CPE Catalog & Events
Surgent's The CMA's Guide to Project Management - On-Demand Webcast
Available Until
Online
2.00 Credits
Establishing a system: identifying forces that support the status quo; setting milestones and goals; the role of the CMA Necessary first steps: set a framework for the project’s activities; identify needed resources; obtain support; decide on a structure; establish a team for a specific project; identify necessary team skill sets Project evaluation: analytical tools, strategic evaluation; sources of risk Maintaining focus: monitoring and measuring results; keeping to the project’s scope Avoiding frequent traps: sunk costs; financing pitfalls; project creep; tunnel vision; failure to integrate the team’s work internally and/or the final project with the remaining organization Introduction and examples of analytical tools throughout the session: mapping; CPM; Gantt charts; benchmarking; Pareto analysis; PESTLE analysis; valuation techniques; post-completion evaluations
Surgent's The Complete Guide to Liquidation of Business Entities - Download
Available Until
Online
12.00 Credits
Impact of recent legislation The unique planning opportunities and tax traps involved in the liquidation of a business entity Understanding installment sales and the big hurdles to favorable tax treatment in liquidation Filing Form 966: it’s more important than you think An analysis of when liquidation is advisable – now or later? Strategies to pursue in light of the tax rates on dividends and capital gains The special problems of liquidating Subchapter S corporations Key planning issues and benefits in liquidating partnerships and limited liability companies An expansion of the "carried interest" provisions of Rev. Proc. 93-27
Surgent's The Complete Guide to Payroll Taxes and 1099 Issues - Download
Available Until
Online
16.00 Credits
Payroll 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 §530 relief Penalties -- Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and §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
Surgent's The Complete Guide to Payroll Taxes and 1099 Issues - On-Demand Webcast
Available Until
Online
8.00 Credits
Payroll 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 §530 relief Penalties -- Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and §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
Surgent's The Complete Trust Workshop - Download
Available Until
Online
16.00 Credits
Timely coverage of breaking tax legislation Guide to legislative changes and their impact on trust planning Introduction to trusts with emphasis on typical provisions Revocable living trusts Common testamentary trust arrangements -- Bypass trusts, QTIP trusts, and other marital trusts Asset protection trusts Sophisticated trusts for estate planning and asset transfer -- GRATs, GRUTs, and QPRTs Charitable trusts -- Charitable remainder trusts, charitable lead trusts, and pooled income funds Irrevocable life insurance trusts Medicaid trusts: special needs and Miller Trusts for minors -- Sections 2503(b) and 2503(c), and other trusts Dynasty trusts Section 461(l) as applied to trusts and estates Trusts to hold S corporation stock Special problems of estates and trusts relating to the 3.8-percent tax on investment income and specific solutions
Surgent's The Essential Multistate Tax Update - Download
Available Until
Online
4.00 Credits
Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax
Surgent's The Essential Multistate Tax Update - On-Demand Webcast
Available Until
Online
4.00 Credits
Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax
Surgent's The Inflation Reduction Act's Changes to Auto and Energy-Related Tax Credits - On-Demand Webcast
Available Until
Online
2.00 Credits
The Energy-Efficient Home Improvement Credit Residential Clean Energy Credit The Alternative Fuel Vehicle Refueling Property Credit Comparison of Section 25C and Section 25D credits Changes to the Section 179D deduction Prevailing wage and apprenticeship requirements The new Energy Efficient Home Credit The Clean Vehicle Credit The Previously Owned Clean Vehicle Credit The Qualified Commercial Clean Vehicle Credit Application of written binding contracts Transfers of certain credits to an unrelated transferee Increase in Research Credit against payroll tax for small businesses What special rules apply to auto credits purchased after enactment How a purchaser of an energy-efficient auto claims the credit Transition rule for vehicles purchased before August 16, 2022
Surgent's The Most Critical Challenges in Governmental Accounting Today - Download
Available Until
Online
4.00 Credits
