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: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:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T001915Z CREATED:20260807T001913Z LAST-MODIFIED:20260807T001915Z UID:10006688-1814356800-1814356800@sc.cpa SUMMARY:(SSOT148/27) Surgent's Securing a Comfortable Retirement in the Age of Spending DESCRIPTION:Event Description\nThis course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals. \nDesigned For\nCPAs looking to advise clients on retirement planning\, and CPAs looking for effective strategies for their own retirement \nObjectives\n\nHelp clients determine how much retirement income is necessary for the desired retirement lifestyle\n Identify resources available for retirement\n Explain how budgeting can determine retirement resources\n Understand how to build the three-legged retirement stool through employer retirement\, savings\, and Social Security\n Understand the need for Plan B when the ideal retirement goal is not achievable\n Explain ways that clients can convert the equity in a home to retirement income\n Explain how the value of a small business can be converted to retirement income\n Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples\n Understand timing regarding the use of taxable retirement funds and nontaxable funds\, as well as strategies to minimize income tax on Social Security\n Recognize the role of various investment types\, such as life insurance\, annuities\, mutual funds\, equity holdings\, and bonds in retirement planning\n Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles\n\nMajor Subjects\nRetirement planning using variables such as desired lifestyle\, travel plans\, housing plans\, medical needs\, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation\, portfolio management\, portfolio rebalancing\, and investment selection concepts\, before and after retirement The three-legged retirement stool: employer retirement\, savings\, and Social Security Planning with the new retirement provisions of SECURE Act 2.0 Updates introduced by the One Big Beautiful Bill Act Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels \nInstructions\nNone URL:https://sc.cpa/event/ssot148-27-surgents-securing-a-comfortable-retirement-in-the-age-of-spending/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T001927Z CREATED:20260807T001925Z LAST-MODIFIED:20260807T001927Z UID:10006689-1814356800-1814356800@sc.cpa SUMMARY:(SSTX149/27) Surgent's Making Sense of Essential OBBBA Provisions DESCRIPTION:Event Description\nWhen clients ask questions about the impact of new tax legislation embodied in OBBBA\, it is important that accounting and finance practitioners can reply with accurate and relevant planning strategies. This program prepares accounting and finance practitioners with the knowledge and insights to help their clients apply the new law to their advantage.This program is an introduction and review of some of these critical changes and their impact on individual and business taxpayers. By taking this program\, accounting and finance practitioners will have a broader\, deeper understanding of many of the OBBBA changes that impact their clients. This course is a two-hour review and analysis of what we consider some of the most important changes from the OBBBA impacting clients and perhaps their businesses. \nDesigned For\nAccounting and finance professionals who wish to be informed for their own knowledge or who will be advising clients regarding the tax changes brought about by the OBBBA \nObjectives\n\nUnderstand the many new tax changes taking place as a result of OBBBA\n Advise clients with regard to planning strategies they could profitably adopt in light of the OBBBA changes\n\nMajor Subjects\nBonus and Section 179 depreciation Depreciation of qualified production property The business interest deduction Tax on excess compensation within tax-exempt organizations Excise tax on investment income of private colleges ABLE accounts and the Saver’s Credit Child Tax Credit Casualty losses Other crucial OBBBA provisions \nInstructions\nNone URL:https://sc.cpa/event/sstx149-27-surgents-making-sense-of-essential-obbba-provisions/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T002014Z CREATED:20260807T002014Z LAST-MODIFIED:20260807T002014Z UID:10006690-1814356800-1814356800@sc.cpa SUMMARY:(SSTX152/27) Surgent's IRS Tax Examinations and Hot Issues DESCRIPTION:Event Description\nThe IRS began replenishing its workforce with the additional funding only to have to terminate workers or lay them off due to mandated federal workforce reductions. The IRS trains its audit workforce by examining the tax returns of individuals and small businesses. As the IRS continues to examine tax returns\, Accounting\, Tax\, and Financial Professionals need clients to understand the need for documentation and procedures to substantiate what IRS examiners are pursuing. Learn the high audit risk areas and ways to help clients survive an IRS audit with little or no change. It is critical for Accounting\, Tax\, and Financial Professionals in public accounting to understand the risk to clients and to themselves in tax return preparation and planning since the IRS continues to increase its audit coverage and is examining more taxpayers than it has in the recent past. \nDesigned For\nAccounting and Finance Professionals in public practice who prepare tax returns and represent their clients on IRS examinations \nObjectives\n\nUnderstand the IRS process for selecting returns for examination\n Identify the types of returns the IRS is examining\n Understand the hot examination issues that the IRS is focusing on to help clients reduce their exposure to additional tax assessments\n Determine if your client is a victim of tax-related identity theft\n Determine strategies and procedures to resolve examinations with IRS examiners and present your clients’ tax positions in the best light possible\n\nMajor Subjects\nCriteria that the IRS uses to select returns for examination Substantiation requirements for travel\, charitable contributions\, vehicles\, meals\, virtual currency considerations\, and tax-related identity theft Understanding worker classification determinations on who is an employee and who is an independent contractor Distinguishing S corporation officer’s reasonable compensation issues How the IRS holds persons other than an employer liable for unpaid payroll taxes\, a.k.a.