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BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261113T083000
DTEND;TZID=America/Detroit:20261113T121000
DTSTAMP:20260613T045022Z
CREATED:20260515T010208Z
LAST-MODIFIED:20260613T045022Z
UID:10005705-1794558600-1794571800@sc.cpa
SUMMARY:(LITX37/27) Understanding Partnership Taxation - Schedules K-2 & K-3
DESCRIPTION:Event Description\nThe Schedule K-2 & K-3 reporting requirements have been challenging for many practitioners. Confusing guidance on who needs to file and relief from stiff penalty provisions are only half the battle. How do these forms change the calculation of the foreign tax credit on Form 1116? What about the Form 1118? Do Form 8865 filers need to worry about Schedule K-2 & K-3? In this course\, we will explore these questions and how the Schedule K-2 and K-3 affect the foreign tax credit calculation. Using examples and plain language\, we will show how forms\, like Form 1116 and others\, are impacted by the new requirements. \nObjectives\nIdentify situations where a Schedule K-2 or K-3 must be filed for a partnership or S-Corporation. \nState potential remedies to failure to file Schedule K-2 or K-3. \nRecognize the key parts of Form 1116 that are affected by Schedule K-2 & K-3. \nRecall which taxpayers do not need to file Form 1116 – State how Form 1118 is affected by Schedules K-2 & K-3.\nIdentify which Form 8865 filers need to file Schedule K-2 & K-3.
URL:https://sc.cpa/event/litx37-27-understanding-partnership-taxation-schedules-k-2-k-3/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261202T083000
DTEND;TZID=America/Detroit:20261202T115000
DTSTAMP:20260528T041429Z
CREATED:20260515T010715Z
LAST-MODIFIED:20260528T041429Z
UID:10005749-1796200200-1796212200@sc.cpa
SUMMARY:(LITX39/27) Practice & Regulatory Update for Financial Advisors – End of Year 2026
DESCRIPTION:Event Description\nThe regulatory world is complex for financial advisors. Not only are you subject to SEC and FINRA regulations\, but also what the IRS does as well. Clients expect you to be on top of what is happening in the world of investing\, insurance\, and taxes. It is not enough to just know the code section or the final rule affecting them. Your clients want to know how changes and updates affect their financial well-being. And what if you are a Certified Financial Planner? Then we need to worry about CFP Board too! It is enough to make your head spin! \nThat’s where our quarterly practice and regulatory update can help. In this 4-hour update\, we will focus on year-end financial and tax planning strategies for your advisory clients\, review SEC regulatory priorities heading into 2027\, and discuss estate planning opportunities arising from OBBBA’s enhanced exemption amounts. We’ll also cover year-end retirement planning strategies\, RMD considerations for year-end client meetings\, and new CFP continuing education reporting requirements. Don’t worry. We won’t just hurl code sections at you. Using practical and easy to understand examples\, we will illustrate the concepts that mean the most to you – so you will be well-prepared for the many things that a client throws your way! \nObjectives\n• State year-end financial and tax planning strategies for advisory clients under current law.• Identify SEC regulatory priorities and new compliance requirements heading into 2027.• Recognize estate planning opportunities arising from OBBBA-enhanced exemption amounts.• Recall year-end retirement account and RMD planning considerations for advisory clients.• State new CFP continuing education reporting requirements and credentialing updates.
