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 BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20280312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20281105T060000 END:STANDARD END:VTIMEZONE 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 BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270114T093000 DTEND;TZID=America/Detroit:20270114T111000 DTSTAMP:20260807T013912Z CREATED:20260807T013912Z LAST-MODIFIED:20260807T013912Z UID:10006824-1799919000-1799925000@sc.cpa SUMMARY:(LITX53/27) Understanding Partnership Taxation: Advanced Basis\, Contributions & Distributions DESCRIPTION:Event Description\nPartnership distributions of cash to the partners are generally straightforward to handle. However\, when partnerships begin to distribute property\, things can get tough! When do we need to recognize gain? What type of gain do we recognize? When does a disproportionate distribution result in ordinary income? And what about 704(c)? When these situations come up\, we want to be able to recognize them. In this course\, we will be discussing these less common scenarios through easy-to-follow examples\, so that you can better serve your clients and plan appropriately. \nObjectives\n\nIdentify the elements necessary to obtain favorable tax treatment upon the contribution and distribution of property. \nState when a disproportionate distribution would result in gain recognition by a partner. \nRecognize when Form 7217 must be filed. \nIdentify elements of basis shifting and the effect of Notice 2025-23. URL:https://sc.cpa/event/litx53-27-understanding-partnership-taxation-advanced-basis-contributions-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:20270114T112000 DTEND;TZID=America/Detroit:20270114T130000 DTSTAMP:20260807T003431Z CREATED:20260807T003429Z LAST-MODIFIED:20260807T003431Z UID:10006707-1799925600-1799931600@sc.cpa SUMMARY:(LITX54/27) Understanding Corporate Taxation: Accounting Methods\, Deduction Timing & Losses DESCRIPTION:Event Description\nA deduction is a deduction is a deduction. Right? Well\, not exactly. In corporate taxation\, the general rule is that a corporation can deduct any expenditure that is ordinary\, necessary\, and reasonable. However\, there are nuances that we need to be aware of\, such as a floor on charitable contributions\, limits on meals\, and even a maximum amount that may be available to take on a loss from a prior year. In tax planning\, simply put\, the details matter! In this course\, we will explore those details\, discuss when a deduction is available for your accrual basis clients\, and identify when small contractor exceptions may be helpful. If you want to sharpen your ability to spot opportunities and navigate the fine print for your corporate clients\, this edition of Understanding Corporate Taxation will give you the tools to do just that. \nObjectives\n\nIdentify when a C-Corporation is eligible for the small contractor exceptions under Sec 448 \nState the elements of the all-events test \nRecognize charitable contribution deduction restrictions for corporations \nRecall the various types of corporate NOL URL:https://sc.cpa/event/litx54-27-understanding-corporate-taxation-accounting-methods-deduction-timing-losses/ 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:20270114T131000 DTEND;TZID=America/Detroit:20270114T145000 DTSTAMP:20260806T233924Z CREATED:20260806T233923Z LAST-MODIFIED:20260806T233924Z UID:10006619-1799932200-1799938200@sc.cpa SUMMARY:(LITX16R/27) Understanding Corporate Taxation: Formation & Shareholder Compensation - Rebroadcast 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\nIdentify the necessary elements for a tax-free corporate formation under Sec 351. \nState when property encumbered by debt may create a gain for a contributing shareholder. \nRecognize the elements of reasonable compensation. \nIdentify the tax implications of Incentive Stock Options (ISOs). URL:https://sc.cpa/event/litx16r-27-understanding-corporate-taxation-formation-shareholder-compensation-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:20270119T130000 DTEND;TZID=America/Detroit:20270119T135000 DTSTAMP:20260811T040913Z CREATED:20260807T035433Z LAST-MODIFIED:20260811T040913Z UID:10007170-1800363600-1800366600@sc.cpa SUMMARY:(LITX55/27) Understanding Partnership Taxation - PTE Elections\, 754 Elections\, & Selling a Partnership Interest DESCRIPTION:Event Description\nPartnership tax law is always difficult. However\, when certain transactions come up\, not knowing how to handle them can be costly to clients and practitioners. In this course we discuss several of these types of situations. We will explore the tax impacts of a PTE election and how a 754 election affects the inside basis of partnership assets. We then examine those tricky look-through provisions on the sale of a partnership interest in order to properly calculate the tax implications on the sale of a