\, the trust fund recovery penalty Tax-related identity theft procedures \nInstructions\nNone URL:https://sc.cpa/event/sstx152-27-surgents-irs-tax-examinations-and-hot-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T002612Z CREATED:20260807T002612Z LAST-MODIFIED:20260807T002612Z UID:10006699-1814356800-1814356800@sc.cpa SUMMARY:(SSTX158/27) Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities DESCRIPTION:Event Description\nOwners of S corporations and partnerships are subject to numerous limitations on pass-through losses\, each with unique rules\, applications\, and complexities. With the increase in popularity of pass-through business entities\, it is essential for CPAs to understand the complexities and interactions of these pass-through loss limitations. \nDesigned For\nExperienced practitioners who desire a refresher on loss limitations and an analysis of the new rules. Inexperienced practitioners who desire to learn the basics of all four pass-through loss limitations and their interactions in one course. \nObjectives\n\nAnalyze how basis in an ownership interest in a pass-through entity is established\n Discuss how activity of the entity\, distributions\, and optional adjustments increase or decrease basis\n Discuss when basis is “at-risk” under Section 465\, and the resulting loss disallowance and carryforward related to basis that is not at-risk\n Define passive activities under Section 469 and exceptions to the passive loss rules\n Discuss when and how aggregation of activities should be used to avoid the passive loss rules\n Analyze Section 461(l) created by the Tax Cuts and Jobs Act of 2017 and understand the limitation calculation and resulting carryforward\n Analyze the hierarchy of the loss limitations with examples of the application of the four tiers of losses and how they interact\n Use case studies to reinforce the learning objectives\n\nMajor Subjects\nThe OBBBA Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners\, including the impact of debt\, indemnities\, guarantees\, and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new Section 461(l))\, American Rescue Plan Act\, and Inflation Reduction Act \nInstructions\nNone URL:https://sc.cpa/event/sstx158-27-surgents-four-tiers-of-loss-limitations-a-guide-to-the-rules-for-pass-through-entities/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T002722Z CREATED:20260807T002721Z LAST-MODIFIED:20260807T002722Z UID:10006700-1814356800-1814356800@sc.cpa SUMMARY:(SSTX184/27) Surgent's Schedules K-2 and K-3: Preparation of Forms DESCRIPTION:Event Description\nMany partnerships and S corporations are now required to complete the voluminous Schedules K-2 and K-3 to report foreign-related tax information. Updated for the 2025 tax year\, this course is an essential guide for tax preparers on how to tackle the preparation of these forms. Understanding and preparing these forms requires a basic knowledge of various international tax topics\, including sourcing of income\, foreign tax credit income categories\, effectively connected income\, and fixed\, determinable\, annual\, or periodical (FDAP) income. The course includes a brief discussion of key international tax concepts\, a detailed walk-through of what information is required to be reported in different parts of the schedules\, and practical advice from the field. The course also includes three comprehensive case studies on how the form should be completed for operating\, real estate rental\, and investment partnerships.Please note: Surgent also offers a companion course\, “Schedules K-2 and K-3: Filing Requirements” (KFR2). \nDesigned For\nAny tax practitioner preparing or reviewing relevant partnership and S corporation tax returns \nObjectives\n\nIdentify and understand what information is required to be reported on Schedules K-2 and K-3\n\nMajor Subjects\nHow to read and complete Parts II and III for Foreign Tax Credit Understand attachment requirements in Part I Practical tips on how to tackle Parts IV and IX for corporate partners How to correctly fill out Part X for foreign partners Comprehensive examples for operating\, real estate rental\, and investment partnerships with filled-in sample forms \nInstructions\nNone URL:https://sc.cpa/event/sstx184-27-surgents-schedules-k-2-and-k-3-preparation-of-forms/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T003418Z CREATED:20260807T003418Z LAST-MODIFIED:20260807T003418Z UID:10006706-1814356800-1814356800@sc.cpa SUMMARY:(SSTX303/27) Surgent's Weekly Expert Hour (Original Air Date: 8/12/21) 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. Please Note: CFP credit is not available for this course in 2021. \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\nChild Tax Credit update (as of 8/12/21) Revenue Procedure 2021-33 How to use an annuity What tax practitioners need to be aware of regarding the Champlain Towers condo collapse \nInstructions\nNone URL:https://sc.cpa/event/sstx303-27-surgents-weekly-expert-hour-original-air-date-8-12-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T003448Z CREATED:20260807T003447Z LAST-MODIFIED:20260807T003448Z UID:10006709-1814356800-1814356800@sc.cpa SUMMARY:(SSTX353/27) Surgent’s Weekly Expert Hour (Original Air Date: 9/19/24) 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 series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.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\nDiscussion of the continuing struggle for FAFSA simplification Form 1099-K and crowdfunding online Anti-money laundering regulations for residential real estate transfers An overview of the expiring TCJA provisions \nInstructions\nNone URL:https://sc.cpa/event/sstx353-27-surgents-weekly-expert-hour-original-air-date-9-19-24/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T003718Z CREATED:20260807T003718Z LAST-MODIFIED:20260807T003718Z UID:10006714-1814356800-1814356800@sc.cpa SUMMARY:(SSTX115/27) Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners DESCRIPTION:Event Description\nDon’t let the title frighten you. It is critical that staff be trained on the increasingly complex forms-related issues that challenge them each busy season. This course will help experienced staff focus on the essential amidst the cacophony of IRS and legislative changes and avoid costly mistakes.This course brings to the forefront advanced preparation issues\, from individual returns to flow-through entities such as S corporations\, LLCs\, and partnerships. \nDesigned