BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//South Carolina Association of CPAs - ECPv6.17.2//NONSGML v1.0//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:South Carolina Association of CPAs
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:20260901T102000
DTEND;TZID=America/Detroit:20260901T120000
DTSTAMP:20260807T001305Z
CREATED:20260807T001305Z
LAST-MODIFIED:20260807T001305Z
UID:10006676-1788258000-1788264000@sc.cpa
SUMMARY:(LITX16/27) Understanding Corporate Taxation: Formation & Shareholder Compensation
DESCRIPTION:Event Description\nWhen a new business is formed\, there are a lot of questions. What is the most tax-advantageous way to structure the entity? What issues do we need to be aware of? How should owners pay themselves? For corporations\, these questions are even tougher since they are regulated so heavily. In this course\, we will discuss how new shareholders can form a corporation tax-free. We will also discuss how basis is calculated for the shareholders\, including what to do when debt is involved. Finally\, we will discuss different ways that shareholders may be compensated and the pros and cons of each. If you want to confidently guide your corporate clients through entity formation\, basis calculations\, and compensation planning\, our Understanding Corporate Taxation series is designed for you! \nObjectives\n• Identify the necessary elements for a tax-free corporate formation under Sec 351. • State when property encumbered by debt may create a gain for a contributing shareholder. • Recognize the elements of reasonable compensation. • Identify the tax implications of Incentive Stock Options (ISOs).
URL:https://sc.cpa/event/litx16-27-understanding-corporate-taxation-formation-shareholder-compensation/
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:20260901T130000
DTEND;TZID=America/Detroit:20260901T135000
DTSTAMP:20260808T040638Z
CREATED:20260807T040425Z
LAST-MODIFIED:20260808T040638Z
UID:10007196-1788267600-1788270600@sc.cpa
SUMMARY:(LITX17/27) Exploring Client Advisory Services - Engagement Letters & Preparer Liability
DESCRIPTION:Event Description\nIn more recent times\, the tax profession has become more engagement letter driven. While engagement letters seem to get longer each tax season\, it is sometimes difficult to know when they are required and when they are not. Can I answer a quick question from a client without an engagement letter? What happens if a client does not want to sign? Can a preparer ever be liable for penalties related to an engagement? In this course\, we will examine these questions and many others related to engagement letters and preparer liability. We will talk about what is required of tax professionals and how an engagement letter protects us. Finally\, we will look at some best practices related to client engagement letters. \nObjectives\n• Recall the basic requirements for tax preparers according to Circular 230. • State the different penalties that can be assessed against tax preparers. • Identify common clauses in engagement letters. • Recognize when an engagement letter should be signed by a client.
URL:https://sc.cpa/event/litx17-27-exploring-client-advisory-services-engagement-letters-preparer-liability/
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:20260902T083000
DTEND;TZID=America/Detroit:20260902T092000
DTSTAMP:20260807T003825Z
CREATED:20260807T003825Z
LAST-MODIFIED:20260807T003825Z
UID:10006717-1788337800-1788340800@sc.cpa
SUMMARY:(LITX18/27) Understanding Corporate Taxation: Tax Credits\, Disposing of Shares & Corporate AMT
DESCRIPTION:Event Description\nCorporate taxation can be complex—but understanding it is essential for practitioners who advise business clients. This course provides a focused\, practical review of three key areas that frequently arise in corporate tax planning and compliance: corporate tax credits\, stock redemptions and dispositions\, and the Corporate Alternative Minimum Tax (CAMT).  \nIn this course\, we will examine the major corporate tax credits available —including the general business credit and its components\, as well as changes to tax credits due to recent tax legislation. We will also walk through the rules governing stock redemptions under IRC Section 302\, including the requirements for substantially disproportionate redemptions\, the treatment of redemptions as dividends versus capital transactions\, and the federal excise tax on corporate stock buybacks under Section 4501. Finally\, we will address the Corporate Alternative Minimum Tax\, its applicability to corporations with adjusted financial statement income of $1 billion or more\, and practical planning considerations. Through discussion and easy-to-follow examples\, you will leave better equipped to advise corporate clients on these important and often-tested areas of the tax law. \nObjectives\n• Recognize tax credits applicable to corporations under current law\, including components of the general business credit.• State the requirements for a substantially disproportionate redemption under IRC Section 302(b).• Identify the tax implications and reporting requirements of corporate stock acquisitions and redemptions.• State when the Corporate Alternative Minimum Tax applies to corporations and how adjusted financial statement income is determined.
