize the elements required to create a valid contract
Understand common techniques to enforce a contract
Be well versed in the rules of contract interpretation
Understand defenses used to prevent contract enforcement
Explain remedies that are available to a party enforcing a contract

Major Subjects
Contract formation The necessary components of an enforceable contract Common defenses to enforcement Legal capacity requirements Contract interpretation
Instructions
None

(SSTE116/27) Surgent's Data Security: Best Practices to Protect Your Business and Yourself
2027-06-30 12:00
Event Description
Data security is a front-of-mind topic for most businesses because the risk and cost statistics are sobering. Each of us is in the crosshairs because a typical internet-connected computer faces a cyberattack every 39 seconds. Businesses of all sizes should be cognizant of the ethical issues that must be considered when planning their approach to privacy and data security. In this webinar, we will explore both the risks we have traditionally faced in the workplace personally, as well as the novel set of data privacy threats and compliance challenge issues employers face with a remote and mobile workforce.
Designed For
Anyone responsible for designing or implementing data security policies for their company or firm or anyone who wants to better understand the current data privacy threats for individuals and businesses
Objectives

Plan an effective approach to privacy and data security in the workplace as well as for the remote workforce
Explain common data privacy risks and threats faced today by both individuals and businesses

Major Subjects
Ethical duty to safeguard employee, client, and litigant data Common threats, including phishing, ransomware, and bad password management Security management of business and personal electronic devices Best practices for creating and securing passwords Insight into how our personal information is exploited in our daily lives
Instructions
None

(SSTX299/27) Surgent's Weekly Expert Hour (Original Air Date: 9/09/21)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format. Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
IRS letter commenting on PPP loan treatment for pass-through entities Tax relief for hurricane and flood victims Tax-exempt property: determining the appropriate class lives
Instructions
None

(SSTX135/27) Surgent's Choosing the Right Business Entity
2027-06-30 12:00
Event Description
The business structure a client chooses influences virtually every tax and financial issue associated with the business, including the business’s day-to-day operations, its tax liability, how much of the owners’ personal assets are at risk, and much more. For this and many other reasons, it is critical that a client choose a business structure that gives the right balance of legal protections and tax benefits.From a tax perspective, in terms of selecting an entity to do business in, the universe shifted with the Tax Cuts and Jobs Act enacted at the end of 2017. The tax rate for C corporations was lowered to 21% and the S199A deduction offered pass-through entities the chance to significantly lower the rate at which they are taxed. But how do all these options work and which option is best for which business? Those questions are at the heart of this webinar. In this program, we discuss whether there is a “best entity” for our clients. Accounting and finance professionals know that re-examining choice of entity determination is at the top of the agenda for client meetings because clients continue to want reassurance that they have the most tax-efficient entity structure. This program will equip you with the knowledge and insights you need to lead those discussions.
Designed For
Accounting and finance professionals seeking to understand the issues that impact choice-of-entity determinations
Objectives

Help clients choose the tax entity that is most advantageous to them

Major Subjects
Why businesses operate as C corporations Why businesses operate as pass-through entities Adopting C corporation status Why businesses choose S corporation status. Tax and business situations that impact entity selection.
Instructions
None

(SSTX302/27) Surgent's Weekly Expert Hour (Original Air Date: 8/19/21)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format. Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Election used in determining whether an entity is a syndicate Tax Pro Account Revenue Procedure 2021-33 Notice 2021-49 – Guidance on the ERTC
Instructions
None

(SSET101/27) Surgent's Ethical Considerations for CPAs
2027-06-30 12:00
Event Description
As accounting firm’s non-attest offerings to their attest clients become more diversified, such engagements increase firms’ exposure to independence violations. In order to thread the needle of providing value-added services and upholding their independence obligations, firms need to have a strong foundational understanding of the applicable ethical and independence rules which govern these engagements. In this course, we’ll review the relevant sections of the AICPA Code of Professional Conduct regarding independence, objectivity, and conflicts of interest. The course will focus on the Code’s Independence Rule and common threats to auditor’s independence. In particular, the course will focus on those unique considerations related to non-attest services, both from the perspective of AICPA interpretations and other applicable rules and regulations. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED.
Designed For
All CPAs
Objectives

