CPE Catalog & Events
Audits of 401(k) Plans: New Developments and Critical Issues WEBCAST
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Webinar
8.00 Credits
Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency. Common pitfalls in planning and detailed audit procedures. Changes affecting 401(k) plans, including recently issued SASs. Common mistakes as noted in peer reviews and DOL inspections.
Combating Internal Fraud
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Webinar
2.00 Credits
This session is taught via the use of case studies adapted from real world examples. These studies are designed to show participants some of the negative effects of the rampant fraud taking place in the business world today. The topics discussed in this session include: Understanding why internal fraud occurs. Policies, procedures, and control measures designed to fight fraud.
Limited Liability Companies: Losses, Liquidations, Terminations, Continuations, and Sales WEBCAST
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Webinar
4.00 Credits
When are distributions taxable? Miscellaneous issues, including the critical difference between Schedule 736(a) and Schedule 736(b) payments. Sales of an LLC interest -- holding period and hot asset issues.
CFO - Minding the GAAP
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Webinar
8.00 Credits
Member Price: $270
Deciphering Balance Sheet Accounting Issues This seminar will explore multiple balance sheet accounting issues-both on the books and off-that impact stakeholders and organizational value. Through practical analysis and case discussions, we will highlight essential tools for understanding the balance sheet, ensuring it is exemplary and grasping the key drivers of accounting issues. Lease or Buy, Debt or Equity: The Financing Decision, Theory and Practice Is there an ideal financing mix that we should aim to achieve? What does financial theory recommend? What are the hidden costs of our financing decisions? Should we lease or buy an asset, and how do we analyze this decision? How can we handle financial distress? These crucial topics will be addressed, blending theory and practice to help solve these dilemmas. If you're involved in financing your organization, this seminar is essential. Dealing with Ever Changing Accounting Standards and Other Demands GAAP is changing rapidly, posing challenges for leaders who must adapt to new accounting standards while steering their organizations toward sustainable growth. This seminar will equip finance professionals with essential skills and insights to navigate accounting changes and improve planning. Staying current is crucial; those who do not will risk being replaced. SALT for CFOs: What You Don't Know and Should KnowThe changes to state and local taxation (SALT) are significant. New methods are continuously being introduced to raise taxes, as states strive to increase their revenue. How have the regulations changed, and what tools are useful for compliance? Many organizations may not fully comply with SALT regulations, which pose real risks. Leaders should be aware of these compliance risks and explore ways to minimize them to avoid penalties.
Mastering Client Management for Accounting and Finance Professionals
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Webinar
2.00 Credits
Member Price: $105
The evolving landscape of client expectations in the accounting profession, Building strong and lasting client relationships through effective communication, empathy, and proactive service, Implementing efficient client onboarding and engagement processes, Leveraging technology to streamline communication, enhance collaboration, and deliver personalized service, Effectively resolving client concerns and complaints Utilizing client feedback to continually improve your practice.
Surgent's S Corporation, Partnership, and LLC Tax Update WEBCAST
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Webinar
0.00 Credits
Member Price: $185
Timely coverage of breaking tax legislation. A review of like-kind exchange transactions under section 1031. Guidance on the impact of recent legislation on S corporations and partnership entities. Form 1099-K reporting requirements. Thinking beyond section 163(j) - Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions. Bonus depreciation. Section 174 Research and Experimental Expenditures. FinCEN reporting requirements. A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships.
K2’s Ethics And Technology
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Webinar
4.00 Credits
Member Price: $180
• Understanding the differences between ethics, morals, and laws• Key technology issues that can impact ethical behavior in businesses• Examples of potential ethical conflicts precipitated by modern technologies
K2’s Top PDF Features You Should Know
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Webinar
4.00 Credits
Member Price: $180
• Best practices for creating, editing, and managing PDFs• The process for creating and distributing PDF forms• Integrating PDFs with other applications• Securing your PDFs
K2’s Better Productivity Through Artificial Intelligence And Automation Tools
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Webinar
4.00 Credits
Member Price: $180
• Practical opportunities to leverage artificial intelligence and automation in business settings• Potential risks associated with using AI and automation, including inherent ethical issues• Pros and cons associated with tools such as ChatGPT, Bard, Power Automate, and Zapier
Estate Planning for 2025 and Beyond
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Webinar
8.00 Credits
Member Price: $280
Analysis of upcoming trends and anticipated shifts in estate planning practices. Review of legislative updates affecting estate planning strategies in 202 5and beyond. Advanced techniques for minimizing estate taxes and maximizing wealth transfer efficiency. Integration of digital assets and technology into estate planning frameworks. Consideration of unique challenges presented by blended families, same-sex marriages, and non-traditional relationships. Utilization of sophisticated tools such as trusts, family partnerships, and charitable vehicles in estate planning. Exploration of international estate planning considerations and cross-border implications. Embracing sustainable and socially responsible practices in estate planning. Strategies for philanthropy and legacy planning within the estate planning framework.
