BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//South Carolina Association of CPAs - ECPv6.16.4//NONSGML v1.0//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-ORIGINAL-URL:https://sc.cpa
X-WR-CALDESC:Events for South Carolina Association of CPAs
REFRESH-INTERVAL;VALUE=DURATION:PT1H
X-Robots-Tag:noindex
X-PUBLISHED-TTL:PT1H
BEGIN:VTIMEZONE
TZID:America/Detroit
BEGIN:DAYLIGHT
TZOFFSETFROM:-0500
TZOFFSETTO:-0400
TZNAME:EDT
DTSTART:20250309T070000
END:DAYLIGHT
BEGIN:STANDARD
TZOFFSETFROM:-0400
TZOFFSETTO:-0500
TZNAME:EST
DTSTART:20251102T060000
END:STANDARD
BEGIN:DAYLIGHT
TZOFFSETFROM:-0500
TZOFFSETTO:-0400
TZNAME:EDT
DTSTART:20260308T070000
END:DAYLIGHT
BEGIN:STANDARD
TZOFFSETFROM:-0400
TZOFFSETTO:-0500
TZNAME:EST
DTSTART:20261101T060000
END:STANDARD
BEGIN:DAYLIGHT
TZOFFSETFROM:-0500
TZOFFSETTO:-0400
TZNAME:EDT
DTSTART:20270314T070000
END:DAYLIGHT
BEGIN:STANDARD
TZOFFSETFROM:-0400
TZOFFSETTO:-0500
TZNAME:EST
DTSTART:20271107T060000
END:STANDARD
END:VTIMEZONE
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260701T102000
DTEND;TZID=America/Detroit:20260701T125000
DTSTAMP:20260619T045937
CREATED:20260515T011715Z
LAST-MODIFIED:20260619T041217Z
UID:10005876-1782901200-1782910200@sc.cpa
SUMMARY:(LITX01/27) Lifecycle Financial Planning: Tax Planning - Rental Real Estate
DESCRIPTION:Event Description\nThe taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways\, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity\, too. How do you know if someone is a real estate professional? In this course\, we will explore all these issues and many more! Through real-world examples and discussion\, this episode in our Lifecycle Financial Planning series will delve into exceptions to rental status\, qualifications for material participation\, and requirements for active status. Additionally\, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture. In other words\, you’ll walk away with lots of exceptions and planning ideas for your real estate clients! \nObjectives\nRecall exceptions to rental status in the Regulations Identify the different types of depreciation recapture that apply to rental properties Recognize tax planning opportunities for personal and vacation properties Identify how the Sec 1237 safe harbor may be used to avoid ordinary income tax treatment on divided land parcel sales
URL:https://sc.cpa/event/litx01-27-lifecycle-financial-planning-tax-planning-rental-real-estate/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260702T130000
DTEND;TZID=America/Detroit:20260702T144000
DTSTAMP:20260619T045937
CREATED:20260515T005713Z
LAST-MODIFIED:20260616T041107Z
UID:10005652-1782997200-1783003200@sc.cpa
SUMMARY:(LITX02/27) Tax Planning: Capital Gains\, Loss Harvesting & Basis Planning
DESCRIPTION:Event Description\nPlan smarter and preserve more value with practical strategies for managing capital gains\, harvesting losses\, and optimizing tax basis decisions. This course equips practitioners with actionable planning techniques to minimize tax impact and improve outcomes for clients and businesses. \nObjectives\nApply planning steps; assess impacts; build a client/company checklist. Use checklists and review steps to reduce errors in entity and individual workflows. Apply current federal and South Carolina guidance to common filing\, planning\, and compliance scenarios. Identify high-risk positions\, documentation requirements\, and audit triggers; strengthen workpaper support. Evaluate fact patterns to select treatment\, elections\, and documentation steps.