URL:https://sc.cpa/event/litx39-27-practice-regulatory-update-for-financial-advisors-end-of-year-2026/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261202T130000
DTEND;TZID=America/Detroit:20261202T135000
DTSTAMP:20260613T044126Z
CREATED:20260515T011710Z
LAST-MODIFIED:20260613T044126Z
UID:10005871-1796216400-1796219400@sc.cpa
SUMMARY:(LITX40/27) Keeping Up with the Tax Code - Basis Calculations for S-Corps & Partnerships
DESCRIPTION:Event Description\nWhether you are an experienced veteran or new to the industry\, one of the toughest parts of being a tax practitioner is keeping up with all of the changes in tax legislation. The Keeping Up with the Tax Code series takes a look at recent changes to tax law from a practitioner perspective. We don’t just hurl code sections at you without explanation. Using examples\, problems\, and plain explanations\, we explore a mix of new tax issues and areas of the code that tend to be misunderstood in a practical and straight-forward way. In this session\, we will explore the differences in the basis calculation between S-Corps and partnerships. We will also explore when an owner may have debt basis. \nObjectives\nState the differences between basis calculations for a partnership and an S-Corporation.  \nIdentify when debt increases basis in an S-Corporation and partnership.  \nRecall the effects of PPP loan forgiveness on S-Corporation shareholder basis and partnership basis.
URL:https://sc.cpa/event/litx40-27-keeping-up-with-the-tax-code-basis-calculations-for-s-corps-partnerships/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261202T140000
DTEND;TZID=America/Detroit:20261202T145000
DTSTAMP:20260613T044324Z
CREATED:20260515T011615Z
LAST-MODIFIED:20260613T044324Z
UID:10005850-1796220000-1796223000@sc.cpa
SUMMARY:(LITX41/27) Understanding S-Corp Taxation - Late S-Elections\, Disproportionate Distributions\, Selling Shares
DESCRIPTION:Event Description\nS-Corporation taxation has lots of pieces. There are helpful elections you can make that can potentially save your client money. There are rigid rules to be adhered to. For example\, if there is more than one class of stock\, it can terminate the S-election. Learning how to successfully navigate these rules can make all the difference. In this course\, we will be discussing some of the more common specialty areas experienced by practitioners – late filing relief for S-elections\, disproportionate distributions\, and selling S-Corporation shares. While these items may not come up on every single Form 1120-S\, you will be able to add more value to clients when they do! \nObjectives\nRecall the rules for a late S-election. \nIdentify the tax implications of an S-Corporation making disproportionate distributions to S-Corp shareholders. \nRecognize the tax rate applicable to the sale of S-Corporation shares.
URL:https://sc.cpa/event/litx41-27-understanding-s-corp-taxation-late-s-elections-disproportionate-distributions-selling-shares/
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:20261204T083000
DTEND;TZID=America/Detroit:20261204T115000
DTSTAMP:20260613T043058Z
CREATED:20260515T011519Z
LAST-MODIFIED:20260613T043058Z
UID:10005844-1796373000-1796385000@sc.cpa
SUMMARY:(LITX42/27) Client Advisory Services Tax Update – End of Year 2026
DESCRIPTION:Event Description\nIf you are a client-facing tax practitioner that is looking for a tax update that gives practical advice without all the fluff\, this is the course for you! As the year winds down\, CAS professionals face a wave of year-end deadlines\, planning opportunities\, and questions from clients. In this course\, we’ll cover year-end payroll and information reporting obligations\, IRS enforcement priorities heading into 2027\, and new forms and filing requirements taking effect in the next filing season. We’ll also explore employee benefit plan year-end considerations and provide a clear summary of where OBBBA implementation stands as the year closes—so you can advise clients with confidence. It is all in this tax update – made especially for those professionals in client advisory services! \nObjectives\n• State year-end payroll tax and information reporting obligations for CAS professionals and their clients.• Identify IRS enforcement priorities and audit focus areas heading into the 2027 filing season.• Recognize new or revised tax forms and filing requirements taking effect for 2027.• Recall employee benefit plan contribution limits and year-end planning opportunities for 2026.