URL:https://sc.cpa/event/litx18-27-understanding-corporate-taxation-tax-credits-disposing-of-shares-corporate-amt/
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:20260902T093000
DTEND;TZID=America/Detroit:20260902T111000
DTSTAMP:20260807T022512Z
CREATED:20260807T022511Z
LAST-MODIFIED:20260807T022512Z
UID:10006932-1788341400-1788347400@sc.cpa
SUMMARY:(LITX19/27) Tax Research: Secondary Sources\, Tax Positions\, & Conflicting Authority
DESCRIPTION:Event Description\nFinancial professionals are inundated with new information about the Internal Revenue Code on a daily basis. While it’s easy to dismiss unreliable social media posts or obscure websites\, it becomes much more challenging when conflicting information comes from respected\, authoritative sources. For example\, is a court decision about a tax issue more important than information directly coming from the IRS? What happens if information from the IRS is inconsistent with the law? And is there ever a time when I can rely on information given by the IRS to another taxpayer? In this course\, we will take a deep dive into secondary sources of tax authority. We will examine common conflicts\, explore how to weigh different types of guidance\, and discuss practical strategies for resolving uncertainty. Finally\, we will clarify the distinctions between giving tax advice\, preparing a tax return\, and taking a position on a return to help you navigate these situations with confidence and precision. \nObjectives\n• State key differences between common types of non-authoritative tax research sources. • Identify what a tax position is and when one is considered engaging in tax preparation. • Recall the difference between a Private Letter Ruling and a Determination Letter • Recognize how to evaluate the authority of court decisions.
URL:https://sc.cpa/event/litx19-27-tax-research-secondary-sources-tax-positions-conflicting-authority/
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:20260909T083000
DTEND;TZID=America/Detroit:20260909T094000
DTSTAMP:20260807T025709Z
CREATED:20260807T025709Z
LAST-MODIFIED:20260807T025709Z
UID:10007005-1788942600-1788946800@sc.cpa
SUMMARY:(LITX05R/27) Understanding Real Estate Taxation: Depreciation Issues & Recapture Provisions  - Rebroadcast
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/litx05r-27-understanding-real-estate-taxation-depreciation-issues-recapture-provisions-rebroadcast/
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:20260909T095000
DTEND;TZID=America/Detroit:20260909T110000
DTSTAMP:20260808T040831Z
CREATED:20260807T021926Z
LAST-MODIFIED:20260808T040831Z
UID:10006913-1788947400-1788951600@sc.cpa
SUMMARY:(LITX21/27) Exploring Client Advisory Services - New Business Compliance & Working with a Tax Preparer
DESCRIPTION:Event Description\nWhen you are first getting started with a new business\, the amount of compliance paperwork can be overwhelming! You want to do things right – but what does that mean? In this segment of the Exploring Client Advisory Services Series\, we will talk about some basics for getting setup in a new state. We will talk about basic payroll reports to be filed\, state registrations\, and when we need to withhold for our employees. What about estimated taxes? We have you covered there too. We will talk about who needs to file estimated taxes and how to save a few bucks when working with your tax practitioner. This is a fantastic course if you are new business owner just trying to figure out where to begin! \nObjectives\n• Recognize when a business may need to file a state registration or trade name. • Identify basic payroll tax reports that need to be filed. • Recognize when estimated taxes need to be made. • Identify the basic documents that a new business owner needs to give a tax preparer.
URL:https://sc.cpa/event/litx21-27-exploring-client-advisory-services-new-business-compliance-working-with-a-tax-preparer/
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:20260910T103000
DTEND;TZID=America/Detroit:20260910T121000
DTSTAMP:20260811T040700Z
CREATED:20260807T015617Z
LAST-MODIFIED:20260811T040700Z
UID:10006867-1789036200-1789042200@sc.cpa
SUMMARY:(LITX62/27) Tax Planning: Multi-State Work\, Residency & Withholding - Rebroadcast
DESCRIPTION:Event Description\nUnderstand the complex tax challenges created by today’s mobile workforce and multi-state operations. This course provides practical guidance on residency determinations\, state sourcing rules\, and withholding obligations to help you manage compliance and reduce client risk. \nObjectives\n• Apply planning steps; assess impacts; build a client/company checklist. • Identify high-risk positions\, documentation requirements\, and audit triggers; strengthen workpaper support. • 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.