Identify the key sources of guidance on auditor independence
Recall key components of applicable independence guidance from the AICPA, SEC and other regulators
Assess independence risks related to common client situations

Major Subjects
Auditor independence and its importance to the public accounting profession Common threats to auditor independence AICPA’s framework for assessing conflicts of interest Unique threats related to non-attest services to attest clients Common safeguards to help assure compliance with relevant rules and regulations
Instructions
None

(SSTE104/27) Surgent's Anatomy of a Ransomware Event and Incident Response
2027-06-30 12:00
Event Description
The past two years have ushered in an explosion of ransomware attacks affecting businesses and individuals. Many of us read or hear about these attacks, but there is little understanding of how they occur, how a response is undertaken, and how the chances of experiencing one can be reduced. Join us to learn about these topics so you can be prepared with the best response and the knowledge to avoid common mistakes in a ransomware event.
Designed For
Anyone responsible for identifying and responding to ransomware incidents or anyone who wants to better understand the current ransomware threats for individuals and businesses
Objectives

Avoid common mistakes regarding ransomware events
Identify and respond to a ransomware incident

Major Subjects
What is ransomware? The growing threat of ransomware – statistics Remote working and COVID-19 Ransomware infection process Incident response protocol Business considerations Legal considerations Breach notification obligations Steps to protect against malware Tabletop exercise
Instructions
None

(SSTX289/27) Surgent's Weekly Expert Hour (Original Air Date: 10/07/21)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format. Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. Please Note: CFP credit is not available for this course in 2021.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Update on tax legislation (as of 10/7/21) Medicare reimbursements and balance billing When does it make economic sense to claim Social Security?
Instructions
None

(SSTX296/27) Surgent's Weekly Expert Hour (Original Air Date: 12/02/21)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS, along with other state and federal regulators, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed, dissected, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick, concise format.Each week, Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.Please Note: CFP credit is not available for this course in 2021.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Year-end tax planning considerations (as of 12/02/21) News Release 2021-217 News Release 2021-215 OSHA’s proposed COVID-19 Vaccination and Testing Emergency Temporary Standard
Instructions
None

(SSET138/27) Surgent's Create Measures in Power BI That Define Your Metrics
2027-06-30 12:00
Event Description
Unlock the full potential of your data with this specialized course. Designed for professionals who aspire to excel in the dynamic world of data analysis, this 4-hour intensive training delves deep into the advanced functionalities of Microsoft Power BI. You’ll embark on a journey to master the art of Data Analysis Expressions (DAX), a powerful tool in the Power BI suite to create metrics. This course is meticulously crafted to transform you into a proficient user capable of harnessing complex DAX calculations to bring your data to life. The course content is thoughtfully structured to ensure a comprehensive learning experience. Starting with the foundational elements of DAX, you’ll rapidly progress to tackle advanced formulas and time-intelligent functions, essential for nuanced data analysis. The highlight of the course is the emphasis on the DAX calculation process, a crucial aspect of validating measures in Power BI. Additionally, the practical application of PivotTables for measure validation will equip you with the skills to confirm the accuracy and effectiveness of your data measures. These advanced techniques are not just theoretical concepts but are presented through engaging, real-world scenarios, enabling you to apply your learning immediately to your daily tasks. This course is an invaluable step toward mastering Power BI and making data-driven decisions with confidence.
Designed For
Data analysts, business intelligence professionals, and anyone looking to enhance their skills in creating and validating measures using DAX in Power BI
Objectives