URL:https://sc.cpa/event/litx42-27-client-advisory-services-tax-update-end-of-year-2026/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261204T130000
DTEND;TZID=America/Detroit:20261204T141000
DTSTAMP:20260613T051220Z
CREATED:20260515T010130Z
LAST-MODIFIED:20260613T051220Z
UID:10005697-1796389200-1796393400@sc.cpa
SUMMARY:(LITX43/27) Understanding S-Corp Taxation - Shareholder Basis\, AAA & Retained Earnings
DESCRIPTION:Event Description\nEven though they have been around for several years\, the tax laws pertaining to S-Corporations remain some of the more difficult areas of the Internal Revenue Code. Given the rising popularity of S-Corporations\, understanding how shareholder basis and the equity section of the balance sheet work together for tax purposes is imperative for nearly any tax practitioner. In this course\, we will discuss this relationship. Using examples and illustrations\, we will show how contributions\, operating transactions\, and distributions affect both shareholder basis as well as equity. \nObjectives\nRecognize the formula for calculating S-Corp Shareholder basis. \nIdentify the items of income and deduction that are allocated to AAA\, PTI\, AE&P\, and OAA. \nCalculate the tax effects of a distribution on shareholder basis and AAA.
URL:https://sc.cpa/event/litx43-27-understanding-s-corp-taxation-shareholder-basis-aaa-retained-earnings/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261208T083000
DTEND;TZID=America/Detroit:20261208T094000
DTSTAMP:20260613T044210Z
CREATED:20260515T005613Z
LAST-MODIFIED:20260613T044210Z
UID:10005636-1796718600-1796722800@sc.cpa
SUMMARY:(LITX44/27) Keeping Up with the Tax Code - Schedules K-2 & K-3
DESCRIPTION:Event Description\nWhether you are an experienced veteran or new to the industry\, one of the toughest parts of being a tax practitioner is keeping up with all of the changes in tax legislation. The Keeping Up the Tax Code series takes a look at recent changes to tax law from a practitioner perspective. We don’t just hurl code sections at you without explanation. Using examples\, problems\, and plain explanations\, we explore a mix of new tax issues and areas of the code that tend to be misunderstood in a practical and straight-forward way. In this session\, we will explore filing requirements\, reporting\, and penalties for Schedules K-2 & K-3. \nObjectives\nIdentify situations where a Schedule K-2 or K-3 must be filed for a partnership or S-Corporation. \nState potential penalties for not filing a Schedule K-2 and K-3. \nIdentify potential remedies to failure to file Schedule K-2 or K-3.
URL:https://sc.cpa/event/litx44-27-keeping-up-with-the-tax-code-schedules-k-2-k-3/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261208T095000
DTEND;TZID=America/Detroit:20261208T131000
DTSTAMP:20260613T043549Z
CREATED:20260515T005910Z
LAST-MODIFIED:20260613T043549Z
UID:10005672-1796723400-1796735400@sc.cpa
SUMMARY:(LITX45/27) Federal Tax Update for Businesses – End of Year 2026
DESCRIPTION:Event Description\nBeing a tax practitioner over the last few years has been tough! The tax landscape is constantly changing\, and this shows no signs of slowing down. With the passage of the One Big Beautiful Bill Act (OBBBA) and the more recent guidance about it\, there’s even more for practitioners to keep up with. Now more than ever\, you need more than just new code sections hurled your way—you need a reliable and practical way to stay on top of new legislation\, IRS focus areas\, and key developments affecting your clients. We’ll walk through recent updates for employers related to tip deduction and overtime deduction reporting. We will also talk about those tricky expiration dates related to green energy credits. Finally\, we will discuss disproportionate distributions to partners. Through discussion and easy-to-follow examples\, you’ll be better prepared to answer tough client questions and stay current year-round. Not just during tax season! \nObjectives\nState the major provisions of the OBBBA related to businesses. \nIdentify recent guidance related to the tip deduction and overtime deduction for employers. \nState when green energy credits may be taken and when they expire in accordance with recent guidance. \nRecognize differences in tax implications and reporting for proportionate and disproportionate distributions.