For\nAccounting and Finance Professionals who are involved in planning\, preparing\, or reviewing complex returns \nObjectives\n\nProperly complete several tax forms related to certain advanced technical issues which arise in preparing Forms 1065 and 1120-S\n Understand advanced technical practice issues facing practitioners today\n\nMajor Subjects\nBonus depreciation and Section 179 changes under the OBBBA Schedules K-2 and K-3 and filing exceptions Form 7203; IRS Tax Pro Account; IRS modernization initiatives Information Returns Intake System (IRIS) Identity Theft warnings;; IRS guidance for the marijuana industry; Recycled Form 1099-NEC to report nonemployee compensation; Form 1065 steps for reporting capital; Centralized audit regime; late filing penalties and small partnership relief; Substance over Form argument of shareholder loans; Advanced study of At-Risk loans; Employer W-2 correction requests; Don’t get caught watching the paint dry — What is hot and new; What is terminating S corporations today?; Special allocation issues of Section 704; Final regulations for allocating depreciation recapture to partners and members of LLCs; \nInstructions\nNone URL:https://sc.cpa/event/sstx115-27-surgents-technical-business-practice-issues-and-tax-forms-for-experienced-practitioners/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T003823Z CREATED:20260807T003823Z LAST-MODIFIED:20260807T003823Z UID:10006716-1814356800-1814356800@sc.cpa SUMMARY:(SSTX118/27) Surgent's Avoiding the Top 10 Mistakes That Can Wipe Out Retirement Savings DESCRIPTION:Event Description\nYears of growth in a retirement account can be wiped out by one mistake. As such\, retirement account owners and their advisors should take care to ensure that IRAs are operated in compliance with the governing regulations. This includes ensuring that distributions are handled properly\, and that movement of retirement assets\, including between IRAs and employer plans\, does not violate the limitations that apply. \nDesigned For\nAll practitioners advising clients on these complex issues \nObjectives\n\nIdentify penalties that can apply to distributions\, and how they can be avoided\n Help clients avoid the portability mistakes that can result in unintended tax consequences\n Move inherited retirement assets in a manner that preserves tax deferred status\n Help clients avoid ineligible contributions\n Explain the operational and compliance requirements for Roth IRA conversions\n\nMajor Subjects\nCoverage of applicable rules from SECURE Act 2.0 The 10% penalty Net unrealized appreciation of employer securities Roth IRA conversions Rollovers and the limitations Direct rollovers vs indirect rollovers\, and tax withholding; Beneficiary portability rules When a Roth IRA distribution is qualified to be tax-free Excess contributions and the 6% excise tax \nInstructions\nNone URL:https://sc.cpa/event/sstx118-27-surgents-avoiding-the-top-10-mistakes-that-can-wipe-out-retirement-savings/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T004025Z CREATED:20260807T004025Z LAST-MODIFIED:20260807T004025Z UID:10006721-1814356800-1814356800@sc.cpa SUMMARY:(SSTX253/27) Surgent's Forms 1120-S and 1065 Return Review Boot Camp for New and Experienced Reviewers DESCRIPTION:Event Description\nMost review techniques developed by professionals are self-taught and fine-tuned via experience. Yet how does one start? The purpose of this course is to give both new and seasoned reviewers additional and advanced procedures via a multitude of checklists to more thoroughly review S corporation and partnership tax returns. Its emphasis is not planning; rather\, it is to develop a strategy to properly review a return effectively and thoroughly. The course includes dozens of “practice tips for new reviewers” and is updated for impacts of newly enacted legislation. \nDesigned For\nSenior-level staff new to the review process or experienced staff members looking to update and/or expand their review procedures \nObjectives\n\nExpand the process involved in reviewing applicable tax returns\n Identify the most common areas that result in errors\n Document a review\, including consideration of risk management\n\nMajor Subjects\nReviews of portions of error-prone staff-prepared Forms 1120-S and 1065 from client-provided information What are common errors preparers make and what are the areas generating malpractice claims? Initial administrative groundwork The importance of Schedule M-1. Learn how various schedules are related and learn how to self-review Reporting requirements and filing exceptions for Schedules K-2 and K-3 Don’t fall prey to reporting oddities When can seemingly separately stated Schedule K items actually be trade or business items to report on Forms 1120-S or 1065? Form 1120-S – What exactly is terminating S elections today? How do I recognize a second class of stock? Maintaining shareholder basis schedules; beware of final IRS regulations regarding open debt; the default method of calculating basis versus the election under Section 1367; can an S corporation distribute earnings and profits from C corporation years? Form 1065 – New tax reporting requirement for partners’ capital balances Why use Section 704(b) to maintain capital accounts; Section 704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse\, nonrecourse\, and qualified nonrecourse debt; a review of Section 754 step-up in basis rules Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return Major provisions of HR 1\, One Big Beautiful Bill Act (OBBBA)\, relevant to course material have been included throughout \nInstructions\nNone URL:https://sc.cpa/event/sstx253-27-surgents-forms-1120-s-and-1065-return-review-boot-camp-for-new-and-experienced-reviewers/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T004114Z CREATED:20260807T004113Z LAST-MODIFIED:20260807T004114Z UID:10006724-1814356800-1814356800@sc.cpa SUMMARY:(SSTX246/27) Surgent's Update on the SECURE 2.0 Act DESCRIPTION:Event Description\nThis course provides a comprehensive analysis of the SECURE 2.0 Act. The principal focus of the Act is to expand retirement coverage and increase retirement savings. As such\, the Act has many important changes relating to IRAs and qualified plans. This legislation alters the landscape of retirement planning for taxpayers of all ages. Make sure you are up to date with the latest information available in order to effectively advise your clients on these important