partnership interest. \nObjectives\n• Identify when a pass-through entity can deduct state taxes it pays at the entity level. • Recognize the tax implications of hot assets in the sale of a partnership interest. • State the character of a gain on the sale of a partnership interest. URL:https://sc.cpa/event/litx55-27-understanding-partnership-taxation-pte-elections-754-elections-selling-a-partnership-interest/ 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:20270202T083000 DTEND;TZID=America/Detroit:20270202T101000 DTSTAMP:20260807T015808Z CREATED:20260807T015807Z LAST-MODIFIED:20260807T015808Z UID:10006870-1801557000-1801563000@sc.cpa SUMMARY:(LITX66/27) Exploring Client Advisory Services - Small Business Compensation\, Taxes & Fringe Benefits DESCRIPTION:Event Description\nIn the early days of a small business\, the owner is often putting every dime they have back into the business. Once the business starts to make money\, the question often arises as to how to get money out of the business in the most tax-advantageous way possible. In this course\, we will explore this question from different angles. What happens if we pay the owner more money? Is there anything we need to worry about if the owner takes distributions? Also\, what if the company pays the owner rent? We will talk about the advantages and disadvantages of each of these possibilities\, so that you can better serve your small business clients’ needs! \nObjectives\n\nState reasonable compensation considerations. \nIdentify fringe benefits that need to be included in W-2 income for S-Corporation shareholders \nRecognize the tax attributes of minimum guaranteed payments made to partners \nRecall key tax rules related to taking tax-free distributions. URL:https://sc.cpa/event/litx66-27-exploring-client-advisory-services-small-business-compensation-taxes-fringe-benefits/ 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:20270302T102000 DTEND;TZID=America/Detroit:20270302T111000 DTSTAMP:20260811T040914Z CREATED:20260807T015012Z LAST-MODIFIED:20260811T040914Z UID:10006851-1803982800-1803985800@sc.cpa SUMMARY:(LITX56/27) Tax Research Part 1 - Fundamentals DESCRIPTION:Event Description\nThe sheer number of sources of tax law can be overwhelming when you are first starting off as a practitioner. How do you differentiate between each one? What does each of them do? And what happens when there are conflicts between them? Through simple\, plain language explanations and examples\, this course gives the new practitioner an introduction to tax law. It talks about the types of primary authority and how they interact with each other. \nObjectives\n• Describe the different levels of authority in tax law. • Differentiate between the different types of administrative authority in tax law. • Identify the different courts that hear cases involving tax law. URL:https://sc.cpa/event/litx56-27-tax-research-part-1-fundamentals/ 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:20270302T112000 DTEND;TZID=America/Detroit:20270302T121000 DTSTAMP:20260811T040836Z CREATED:20260807T025910Z LAST-MODIFIED:20260811T040836Z UID:10007015-1803986400-1803989400@sc.cpa SUMMARY:(LITX57/27) Tax Research Part 2 - Intermediate DESCRIPTION:Event Description\nAnswering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple\, plain language explanations and examples\, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources\, highlighting the difference between primary and secondary sources and describing the steps in the tax research process. \nObjectives\n• Illustrate the organization of the Internal Revenue Code\, the Treasury Regulations\, and Revenue Rulings. • Identify the circumstances when a client may want to consider requesting a private letter ruling.• Differentiate between primary and secondary pieces of authority. • Illustrate the steps to the tax research process and the parts of a tax research memorandum. URL:https://sc.cpa/event/litx57-27-tax-research-part-2-intermediate/ 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:20270401T130000 DTEND;TZID=America/Detroit:20270401T141000 DTSTAMP:20260811T041109Z CREATED:20260807T040914Z LAST-MODIFIED:20260811T041109Z UID:10007218-1806584400-1806588600@sc.cpa SUMMARY:(LITX58/27) Understanding Partnership Taxation - Distributions DESCRIPTION:Event Description\nAs a practitioner\, you know that sometimes small business owners make little distinction between their own pocketbook and the company’s pocketbook. For this reason\, distributions from smaller partnerships can be frequent. It is important for us\, as their advisors\, to know what the tax impact is for these distributions – which ones will be fine\, and which ones may cause a problem. Through easy-to-follow examples\, we will talk about distributions front to back. We will discuss the different types of distributions\, as well as cash\, property\, and hybrid distributions – when you have a little