URL:https://sc.cpa/event/litx45-27-federal-tax-update-for-businesses-end-of-year-2026/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261210T083000
DTEND;TZID=America/Detroit:20261210T092000
DTSTAMP:20260528T042008Z
CREATED:20260515T010916Z
LAST-MODIFIED:20260528T042008Z
UID:10005779-1796891400-1796894400@sc.cpa
SUMMARY:(LITX46/27) Exploring Client Advisory Services - Working with Foreign Contractors
DESCRIPTION:Event Description\nIn an increasingly online world where geography is less important\, some companies are looking outside of the United States for talent. However\, foreign contractors have many unique tax attributes – and their filing requirements can differ depending on if they are classified as a resident or nonresident alien. In this course\, we will discuss basic tax requirements related to foreign contractors. Using discussion and examples\, we will identify situations to watch out for and when certain forms may be required. We will also discuss what to do in the case of worker misclassification. \nObjectives\nRecognize the difference between Resident Aliens and Non-Resident Aliens. \nState situations that would require the filing of a W-8BEN or Form 1042. \nRecall when back-up withholding may be required for certain taxpayers. \nIdentify qualifications for the IRS Voluntary Classification Settlement Program (VCSP).
URL:https://sc.cpa/event/litx46-27-exploring-client-advisory-services-working-with-foreign-contractors/
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Detroit:20261210T093000
DTEND;TZID=America/Detroit:20261210T125000
DTSTAMP:20260613T044129Z
CREATED:20260515T011712Z
LAST-MODIFIED:20260613T044129Z
UID:10005873-1796895000-1796907000@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\nState new developments related to the OBBBA that pertain to individual taxpayers. \nRecognize expiring green energy credits. \nRecall the advantages of creating IRS Tax Pro Accounts. \nIdentify 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:20260613T045343Z
CREATED:20260515T010522Z
LAST-MODIFIED:20260613T045343Z
UID:10005731-1796907600-1796910600@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\nState the 4 tiers of losses for non-corporate taxpayers. \nIdentify the different tax treatment of losses suspended at each loss tier. \nRecognize 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:20261217T083000
DTEND;TZID=America/Detroit:20261217T092000
DTSTAMP:20260713T041117Z
CREATED:20260515T010423Z
LAST-MODIFIED:20260713T041117Z
UID:10005727-1797496200-1797499200@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\nRecall the 3 determination categories (incorporating the 20 historical factors) that the IRS uses to determine employees versus independent contractors. \nIdentify the basic tax forms needed when hiring employees and independent contractors. \nRecognize the different types of 1099 forms. \nState 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:20261217T093000
DTEND;TZID=America/Detroit:20261217T125000
DTSTAMP:20260529T041514Z
CREATED:20260515T011115Z
LAST-MODIFIED:20260529T041514Z
UID:10005803-1797499800-1797511800@sc.cpa
SUMMARY:(LIOT14/27) Seeing Beyond the Numbers - Financial Statement Analysis  for CFOs & Controllers
DESCRIPTION:Event Description\nFinancial statements are a crucial window into the daily operations and overall health of a company. They reveal the strengths and weaknesses that define the organization’s financial standing. However\, the interpretation of financial statements can vary widely depending on the user’s perspective. This course is designed to help you refine your financial statement analysis skills and gain insights that will enable you to better understand and communicate your company’s financial performance. \nObjectives\nIndicate how different stakeholders utilize financial statements. \nRecognize how flexible budgeting may be used by CFOs and Controllers. \nRecall how time series analysis and common size financial statements are used in trend analysis. \nCalculate liquidity\, leverage\, and profitability ratios. \nIdentify the uses and limitations of ratio analysis.