Small Business Retirement Plans: Picking the Right Plan for Your Client
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Webinar
2.00 Credits
Member Price: $105
Which clients are best suited for each of the following plans: SEP-IRA's - Which clients are best suited for each of the following plans: SIMPLE IRA's, 401(k)'s, Traditional and Roth IRA's, Defined benefit plans. How will SEP Roth and SIMPLE Roth contributions work under the SECURE Act 2.0? What are the payroll tax consequences of choosing each type of plan. Which plans provide the greatest flexibility? Which plan can provide the quickest accumulation of retirement savings?
K2’s Technology Update
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Webinar
4.00 Credits
Member Price: $180
• Developments in hardware and software• Options for communicating and collaborating more effectively• Addressing cybersecurity issues
K2’s Microsoft Teams
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Webinar
4.00 Credits
Member Price: $180
• Understanding the Teams platform• Communicating and collaborating in Teams• Adding applications and services to Teams• Extending Teams to individuals outside your organization
K2’s Securing Your Data: Practical Tools For Protecting Information
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Webinar
4.00 Credits
Member Price: $180
• Understanding today’s cybersecurity risks• Identifying major cybersecurity risks• Implementing specific steps to reduce risk
Schedules K-2 and K-3: Filing Requirements
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Webinar
0.00 Credits
Member Price: $105
IRS goals in requiring these schedules, Detailed discussion of the domestic filing exception for 2023 tax year, Filing requirements and exceptions for every part of Schedules K-2 and K-3, Examples based on client situations encountered in practice.
The Complete Guide to Washington Death Taxation
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Webinar
8.00 Credits
Member Price: $280
Thorough exploration of Washington Estate Tax Law. Step-by-step guidance on preparing the Washington Estate Tax Return. Addressing diverse postmortem estate planning intricacies within the context of the Washington Estate Tax Return. Aligning with the Federal Estate Tax Return (Form 706). Coordinating with estate administration matters and analyzing probate considerations. Exploring non-probate elements and evaluating valuation complexities. Examining challenges related to joint tenancy.
Schedules K-2 and K-3: Preparation of Forms
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Webinar
0.00 Credits
Member Price: $105
How to read and complete Parts II and III for Foreign Tax Credit, Practical tips on how to tackle Parts IV and IX for corporate partners, How to correctly fill out Parts X and XIII for foreign partners, Comprehensive examples for operating, real estate rental, and investment partnerships with filled-in sample forms.
Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
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Webinar
8.00 Credits
Member Price: $280
Timely coverage of breaking tax legislation. Applicable coverage of any basis considerations within any recent tax legislation. Passthrough basis calculations required as attachments to certain individual returns. Executor's form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust? How Schedule 179 limitations affect basis and how tax-benefit rule is applied. Basis implications of personal assets converted to business use. How to calculate basis of inherited qualified and joint tenancy property. Tax basis capital account reporting requirements. S corporations: Beware of final IRS regulations regarding "open debt"; determine how to calculate basis; worksheets are included; understand the effect of stock basis and debt basis and IRS's recent focus on "at-risk basis" for shareholders; recognize how AAA applies or doesn't apply to S corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary post-termination rules for eligible corporations, which will be important for S corps returning to C corps. LLCs and partnerships: Learn the detailed rules of Schedule 704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under Schedule 704 & for "at-risk" under Schedule 465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and "at-risk basis"; review Schedule 754 step-up in basis rules; the economic effect equivalence test or "dumb-but-lucky" rule; learn to apply the complex rules of distribution of cash vs. property, and the basis treatment of charitable contributions and foreign taxes paid.
Crucial Real Estate Taxation Insights Part 1
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Webinar
2.00 Credits
Member Price: $105
Bonus Depreciation, Section 179 de minimis deductions
Federal Tax Update - Individual & Business Current Developments
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Webinar
8.00 Credits
Member Price: $335
This fast-paced session is a comprehensive review of newly enacted income tax legislation, issuance of income tax regulations, court cases, IRS notices, revenue procedures and private letter rulings affecting individuals and businesses. Each participant will receive a comprehensive manual with the hottest tax topics including Pat Garverick's Quick Reference Chart. Topics include but are not limited to: Discuss the most recent individual and business income tax legislation passed to date including any TCJA provisions expiring after 2025. Walk through major tax changes to corporations, partnerships and/or individuals and any changes to the income tax forms and other related schedules. Review numerous business income tax provisions including but not limited to the 20% qualified business income (QBI) deduction; changes to NOLs, 461(l) business loss limitations, accounting method changes, depreciation, retirement plans, fringe benefits and entertainment expenses. Brush up on the individual and business income tax rates (e.g., income tax rates, capital gain tax rates, self-employment tax and alternative minimum tax (AMT), 3.8% net investment income tax), Discuss other individual income tax topics and changes to filing status, personal exemptions, itemized deductions, exclusions from income, adjustments to income and income tax credits (e.g., child tax credit and dependent care credit). Walk through changes to IRAs and the NEW final required minimum distribution (RMD) regulations. Review other important IRS audit areas such as basis and at-risk limitations for S shareholders and partners, passive activity losses and real estate professionals and self-employment taxes.