(SSAA545/26) Surgent's Lease Accounting: Exploring the New Standard
2026-06-30 12:00 (America/Detroit)
Event Description
With the effective date of Topic 842 now here, now is the time to get your hands around the details of the FASB’s new leases standard. Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides a thorough overview of the FASB’s new lease accounting standard (ASU No. 2016-02). You will learn about the long-awaited lease accounting standard for lessors and lessees, including transition accounting, as well as recent updates to the new lease accounting guidance. Plenty of practical application illustrations are used, including journal entries, to help in understanding this complex area of accounting.
Designed For
Accounting and auditing practitioners at all levels desiring to be up-to-date on the FASB’s new lease accounting guidance
Objectives
Be familiar with the FASB’s new lease accounting standards and guidance
Major Subjects
Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101Detailed review of accounting by lesseesSale and leaseback transactionsTransition guidanceRecently released ASUs impacting Topic 842
Instructions
None

(SSTX406/26) Surgent's Advanced Critical Tax Issues for Limited Liability Companies and Partnerships
2026-06-30 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
Accounting and Financial Professionals with clients using the LLC or LLP structure who need to understand advanced issues, problems, and planning strategies
Objectives
Identify the tax and non-tax 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
Coverage of the Inflation Reduction Act of 2022 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 Distributions: is it just 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 — Inbound and outbound transactions: what to do with built-in gain or loss property Partnership losses: when are they deductible; See, in particular, TCJA and CARES override Material participation rules for LLC members and limited partners: 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 technical termination of partnership provision Impact of Soroban Capital Partners LP, 161 TC No.12
Instructions
None

(SSTX569/26) Surgent's Taxation of the Mobile Workforce
2026-06-30 12:00
Event Description
Today’s workforce looks a lot different than it used to. With more people working from home and across state lines, employers must examine withholding and unemployment laws in a new light. In this course, we will examine tried and true rules in this area, but also examine statutes that are still developing. Using real-life examples and discussion, we will examine state laws on reciprocity and residency requirements. We will also look at what to do when state laws are silent or conflict on a particular issue, so that you can keep your clients in compliance and be well-prepared for the questions that will come your way in these ever-changing times.
Designed For
Accountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability
Objectives
Recall which states do not have an income tax Determine when employer withholding obligations exist Recognize how withholding obligations are affected by reciprocal agreements between states Identify where employers are obligated to pay unemployment for employees
Major Subjects
What states do not have an income tax? What is the relevance to employers? Where does an employer have an obligation to withhold state taxes for an employee? At what point does an employee become a resident? Where is unemployment paid for an out of state employee?
Instructions
None

(SSTX423/26) Surgent's Federal Tax Update
2026-06-30 12:00
Event Description
Both businesses and individual clients face major changes as a result of new legislation, 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 cases and rulings applicable to individual and business clients. Continually updated to reflect enacted legislation. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BIT4.
Designed For
Accounting and Finance Professionals who need to know the latest tax law changes in all areas of practice
Objectives
Understand strategies and techniques to use in light of new legislation Understand the latest enacted tax law changes Understand current cases and rulings affecting your clients
Major Subjects
Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans Timely coverage of breaking tax legislation The Gig Economy — Tax implications, Independent Contractor vs. Employee Classification, and the 2024 DOL Final Rule Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Instructions
None

(SSOT447/26) Surgent's Understanding Non-Compete Agreements
2026-06-30 12:00
Event Description
The enforceability of non-compete agreements in the U.S. is in flux. While the FTC’s proposed ban is on hold pending legal proceedings, existing state laws continue to govern the validity of non-compete clauses. Some states, like California, Oklahoma, and North Dakota, prohibit non-compete agreements, while others enforce them under certain conditions.Although state laws vary, non-competes are often used to protect the creation and development of corporate goodwill, customer relationships, and specialized training, among others. Today, employees are more likely to be asked to sign non-compete agreements as a condition of employment. Non-compete agreements are also a common component of a business sale agreement. This program surveys non-compete agreements from all angles, including the current state of play regarding the usefulness and enforceability of agreements going forward. Whether you advise individual clients or work for an employer, this course provides an understanding of common issues that arise in the negotiation and enforcement of non-competes.
Designed For
Practitioners who advise employers who seek to use non-competes to protect corporate assets such as customer goodwill, client lists, or other legitimate business interests and practitioners who advise individuals who may have signed non-compete agreements
Objectives
Understand the issues that arise when an employer seeks to enforce a non-compete or when an employee challenges the validity of a non-compete agreement Understand how non-compete laws vary significantly by state Be aware of common issues that arise when drafting and litigating non-compete agreements
Major Subjects
Review of the current legal and regulatory framework surrounding non-compete agreements Enforcement of non-compete agreements from the employer’s perspective Opposing enforcement of non-compete agreements from the employee’s perspective Understanding reasonable geographic scope and time limitations for non-compete agreements Understanding key issues that arise during enforcement and opposition to enforcement of non-compete agreements
Instructions
None

(SSTX503/26) Surgent's Max the Tax: Entity Selection
2026-06-30 12:00
Event Description
A client is starting a new business and needs advice on whether to choose an S or C corporation. She is seeking support to determine the most advantageous entity from a tax-efficiency perspective. Participants will first ask relevant questions about the client’s plans and then advise her on entity selection based on their expertise.
Designed For
Accounting and finance professionals and anyone needing foundational information related to entity selection
Objectives
Help clients choose the tax entity that is most advantageous to them
Major Subjects
Choice of entity decisions Client consultation questions regarding entity selection
Instructions
None

(SSTX568/26) Surgent's Tax Loss Limitations Imposed on Individuals and Pass-through Entities
2026-06-30 12:00
Event Description
Tax practitioners advising their business clients must be fully informed regarding the multiple loss limitation provisions that apply to individuals conducting businesses and pass-through entities. This program covers the loss limitation rules that tax practitioners must know in order to advise their individual and pass-through entity clients fully and adequately as to when and if a loss limitation applies. The loss limitations discussed in this program start with an introductory discussion of hobby loss rules and graduate to a more substantive discussion of the remaining loss limitations: basis limits, at-risk rules, passive loss limits, excess business loss limits, net operating losses, and the Section 163(j) interest limitation. Knowing when loss limits apply is essential for any tax practitioner. This program will put you in a position to advise clients fully and intelligently regarding each of the loss limits.
Designed For
Any practitioner who will be advising clients regarding taking losses from pass through entities
Objectives
Recognize the impact of partner/S corporation’s shareholder basis on the ability to take losses Advise clients regarding the taking of losses from pass-through entities
Major Subjects
How to calculate a partner or S corporation shareholder’s basis Form 7203 and an S corporation shareholder’s basis The at risk basis rules and Form 6198 The passive activity loss limits The Section 461(l) loss rule The net operating loss limitation rules The Section 163(j) business interest limitation
Instructions
None

(SSTX598/26) Surgent's Weekly Expert Hour (Original Air Date: 7/01/21)
2026-06-30 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
Emergency Rental Assistance The Social Security Administration’s Business Services Online (BSO) Portal What you need to know about the monthly Child Tax Credit payments starting in July 2021 What the IRS does when it receives a tax return What you need to know about returning to the office
Instructions
None

(SSTX534/26) Surgent's S Corporation Taxation: Advanced Issues
2026-06-30 12:00
Event Description
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.
Designed For
Accounting and Financial Professionals whose practices include S corporations and their shareholders
Objectives
Examine operational issues, keeping track of AAA, and how to calculate basis, apply distribution rules, and avoid loss limitations Describe corporate level taxes Describe the rules governing the redemption and liquidation of an S corporation Examine the issues in compensation planning in S corporations, including limitations in a family-controlled business, in particular after criticism of the Treasury Inspector General for Tax Administration of the IRS efforts to address underreporting of S corporation officer compensation Be familiar with the results of the case studies that reinforce key learning points
Major Subjects
Detailed rules governing basis in the shareholder’s debt and stock AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable
Instructions
None

