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:20261202T083000
DTEND;TZID=America/Detroit:20261202T115000
DTSTAMP:20260806T234020Z
CREATED:20260806T234019Z
LAST-MODIFIED:20260806T234020Z
UID:10006621-1796200200-1796212200@sc.cpa
SUMMARY:(LITX39/27) Practice & Regulatory Update for Financial Advisors – End of Year 2026
DESCRIPTION:Event Description\nThe regulatory world is complex for financial advisors. Not only are you subject to SEC and FINRA regulations\, but also what the IRS does as well. Clients expect you to be on top of what is happening in the world of investing\, insurance\, and taxes. It is not enough to just know the code section or the final rule affecting them. Your clients want to know how changes and updates affect their financial well-being. And what if you are a Certified Financial Planner? Then we need to worry about CFP Board too! It is enough to make your head spin! \nThat’s where our quarterly practice and regulatory update can help. In this 4-hour update\, we will focus on year-end financial and tax planning strategies for your advisory clients\, review SEC regulatory priorities heading into 2027\, and discuss estate planning opportunities arising from OBBBA’s enhanced exemption amounts. We’ll also cover year-end retirement planning strategies\, RMD considerations for year-end client meetings\, and new CFP continuing education reporting requirements. Don’t worry. We won’t just hurl code sections at you. Using practical and easy to understand examples\, we will illustrate the concepts that mean the most to you – so you will be well-prepared for the many things that a client throws your way! \nObjectives\n• State year-end financial and tax planning strategies for advisory clients under current law.• Identify SEC regulatory priorities and new compliance requirements heading into 2027.• Recognize estate planning opportunities arising from OBBBA-enhanced exemption amounts.• Recall year-end retirement account and RMD planning considerations for advisory clients.• State new CFP continuing education reporting requirements and credentialing updates.
URL:https://sc.cpa/event/litx39-27-practice-regulatory-update-for-financial-advisors-end-of-year-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:20261202T130000
DTEND;TZID=America/Detroit:20261202T135000
DTSTAMP:20260811T041339Z
CREATED:20260807T012710Z
LAST-MODIFIED:20260811T041339Z
UID:10006797-1796216400-1796219400@sc.cpa
SUMMARY:(LITX40/27) Keeping Up with the Tax Code - Basis Calculations for S-Corps & Partnerships
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 with 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 differences in the basis calculation between S-Corps and partnerships. We will also explore when an owner may have debt basis. \nObjectives\n• State the differences between basis calculations for a partnership and an S-Corporation. • Identify when debt increases basis in an S-Corporation and partnership. • Recall the effects of PPP loan forgiveness on S-Corporation shareholder basis and partnership basis.
URL:https://sc.cpa/event/litx40-27-keeping-up-with-the-tax-code-basis-calculations-for-s-corps-partnerships/
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:20261203T130000
DTEND;TZID=America/Detroit:20261203T144000
DTSTAMP:20260807T000316Z
CREATED:20260807T000314Z
LAST-MODIFIED:20260807T000316Z
UID:10006654-1796302800-1796308800@sc.cpa
SUMMARY:(LITX13R/27) 2026 State Tax Trends - Rebroadcast
DESCRIPTION:Event Description\nStay ahead of state and local tax risk with focused guidance tailored to South Carolina requirements. This course addresses nexus standards\, employee and vendor withholding issues\, and audit readiness strategies to help manage SALT exposure with confidence. \nObjectives\nRecognize SALT triggers; apply SC considerations; prepare for audit questions. 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/litx13r-27-2026-state-tax-trends-rebroadcast/
CATEGORIES:Livestream
ORGANIZER;CN="Jeremy L. Migliara%2C CPA":MAILTO:jeremy.migliara@apricusbc.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261204T083000
DTEND;TZID=America/Detroit:20261204T115000
DTSTAMP:20260807T023418Z
CREATED:20260807T023418Z
LAST-MODIFIED:20260807T023418Z
UID:10006944-1796373000-1796385000@sc.cpa
SUMMARY:(LITX42/27) Client Advisory Services Tax Update – End of Year 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! As the year winds down\, CAS professionals face a wave of year-end deadlines\, planning opportunities\, and questions from clients. In this course\, we’ll cover year-end payroll and information reporting obligations\, IRS enforcement priorities heading into 2027\, and new forms and filing requirements taking effect in the next filing season. We’ll also explore employee benefit plan year-end considerations and provide a clear summary of where OBBBA implementation stands as the year closes—so you can advise clients with confidence. It is all in this tax update – made especially for those professionals in client advisory services! \nObjectives\n• State year-end payroll tax and information reporting obligations for CAS professionals and their clients.• Identify IRS enforcement priorities and audit focus areas heading into the 2027 filing season.• Recognize new or revised tax forms and filing requirements taking effect for 2027.• Recall employee benefit plan contribution limits and year-end planning opportunities for 2026.