Lessons learned (and lessons remaining) from the implementation of GASB No. 87, Leases How governments can prepare for and implement GASB No. 96, Subscription-Based Information Technology Arrangements Additional recently issued GASB standards
Surgent's The Most Critical Challenges in Governmental Accounting Today - On-Demand Webcast
Available Until
Online
4.00 Credits
Lessons learned (and lessons remaining) from the implementation of GASB No. 87, Leases How governments can prepare for and implement GASB No. 96, Subscription-Based Information Technology Arrangements Additional recently issued GASB standards
Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today - Download
Available Until
Online
4.00 Credits
Preparing for the implementation of the new requirements related to contributions of nonfinanciual assets (i.e., ASU No. 2020-07) Developing a deeper understanding of the requirements in FASB ASC 842, Leases, and how not-for-profit entities will implement the standard Additional issues in not-for-profit financial reporting
Surgent's The Most Critical Challenges in Not-for-Profit Accounting Today - On-Demand Webcast
Available Until
Online
4.00 Credits
Preparing for the implementation of the new requirements related to contributions of nonfinanciual assets (i.e., ASU No. 2020-07) Developing a deeper understanding of the requirements in FASB ASC 842, Leases, and how not-for-profit entities will implement the standard Additional issues in not-for-profit financial reporting
Surgent's The Nimble Business: How to Thrive in a Rapidly Changing World - On-Demand Webcast
Available Until
Online
1.00 Credits
Old and new style of planning The attitude and culture of being nimble Planning at the department level Planning and risk management Technology planning Reinventing the organization for speed
Surgent's The Risks and Benefits of ChatGPT and Artificial Intelligence - On-Demand Webcast
Available Until
Online
2.00 Credits
What are AI tools? Where are we with AI tool development? What is ChatGPT? ChatGPT – what kind of queries are possible? Copyright and intellectual property issues Benefits of AI tools Concerns with AI tools Impact on business use of AI Policy on AI tools
Surgent's The Role of the Whistle-Blower - On-Demand Webcast
Available Until
Online
2.00 Credits
Understanding whistle-blowing When should you blow the whistle? Types of whistle-blower channels The whistle-blower's dilemma Successful whistle-blower letters When is whistle-blowing unethical? Laws to protect whistle-blowers Ten whistle-blowing myths
Surgent's The Top Five Tax Issues in Dealing with LLCs and Partnerships - Download
Available Until
Online
4.00 Credits
Coverage of important provisions of The SECURE 2.0 Act and Inflation Reduction Act Self-employment tax issues: what you can and cannot do Capital accounts: book vs. tax issues Determining basis: key issues and technical analysis in calculating basis Dealing with debt: recourse, nonrecourse, and why it matters Guaranteed payments, distributive shares, and draws: understanding the difference
Surgent's The Yellow Book Performance and Reporting Requirements for Attestation Engagements - On-Demand Webcast
Available Until
Online
1.00 Credits
How Yellow Book attestation engagements differ from engagements performed solely under the AICPA requirements The Yellow Book performance and reporting requirements related to attestation engagements and reviews of financial statements
Surgent's The Yellow Book Performance and Reporting Requirements for a Financial Audit - On-Demand Webcast
Available Until
Online
2.00 Credits
How Yellow Book financial audits differ from GAAS audits and single audits The Yellow Book performance and reporting requirements related to internal control and compliance The requirements for reporting Yellow Book audit findings
Surgent's This Year's Top Tax and Financial-Planning Ideas - Download
Available Until
Online
4.00 Credits
Timely coverage of breaking tax legislation, including the SECURE 2.0 Act and Inflation Reduction Act provisions applicable to individuals Changes to the lifetime estate tax exemption in light of proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds Virtual currency, including new Notices 2023-34 and 2023-27 An update on income tax and estate-planning ideas, including any recent changes Tax ideas for the current year Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings
Surgent's Time Management for Professionals - On-Demand Webcast
Available Until
Online
2.00 Credits
Managing interruptions The role of activity logs, to-do lists and a priority matrix The psychology of time management Staying on track of your time management plan Controlling procrastination Blocking out time Creating an effective time management plan