changes. \nDesigned For\nAny accounting and finance practitioner advising clients with respect to new pension and other changes brought about by the SECURE 2.0 Act \nObjectives\n\nUnderstand the latest nuts and bolts rules on retirement for yourself and your accounting and finance clients\n Competently discuss the current state of retirement planning with your accounting and finance clients\n\nMajor Subjects\nAutomatic enrollment requirements for 401(k) plans Change in the credit for small employer pension plan startup costs $2\,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Higher catch-up limit to apply at age 60\, 61\, 62\, and 63 Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Improving coverage for part-time workers Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule \nInstructions\nNone URL:https://sc.cpa/event/sstx246-27-surgents-update-on-the-secure-2-0-act/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T004412Z CREATED:20260807T004412Z LAST-MODIFIED:20260807T004412Z UID:10006728-1814356800-1814356800@sc.cpa SUMMARY:(SSOT147/27) Surgent's Securing a Comfortable Retirement DESCRIPTION:Event Description\nThis course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals. \nDesigned For\nCPAs looking to advise clients on retirement planning\, and CPAs looking for effective strategies for their own retirement \nObjectives\n\nHelp clients determine how much retirement income is necessary for the desired retirement lifestyle\n Identify resources available for retirement\n Understand how to build the three-legged retirement stool: employer retirement\, savings\, and Social Security\n Develop Plan B when the ideal retirement goal is not achievable\n Explain ways that clients can convert the equity in a home to retirement income\n Explain how the value of a small business can be converted to retirement income\n Explain survival possibilities and how first-to-die and last-to-die survival probabilities are used in retirement planning for married couples\n Understand timing regarding the use of taxable retirement funds and nontaxable funds\, and strategies to minimize income tax on Social Security\n Recognize the role of various investment types\, such as mutual funds\, equity holdings\, and bonds in retirement planning\n Summarize key points of recent research on the sustainability of retirement income and maintenance of desired retirement lifestyles\n\nMajor Subjects\nRetirement planning using variables such as desired lifestyle\, travel plans\, housing plans\, medical needs\, and family needs to customize a retirement plan unique to the client Using the residence and other real estate as retirement assets through equity and rent Using the small business as a retirement resource through creative retirement plans\, non-qualified deferred compensation\, and converting the value of the business through sales within the family or to an outside party An overview of portfolio management for retirees\, including sustainable portfolio withdrawal rates; balancing investments between income and equity\, and taxable and nontaxable; and asset liquidation and distribution timing to minimize the tax impact of retirement distributions and maximize cash flow from retirement vehicles and Social Security The three-legged retirement stool: employer retirement\, savings\, and Social Security Updates introduced by the One Big Beautiful Bill Act Analysis of the most current/important research on retirement planning and sustaining retirement income levels Planning with the new retirement provisions of SECURE Act 2.0 \nInstructions\nNone URL:https://sc.cpa/event/ssot147-27-surgents-securing-a-comfortable-retirement/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T004608Z CREATED:20260807T004608Z LAST-MODIFIED:20260807T004608Z UID:10006730-1814356800-1814356800@sc.cpa SUMMARY:(SSTX142/27) Surgent's Exploring Client Advisory Services: Tax Due Dates and Penalties/Where Do I Need To File? DESCRIPTION:Event Description\nThis course provides essential knowledge for Client Advisory Services (CAS) professionals navigating multistate taxation and managing tax deadlines. We’ll start by exploring the implications of the Wayfair decision\, focusing on general rules for sales and income tax nexus across states. You’ll learn what to look for in state statutes and gain a solid foundation for filing requirements. Additionally\, we’ll cover key tax due dates\, how to handle missed deadlines\, and potential relief options. Whether you’re new to the field or running your own practice\, this course will equip you with the tools to succeed. \nDesigned For\nAccounting and finance professionals who work with business owners on multistate tax issues\, small business owners working in multiple states\, and other accountants looking to serve their companies or clients in the areas of payroll services or operations \nObjectives\n\nIdentify key tax due dates by entity type\n Recognize how late filing\, late payment\, and other common penalties are calculated\n Recall common information return due dates and applicable penalties\n State first time abatement relief qualifications and other common remedies\n State what the term nexus means and how it differs for sales tax and income tax reporting obligations\n Recognize economic nexus and when it applies\n Identify when a company has to file an income tax return or sales tax return\n\nMajor Subjects\nEstimated taxes and deadlines Tax due dates for common returns and filings Potential penalties and interest Information return penalties Penalties applicable to pass-through entities Accuracy-related penalties First-time abatement (FTA) FTA eligible returns Reasonable cause Nexus: sales tax vs. income tax Sales tax nexus with state specific examples Remote work and sales tax nexus Income tax nexus with state-specific examples Remote work and income tax nexus Sales factor: throwback rules \nInstructions\nNone URL:https://sc.cpa/event/sstx142-27-surgents-exploring-client-advisory-services-tax-due-dates-and-penalties-where-do-i-need-to-file/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T004613Z CREATED:20260807T004613Z LAST-MODIFIED:20260807T004613Z UID:10006732-1814356800-1814356800@sc.cpa SUMMARY:(SSTX200/27) Surgent's Max the Tax: Section 754 DESCRIPTION:Event Description\nTwo firms need expert help with Section 754\, and game participants are just the right people to assist. First\, partners at LMN\, LLP are considering electing Section 