URL:https://sc.cpa/event/litx42-27-client-advisory-services-tax-update-end-of-year-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:20261204T130000
DTEND;TZID=America/Detroit:20261204T141000
DTSTAMP:20260811T041019Z
CREATED:20260807T034537Z
LAST-MODIFIED:20260811T041019Z
UID:10007146-1796389200-1796393400@sc.cpa
SUMMARY:(LITX43/27) Understanding S-Corp Taxation - Shareholder Basis\, AAA & Retained Earnings
DESCRIPTION:Event Description\nEven though they have been around for several years\, the tax laws pertaining to S-Corporations remain some of the more difficult areas of the Internal Revenue Code. Given the rising popularity of S-Corporations\, understanding how shareholder basis and the equity section of the balance sheet work together for tax purposes is imperative for nearly any tax practitioner. In this course\, we will discuss this relationship. Using examples and illustrations\, we will show how contributions\, operating transactions\, and distributions affect both shareholder basis as well as equity. \nObjectives\n• Recognize the tax rate applicable to the sale of S-Corporation shares. Recognize the formula for calculating S-Corp Shareholder basis. • Identify the items of income and deduction that are allocated to AAA\, PTI\, AE&P\, and OAA. • Calculate the tax effects of a distribution on shareholder basis and AAA.
URL:https://sc.cpa/event/litx43-27-understanding-s-corp-taxation-shareholder-basis-aaa-retained-earnings/
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:20261208T083000
DTEND;TZID=America/Detroit:20261208T094000
DTSTAMP:20260811T040825Z
CREATED:20260807T025529Z
LAST-MODIFIED:20260811T040825Z
UID:10006998-1796718600-1796722800@sc.cpa
SUMMARY:(LITX44/27) Keeping Up with the Tax Code - Schedules K-2 & K-3
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 filing requirements\, reporting\, and penalties for Schedules K-2 & K-3. \nObjectives\n• Identify situations where a Schedule K-2 or K-3 must be filed for a partnership or S-Corporation. • State potential penalties for not filing a Schedule K-2 and K-3. • Identify potential remedies to failure to file Schedule K-2 or K-3.
URL:https://sc.cpa/event/litx44-27-keeping-up-with-the-tax-code-schedules-k-2-k-3/
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:20261208T095000
DTEND;TZID=America/Detroit:20261208T131000
DTSTAMP:20260811T041240Z
CREATED:20260806T225408Z
LAST-MODIFIED:20260811T041240Z
UID:10006551-1796723400-1796735400@sc.cpa
SUMMARY:(LITX45/27) Federal Tax Update for Businesses – End of Year 2026
DESCRIPTION:Event Description\nBeing a tax practitioner over the last few years has been tough! The tax landscape is constantly changing\, and this shows no signs of slowing down. With the passage of the One Big Beautiful Bill Act (OBBBA) and the more recent guidance about it\, there’s even more for practitioners to keep up with. Now more than ever\, you need more than just new code sections hurled your way—you need a reliable and practical way to stay on top of new legislation\, IRS focus areas\, and key developments affecting your clients. We’ll walk through recent updates for employers related to tip deduction and overtime deduction reporting. We will also talk about those tricky expiration dates related to green energy credits. Finally\, we will discuss disproportionate distributions to partners. Through discussion and easy-to-follow examples\, you’ll be better prepared to answer tough client questions and stay current year-round. Not just during tax season! \nObjectives\n• State the major provisions of the OBBBA related to businesses. • Identify recent guidance related to the tip deduction and overtime deduction for employers. • State when green energy credits may be taken and when they expire in accordance with recent guidance. • Recognize differences in tax implications and reporting for proportionate and disproportionate distributions.
URL:https://sc.cpa/event/litx45-27-federal-tax-update-for-businesses-end-of-year-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:20261210T083000
DTEND;TZID=America/Detroit:20261210T092000
DTSTAMP:20260811T040828Z
CREATED:20260807T023935Z
LAST-MODIFIED:20260811T040828Z
UID:10006956-1796891400-1796894400@sc.cpa
SUMMARY:(LITX46/27) Exploring Client Advisory Services - Working with Foreign Contractors
DESCRIPTION:Event Description\nIn an increasingly online world where geography is less important\, some companies are looking outside of the United States for talent. However\, foreign contractors have many unique tax attributes – and their filing requirements can differ depending on if they are classified as a resident or nonresident alien. In this course\, we will discuss basic tax requirements related to foreign contractors. Using discussion and examples\, we will identify situations to watch out for and when certain forms may be required. We will also discuss what to do in the case of worker misclassification. \nObjectives\n• Recognize the difference between Resident Aliens and Non-Resident Aliens. • State situations that would require the filing of a W-8BEN or Form 1042. • Recall when back-up withholding may be required for certain taxpayers. • Identify qualifications for the IRS Voluntary Classification Settlement Program (VCSP).
URL:https://sc.cpa/event/litx46-27-exploring-client-advisory-services-working-with-foreign-contractors/
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:20261210T093000
DTEND;TZID=America/Detroit:20261210T125000
DTSTAMP:20260811T041246Z
CREATED:20260807T021936Z
LAST-MODIFIED:20260811T041246Z
UID:10006915-1796895000-1796907000@sc.cpa
SUMMARY:(LITX47/27) Federal Tax Update for Individuals – End of Year 2026
DESCRIPTION:Event Description\nBeing a tax practitioner over the last few years has been tough! The tax landscape is constantly changing\, and this shows no signs of slowing down. With the passage of the One Big Beautiful Bill Act (OBBBA)\, there’s even more for practitioners to keep up with. Now more than ever\, you need more than just new code sections hurled your way—you need a reliable and practical way to stay on top of new legislation\, IRS focus areas\, and key developments affecting your clients. We’ll walk through major recent updates\, including recent guidance related to OBBBA’s impact on individual taxpayers\, and address hard-to-navigate areas that continue to challenge practitioners. Through discussion and easy-to-follow examples\, you’ll be better prepared to answer tough client questions and stay current year-round. Not just during tax season! \nObjectives\n• State new developments related to the OBBBA that pertain to individual taxpayers. • Recognize expiring green energy credits. • Recall the advantages of creating IRS Tax Pro Accounts. • Identify the key changes being proposed to the IRS CI Voluntary Disclosure Practice.
URL:https://sc.cpa/event/litx47-27-federal-tax-update-for-individuals-end-of-year-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:20261210T130000
DTEND;TZID=America/Detroit:20261210T135000
DTSTAMP:20260811T041238Z
CREATED:20260807T024038Z
LAST-MODIFIED:20260811T041238Z
UID:10006961-1796907600-1796910600@sc.cpa
SUMMARY:(LITX48/27) Keeping Up with the Tax Code - 4 Tiers of Losses for Non-Corporate Taxpayers
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 with the Tax Code series looks 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 various ways losses may be limited for noncorporate taxpayers as well as the new overall limit on business losses. \nObjectives\n• State the 4 tiers of losses for non-corporate taxpayers. • Identify the different tax treatment of losses suspended at each loss tier. • Recognize when a loss may be suspended under IRC 461(l).
