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X-WR-CALDESC:Events for South Carolina Association of CPAs
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BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261006T130000
DTEND;TZID=America/Detroit:20261006T144000
DTSTAMP:20260807T020919Z
CREATED:20260807T020919Z
LAST-MODIFIED:20260807T020919Z
UID:10006886-1791291600-1791297600@sc.cpa
SUMMARY:(LITX68/27) Modernizing the §1031 Exchange: Using Delaware Statutory Trusts to Better Serve Clients
DESCRIPTION:Event Description\nInternal Revenue Service Code Section §1031:“No gain or loss shall be recognized on the exchange of property held for productive use in a trade or business\, or for investment purposes if such property is exchanged solely for property of like-kind\, which is to be held for productive use in trade or business or for investment purposes.” \nLearn how §1031 exchanges can help clients defer taxes while preserving investment flexibility. This session explores the essential requirements of a successful exchange\, the role of the Qualified Intermediary\, and how Delaware Statutory Trusts (DSTs) may serve as replacement property. Participants will gain insight into key tax considerations\, including capital gain\, depreciation recapture\, and Net Investment Income Tax (NIIT)\, while evaluating the benefits and limitations of DSTs. The course also highlights best practices for collaborating with attorneys\, financial advisors\, QIs\, and DST sponsors to support client outcomes. \nObjectives\nAfter this course\, participants should be able to: \n\nIdentify the core requirements of a valid §1031 exchange. \nExplain the role of the Qualified Intermediary (QI). \nDescribe how a Delaware Statutory Trust (DST) may qualify as replacement property. \nRecognize tax issues including Capital Gain\, Depreciation Recapture\, & NIIT. \nEvaluate DST advantages\, limitations\, and suitability concerns. \nCollaborate effectively with the client’s wealth management team (i.e. attorneys\, QIs\, DST sponsor(s)\, and financial advisors).
URL:https://sc.cpa/event/litx68-27-modernizing-the-%c2%a71031-exchange-using-delaware-statutory-trusts-to-better-serve-clients/
CATEGORIES:Livestream
ORGANIZER;CN="John Newhouse":MAILTO:john.newhouse@vineyardasset.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261008T110000
DTEND;TZID=America/Detroit:20261008T115000
DTSTAMP:20260807T004714Z
CREATED:20260807T004714Z
LAST-MODIFIED:20260807T004714Z
UID:10006733-1791457200-1791460200@sc.cpa
SUMMARY:(LITX67/27) Use IRS Rules to Get the IRS Out of Your Retirement
DESCRIPTION:Event Description\nYour clients with IRAs\, 401(k)s\, 403(b)s or other qualified accounts have a big tax bill coming their way.  They will face: \nRequired Minimum Distributions.Growing tax bill as accounts grow.Beneficiaries with the tax burden for required account liquidation within 10 years. \nThe IRS is in control.  In this session learn a little known strategy that will: \nReduce your client’s tax bill.Minimize market risk.Increase Legacy.Put clients back in control of their money.
URL:https://sc.cpa/event/litx67-27-use-irs-rules-to-get-the-irs-out-of-your-retirement/
CATEGORIES:Livestream
ORGANIZER;CN="Mary Read%2C CPC%2C QPA%2C CPFA%2C CBS":MAILTO:mary.read@penegra.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261014T083000
DTEND;TZID=America/Detroit:20261014T101000
DTSTAMP:20260808T040630Z
CREATED:20260807T002220Z
LAST-MODIFIED:20260808T040630Z
UID:10006692-1791966600-1791972600@sc.cpa
SUMMARY:(LITX26/27) Tax Research & Documentation: Defensible Positions & Penalty Protection
DESCRIPTION:Event Description\nLearn how to build and defend well-supported tax positions while minimizing exposure to penalties and preparer risk. This course focuses on effective tax research techniques and documentation practices that withstand scrutiny and support ethical\, defensible client advice. \nObjectives\n• High-value flagship course (expanded objectives below). • 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. • Evaluate fact patterns to select treatment\, elections\, and documentation steps. 