754. They need to understand key aspects of the process and want to ensure the best outcome to their basis in partnership property and interest. Participants must then leverage their knowledge and calculate the adjusted basis balance sheet for another firm that already elected Section 754. \nDesigned For\nAccounting professionals needing foundational information related to Section 754 \nObjectives\n\nDetermine the amount of a Section 754 basis step-up; \n Know how to allocate the basis step-up to the partnership’s assets; \n Know how a partnership makes a Section 754 election and reports it to the IRS\n\nMajor Subjects\nHow and why a partnership makes a 754 election; The effect of the 754 election when an interest in a partnership is sold or inherited; How the 754 election applies when a partnership makes a distribution of property to one or more of its partners; How to make the 754 basis adjustment \nInstructions\nNone URL:https://sc.cpa/event/sstx200-27-surgents-max-the-tax-section-754/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005133Z CREATED:20260807T005133Z LAST-MODIFIED:20260807T005133Z UID:10006735-1814356800-1814356800@sc.cpa SUMMARY:(SSTX100/27) Surgent's Fiduciary Income Tax Returns – Form 1041 Workshop with Filled-in Forms DESCRIPTION:Event Description\nThis course is designed as a comprehensive guide to the core concepts of trust and estate income tax preparation. The course explains the common terminology and complicated income tax rules of estates and trusts\, fiduciary accounting\, and an introduction to or refresher on preparing Form 1041. This practical\, over 300-page manual is an excellent reference source for your practice\, which begins with quite simple cases. Building upon that base throughout the manual\, the course ends with two complicated preparation cases\, one trust and one estate\, each with filled-in forms. \nDesigned For\nAccounting and Financial Professionals whose practice includes the preparation of fiduciary income tax returns \nObjectives\n\nBe aware of fiduciary accounting principles\n Calculate Distributable Net Income and the income distribution deduction \n Prepare Form 1041 and Schedule K-1 \n\nMajor Subjects\nClassifying receipts between income and corpus under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods\, a forms method (Schedule B)\, a code method\, and a shortcut method\, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done?; Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year\, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Comprehensive DNI case study\, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies\, with filled-in forms \nInstructions\nNone URL:https://sc.cpa/event/sstx100-27-surgents-fiduciary-income-tax-returns-form-1041-workshop-with-filled-in-forms/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005213Z CREATED:20260807T005213Z LAST-MODIFIED:20260807T005213Z UID:10006736-1814356800-1814356800@sc.cpa SUMMARY:(SSTX282/27) Surgent's Guide to Understanding the At-Risk Basis Rules and Forms 6198 and 7203 DESCRIPTION:Event Description\nMany tax clients with losses from their S corporations\, partnerships\, and multiple-member LLCs treated as partnerships will want to use these losses to offset their other income from other sources. This program explains when\, why\, and how the at-risk rules apply to allow or to prevent the owner of a pass-through entity from taking a loss from a pass-through entity and using it to offset other income. This program is extremely helpful for anyone with pass-through entity clients. \nDesigned For\nAny tax practitioner wishing to understand the at-risk rules and how they apply to losses allocated to the owners of pass-through entities \nObjectives\n\nUnderstand how a client determines his or her at-risk basis in his or her pass through entity\n Understand how the at-risk basis calculation differs from a regular basis calculation \n Calculate the amount of an investor’s annual at-risk basis \n Understand the structure of IRS Form 6198 and how it relates to calculating a taxpayer’s at-risk basis\n\nMajor Subjects\nBasis and at-risk basis How to calculate the amount of annual at-risk basis Forms 6198 and 7203 When activities may be aggregated for at-risk purposes Qualified nonrecourse financing \nInstructions\nNone URL:https://sc.cpa/event/sstx282-27-surgents-guide-to-understanding-the-at-risk-basis-rules-and-forms-6198-and-7203/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005224Z CREATED:20260807T005223Z LAST-MODIFIED:20260807T005224Z UID:10006737-1814356800-1814356800@sc.cpa SUMMARY:(SSTX204/27) Surgent's Navigating Your Client Through the IRS Appeals Process DESCRIPTION:Event Description\nDespite the fact that a client’s tax matter may be taken directly to court\, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating through the complex IRS Appeals. \nDesigned For\nAccounting and Financial Professionals who wish to represent clients with a tax matter in disagreement \nObjectives\n\nRecognize how to craft the appeal protest to best effect the desired findings for your client\n Identify strategies regarding in-person\, correspondence\, or phone conferences with IRS Appeals\n Utilize IRS Appeals\, the only level of appeal within the IRS\, to avoid costly\, contentious\, and time-consuming court trials\n Understand how to prepare and submit a Tax Court petition\n\nMajor Subjects\nPreparing a valid Appeals Protest for small case requests when tax\, penalties\, and interest for each period are $25\,000 or less Writing and filing a Formal Protest\, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights \nInstructions\nNone URL:https://sc.cpa/event/sstx204-27-surgents-navigating-your-client-through-the-irs-appeals-process/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005312Z CREATED:20260807T005312Z LAST-MODIFIED:20260807T005312Z UID:10006738-1814356800-1814356800@sc.cpa SUMMARY:(SSTX395/27) Surgent’s Weekly Expert Hour (Original Air Date: 1/15/26) 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 series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.