URL:https://sc.cpa/event/litx62-27-tax-planning-multi-state-work-residency-withholding-rebroadcast/
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:20260916T083000
DTEND;TZID=America/Detroit:20260916T092000
DTSTAMP:20260808T040835Z
CREATED:20260807T013909Z
LAST-MODIFIED:20260808T040835Z
UID:10006822-1789547400-1789550400@sc.cpa
SUMMARY:(LITX22/27) Exploring Client Advisory Services - Hiring New Workers & Payroll Taxes
DESCRIPTION:Event Description\nWhen a new employee is hired\, there are a lot of things the employer needs to take care of. Aside from getting employment contracts signed\, training lined up\, and the new hire breakfast planned\, employers are tasked with making sure all of the payroll forms are filled out. For many small business owners\, this can be a source of anxiety. They often wonder if they have everything they need. They also hear horror stories about potential IRS penalties for not having all of the boxes checked. In this course\, we will be exploring the payroll compliance side of hiring new employees. From the alphabet soup of forms that need to be filled out to the initial payroll tax forms\, we have you covered if you are a new practitioner or new business owner! We will even discuss the surprisingly difficult to navigate world of unemployment insurance as well! \nObjectives\n• Recognize the tax compliance obligations when a new client is hired. • Identify ongoing tax obligations including Form 941 and 940 filings. • State where unemployment insurance should be paid.
URL:https://sc.cpa/event/litx22-27-exploring-client-advisory-services-hiring-new-workers-payroll-taxes/
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:20260916T093000
DTEND;TZID=America/Detroit:20260916T102000
DTSTAMP:20260808T040832Z
CREATED:20260807T001710Z
LAST-MODIFIED:20260808T040832Z
UID:10006686-1789551000-1789554000@sc.cpa
SUMMARY:(LITX23/27) Exploring Client Advisory Services - Tax Due Dates & Penalties
DESCRIPTION:Event Description\nIt is a sickening feeling for a practitioner when they realize that a tax due date has been missed. Immediately\, certain questions come to mind: Am I going to owe a penalty? Should I file late? And most importantly\, is there anything I can do to remedy this situation? Through easy-to-follow examples and discussion\, this course will explore the tax calendar and key due dates. We will examine what to do if a client misses a deadline and what potential relief may be available. \nObjectives\n• Recognize Identify key tax due dates by entity type. • Recognize how late filing\, late payment\, and other common penalties are calculated. • Recall common information\, return due dates and applicable penalties. • State first time abatement relief qualifications and other common remedies.
URL:https://sc.cpa/event/litx23-27-exploring-client-advisory-services-tax-due-dates-penalties/
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:20260916T103000
DTEND;TZID=America/Detroit:20260916T112000
DTSTAMP:20260808T040635Z
CREATED:20260807T040845Z
LAST-MODIFIED:20260808T040635Z
UID:10007213-1789554600-1789557600@sc.cpa
SUMMARY:(LITX24/27) Exploring Client Advisory Services - Types of Business Entities
DESCRIPTION:Event Description\nStarting a business is tough! There are lots of decisions to be made and things to think about. You may feel like you have a great idea. You have done your marketing research\, developed a prototype\, and even looked at locations for your new office. Then it dawns on you…what type of entity do I need to be? Is there really an advantage to choosing one entity type over the other? In this class\, we will dig into the differences between entity types – from taxes to liability. We will even say some things about which entity types are harder to get set up! \nObjectives\n• Identify differences in how business entity types are taxed for income tax purposes. • Recognize how personal financial planning for a business owner is related to financial planning for a flow-through entity business. • Identify how S-Corporations are taxed for self-employment tax purposes. • Recognize double-taxation and when it applies.
URL:https://sc.cpa/event/litx24-27-exploring-client-advisory-services-types-of-business-entities/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
END:VCALENDAR