bit of both! \nObjectives\n• List the key rules of the thumb to remember when dealing with distributions. • State the ordering rules for calculating a partner’s tax basis. • Describe the key differences between liquidating and non-liquidating distributions. • Determine any applicable tax gains and losses of cash and property distributions. • State the ordering rules for hybrid distributions that involve both cash and property. URL:https://sc.cpa/event/litx58-27-understanding-partnership-taxation-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:20270506T083000 DTEND;TZID=America/Detroit:20270506T092000 DTSTAMP:20260808T040632Z CREATED:20260807T032727Z LAST-MODIFIED:20260808T040632Z UID:10007090-1809592200-1809595200@sc.cpa SUMMARY:(LITX22R/27) Exploring Client Advisory Services - Hiring New Workers & Payroll Taxes - Rebroadcast 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/litx22r-27-exploring-client-advisory-services-hiring-new-workers-payroll-taxes-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:20270506T093000 DTEND;TZID=America/Detroit:20270506T102000 DTSTAMP:20260811T041027Z CREATED:20260807T025321Z LAST-MODIFIED:20260811T041027Z UID:10006991-1809595800-1809598800@sc.cpa SUMMARY:(LITX59/27) Lifecycle Financial Planning: Estate Planning - A Primer on Gifting DESCRIPTION:Event Description\nGifting is a key part of any estate plan. If done correctly\, wealth can be transferred to other family members and loved ones while minimizing the tax effects. However\, clawback provisions\, exemption limitations\, and the estate tax structure make this process wrought with potential pitfalls. In this course\, we will discuss the rules surrounding gifting\, as well as some ways to help clients mitigate any negative tax surprises. We will also discuss the particularly tricky issue of trying to gift assets in order to qualify for Medicaid. \nObjectives\n• Recognize when transfers are subject to gift taxes. • Identify what gifts are not eligible for the annual exclusion. • State what is required for gift splitting. • Recognize the Medicaid look-back rules. URL:https://sc.cpa/event/litx59-27-lifecycle-financial-planning-estate-planning-a-primer-on-gifting/ 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:20270506T103000 DTEND;TZID=America/Detroit:20270506T114000 DTSTAMP:20260808T040717Z CREATED:20260807T030846Z LAST-MODIFIED:20260808T040717Z UID:10007045-1809599400-1809603600@sc.cpa SUMMARY:(LITX14R/27) Understanding S-Corporation Taxation Compensation Issues & Entity Level Taxes - Rebroadcast 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/litx14r-27-understanding-s-corporation-taxation-compensation-issues-entity-level-taxes-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:20270506T115000 DTEND;TZID=America/Detroit:20270506T124000 DTSTAMP:20260811T041024Z CREATED:20260807T001020Z LAST-MODIFIED:20260811T041024Z UID:10006674-1809604200-1809607200@sc.cpa SUMMARY:(LITX60/27) Lifecycle Financial Planning: Estate Planning - Form 706 Basics DESCRIPTION:Event Description\nThe estate tax return is very different from nearly every other IRS filing. It is filled with nuances and details that often elude the average practitioner. To make matters worse\, clients who have to file a Form 706 are generally wealthy\, so errors can be costly. In this course\, we will discuss some basic tax strategy when filing Form 706. We will discuss deductions\, key elections\, and even delve into why a return may need to be filed even if the deceased was below the lifetime exemption amount! \nObjectives\n• Identify who needs to file a Form 706 Estate Tax Return. • State how to elect portability on Form 706. • Recognize basic deductions available on Form 706. URL:https://sc.cpa/event/litx60-27-lifecycle-financial-planning-estate-planning-form-706-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:20270513T130000 DTEND;TZID=America/Detroit:20270513T135000 DTSTAMP:20260811T040647Z CREATED:20260807T030640Z LAST-MODIFIED:20260811T040647Z UID:10007037-1810213200-1810216200@sc.cpa SUMMARY:(LITX51R/27) Exploring Client Advisory Services -Types of IRS Notices & Best Practices - Rebroadcast 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/litx51r-27-exploring-client-advisory-services-types-of-irs-notices-best-practices-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:20270525T145000 DTEND;TZID=America/Detroit:20270525T154000 DTSTAMP:20260808T040723Z CREATED:20260807T034219Z LAST-MODIFIED:20260808T040723Z UID:10007118-1811256600-1811259600@sc.cpa SUMMARY:(LITX11R/27) SC Tax Clinic: Nexus & Apportionment Practical Issues - Rebroadcast DESCRIPTION:Event Description\nBuild practical\, hands-on insight into South Carolina nexus and apportionment challenges with real-world scenarios and common pitfalls. This tax clinic focuses on applying the rules correctly\, addressing gray areas\, and reducing risk for clients operating across jurisdictions. \nObjectives\n• Address