URL:https://sc.cpa/event/liot14-27-seeing-beyond-the-numbers-financial-statement-analysis-for-cfos-controllers/
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:20260713T041120Z
CREATED:20260515T011219Z
LAST-MODIFIED:20260713T041120Z
UID:10005825-1797512400-1797515400@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\nRecognize the different types of IRS Notices. \nState the requirements for First Time Abatement. \nIdentify 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:20260528T041227Z
CREATED:20260515T011629Z
LAST-MODIFIED:20260528T041227Z
UID:10005868-1797516000-1797519000@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\nState what expenses 529 plan distributions may be used for. \nRecognize ways that remaining funds may be removed from a 529 plan tax-free. \nIdentify 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:20260713T041018Z
CREATED:20260515T010823Z
LAST-MODIFIED:20260713T041018Z
UID:10005764-1799919000-1799925000@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:20260713T041009Z
CREATED:20260515T010725Z
LAST-MODIFIED:20260713T041009Z
UID:10005758-1799925600-1799931600@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:20260713T041214Z
CREATED:20260515T010126Z
LAST-MODIFIED:20260713T041214Z
UID:10005693-1799932200-1799938200@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:20270119T112000
DTEND;TZID=America/Detroit:20270119T123000
DTSTAMP:20260529T041131Z
CREATED:20260515T011622Z
LAST-MODIFIED:20260529T041131Z
UID:10005862-1800357600-1800361800@sc.cpa
SUMMARY:(LIMG05/27) Gaining a Competitive Advantage - Critical Skills for CFOs and Controllers
DESCRIPTION:Event Description\nThe role of finance leaders within an organization has changed considerably in more recent years. CFOs and controllers are constantly being asked to take on new tasks that involve the critical functions of the organization. This course will discuss how finance leaders can create value within their organizations in the current competitive market\, how the perception of value in the area of finance has changed\, the role of the finance function in cybersecurity\, and how finance leaders can help create a data-driven organization. \nObjectives\nList the dimensions that may be used to measure organizational value. \nCompare and contrast balance sheet value\, investor value\, and societal value. \nDescribe techniques a company may use to create a data driven organization. \nDescribe why CPAs should be involved in cybersecurity functions. \nIdentify the most common cybersecurity threats. \nDefine ESG and responsible investing.
URL:https://sc.cpa/event/limg05-27-gaining-a-competitive-advantage-critical-skills-for-cfos-and-controllers/
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:20260613T045909Z
CREATED:20260515T011012Z
LAST-MODIFIED:20260613T045909Z
UID:10005783-1800363600-1800366600@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\nIdentify when a pass-through entity can deduct state taxes it pays at the entity level. \nRecognize the tax implications of hot assets in the sale of a partnership interest. \nState 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:20260714T040922Z
CREATED:20260713T194114Z
LAST-MODIFIED:20260714T040922Z
UID:10006537-1801557000-1801563000@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:20270202T102000
DTEND;TZID=America/Detroit:20270202T120000
DTSTAMP:20260714T041010Z
CREATED:20260515T005814Z
LAST-MODIFIED:20260714T041010Z
UID:10005661-1801563600-1801569600@sc.cpa
SUMMARY:(LIOT15/27) Building a Better Team - Being a Better Teammate
DESCRIPTION:Event Description\nWhile accountants deal with many complicated code sections and analytical issues\, perhaps the most difficult thing that every financial professional deals with is how to create a good office environment. Utilizing discussions and case studies\, this course will explore how to become a better teammate. We will learn strategies for how to form better relationships with colleagues and others. We will learn the importance of good culture – and how negative culture can work against the overall goals of the company. \nObjectives\nIdentify the current state and problems within our workplace culture. \nRecognize SHRM’s Four building blocks of ethical culture to workplace case studies. \nIdentify the eight ways to build workplace trust.