URL:https://sc.cpa/event/litx26-27-tax-research-documentation-defensible-positions-penalty-protection/
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:20261014T102000
DTEND;TZID=America/Detroit:20261014T120000
DTSTAMP:20260808T040840Z
CREATED:20260807T020456Z
LAST-MODIFIED:20260808T040840Z
UID:10006876-1791973200-1791979200@sc.cpa
SUMMARY:(LITX27/27) Lifecycle Financial Planning - Qualified Retirement Plans
DESCRIPTION:Event Description\nHaving sufficient assets to live a comfortable and secure retirement is one of the concerns that many people face. This concern cannot be resolved without having a solid retirement plan. In this course\, we will discuss the foundation of most people’s retirement planning – qualified plans. We will discuss the types of qualified plans\, how they are taxed\, and when they might be useful to clients. Through discussion and real-world examples\, we will explore the basic RMD rules from qualified plans and when a distribution may qualify for a penalty exception. \nObjectives\n• Recall key differences between qualified and non-qualified plans. • Identify situations where it is better to use Roth Retirement Plans vs. Traditional Retirement Plans. • Recognize key differences between SEPs and SIMPLE plans. • Recall early distribution penalties & exceptions. • Determine key considerations for setting up a retirement plan for a company.
URL:https://sc.cpa/event/litx27-27-lifecycle-financial-planning-qualified-retirement-plans/
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:20261014T130000
DTEND;TZID=America/Detroit:20261014T141000
DTSTAMP:20260808T040836Z
CREATED:20260807T040441Z
LAST-MODIFIED:20260808T040836Z
UID:10007200-1791982800-1791987000@sc.cpa
SUMMARY:(LITX28/27) Lifecycle Financial Planning - Getting Money to Small Business Owners
DESCRIPTION:Event Description\nFinancial planning for a small business is inherently tied with the owner. When you plan for the future of the company\, you are planning for the individual as well. Trying to get the owner additional cash from his/her company is a common issue faced by many advisors. However\, it is important to realize that the form of that cash movement may result in very different tax implications. Using easy to understand examples and cases\, this course will explore the common methods used to transfer cash from a small business to the owner him/herself. We will look at how the tax implications differ depending on entity type and the form of payment. \nObjectives\n• Compare the basic tax implications of distributions from a C-Corporation\, S-Corporation\, and Partnership. • Calculate the tax implications of cash distributions and property distributions from S-Corporations and Partnerships.• Calculate tax basis for a partnership and an S-Corporation. • Identify the factors that establish reasonable compensation\, reasonable rent\, and reasonable loans between a closely-held entity and its owner.
URL:https://sc.cpa/event/litx28-27-lifecycle-financial-planning-getting-money-to-small-business-owners/
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:20261028T083000
DTEND;TZID=America/Detroit:20261028T092000
DTSTAMP:20260808T040633Z
CREATED:20260807T003117Z
LAST-MODIFIED:20260808T040633Z
UID:10006703-1793176200-1793179200@sc.cpa
SUMMARY:(LITX30/27) Lifecycle Financial Planning - Calculating Education Needs\, the FAFSA & Education Credits
DESCRIPTION:Event Description\nAs the cost of higher education continues to climb\, paying for college has become a much bigger strain on the wallets of American families. For this reason\, a greater value has been placed on education planning. However\, knowing how financial aid and education credits fit together is a challenge for the practitioner. Perhaps an even bigger challenge may be quantifying the education need in the first place\, so that it can be incorporated into the financial plan. In this course\, we will address these emerging areas of financial planning and give you tips to successfully navigating the education planning puzzle! \nObjectives\n• State how to calculate the education needs of a client. • Identify how financial need is calculated on the FAFSA. • Recognize the differences between the different education tax credits.
URL:https://sc.cpa/event/litx30-27-lifecycle-financial-planning-calculating-education-needs-the-fafsa-education-credits/
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:20261028T093000
DTEND;TZID=America/Detroit:20261028T111000
DTSTAMP:20260808T040729Z
CREATED:20260807T031953Z
LAST-MODIFIED:20260808T040729Z
UID:10007071-1793179800-1793185800@sc.cpa
SUMMARY:(LITX31/27) Lifecycle Financial Planning: Tax Planning - Depreciation
DESCRIPTION:Event Description\nDepreciation can be a very large and important deduction for owners of rental properties and small businesses. It can allow these taxpayers to be cash flow positive while declaring significantly less taxable income. However\, this gets tricky. Are there elections we can make that may help us in later tax years? When does depreciation need to be recaptured? And when can missed depreciation deductions be made up? Using easy to follow examples and discussion\, we will explore these issues and many others\, so that we can get the best results possible for this unique group of clients! \nObjectives\n• Recognize the different accelerated depreciation methods available and when they can be used. • State how depreciation recapture differs under Sec 1245\, Sec 1250\, and Sec 291. • Identify different planning techniques available utilizing depreciation.