a focused SC issue; avoid common errors; prepare audit-ready documentation. • 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. URL:https://sc.cpa/event/litx11r-27-sc-tax-clinic-nexus-apportionment-practical-issues-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:20270608T112000 DTEND;TZID=America/Detroit:20270608T121000 DTSTAMP:20260807T044540Z CREATED:20260807T044539Z LAST-MODIFIED:20260807T044540Z UID:10007307-1812453600-1812456600@sc.cpa SUMMARY:(LITX12R/27) SC Tax Clinic: Residency & Part-Year Filing Issues - Rebroadcast DESCRIPTION:Event Description\nClarify complex South Carolina residency rules and avoid common part-year filing errors with practical\, real-world examples. This tax clinic addresses frequent problem areas\, documentation challenges\, and filing nuances to help you confidently advise clients with changing residency situations. \nObjectives\nAddress a focused SC issue; avoid common errors; prepare audit-ready documentation. 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/litx12r-27-sc-tax-clinic-residency-part-year-filing-issues-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:20270609T093000 DTEND;TZID=America/Detroit:20270609T102000 DTSTAMP:20260811T041115Z CREATED:20260807T023942Z LAST-MODIFIED:20260811T041115Z UID:10006958-1812533400-1812536400@sc.cpa SUMMARY:(LITX61/27) Lifecycle Financial Planning - Simple But Effective Individual Tax Planning Strategies DESCRIPTION:Event Description\nAfter the Tax Cuts & Jobs Act\, practitioners had to change their approach to planning. There simply were not as many itemized deductions as there used to be. While many courses focus on complex strategies that will only work with high-net-worth clients\, there are many effective strategies still available today that will work with any client if you know where to look. The goal of this course is simple: to provide financial advisors and tax practitioners with a simple framework for tax planning with nearly any client. We will discuss bracket management\, tax efficient investing strategies\, and those after year-end contributions to HSAs and IRAs with one goal – helping your client get the best tax planning possible. \nObjectives\n• State the role of tax planning within the overall financial plan. • Identify basic but effective tax planning strategies on individual tax returns. • Recognize which deductions are the most valuable to the taxpayer. URL:https://sc.cpa/event/litx61-27-lifecycle-financial-planning-simple-but-effective-individual-tax-planning-strategies/ 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:20270609T103000 DTEND;TZID=America/Detroit:20270609T112000 DTSTAMP:20260808T040624Z CREATED:20260807T035543Z LAST-MODIFIED:20260808T040624Z UID:10007176-1812537000-1812540000@sc.cpa SUMMARY:(LITX22R2/27) Exploring Client Advisory Services - Hiring New Workers & Payroll Taxes - Rebroadcast 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/litx22r2-27-exploring-client-advisory-services-hiring-new-workers-payroll-taxes-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:20270617T083000 DTEND;TZID=America/Detroit:20270617T101000 DTSTAMP:20260807T010728Z CREATED:20260807T010727Z LAST-MODIFIED:20260807T010728Z UID:10006769-1813221000-1813227000@sc.cpa SUMMARY:(LITX09R/27) South Carolina Tax Update (Core) - Rebroadcast 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/litx09r-27-south-carolina-tax-update-core-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:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T225814Z CREATED:20260806T225814Z LAST-MODIFIED:20260806T225814Z UID:10006555-1814356800-1814356800@sc.cpa SUMMARY:(SSTX216/27) Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals DESCRIPTION:Event Description\nThe objective of this course is to train new staff accountants\, data processing employees\, paraprofessionals\, and bookkeepers to prepare a moderately complex federal individual income tax return (Form 1040). Over the years\, thousands of new staff have received practical\, hands-on experience to become familiar with tax forms. This course covers the latest tax law changes\, making it essential for your new staff. \nDesigned For\nNew staff and paraprofessionals who prepare individual returns \nObjectives\n\nLearn complicated issues of filing status and dependency exemptions\n Learn about Schedules A\, B\, C\, D\, E\, and SE; Forms 8867\, 4797\, and 4562; passive rules and more\n Complete comprehensive problems related to Schedules A\, C\, and D; QBI\, 4797\, 6251\, and more\, all with filled-in forms\n Learn about IRA contributions\, self-employed retirement plans\, child-care credits\, and the adoption tax credit\n\nMajor Subjects\nUpdates related to HR 1\, One Big Beautiful Bill Act\, incorporated throughout the course Preparation of various Form 1040 individual tax returns and schedules; provided answers include filled-in forms; Coverage of Form 7203; Coverage of Section 