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\nABLE accounts Qualified disability expenses\, rollovers\, and program-to-program transfers Car loan interest deduction under OBBBA \nInstructions\nNone URL:https://sc.cpa/event/sstx395-27-surgents-weekly-expert-hour-original-air-date-1-15-26/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005318Z CREATED:20260807T005317Z LAST-MODIFIED:20260807T005318Z UID:10006741-1814356800-1814356800@sc.cpa SUMMARY:(SSTX223/27) Surgent's Understanding Partnership Taxation: Debt Allocations DESCRIPTION:Event Description\nHow debt is allocated to the partners in a partnership is important. It dictates how much money may be taken tax-free as a distribution\, the losses that flow down to the partners\, and the gain or loss on the sale of a partnership interest. However\, the allocation of debt can differ depending on the type of debt it is and the type of partner we are talking about. Furthermore\, 704(c) can complicate things. And what in the world is a constructive liquidation scenario? In this course\, we will tackle the concept of debt allocations – how you do it\, what it means\, and why you do it. \nDesigned For\nTax practitioners who are looking to improve their knowledge of debt allocations and how they affect a partner’s tax basis \nObjectives\n\nState how debt allocations affect the calculation of a partner’s basis in the partnership\n Recognize how recourse and nonrecourse debt are allocated to partners\n Identify the tax effects of 704(c) on contributed property\n\nMajor Subjects\nRecourse debt allocations Constructive liquidation scenarios Nonrecourse debt allocations Minimum gains and nonrecourse deductions Section 704(c) gains Allocations under 704(c) \nInstructions\nNone URL:https://sc.cpa/event/sstx223-27-surgents-understanding-partnership-taxation-debt-allocations/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005320Z CREATED:20260807T005319Z LAST-MODIFIED:20260807T005320Z UID:10006742-1814356800-1814356800@sc.cpa SUMMARY:(SSTX259/27) Surgent's Advanced Individual Income Tax Return Issues DESCRIPTION:Event Description\nMost accounting and financial professionals have been preparing individual income tax returns for years\, and while many of the returns are easy\, there are always a number of issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore the tough tax issues for experienced practitioners and help them provide better planning strategies and results for their higher income clients. \nDesigned For\nExperienced Accounting and Financial Professionals who want and need an in-depth knowledge of the most difficult individual-income-tax-return issues \nObjectives\n\nUnderstand the basics of Section 199A\n Understand how to properly report advanced transactions in financial instruments and investments\n Understand the special problems and new issues for the current return\n Identify the causes of alternative minimum tax liability and what can be done to reduce or eliminate it\n\nMajor Subjects\nNew issues for the current year tax return and Section 199A Installment sales – understanding the complicated issues Form 8582: Passive losses with carryovers – Complicated case with filled-in forms Puts\, calls\, straddling\, and unusual investments – Understanding the tax laws and reporting them correctly on the tax return Capital gain and loss issues – The problem with proper reporting of installment sales issues; capital gains and losses; when is a stock worthless; and much more… At-risk rules: What a return preparer really needs to know Passive loss issues – You cannot just trust your software. What to watch out for and the questions you need your clients to answer in order to do it right! Incentive and nonqualified stock options – reporting key strategies for planning; dealing with the alternative minimum tax Alternative minimum tax – Understanding it; planning strategies to avoid it; using the minimum tax credit; explaining it to a client Form 6251: Detailed calculation example \nInstructions\nNone URL:https://sc.cpa/event/sstx259-27-surgents-advanced-individual-income-tax-return-issues/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005417Z CREATED:20260807T005416Z LAST-MODIFIED:20260807T005417Z UID:10006745-1814356800-1814356800@sc.cpa SUMMARY:(SSTX245/27) Surgent's How to Settle a Client's Estate DESCRIPTION:Event Description\nFederal estate and gift taxes currently affect few clients\, but there are many other issues involved in settling an estate or administering a trust. Clients who are beneficiaries of a trust or estate often turn to their financial advisors to understand the administrative process and its effect on their interests. This course enables the accountant to cut through the jargon to understand the legal concepts\, communicate a real-world explanation to clients\, and serve\, in some instances\, as an advisor to them. After taking this course\, practitioners will feel more confident to serve in a fiduciary capacity. Updated for developments relative to estate taxation. \nDesigned For\nAccounting and Financial Professionals who wish to assist in settlement of an estate\, regardless of size \nObjectives\n\nUnderstand how creditors’ claims impact a beneficiary’s claims\n Understand the key provisions in a will or trust\n Understand the duties of an executor or trustee in relation to beneficiaries and other third parties\n Identify trusts\, wills\, and other documents encountered\, & their uses\n Understand the stages of an estate administration including costs\, collections\, payment of debts/taxes\, & distribution to beneficiaries\n Be aware of the duties a fiduciary and members of the estate planning team owe to creditors\, beneficiaries\, and the courts\n\nMajor Subjects\nIssues involved when settling an estate – marshaling of assets\, payment of creditors\, and distribution and accounting to beneficiaries Explaining the needs and limitations of durable powers of attorney\, health care directives\, and living wills Why a will is probated\, and on what grounds it may be challenged Comprehensive checklists on how to read a will\, duties of an executor and trustee\, and much more Identification and report of estate assets What to do and what not to do as a fiduciary\, executor\, or trustee – duty of care\, investment\, informing\, payment of debts and taxes\, & defending a will contest How executors and trustees interact with beneficiaries Elective shares\, and when a spouse might make that choice What a trustee needs to know about incompetents and minors Rights of creditors\, third parties\, and beneficiaries Key issues in transferring property to a trust and from a trust or estate to a beneficiary Identifying income\, estate\, and inheritance taxes Fiduciary accounting – principal and income concepts An introduction to drafting an account\, and why it is relevant Administration of revocable trusts Estate basis reporting \nInstructions\nNone URL:https://sc.cpa/event/sstx245-27-surgents-how-to-settle-a-clients-estate/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005517Z CREATED:20260807T005517Z LAST-MODIFIED:20260807T005517Z UID:10006746-1814356800-1814356800@sc.cpa SUMMARY:(SSTX375/27) Surgent’s Weekly Expert Hour (Original Air Date: 7/3/25) 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 series designed to eliminate the clutter and get you what you need to stay up to date and perform for your clients.