URL:https://sc.cpa/event/litx02-27-tax-planning-capital-gains-loss-harvesting-basis-planning/
CATEGORIES:Livestream
ORGANIZER;CN="J. William Strickland%2C CPA%2C MBA%2C JD":MAILTO:wstrickland@jwspa.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260709T130000
DTEND;TZID=America/Detroit:20260709T150000
DTSTAMP:20260619T045937
CREATED:20260515T011319Z
LAST-MODIFIED:20260619T041027Z
UID:10005835-1783602000-1783609200@sc.cpa
SUMMARY:(LITX04/27) Understanding Partnership Taxation - Basis & Contributions
DESCRIPTION:Event Description\nCalculating partnership basis is one of the most important things that we do as practitioners. However\, it is also one of the most confusing. When we use the term basis\, we really could be referring to one of three different things! This course will explore the differences between inside basis\, outside basis\, and 704(b) basis. Through several examples and practice problems\, we will show you how to easily distinguish between these terms. We will also explore the tax implications of initial contributions of property to a partnership. \nObjectives\nCalculate Inside Basis\, Outside Basis\, and 704(b) Basis. Recognize the concept of Substantial Economic Effect. List the three requirements that need to be present for an allocation to be deemed to have Economic Effect. Calculate the reallocation of items of gains and loss under IRC 704(b) when a qualified income offset is present.  Recognize the tax effects of transferring cash\, property\, and services to a partnership. Recall the tax effects of contributing assets to a partnership that are encumbered by debt.
URL:https://sc.cpa/event/litx04-27-understanding-partnership-taxation-basis-contributions/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260714T083000
DTEND;TZID=America/Detroit:20260714T094000
DTSTAMP:20260619T045937
CREATED:20260515T010131Z
LAST-MODIFIED:20260619T041125Z
UID:10005698-1784017800-1784022000@sc.cpa
SUMMARY:(LITX05/27) Understanding Real Estate Taxation: Depreciation Issues & Recapture Provisions
DESCRIPTION:Event Description\nThe taxation of real estate can lead to some surprising results – especially when property is sold. Depreciation recapture can negatively impact a taxpayer’s taxable income in the year of the sale and lead to an unexpected tax bill. In this course\, we will use practical examples and illustrations to explore the different types of recapture provisions pertaining to real estate. We will then discuss when relief may be available for a taxpayer who may have forgotten to take depreciation deductions in previous tax years. \nObjectives\n \n· Recall the tax attributes of 1231 property. \n· State the tax effects of 1245 and 1250 recapture provisions. \n· Recognize when Sec 291 recapture might be applicable. \n· Identify the tax effects of the “allowed or allowable” rule.
URL:https://sc.cpa/event/litx05-27-tax-planning-depreciation-issues-recapture-provisions/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260715T083000
DTEND;TZID=America/Detroit:20260715T115000
DTSTAMP:20260619T045937
CREATED:20260515T010125Z
LAST-MODIFIED:20260611T041128Z
UID:10005691-1784104200-1784116200@sc.cpa
SUMMARY:(LITX06/27) Client Advisory Services Tax Update – Spring 2026
DESCRIPTION:Event Description\nIf you are a client-facing tax practitioner that is looking for a tax update that gives practical advice without all the fluff\, this is the course for you! Since the passage of the One Big Beautiful Bill Act\, there has been several pieces of additional guidance from the IRS. In this course\, we will explore recent guidance on the tip deduction\, overtime deduction\, and bonus depreciation. Additionally\, we will clarify who may still be able to get an ERC refund\, as well as examine the DOL proposed rules on worker classification. If that were not enough\, we will also take a look at some of the scams that practitioners and clients may be exposed to related to the new tax laws. It is all in this tax update – made especially for those professionals in client advisory services!  \nObjectives\n• Identify recent guidance related to the OBBBA related to businesses • Recall how the proposed DOL rule changes the rules for identifying independent contractors and employees. • Recognize reporting requirements for Form 8308 when there is a sale of a partnership interest. • Identify common scams practitioners might face related to the OBBBA.
URL:https://sc.cpa/event/litx06-27-client-advisory-services-tax-update-spring-2026/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260715T130000
DTEND;TZID=America/Detroit:20260715T141000
DTSTAMP:20260619T045937
CREATED:20260518T162507Z
LAST-MODIFIED:20260619T041117Z
UID:10005878-1784120400-1784124600@sc.cpa
SUMMARY:(LITX07/27) Understanding Partnership Taxation - Debt Allocations
DESCRIPTION:Event Description\nHow debt is allocated to the partners in a partnership is important. It dictates how much money may be taken tax-free as a distribution\, the losses that flow down to the partners\, and the gain or loss on the sale of a partnership interest. However\, the allocation of debt can differ depending on the type of debt that it is and the type of partner we are talking about. Not to mention that 704(c) can complicate things. And what in the world is a constructive liquidation scenario? In this session of Understanding Partnership Taxation\, we will tackle the concept of debt allocations – how you do it\, what it means\, and why you do it! \nObjectives\nState how debt allocations affect the calculation of a partner’s basis in the partnership  \nRecognize how recourse and nonrecourse debt are allocated to partners  \nIdentify the tax effects of 704(c) on contributed property
URL:https://sc.cpa/event/litx07-27-understanding-partnership-taxation-debt-allocations/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260716T083000
DTEND;TZID=America/Detroit:20260716T101000
DTSTAMP:20260619T045937
CREATED:20260515T011113Z
LAST-MODIFIED:20260611T041013Z
UID:10005798-1784190600-1784196600@sc.cpa
SUMMARY:(LITX08/27) Tax Planning: Charitable Giving\, DAFs & Documentation
DESCRIPTION:Event Description\nNavigate the tax advantages of charitable giving with confidence while avoiding costly compliance mistakes. This course covers effective use of donor-advised funds (DAFs) and the documentation requirements CPAs need to support deductions and withstand IRS scrutiny. \nObjectives\nApply planning steps; assess impacts; build a client/company checklist. Apply current federal and South Carolina guidance to common filing\, planning\, and compliance scenarios. Use checklists and review steps to reduce errors in entity and individual workflows. Identify high-risk positions\, documentation requirements\, and audit triggers; strengthen workpaper support. Evaluate fact patterns to select treatment\, elections\, and documentation steps.
URL:https://sc.cpa/event/litx08-27-tax-planning-charitable-giving-dafs-documentation/
CATEGORIES:Livestream
ORGANIZER;CN="J. William Strickland%2C CPA%2C MBA%2C JD":MAILTO:wstrickland@jwspa.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260716T102000
DTEND;TZID=America/Detroit:20260716T120000
DTSTAMP:20260619T045937
CREATED:20260515T005814Z
LAST-MODIFIED:20260528T042118Z
UID:10005662-1784197200-1784203200@sc.cpa
SUMMARY:(LITX09/27) South Carolina Tax Update (Core)
DESCRIPTION:Event Description\nStay current on the latest South Carolina tax law changes that impact individuals\, businesses\, and practitioners. This core update provides clear\, practical guidance on new legislation\, conformity issues\, and compliance considerations you need to advise clients with confidence. \nObjectives\nIdentify SC-specific issues; reduce common errors; apply SC considerations in practice. Use checklists and review steps to reduce errors in entity and individual workflows. Apply current federal and South Carolina guidance to common filing\, planning\, and compliance scenarios. Evaluate fact patterns to select treatment\, elections\, and documentation steps. Identify high-risk positions\, documentation requirements\, and audit triggers; strengthen workpaper support.
URL:https://sc.cpa/event/litx09-27-south-carolina-tax-update-core/
CATEGORIES:Livestream
ORGANIZER;CN="J. William Strickland%2C CPA%2C MBA%2C JD":MAILTO:wstrickland@jwspa.com
END:VEVENT
END:VCALENDAR