199A qualified business income\, its calculation\, limitations\, and examples; Dividends and interest – Ordinary\, return of capital\, and capital gain distribution dividends; tax-exempt interest\, original issue discount\, etc.; Security transactions – From Form 1099-B to Form 8949 to Schedule D\, plus mutual fund sales and related basis issues; Self-employed person issues; Schedule C deductions including depreciation; Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains; A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms; Itemized deductions – A thorough understanding of what’s deductible and what’s not; Interest deductions – Limitations and timing problems; Charitable contributions substituting for taxes\, IRS says – No!; Retirement contributions and education credits and deductions; Tax computations – The Kiddie Tax\, AMT\, regular tax\, tax credits; Individual problems illustrated by form preparation for various items\, with numerous practice tips; Impact of recent legislation and forms changes on the 1040; \nInstructions\nNone URL:https://sc.cpa/event/sstx216-27-surgents-preparing-individual-tax-returns-for-new-staff-and-paraprofessionals/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T225922Z CREATED:20260806T225922Z LAST-MODIFIED:20260806T225922Z UID:10006557-1814356800-1814356800@sc.cpa SUMMARY:(SSTX189/27) Surgent's What Tax Practitioners Need to Know About Medicare DESCRIPTION:Event Description\nTax advisors often receive questions concerning all facets of Medicare. How does Medicare work? How do I apply? How much does it cost? Is Medicare optional or required? This program provides a basic introduction to the Medicare program and covers many of the areas of the Medicare program that clients are most interested in. If you\, or some of your clients\, have questions relating to Medicare\, this program is a must for you. \nDesigned For\nTax practitioners who currently advise or who anticipate advising clients with respect to Medicare enrollment and/or Medicare coverage issues \nObjectives\n\nUnderstand who is eligible for Medicare\n Determine whether an individual will have to pay a surtax for Medicare Part B and Part D coverage \n Ascertain whether private or spousal insurance options are preferable to Medicare \n\nMajor Subjects\nEligibility for Medicare How to apply for Medicare Introduction to Parts A\, B\, C\, and D of Medicare Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries Late enrollment penalties Medicare Advantage in lieu of original Medicare The Affordable Care Act’s impact on Medicare Legislative and regulatory developments \nInstructions\nNone URL:https://sc.cpa/event/sstx189-27-surgents-what-tax-practitioners-need-to-know-about-medicare/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230524Z CREATED:20260806T230523Z LAST-MODIFIED:20260806T230524Z UID:10006564-1814356800-1814356800@sc.cpa SUMMARY:(SSTX322/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/5/22) DESCRIPTION:Event Description\nAs financial and tax professionals well know\, information overload is a constant struggle we face because things change quickly\, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to announce a new weekly series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients. We are all aware that the IRS\, along with other state and federal regulators\, is issuing guidance with increased frequency due to the coronavirus pandemic tax changes. New rules need to be analyzed\, dissected\, and explained more quickly than in days gone by so that our clients are kept informed of opportunities that may not last long. This weekly series will provide relevant and important tax and financial changes in a quick\, concise format.Each week\, Mike and his co-presenters will dispense news on current events impacting taxes\, finance\, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners’ personal finances and those of their clients.Every financial professional will benefit from this series. \nDesigned For\nFinancial professionals who wish to be up to speed on the latest news affecting themselves and their clients \nObjectives\n\nBe well informed on current topics impacting taxes\, finance\, and industry\n\nMajor Subjects\nSecure Act proposed regulations New RMD rules Outlook for the economy and markets \nInstructions\nNone URL:https://sc.cpa/event/sstx322-27-surgents-weekly-expert-hour-original-air-date-5-5-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230613Z CREATED:20260806T230613Z LAST-MODIFIED:20260806T230613Z UID:10006566-1814356800-1814356800@sc.cpa SUMMARY:(SSTX263/27) Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election DESCRIPTION:Event Description\nThis program is an in-depth analysis of the Section 754 election and the two adjustments associated with the election under Section 743(b) and Section 734(b). The 754 election is a highly technical provision that provides great tax benefits to the