Apply advanced DAX formulas in Power BI to create dynamic and efficient data measures tailored to specific business needs
Determine the most effective time-intelligent functions in DAX for analyzing temporal data trends and patterns in Power BI
Identify key differences between common DAX functions and their use cases, enabling more strategic and informed decision-making in Power BI measure creation
Choose the appropriate DAX calculation processes for validating and ensuring the accuracy of measures in various data scenarios
Use PivotTables in Power BI to validate and test the effectiveness of DAX measures, enhancing the reliability of data analysis

Major Subjects
The fundamentals of DAX and its role in Power BI Complex DAX functions and formulas for creating sophisticated measures Time-based functions to analyze data over different periods Techniques for ensuring accuracy and reliability in your DAX measures Employing PivotTables in Power BI to test and confirm the effectiveness of DAX measures
Instructions
Download the handout and practice material prior to the course

(SSTX237/27) Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
2027-06-30 12:00
Event Description
When a purchaser buys an existing partner’s partnership interest or the interest of a member of a limited liability corporation (LLC) taxed as a partnership, the amount paid becomes the basis for the purchaser’s partnership interest (outside basis). If the partnership’s assets have appreciated sufficiently, the difference between the new partner’s inside and outside basis can be substantial. This disparity can deprive the new partner of depreciation deductions and inflate his or her share of the gain from subsequent property dispositions unless a Section 754 election is in effect. The Section 754 election can also apply when a partnership makes a distribution of property and the basis of the distributed property to the partnership and the basis the partner/distributee will take in the distributed property are not equal. In this case, a partnership can recover basis it would otherwise lose if the 754 election were not in effect.
Designed For
Accounting and finance professionals who wish to understand the tax rules and economic opportunities associated with having a partnership make a Section 754 election
Objectives

Determine the amount of a Section 754 basis step-up
Know how to allocate the basis step-up to the partnership’s assets
Know how a partnership makes a Section 754 election and reports it to the IRS

Major Subjects
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
Instructions
None

(SSOT135/27) Surgent's Increase Success by Understanding People
2027-06-30 12:00
Event Description
As finance professionals we often have dual responsibilities, to use our technical skills and also to exercise our leadership skills to lead a department. But we are often not sufficiently trained in the second, and sometimes most important, skill set. This short program takes an in-depth look at a proven model designed to help us understand both ourselves and other people. In so doing, we gain the skill to lead better, handle problem employees and coworkers, and significantly gain upward mobility within the organization.
Designed For
CFOs, controllers, and finance professionals
Objectives

Learn how to better understand ourselves and why we act the way we do
Understand others and their personalities
See how to better correct an employee
Know how to assign work for better results
Understand better ways to get behavior change from employees
Increase the productivity in your department

Major Subjects
How to analyze others through simple observation A proven model to understand and predict behavior Why assertiveness is neither good nor bad What behaviors to expect from different personality types Why do I act like I do? Correcting employee issues in a new and better way
Instructions
None

(SSTX107/27) Surgent’s Advanced Critical Tax Issues for Limited Liability Companies and Partnerships
2027-06-30 12:00
Event Description
The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs.
Designed For
CPAs with clients using the LLC or LLP structure who need to understand advanced issues, problems, and planning strategies
Objectives

Identify tax and nontax advantages and disadvantages of LLCs and partnerships
Describe how inside and outside basis is affected by liabilities, recourse and nonrecourse
Discuss the impact of cash and property distributions
Explain the tax consequences of a sale of an interest and distinguish such consequences from the tax consequences when a partnership or LLC is acquired or merges into another LLC or partnership
Complete a case study to improve advocacy skills before the IRS

Major Subjects
Applicable provisions of the One Big Beautiful Bill Act (OBBBA) Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting bottom-dollar guarantees Distribution or a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner;- understanding the alternatives Step-up in basis issues – how to make the computations and elections Property transactions between the LLC/LLP and its members or partners;- what to do with built-in gain or loss property When are partnership losses deductible? Material participation rules for LLC members and limited partners and how they affect passive loss issues Continuation and termination of an LLC/partnership in the context;of a merger or acquisition Sales of an LLC interest;- holding period and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of the technical termination of partnership provision Impact of Soroban Capital Partners LP, 161 TC No.12 NEW: The IRS removes recently finalized regulations identifying certain partnership basis shifting transactions as transactions of interest (see Chapter 2)
Instructions
None

