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DTSTART;TZID=America/Detroit:20260818T083000
DTEND;TZID=America/Detroit:20260818T094000
DTSTAMP:20260814T040513Z
CREATED:20260807T000018Z
LAST-MODIFIED:20260814T040513Z
UID:10006648-1787041800-1787046000@sc.cpa
SUMMARY:(LITX14/27) Understanding S-Corporation Taxation Compensation Issues & Entity Level Taxes
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. In this course\, we will examine how S-Corporations break away from the normal tax rules for flow-through entities. We will explore which employee benefits are disallowed for S-Corporation shareholders\, as well as which taxes are assessed at the entity level. Finally\, we will discuss how state level taxation may have changed permanently with the addition of PTE elections! \nObjectives\n• Recognize the factors to consider when evaluating the reasonableness of S-Corp shareholder compensation. • Recall which fringe benefits will result in additional W-2 income for S-Corp shareholders. • Calculate the Built-In Gains tax and Excess Passive Income Tax. • Identify the federal income tax implications of a PTE election at the state level.
URL:https://sc.cpa/event/litx14-27-understanding-s-corporation-taxation-compensation-issues-entity-level-taxes/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
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BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260818T095000
DTEND;TZID=America/Detroit:20260818T131000
DTSTAMP:20260814T040519Z
CREATED:20260806T233430Z
LAST-MODIFIED:20260814T040519Z
UID:10006618-1787046600-1787058600@sc.cpa
SUMMARY:(LITX15/27) Practice & Regulatory Update for Financial Advisors – Summer 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 review new SEC enforcement actions and FINRA rule changes affecting registered representatives and their clients\, examine how OBBBA provisions create new financial planning opportunities\, and discuss recent developments in CFP Board’s ethical standards. We’ll also address the latest status of FinCEN’s AML rule for investment advisors and changes to RMD planning guidance. 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• Identify new SEC enforcement actions and regulatory guidance affecting investment advisors issued in 2026.• Recognize FINRA rule changes and their impact on registered representatives and their clients.• State OBBBA provisions with the greatest relevance to financial planning recommendations for clients.• Identify updates to CFP Board’s ethical standards and recent disciplinary case takeaways.• Recall the current status of FinCEN’s AML rule for investment advisors and its practical implications.
URL:https://sc.cpa/event/litx15-27-practice-regulatory-update-for-financial-advisors-summer-2026/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
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BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260819T110000
DTEND;TZID=America/Detroit:20260819T115000
DTSTAMP:20260815T040510Z
CREATED:20260807T020251Z
LAST-MODIFIED:20260815T040510Z
UID:10007417-1787137200-1787140200@sc.cpa
SUMMARY:(LITX63/27) Trust Funding: A Practical Guide to Properly Funding and Titling Trust Assets
DESCRIPTION:Event Description\nCreating a trust is only half the equation. Without proper funding\, even the most carefully drafted trust document may fail to achieve its intended goals—leaving assets exposed to probate\, creditors\, family disputes or unintended disposition.  \nThis course provides a practical guide to funding revocable and irrevocable trusts\, covering the mechanics of retitling property\, common pitfalls that derail estate plans\, and best practices for ensuring that a trust actually functions as designed. \nDesigned For\nThis course is designed for professionals who assist clients with trust creation\, CPAs and financial advisors involved in wealth transfer planning\, paralegals responsible for post-execution trust administration\, and any other professionals who counsel clients on asset protection or probate avoidance. The material is relevant whether you are drafting trusts\, administering them\, or advising clients on maintaining existing estate plans. \nObjectives\n• Distinguish between revocable and irrevocable trusts and explain the key considerations involved in establishing and funding each type of trust.• Determine the appropriate methods for titling and transferring various asset classes into a trust to support the client’s estate planning objectives.• Evaluate the advantages and potential drawbacks of holding assets in a trust\, including implications for probate avoidance\, asset protection\, and estate administration• Identify common trust funding errors and implement best practices to help ensure trust assets are properly transferred\, maintained\, and aligned with the intended estate plan.
URL:https://sc.cpa/event/litx63-27-trust-funding-a-practical-guide-to-properly-funding-and-titling-trust-assets/
CATEGORIES:Livestream
ORGANIZER;CN="Jordan Goewey":MAILTO:jgoewey@tfelawfirm.com
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BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260825T110000
DTEND;TZID=America/Detroit:20260825T115000
DTSTAMP:20260808T040634Z
CREATED:20260807T025220Z
LAST-MODIFIED:20260808T040634Z
UID:10006985-1787655600-1787658600@sc.cpa
SUMMARY:(LITX64/27) Qualified Small Business Stock Before and After the One Big Beautiful Bill Act
DESCRIPTION:Event Description\nThe OBBBA’s changes to Section 1202 are among the most significant updates to the QSBS framework since the exclusion was made permanent in 2015. The new tiered exclusion structure\, enhanced dollar limitations\, and inflation indexing create fresh planning opportunities—but also introduce new timing and structuring considerations that practitioners must account for.  \nThis course provides actionable guidance on how to help clients qualify for\, maximize\, and preserve the QSBS exclusion under the current rules\, with a focus on the sophisticated trust-based and entity-structuring strategies that can meaningfully expand the tax benefit.  \nDesigned For\nThis course is designed for attorneys\, CPAs\, financial advisors\, wealth planners\, and other professionals who advise business owners\, entrepreneurs\, and investors on entity formation\, equity compensation\, exit planning\, and tax-efficient wealth transfer. Whether you regularly counsel clients on QSBS matters or are encountering Section 1202 issues for the first time in light of the OBBBA\, this session will equip you with the knowledge to identify QSBS opportunities and navigate the updated rules with confidence. \nObjectives\n• This course provides a practical overview of the QSBS exclusion as it stands today\, with a particular focus on the legislative changes introduced by the OBBBA and the planning strategies that flow from them. • Identify the key qualification requirements for Qualified Small Business Stock (QSBS) under Section 1202 and explain how the One Big Beautiful Bill Act (OBBBA) has modified the exclusion rules.• Evaluate the planning opportunities created by the OBBBA’s tiered exclusion structure\, increased dollar limitations\, and inflation indexing provisions.• Compare entity formation and conversion strategies to determine how business structure decisions can affect QSBS eligibility and tax benefits.• Apply advanced QSBS planning techniques\, including trust-based\, “stacking\,” and “packing” strategies\, to help clients maximize and preserve Section 1202 exclusions. 
URL:https://sc.cpa/event/litx64-27-qualified-small-business-stock-before-and-after-the-one-big-beautiful-bill-act/
CATEGORIES:Livestream
ORGANIZER;CN="David A. Thompson":MAILTO:dthompson@tfelawfirm.com
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BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20260827T102000
DTEND;TZID=America/Detroit:20260827T134000
DTSTAMP:20260808T040835Z
CREATED:20260807T025528Z
LAST-MODIFIED:20260808T040835Z
UID:10006997-1787826000-1787838000@sc.cpa
SUMMARY:(LITX25/27) Federal Tax Update for Businesses – Summer 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/litx25-27-federal-tax-update-for-businesses-summer-2026/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
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