(SSOT434/26) Surgent's Recent Changes in Workplace Regulations: Overtime, Non-compete Agreements, and Employee/Independent Contractor
2026-06-30 12:00
Event Description
This program covers three topics: the Department of Labor’s changes in overtime rules, the Federal Trade Commission’s ban on most non-compete agreements, and the Department of Labor’s new rules relating to differentiating between employees and independent contractors under the Fair Labor Standards Act (FLSA). Understanding these new changes will allow accounting and finance professionals to discuss these important business law changes with their clients.
Designed For
Accounting and finance professionals seeking to understand the latest in workplace regulations
Objectives
Understand the latest in workplace regulations for both you and your clients Effectively advise clients regarding the new workplace regulations
Major Subjects
Final Rule – Employee or Independent Contractor Classification Under the FLSA: the multifactor economic reality test; What analysis guides whether a worker is an employee or independent contractor under this final rule? Can a worker voluntarily waive employee status and choose to be classified as an independent contractor? Are any of the economic reality factors adopted in this rule more important than others when evaluating a worker’s employment status? How does the final rule explain extent to which the work performed is an integral part of the employer’s business? The Federal Trade Commission’s Decision on Non-compete Agreements: impact on new and existing non-competes; treatment and definitional terms for senior executives; definition of a non-compete clause; definition of a worker New Overtime Rules: exemptions from minimum wage and overtime pay requirements for executive, administrative, professional, outside sales, and computer employees; increases in the standard level and the highly compensated employee total annual compensation threshold; new mechanism allowing for the timely and efficient updating of the salary and compensation thresholds
Instructions
None

(SSOT417/26) Surgent's Coaching Skills for Managers and Supervisors
2026-06-30 12:00
Event Description
This one-day course will teach effective skills for coaching and training employees. You’ll learn how to identify the characteristics of effective coaches and develop coaching strategies to support and assist your team, with the goal of helping them improve morale, productivity and quality. And, you’ll learn a five-step approach for giving constructive criticism while managing defensive reactions.
Designed For
Employees identified for advancement, team leads, supervisors, and managers
Objectives
Identify effective coaches and develop coaching strategies to support your team Give constructive criticism while managing defensive reactions
Major Subjects
The definition of coaching and the coaching process Characteristics of effective coaches Coaching strategies to support and assist others as they change ineffective behaviors Conducting one-on-one coaching sessions for setting goals and improving performance
Instructions
None

(SSTX595/26) Surgent's Weekly Expert Hour (Original Air Date: 7/22/21)
2026-06-30 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
Pre-COVID trends in Social Security claiming Roth IRAs and businesses Tax Pro Account Update on the Child Credit (as of 7/22/21)
Instructions
None

(SSTE444/26) Surgent's Power Query Series: Data Transformations
2026-06-30 12:00
Event Description
This course teaches the user how to perform data transformations in Power Query, using a hands-on approach. Power Query is an “ETL” tool that extracts, transforms, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data.This course is the fourth in a twelve-part series, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query.
Designed For
Excel users who want to develop data analytics skills
Objectives
Understand all transformations available in Power Query to turn messy data into a table format to enable data modeling Understand how to perform data transformations using a hands-on example
Major Subjects
Workflow of a data transformation, including data cleaning, data enrichment, and data shaping How to perform data transformations Hands-on example: flattening a general ledger
Instructions
Save all data sets provided to a central location on your computer

(SSTX531/26) Surgent's Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties: Updated for the NEW Proposed RMD Regulations
2026-06-30 12:00
Event Description
Required minimum distributions (RMD) must begin for the year in which the account owner reaches age 72 unless an exception applies. RMDs must also be taken from inherited accounts, and the process for determining RMDs for these accounts is more complex than those that apply to RMDs for non-inherited accounts. Failure to comply with the RMD rules will result in the account owner owing the IRS a 50% excess accumulation penalty on any RMD shortfall. Interested parties must understand the compliance requirements that apply to RMDs to be able to assist in ensuring that penalties are avoided.
Designed For
All practitioners advising clients on these complex issues
Objectives
Define an RMD so that clients know the minimum amounts to distribute Calculate RMDs and make adjustments when IRA custodians fail to Identify the individuals and accounts that are subject to the RMD rules Identify the RMD mistakes that can occur, how to avoid such mistakes, and how to correct them where possible How to get automatic waivers for the 50% excess accumulation penalty
Major Subjects
Coverage of applicable provisions of SECURE Act 2.0 What is a required minimum distribution for an account owner? What is a required minimum distribution for a beneficiary IRA? Key explanations of RMD regulations The types of accounts that are subject to the required minimum distribution rules The parties that are subject to the required minimum distribution rules Exceptions and special considerations for required minimum distributions Rollover and transfer rules in an RMD year The various responsibilities for interested parties Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions How the 10-year rule works for certain beneficiaries
Instructions
None

(SSTX421/26) The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent
2026-06-30 12:00
Event Description
This year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. In addition, this course will discuss current trends and emerging issues, helping practitioners stay informed about relevant and significant topics that may impact their clients. Continually updated to reflect enacted legislation.
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 business clients or employers
Objectives
Understand the major issues on which taxpayers and the IRS are in conflict Understand recent IRS guidance and legislation impacting pass-through entities
Major Subjects
Congressional Budget Reconciliation Process – explore how this powerful legislative tool allows Congress to fast track tax law changes and how it could be used to enact significant tax reforms in the current political climate President Trump’s tax proposals – review key components of President Trump’s tax agenda, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Potential expiration of select TCJA provisions – understand the implications for taxpayers as key provisions of the TCJA approach sunset dates Tariff policy and implementation – analyze the use of tariffs as a fiscal and trade policy tool Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes Partnership Distributions, Form 7217, and S Corporation Redemptions Thinking beyond Section 163(j) — Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions Timely coverage of breaking tax legislation Selected Practice and Reporting Issues: What’s new? A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships Form 1099-K reporting requirements Bonus depreciation Section 174 Research & Experimental Expenditures — guidance under Notice 2023-63 and Notice 2024-12 Decentralized Autonomous Organizations (DAOs)
Instructions
None

(SSTX612/26) Surgent's Weekly Expert Hour (Original Air Date: 12/03/20)
2026-06-30 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
Baer v. United States Long-term care TD 9935 final regulations regarding Section 1031 exchanges Charitable tax planning update (as of 12/03/20)
Instructions
None

(SSTX483/26) Surgent's International Tax Challenges and Opportunities for U.S. Filers
2026-06-30 12:00
Event Description
Globalization continues to make it easier for taxpayers to live abroad, do business in other countries, or invest in foreign enterprises. This creates significant complications and tax planning opportunities when it comes to filing U.S. tax returns. This course provides an overview of the unique tax challenges and solutions presented to U.S. expats or investors living or investing abroad. It examines how foreign-source income is taxed in the U.S. and how the tax consequences could be mitigated by applying the tax treaties, claiming credit for foreign taxes paid, or excluding foreign-earned income. Additionally, the course discusses the numerous foreign informational form reporting requirements and the significant penalties that could be imposed by the IRS. Examples from real-life client scenarios are included.
Designed For
Accounting and finance professionals who advise clients with foreign income
Objectives
Advise clients on unique tax issues faced by U.S. residents living, doing business, or investing abroad Understand how foreign-source income is taxed in the U.S. Advise clients on key tax-saving opportunities available
Major Subjects
Residency status for U.S. federal income tax purposes Key provisions of U.S. income tax treaties Overview of the taxation of income from foreign entities Understanding Foreign Tax Credit Identifying foreign-source and U.S.-source income Foreign earned income and housing exclusion Foreign informational form filing requirements
Instructions
None