(SSTX128/27) The Best Individual Income Tax Update Course by Surgent
2027-06-30 12:00
Event Description
This highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BFTU.
Designed For
All tax practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes affecting their individual clients
Objectives

Understand strategies and tactics to use in light of new legislation
Understand the most current guidance on retirement planning
Understand how to nail down valuable deductions and other reductions to the tax base

Major Subjects
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 Digital assets and tax implications – understand Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial intelligence;- discover how AI and generative tools are transforming the tax profession Timely coverage of breaking tax legislation Form 1099-K reporting requirements – understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy – examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, and employer reporting responsibilities Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year — inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Instructions
None

(SSOT146/27) Surgent's Recruiting and Retaining Next Gen Talent
2027-06-30 12:00
Event Description
When it comes to attracting the best talent, it is imperative to know your audience. It is critical for employers and managers to understand Next Gen employees (those born in 1980 or later), as this group is expected to comprise 62% of the workforce by 2025. To be successful, accounting and related professionals should understand how to create strong relationships with Next Gen talent, some of the most talented, energetic components of the workforce. Using sound research as a guide, this webinar addresses guidelines and procedures that have proven successful in attracting and retaining Next Gen employees so that companies can continue to grow.
Designed For
Anyone in the accounting or financial services profession who seeks to understand how firms are successfully recruiting and retaining Next Gen employees
Objectives

Understand the backgrounds, beliefs, and career expectations for Next Gen talent
Explore ways to recruit, train and retain Next Gen talent
Recognize successful strategies used by small and large organizations to retain Next Gen employees
Understand the importance of technology, social media, mentoring, and culture for Next Gen employees

Major Subjects
Who are Next Gen employees, and what are their career objectives? How employers can align their values with Next Gen values; Establishing procedures and priorities that allow for attracting the best talent Maintaining relationships with employees to reduce turnover and grow organizations
Instructions
None

(SSTX350/27) Surgent’s Weekly Expert Hour (Original Air Date: 8/29/24)
2027-06-30 12:00
Event Description
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series.
Designed For
Financial professionals who wish to be up to speed on the latest news affecting themselves and their clients
Objectives

Be well informed on current topics impacting taxes, finance, and industry

Major Subjects
Social Security updates in 2024 Overview of spouse beneficiary options Updated Corporate Transparency Act FAQs as of July 2024
Instructions
None

(SSTX255/27) Surgent's Strategies for Maximizing Social Security Benefits
2027-06-30 12:00
Event Description
As the population of the United States ages, tax practitioners will be asked to advise their individual clients with respect to when they should begin to take Social Security benefits. This program will provide you with the background to knowledgeably discuss the benefit options available to Social Security beneficiaries and the alternative payment options available to married couples, dependents, a surviving spouse, and a divorced individual.
Designed For
Tax practitioners who anticipate advising clients with respect to any aspect of the Social Security system and, particularly, with respect to the time when a client can/should initiate Social Security benefits distributions
Objectives

Determine what options a given client has with respect to initiating Social Security payments
Identify other factors that could affect a claiming age decision
Advise divorced clients with respect to their ability to receive Social Security benefits from a former spouse
Advise married clients regarding their options with respect to maximizing Social Security benefits for the couple and for a surviving spouse

Major Subjects
When is a person eligible to take Social Security benefits? Factors to consider when selecting an option for taking Social Security benefits Is there a best age to start taking Social Security benefits? How to maximize Social Security benefit payments for surviving spouses How can a divorced spouse collect Social Security benefits based on the work record of a former spouse? How minor children can collect Social Security benefits based on the work record of an older parent
Instructions
None