URL:https://sc.cpa/event/liot15-27-building-a-better-team-being-a-better-teammate/
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:20270202T130000
DTEND;TZID=America/Detroit:20270202T144000
DTSTAMP:20260714T041020Z
CREATED:20260515T011218Z
LAST-MODIFIED:20260714T041020Z
UID:10005822-1801573200-1801579200@sc.cpa
SUMMARY:(LIOT16/27) Managing People - Best Practices for a Better Office
DESCRIPTION:Event Description\nYou have probably heard the saying that “employees quit managers – not companies.” Perhaps this has never been more true than now – when many people are working from home\, and the only contact they often have with their employer is through their manager. There can be no doubt that one of the most important parts of being a leader is cultivating a good team. But how do you do that – especially if you don’t have a background in human resources? In this course\, we will explore how financial leaders can be better managers. Through case studies\, statistics\, and sharing best practices\, we will explore how to get the best from employees and create an environment that employees want to come back to day in and day out. \nObjectives\nIdentify which employee benefits employees care about the most according to survey data. \nRecognize basic employment documents. \nState the major parts of the employee handbook. \nName the major leadership styles and behavioral biases that exhibit themselves in the workplace. \nDistinguish factors to consider before writing an employee recommendation letter.
URL:https://sc.cpa/event/liot16-27-managing-people-best-practices-for-a-better-office/
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:20270202T145000
DTEND;TZID=America/Detroit:20270202T160000
DTSTAMP:20260529T041417Z
CREATED:20260515T011122Z
LAST-MODIFIED:20260529T041417Z
UID:10005813-1801579800-1801584000@sc.cpa
SUMMARY:(LIOT17/27) Lifecycle Financial Planning - Assessing Client Needs & Building a Plan
DESCRIPTION:Event Description\nTrue financial planning is a collaborative process between a client and advisor that encompasses all aspects of an individual’s financial life. However\, what does the financial planning process look like and what should the approach be? By examining academic theory and illustrative case examples\, this course will explore how financial planning changes over a client’s lifetime. We will discuss common investor types and approaches to financial planning\, including traditional and reverse glidepath theory. \nObjectives\nList the subject matter areas of financial planning and the levels in the financial planning pyramid. \nRecognize the general financial needs of people in different stages of the financial planning lifecycle. \nIdentify the key concept of reverse glidepath theory and how it differs from traditional financial planning theory.
URL:https://sc.cpa/event/liot17-27-lifecycle-financial-planning-assessing-client-needs-building-a-plan/
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:20260613T045910Z
CREATED:20260515T011013Z
LAST-MODIFIED:20260613T045910Z
UID:10005784-1803982800-1803985800@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\nDescribe the different levels of authority in tax law. \nDifferentiate between the different types of administrative authority in tax law. \nIdentify 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:20260613T043231Z
CREATED:20260515T011619Z
LAST-MODIFIED:20260613T043231Z
UID:10005859-1803986400-1803989400@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\nIllustrate the organization of the Internal Revenue Code\, the Treasury Regulations\, and Revenue Rulings. \nIdentify the circumstances when a client may want to consider requesting a private letter ruling.\nDifferentiate between primary and secondary pieces of authority. \nIllustrate 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:20260613T043749Z
CREATED:20260515T011115Z
LAST-MODIFIED:20260613T043749Z
UID:10005802-1806584400-1806588600@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\nList the key rules of the thumb to remember when dealing with distributions. \nState the ordering rules for calculating a partner’s tax basis. \nDescribe the key differences between liquidating and non-liquidating distributions. \nDetermine any applicable tax gains and losses of cash and property distributions. \nState 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:20260713T041009Z
CREATED:20260515T010011Z
LAST-MODIFIED:20260713T041009Z
UID:10005682-1809592200-1809595200@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:20260613T045125Z
CREATED:20260515T010418Z
LAST-MODIFIED:20260613T045125Z
UID:10005720-1809595800-1809598800@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\nRecognize when transfers are subject to gift taxes. \nIdentify what gifts are not eligible for the annual exclusion. \nState what is required for gift splitting. \nRecognize 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:20260611T041118Z
CREATED:20260515T010822Z
LAST-MODIFIED:20260611T041118Z
UID:10005762-1809599400-1809603600@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\nRecognize the factors to consider when evaluating the reasonableness of S-Corp shareholder compensation. \nRecall which fringe benefits will result in additional W-2 income for S-Corp shareholder.s \nCalculate the Built-In Gains tax and Excess Passive Income Tax. \nIdentify 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
END:VCALENDAR