URL:https://sc.cpa/event/litx31-27-lifecycle-financial-planning-tax-planning-depreciation/
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:20261028T131000
DTEND;TZID=America/Detroit:20261028T140000
DTSTAMP:20260808T040839Z
CREATED:20260806T225816Z
LAST-MODIFIED:20260808T040839Z
UID:10006556-1793193000-1793196000@sc.cpa
SUMMARY:(LITX32/27) Lifecycle Financial Planning: Estate Planning - Form 1041 Basics
DESCRIPTION:Event Description\nAfter the loss of a loved one\, nothing can be more stressful to the client than trying to deal with tax filings. As practitioners\, we can make the lives of clients dealing with these losses much easier if we can help them navigate these forms. In this course\, we will discuss some of the opportunities on Form 1041. We will discuss basic tax strategy\, elections that may be made\, as well as opportunities that may be available. By understanding these things\, you will be in a better position to give grieving clients the best advice possible during difficult times. \nObjectives\n• Identify who needs to file a Form 1041 Income Tax Return. • State common deductions and elections available for estates on Form 1041. • Recognize the key considerations when making a distribution to beneficiaries.
URL:https://sc.cpa/event/litx32-27-lifecycle-financial-planning-estate-planning-form-1041-basics/
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:20261028T141000
DTEND;TZID=America/Detroit:20261028T150000
DTSTAMP:20260808T040730Z
CREATED:20260807T000817Z
LAST-MODIFIED:20260808T040730Z
UID:10006667-1793196600-1793199600@sc.cpa
SUMMARY:(LITX33/27) Keeping Up with the Tax Code - Required Minimum Distributions
DESCRIPTION:Event Description\nWhether you are an experienced veteran or new to the industry\, one of the toughest parts of being a tax practitioner is keeping up with all of the changes in tax legislation. The Keeping Up the Code series takes a look at recent changes to tax law from a practitioner perspective. We don’t just hurl code sections at you without explanation. Using examples\, problems\, and plain explanations\, we explore a mix of new tax issues and areas of the code that tend to be misunderstood in a practical and straight-forward way. In this session\, we will explore Required Minimum Distribution rules\, as well as changes that have been made in light of SECURE 1\, SECURE 2\, and other recent IRS pronouncements. \nObjectives\n• Identify the correct age in which RMDs need to begin after recent tax legislation. • State differences between RMDs for IRAs and Qualified Plans. • Recognize how RMDs are treated for inherited IRAs.
URL:https://sc.cpa/event/litx33-27-keeping-up-with-the-tax-code-required-minimum-distributions/
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:20261029T083000
DTEND;TZID=America/Detroit:20261029T092000
DTSTAMP:20260808T040834Z
CREATED:20260807T020913Z
LAST-MODIFIED:20260808T040834Z
UID:10006884-1793262600-1793265600@sc.cpa
SUMMARY:(LITX34/27) Keeping Up with the Tax Code - Virtual Currency
DESCRIPTION:Event Description\nWhether you are an experienced veteran or new to the industry\, one of the toughest parts of being a tax practitioner is keeping up with all of the changes in tax legislation. The Keeping Up the Tax Code series takes a look at recent changes to tax law from a practitioner perspective. We don’t just hurl code sections at you without explanation. Using examples\, problems\, and plain explanations\, we explore a mix of new tax issues and areas of the code that tend to be misunderstood in a practical and straight-forward way. In this session\, we will explore the nuances of virtual currency and some lesser-known areas of compliance and reporting. \nObjectives\n• State which virtual currency transactions result in gains and losses for the taxpayer? • Recognize the difference in tax treatment between a hard fork and a soft fork? • Identify the tax effects of charitable contributions of virtual currency.
URL:https://sc.cpa/event/litx34-27-keeping-up-with-the-tax-code-virtual-currency/
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:20261029T130000
DTEND;TZID=America/Detroit:20261029T135000
DTSTAMP:20260811T040640Z
CREATED:20260807T025711Z
LAST-MODIFIED:20260811T040640Z
UID:10007006-1793278800-1793281800@sc.cpa
SUMMARY:(LITX35/27) Lifecycle Financial Planning: Tax Planning - Qualified Business Income Deduction
DESCRIPTION:Event Description\nEven though it has been around several years\, many practitioners fail to take full advantage of the QBI deduction due to its complexity and many nuances. In this course\, we will discuss how to maximize the QBI deduction. We will get into the details of what QBI includes (and doesn’t include)\, which entity structures work best for the QBI deduction\, and what to do if we have negative QBI. While the QBI deduction is only one deduction on the tax return\, for small business owners\, it may be the largest and most important deduction that they can take! \nObjectives\n• State which activities are eligible for a QBI deduction and any limitations. • Identify planning techniques to increase the QBI deduction. • Recognize which entity types may increase an equity owner’s QBI deduction.
URL:https://sc.cpa/event/litx35-27-lifecycle-financial-planning-tax-planning-qualified-business-income-deduction/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
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