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\nComparison between Senate and House versions of the OBBB Act Expectation of TCJA provisions extension Discussion of provisions including the qualified business income deduction\, 529 account expenses\, and asset expensing \nInstructions\nNone URL:https://sc.cpa/event/sstx375-27-surgents-weekly-expert-hour-original-air-date-7-3-25/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005521Z CREATED:20260807T005521Z LAST-MODIFIED:20260807T005521Z UID:10006747-1814356800-1814356800@sc.cpa SUMMARY:(SSTX323/27) Surgent’s Weekly Expert Hour (Original Air Date: 5/12/22) 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\nIRS Letter 6419 Excess business losses refresher Schedules K-2 and K-3 \nInstructions\nNone URL:https://sc.cpa/event/sstx323-27-surgents-weekly-expert-hour-original-air-date-5-12-22/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005618Z CREATED:20260807T005618Z LAST-MODIFIED:20260807T005618Z UID:10006748-1814356800-1814356800@sc.cpa SUMMARY:(SSTX135/27) Surgent's Choosing the Right Business Entity DESCRIPTION:Event Description\nThe business structure a client chooses influences virtually every tax and financial issue associated with the business\, including the business’s day-to-day operations\, its tax liability\, how much of the owners’ personal assets are at risk\, and much more. For this and many other reasons\, it is critical that a client choose a business structure that gives the right balance of legal protections and tax benefits.From a tax perspective\, in terms of selecting an entity to do business in\, the universe shifted with the Tax Cuts and Jobs Act enacted at the end of 2017. The tax rate for C corporations was lowered to 21% and the S199A deduction offered pass-through entities the chance to significantly lower the rate at which they are taxed. But how do all these options work and which option is best for which business? Those questions are at the heart of this webinar. In this program\, we discuss whether there is a “best entity” for our clients. Accounting and finance professionals know that re-examining choice of entity determination is at the top of the agenda for client meetings because clients continue to want reassurance that they have the most tax-efficient entity structure. This program will equip you with the knowledge and insights you need to lead those discussions. \nDesigned For\nAccounting and finance professionals seeking to understand the issues that impact choice-of-entity determinations \nObjectives\n\nHelp clients choose the tax entity that is most advantageous to them\n\nMajor Subjects\nWhy businesses operate as C corporations Why businesses operate as pass-through entities Adopting C corporation status Why businesses choose S corporation status. Tax and business situations that impact entity selection. \nInstructions\nNone URL:https://sc.cpa/event/sstx135-27-surgents-choosing-the-right-business-entity/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005811Z CREATED:20260807T005811Z LAST-MODIFIED:20260807T005811Z UID:10006752-1814356800-1814356800@sc.cpa SUMMARY:(SSTX203/27) Surgent's Navigating Your Client Through the IRS Appeals Process DESCRIPTION:Event Description\nDespite the fact that a client’s tax matter may be taken directly to court\, utilizing the IRS Independent Office of Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of navigating the complex IRS Appeals. \nDesigned For\nAccounting and Financial Professionals who wish to represent clients with a tax matter in disagreement \nObjectives\n\nRecognize how to craft the appeal protest to best effect the desired findings for your client\n Identify strategies regarding in person\, correspondence\, or phone conferences with IRS Appeals\n Know how to utilize IRS Appeals\, the only level of appeal within the IRS\, to avoid costly\, contentious\, and time-consuming court trials\n Understand how to prepare and submit a Tax Court petition\n\nMajor Subjects\nPreparing a valid Appeals Protest for small case requests when tax\, penalties\, and interest for each period are $25\,000 or less Writing and filing a Formal Protest\, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights \nInstructions\nNone URL:https://sc.cpa/event/sstx203-27-surgents-navigating-your-client-through-the-irs-appeals-process/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T005815Z CREATED:20260807T005815Z LAST-MODIFIED:20260807T005815Z UID:10006753-1814356800-1814356800@sc.cpa SUMMARY:(SSTX126/27) Surgent's Individual Income Tax Update DESCRIPTION:Event Description\nThis highly informative course will bring you up-to-speed on the latest in individual tax law developments and the corresponding or responsive planning opportunities available to your clients. You will come away from the course ready to educate your individual tax clients and implement tax-savings ideas that will serve their ever-evolving needs. Continually updated to reflect enacted legislation. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BFT4. \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 individual clients \nObjectives\n\nUnderstand strategies and tactics to use in light of new legislation\n Understand how to nail down valuable deductions and other reductions to the tax base\n \n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New tip income deduction New overtime pay deduction New car loan interest deduction New temporary senior deduction Expanded SALT cap Trump Accounts Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx126-27-surgents-individual-income-tax-update/ CATEGORIES:Self-Study Text END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T010440Z CREATED:20260807T010439Z LAST-MODIFIED:20260807T010440Z UID:10006764-1814356800-1814356800@sc.cpa SUMMARY:(SSTX138/27) Surgent's The Complete Guide to Payroll Taxes and 1099 Issues DESCRIPTION:Event Description\nEmployment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business\, and IRS penalties for noncompliance have risen dramatically in recent years. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents a comprehensive overview of federal payroll taxes\, Form 1099\, and related compliance issues. \nDesigned For\nCPAs in public accounting and industry with responsibility for payroll tax compliance \nObjectives\n\nDistinguish an employee from an independent contractor and understand the relief available to employers who misclassify employees\n Understand what is needed to complete Forms W-2\, 1099-MISC\, 1099-R\, and SS-8\n Understand the gig economy and the payroll tax responsibilities associated with it\n\nMajor Subjects\nPayroll tax requirements for wages\, including wages subject to the .9 percent tax\, employee benefits and reimbursements\, nonqualified deferred compensation\, stock options\, and tips Fringe benefits issues\, such as health insurance\, life insurance\, cafeteria plan benefits\, accountable and non-accountable plans\, standard mileage rates\, and per diem rates Special issues — Using a common paymaster\, how to file W-2s after a takeover\, merger\, or acquisition\, and state and local tax withholding Statutory employees\, independent contractors\, and possible changes to Section 530 relief Penalties — Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans\, and Section 401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9\, W-9\, W-2\, 1099\, 1099-NEC\, SS-8\, and 940 Understanding payroll tax responsibilities in the gig economy \nInstructions\nNone URL:https://sc.cpa/event/sstx138-27-surgents-the-complete-guide-to-payroll-taxes-and-1099-issues/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T010724Z CREATED:20260807T010724Z LAST-MODIFIED:20260807T010724Z UID:10006768-1814356800-1814356800@sc.cpa SUMMARY:(SSTX125/27) The Best Federal Tax Update Course by Surgent DESCRIPTION:Event Description\nIn this continually revised course\, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance\, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners\, both those working in public accounting as well as those in private industry\, who need the latest information on tax changes. Please Note: Due to content overlap\, it is recommended that this course NOT be taken together with BITU. \nDesigned For\nAccounting and Finance Professionals who need to know the latest tax law changes in all areas of practice\, whether newly licensed or a seasoned professional \nObjectives\n\nUnderstand the latest enacted tax law changes\n Understand strategies and techniques to use in light of tax changes\n Understand current cases and rulings affecting individuals and businesses\n\nMajor Subjects\nComprehensive coverage of individual provisions of the One Big Beautiful Bill Act\, including but not limited to: TCJA provisions made permanent New Tip Income Deduction New Overtime Pay Deduction New Car Loan Interest Deduction New Temporary Senior Deduction Expanded SALT Cap Trump Accounts 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; Digital Assets and Tax Implications – understand Form 1099-DA for reporting digital asset transactions\, along with updated IRS guidance on cryptocurrencies and broker responsibilities Artificial Intelligence – discover how AI and generative tools are transforming the tax profession Sale of Passthrough Entity Interests and Net Investment Income Tax – analyze the tax implications of selling interests in passthrough entities\, including relevant examples\, and how the Net Investment Income Tax (NIIT) applies to these transactions; The Gig Economy – examine key tax implications for gig workers\, including Independent Contractor vs. Employee classification challenges\, and employer reporting responsibilities Timely coverage of breaking tax legislation Practice aids\, including all the numbers applicable for the current year — inflation-adjusted amounts\, mileage rates\, retirement contributions\, and more Advanced practice\, reporting\, and other issues intertwined with advanced planning and discussion ideas \nInstructions\nNone URL:https://sc.cpa/event/sstx125-27-the-best-federal-tax-update-course-by-surgent/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T011122Z CREATED:20260807T011121Z LAST-MODIFIED:20260807T011122Z UID:10006771-1814356800-1814356800@sc.cpa SUMMARY:(SSTX317/27) Surgent's Weekly Expert Hour (Original Air Date: 5/06/21) 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\nThe American Families Plan Estate of Michael Jackson v. Commissioner PPP loan forgiveness Section 1244 losses \nInstructions\nNone URL:https://sc.cpa/event/sstx317-27-surgents-weekly-expert-hour-original-air-date-5-06-21/ CATEGORIES:Self-Study Video END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/Detroit:20270630T120000 DTEND;TZID=America/Detroit:20270630T120000 DTSTAMP:20260807T011219Z CREATED:20260807T011218Z LAST-MODIFIED:20260807T011219Z UID:10006773-1814356800-1814356800@sc.cpa SUMMARY:(SSTX173/27) Surgent's Individual Income Tax Return Preparation for the Non-Credentialed Tax Preparer DESCRIPTION:Event Description\nThis course will take new and administrative staff from the most basic concepts to an understanding of individual tax return preparation. Continuously updated for the latest legislation\, including the SECURE Act 2.0\, the Inflation Reduction Act\, American Rescue Plan Act\, the Consolidated Appropriations Act of 2021\, the CARES Act\, the SECURE Act\, the Tax Cuts and Jobs Act of 2017\, and the One Big Beautiful Bill Act. \nDesigned For\nNew staff\, rusty or those returning to the profession\, who desire to prepare individual returns \nObjectives\n\nLearn complicated issues of filing status and dependency exemptions\n Understand issues with reporting capital gains transactions\n Complete tax returns\, schedules\, and worksheets\n\nMajor Subjects\nEffects of recent legislation\, including the recently enacted One Big Beautiful Bill Act SECURE Act 2.0 Filing information\, filing status\, personal exemptions\, dependents\, the standard deduction\, etc. Dependents and income Wages and salaries Credits\, withholding\, estimated tax\, and basic return preparation Capital gains and losses Itemized deductions \nInstructions\nNone URL:https://sc.cpa/event/sstx173-27-surgents-individual-income-tax-return-preparation-for-the-non-credentialed-tax-preparer/ CATEGORIES:Self-Study Text END:VEVENT END:VCALENDAR