(SSTX636/26) Surgent's Weekly Expert Hour (Original Air Date: 5/12/22)
2026-06-30 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

(SSTX460/26) Surgent's A Guide to Gig Economy Tax Issues
2026-06-30 12:00
Event Description
The IRS defines the “gig economy” as people earning income providing on-demand work, services, or goods on either a part-time or full-time basis. The economic times we live in are changing and tax practitioners must learn how the rules apply in this new gig economy. The tax rules that apply to gig workers challenge traditional ideas of who is an employee and who is an independent contractor, and tax practitioners must have the knowledge to make this determination. This program addresses federal and state tax issues tax practitioners must address with clients and their own workers.
Designed For
Tax practitioners advising clients who are participating in any aspect of the gig economy
Objectives
Understand and advise clients regarding the new tax issues that have arisen as a result of the growth of the gig economy
Major Subjects
Characteristics of a gig economy Who is an employee and who is an independent contractor? Form 1099-NEC and reporting of non-employee compensation Reporting on Form 1099-K Gig workers and the requirement to pay self-employment tax throughout the year State tax implications of remote work for the business owner and workers How remote work creates state tax nexus Tax implications of employee telecommuting for the employer The convenience of the employer rule Drivers of both people and of meals or other products Section 199A deduction Implications of the Vizcaino case
Instructions
None

(SSAA602/26) Surgent's Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment
2026-06-30 12:00
Event Description
Professional standards are changing with the times and the desire of the AICPA to move the profession into a new era where use of technology will play a key role in an audit and professional skepticism, independence, and quality are emphasized. We are seeing changes already as the AICPA has issued 15 new standards since 2019. This program will discuss SASs 134 through 149.
Designed For
Accounting and auditing practitioners at all levels desiring to stay current on AICPA professional standards
Objectives
Identify and understand the requirements of recently issued SASs and SSARS Develop implementation tips and best practices related to these new standards Implement best practices for enhancing engagement quality
Major Subjects
AICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31, 2021 Discussion of the standard on audit evidence effective for years ended December 31, 2022 Discussion of the standard on auditing accounting estimates and disclosures effective as of December 31, 2023 Discussion of the two standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023 Discussion of standards that are effective beginning in 2025, including those dealing with client acceptance and questions asked of the predecessor auditor, the partner’s responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more
Instructions
None

(SSAA474/26) Surgent's Controllership Skills Update - Budgeting, Forecasting, and Big Data
2026-06-30 12:00
Event Description
Budgets are the vehicle for allocating resources, measuring activities, and identifying needed changes and improvements. An organization’s strategy is the primary driver of costs. To be effective, the budget must be linked to strategy and long-term plans. Numerous organizations have achieved a series of short-term targets (budgets) but failed longer term, demonstrating the lack of this necessary linkage. Forecasting, a critical part of any successful budgeting process, can be flawed by technical errors, organizational structure, or emotional forces. The establishment of a system to collect, process, and analyze big data can provide significant insights into the budgeting and forecasting process. An efficient system of incorporating big data and analytics into normal activities will improve management’s decision-making. This brief program offers specific actions to improve your forecasting and budgeting activities. In addition, more advanced techniques are identified for the participant’s further review, which can be applied throughout an organization. Good budgets effectively allocate resources, provide information for decision-making and serve as an early warning system for unforeseen events. A poor budgeting process fosters a false sense of security, provides inappropriate or inaccurate data, and reinforces the status quo. Budgets are about the organization’s story, not just the raw numbers!
Designed For
Public, private and non-profit organizations and their members – CFOs, CEOs, controllers, auditors, and managers
Objectives
Understand all facets of the budgeting process Provide techniques to improve forecasting Demonstrate how a budget can be a vital tool for overall long-term improvement Identify immediate actions that can result in measurable benefits to an organization Understand management, uses, and potential benefits of big data Employ techniques for further research
Major Subjects
Why forecasts and budgets are frequently wrong: behavioral finance; improper goal setting, games, continuing the status quo, traditional budgeting techniques Incorporating strategy into budgets: improving measurement systems; common errors, developing strategies and appropriate measurements Expanding the budgeting framework: rolling forecasts; mission-based budgeting, zero-based budgeting, post-completion evaluations, contingency planning, black swan events, identifying improvements Big data: definition, challenges, goals, current uses/examples, sources of information Analytical tools: ration analysis, benchmarking, Pareto analysis, trend analysis, regression, simulation, dashboards
Instructions
None

(SSTX537/26) Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares
2026-06-30 12:00
Event Description
S corporation taxation has a lot of pieces. There are helpful elections you can make that can potentially save your client money, but there are also rigid rules to adhere to. For example, if there is more than one class of stock, it can terminate the S corporation election. Learning how to successfully navigate these rules can make all the difference. In this course, we will discuss some of the more common specialty areas experienced by practitioners – late filing relief for S corporation elections, disproportionate distributions, and selling S corporation shares. While these items may not come up on every single Form 1120-S, you will be able to add more value to clients when they do.
Designed For
Tax and financial advisors with clients who have formed S corporations
Objectives
Recall the rules for a late S corporation election Identify the tax implications of an S corporation making disproportionate distributions to S corporation shareholders Recognize the tax rate applicable to the sale of S corporation shares
Major Subjects
Making an S corporation election and late filing relief Disproportionate distributions Selling S corporation shares Redemption rules
Instructions
None

(SSTX672/26) Surgent's Weekly Expert Hour (Original Air Date: 10/31/24)
2026-06-30 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
Income-drive repayment methods Payroll research and development tax credit IRS tax inflation adjustments for tax year 2025
Instructions
None

(SSTE421/26) Surgent's Data Security: Best Practices to Protect Your Business and Yourself
2026-06-30 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

(SSTE449/26) Surgent's Power Query Series: Useful Transformations
2026-06-30 12:00
Event Description
This course covers a number of useful transformations using Power Query (Excel version) to clean, enrich, and shape data. Coverage includes pivoting and unpivoting, filtering and grouping, fuzzy matching, and more, with hands-on exercises for users to practice these skills.Power Query is an “ETL” tool that extracts, transforms, and loads data. This tool has a user-friendly interface that enables the Excel user to connect to data sets they previously did not have access to. It also enables powerful data transformations without requiring any coding and will save the Excel user time in performing their cleanup of data. This course is the ninth in a twelve-part series, Power Query: Beginning Data Analytics for the Excel User. The series is designed so the Excel user can learn the functionality of Power Query and the many benefits of this powerful tool. Each 1-hour webcast has hands-on examples to enable the Excel user to experience the active learning of Power Query.
Designed For
Excel users who want to develop data analytics skills
Objectives
Be familiar with various useful transformations available in Power Query
Major Subjects
Data before and after transformation: unpivoting, pivoting, split to column by delimiter (by columns or rows) Filtering and grouping Fuzzy matching Hands-on examples
Instructions
Save all data sets provided to a central location on your computer

(SSTX668/26) Surgent's Weekly Expert Hour (Original Air Date: 10/03/24)
2026-06-30 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
IR-2024-253: Hurricane Helene Disaster Relie; Discussion of Varian Medical Systems, Inc. and Subsidiaries v. Commissioner court case IRS Form 7217
Instructions
None

(SSTX674/26) Surgent's Weekly Expert Hour (Original Air Date: 11/14/24)
2026-06-30 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
SEPP (72(t)) payments Anticipated policy changes post-election HSA-qualified insurance policies and coverages
Instructions
None

(SSMG422/26) Surgent's CFO/Controller's Roadmap to Success: Integrated Planning, Forecasting, and Budgeting
2026-06-30 12:00
Event Description
Is your organization changing as fast as society? If not, what will happen to it? These are questions that must be asked, and their answers will often lead to needed changes to the planning process. Many organizations spend huge amounts of money and effort at planning, forecasting, and budgeting and all too often the three disciplines are separated and not connected throughout the company. It appears that people who are doing the strategic planning aren’t talking with the people who are doing the budgeting or forecasting. Also, there is a lack of uniform accountability throughout the organization.Recent economic and political changes have shown us that our planning process must be far nimbler and allow our organization to shift rapidly. This course is designed to completely integrate the planning process and show how it can move from long-range thinking, through medium-term planning, through the annual budget, and to the monthly cash-flow forecast. This course will teach the participant how to avoid many political pitfalls that end up causing a lack of accountability and often cause the planning process to be demotivating for the staff. This isn’t just a strategic planning course or a budgeting course. It is a course that looks at the entire planning process from beginning to end and shows how much smoother it can be when it is an integrated process. While it is a technical course discussing many of the technical tricks and tips for producing a good plan, it is also a management course in that it will discuss the political aspects of planning.
Designed For
CFOs, controllers, and finance professionals
Objectives
Implement an integrated approach to planning, budgeting and forecasting for a more uniform process throughout the organization Avoid the political pitfalls that often come with the planning process and inhibit change Maximize the usefulness of the different plans developed for the organization Identify the differences between strategic and incremental planning Perform a financial risk analysis Perform an EVA analysis (PV, ROI and Modified ROI) Be familiar with the results of the case studies and exercises that reinforce key learning points throughout the course
Major Subjects
Differences between planning and budgeting Building change into the planning process The business model Strategic plan, marketing plan, and technology plan Financial forecasting and financial risk analysis Five-year operating plan and the sales/income plan Intermediate planning and capital equipment planning One-year operating plan and monthly planning Cash plan and risk plan
Instructions
None

(SSTX488/26) Surgent's Taking Advantage of Like-Kind Exchanges
2026-06-30 12:00
Event Description
When real property is sold for a gain, we always try to find ways to defer recognizing income so that it won’t be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognition of immediate taxable gain in the year of sale known as a “like-kind exchange.” Knowing how and when to utilize this provision makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals that could impact the future of this provision.
Designed For
Accounting and Finance Professionals who either represent or work for entities that own real property
Objectives
Utilize the provisions of IRC Sec 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange
Major Subjects
Understanding the history of IRC Sec 1031 Who does and does not qualify for utilizing the like-kind provisions Which properties do and do not qualify for like-kind exchanges The differences between a dealer and a non-dealer regarding like-kind exchanges How to complete a like-kind exchange The different types of like-kind exchanges The definition of boot and how it applies to like-kind exchanges Rules concerning Revenue Ruling 72-456, and Form 8824
Instructions
None

(SSTX478/26) Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges
2026-06-30 12:00
Event Description
When real property is sold for a gain, we always try to find ways to defer recognizing income so it won’t be necessary to send a check to Uncle Sam. There are two provisions within the Internal Revenue Code that allow the taxpayer to defer recognition of immediate taxable gain in the year of sale: installment sales and like-kind exchanges. Knowing how and when to utilize these provisions makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals which could impact the future of these two provisions.
Designed For
Accounting and Finance Professionals who either represent or work for entities that own real property
Objectives
Learn when and how to utilize the provisions of IRC Section 453 in order to defer recognizing gain on the sale of real property via installment sales Learn when and how to utilize the provisions of IRC Section 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchange
Major Subjects
How does the IRC define an installment sale under Section 453? When can a taxpayer utilize the provisions of IRC Section 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided How does the issue of a dealer vs. a non-dealer impact the use of the installment sale method How to report an installment sale when related parties are involved How to calculate an installment sale How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method What is a like-kind exchange as defined by IRC Section 1031 When can a taxpayer utilize the provisions of IRC Section 1031 What types of real property are eligible for like-kind exchange treatment and what types are not What is boot and how does it impact the like-kind exchange deferral How to calculate a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges
Instructions
None