URL:https://sc.cpa/event/litx48-27-keeping-up-with-the-tax-code-4-tiers-of-losses-for-non-corporate-taxpayers/
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:20261215T103000
DTEND;TZID=America/Detroit:20261215T112000
DTSTAMP:20260811T040912Z
CREATED:20260807T014744Z
LAST-MODIFIED:20260811T040912Z
UID:10006844-1797330600-1797333600@sc.cpa
SUMMARY:(LITX49/27) Tax Planning: Charitable Contributions\, Substantiation\, and Planning
DESCRIPTION:Event Description\nMaximize tax benefits while ensuring charitable contributions meet strict substantiation requirements. This course provides practical planning strategies and documentation guidance to help support deductions\, reduce risk\, and withstand IRS review. \nObjectives\n• Apply 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/litx49-27-tax-planning-charitable-contributions-substantiation-and-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:20261217T083000
DTEND;TZID=America/Detroit:20261217T092000
DTSTAMP:20260811T041117Z
CREATED:20260807T030411Z
LAST-MODIFIED:20260811T041117Z
UID:10007027-1797496200-1797499200@sc.cpa
SUMMARY:(LITX50/27) Exploring Client Advisory Services - Independent Contractors vs Employees
DESCRIPTION:Event Description\nAs gig workers\, remote employees\, and hybrid working environments have become more commonplace\, the tax rules pertaining to independent contractors and employees have become more complex. If someone can work whenever they want\, are they still an employee? How are expense reimbursements reported? And most importantly\, what happens if a contractor should really be classified as an employee? In this course\, we will discuss these issues\, as well as some common tax reporting issues. Finally\, we will discuss recent tax legislation in this area\, including changes to the electronic filing requirements. \nObjectives\n• Recall the 3 determination categories (incorporating the 20 historical factors) that the IRS uses to determine employees versus independent contractors. • Identify the basic tax forms needed when hiring employees and independent contractors. • Recognize the different types of 1099 forms. • State the tax implications of scholarships.
URL:https://sc.cpa/event/litx50-27-exploring-client-advisory-services-independent-contractors-vs-employees/
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:20261217T130000
DTEND;TZID=America/Detroit:20261217T135000
DTSTAMP:20260811T040835Z
CREATED:20260807T032712Z
LAST-MODIFIED:20260811T040835Z
UID:10007085-1797512400-1797515400@sc.cpa
SUMMARY:(LITX51/27) Exploring Client Advisory Services - Types of IRS Notices & Best Practices
DESCRIPTION:Event Description\nOne thing that is nearly impossible to get away from as a tax practitioner is IRS notices. Even if you are not a tax attorney\, it is important to know what to do when the client comes to you with a letter. What information do you need to collect? What types of notices are there? And more importantly\, are there any remedies? In this class\, we will explore some of the basic types of IRS notices. We will talk about the audit process and when the client might be eligible for relief. We will also discuss which penalties are eligible for first-time abatement – and which are not. \nObjectives\n• Recognize the different types of IRS Notices. • State the requirements for First Time Abatement. • Identify the different types of IRS audits and key appeal procedures.
URL:https://sc.cpa/event/litx51-27-exploring-client-advisory-services-types-of-irs-notices-best-practices/
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:20261217T140000
DTEND;TZID=America/Detroit:20261217T145000
DTSTAMP:20260811T040849Z
CREATED:20260807T000919Z
LAST-MODIFIED:20260811T040849Z
UID:10006672-1797516000-1797519000@sc.cpa
SUMMARY:(LITX52/27) Lifecycle Financial Planning: Education Planning - 529 Plans
DESCRIPTION:Event Description\nWith the rising cost of college\, education planning has become an increasingly greater need for clients. 529 plans continue to be a valuable way to save for college in a tax-efficient way. However\, are there any costs that 529 plans cannot be used to cover? What about using 529 plans to cover student loan payments? Is that possible? Finally\, with SECURE 2.0\, are there now more tax-efficient ways to get money out of a 529 plan? In this course\, we will go beyond the nuts and bolts of 529 plans and explore these details and many more\, so that you can be ready to field client questions. If you are looking for a course that goes more in-depth on 529 plans\, this is the one for you! \nObjectives\n• State what expenses 529 plan distributions may be used for. • Recognize ways that remaining funds may be removed from a 529 plan tax-free. • Identify when a Coverdell ESA might be used instead of a 529 plan.
URL:https://sc.cpa/event/litx52-27-lifecycle-financial-planning-education-planning-529-plans/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
END:VCALENDAR