owners of the partnership\, and particularly in the case of Section 743(b)\, a new partner. This course covers the most common questions encountered by practitioners in their daily practices. The program includes a number of examples that provide insights into the mechanics of the two adjustments that follow upon a Section 754 election. \nDesigned For\nAccounting and financial professionals seeking to fortify their Section 754 knowledge base \nObjectives\n\nBe familiar with the practical issues surrounding Section 754 and its application\n Effectively advise clients on these complex issues\n\nMajor Subjects\nHow does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property? \nInstructions\nNone URL:https://sc.cpa/event/sstx263-27-surgents-top-ten-questions-from-partnership-clients-regarding-the-section-754-election/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T230814Z CREATED:20260806T230813Z LAST-MODIFIED:20260806T230814Z UID:10006582-1814356800-1814356800@sc.cpa SUMMARY:(SSTX255/27) Surgent's Strategies for Maximizing Social Security Benefits DESCRIPTION:Event Description\nAs the population of the United States ages\, tax practitioners will be asked to advise their individual clients with respect to when they should begin to take Social Security benefits. This program will provide you with the background to knowledgeably discuss the benefit options available to Social Security beneficiaries and the alternative payment options available to married couples\, dependents\, a surviving spouse\, and a divorced individual. \nDesigned For\nTax practitioners who anticipate advising clients with respect to any aspect of the Social Security system and\, particularly\, with respect to the time when a client can/should initiate Social Security benefits distributions \nObjectives\n\nDetermine what options a given client has with respect to initiating Social Security payments\n Identify other factors that could affect a claiming age decision\n Advise divorced clients with respect to their ability to receive Social Security benefits from a former spouse\n Advise married clients regarding their options with respect to maximizing Social Security benefits for the couple and for a surviving spouse\n\nMajor Subjects\nWhen is a person eligible to take Social Security benefits? Factors to consider when selecting an option for taking Social Security benefits Is there a best age to start taking Social Security benefits? How to maximize Social Security benefit payments for surviving spouses How can a divorced spouse collect Social Security benefits based on the work record of a former spouse? How minor children can collect Social Security benefits based on the work record of an older parent \nInstructions\nNone URL:https://sc.cpa/event/sstx255-27-surgents-strategies-for-maximizing-social-security-benefits/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260806T231116Z CREATED:20260806T231116Z LAST-MODIFIED:20260806T231116Z UID:10006586-1814356800-1814356800@sc.cpa SUMMARY:(SSTX119/27) Surgent's S Corporation\, Partnership\, and LLC Tax Update DESCRIPTION:Event Description\nIf you are a practitioner who wants the latest information on tax changes affecting your business clients or employers\, then you should take this enlightening course. You will learn invaluable knowledge\, strategies\, techniques\, innovative tax-planning concepts\, income-generating ideas\, and other planning opportunities available to S corporations\, partnerships\, LLCs\, and LLPs. Continually updated to reflect enacted legislation. \nDesigned For\nAll tax practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes affecting their business clients or employers \nObjectives\n\nUnderstand the current planning issues for businesses\nUnderstand how recent legislation impacts planning for pass-throughs \nUnderstand what pass-throughs can do in light of tax law changes;\n\nMajor Subjects\nDiscussion of key individual provisions of the One Big Beautiful Bill Act\, such as TCJA provisions made permanent\, new tip income deduction\, new overtime pay deduction\, Trump accounts\, and the expanded SALT cap Comprehensive coverage of business provisions of the One Big Beautiful Bill Act\, including but not limited to: Bonus Depreciation made permanent Increased Section 179 deduction Changes to Section 174 R&E Expenditures Changes to Section 163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Excess Business Loss Limitation; Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability Guidance on the impact of recent legislation on S corporations and partnership entities A review of the key cases\, rulings\, and tax law changes affecting S corporations\, partnerships\, limited liability companies\, and limited liability partnerships \nInstructions\nNone URL:https://sc.cpa/event/sstx119-27-surgents-s-corporation-partnership-and-llc-tax-update/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR