CPE Catalog & Events
Society Events are In-Person or Via NVCPA Hosted Zoom - All times listed in PST (cancellation policies apply, contact NVCPA for details.)
Surgent's Buying and Selling a Business: Tax and Structuring Overview
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Webinar
4.00 Credits
Member Price: $159
An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions, including checklists of important points Deemed asset sales – §338 and §338(h)(10) The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities Unique issues in buying and selling LLC/partnership interests Impact of the net investment income tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill
Surgent's A Complete Tax Guide to Exit Planning
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Webinar
2.00 Credits
Member Price: $119
Gain exclusion and tax-free reorganization planning Gain exclusion with sales of C corporation stock – Section 1202 Deferral of gain with installment reporting Gain planning with partnerships Basis planning – basis step-up at death, gifts of interests to family Restructuring the business entity – C vs. S corporation, partnerships, LLCs Real estate planning – retention vs sales, like-kind exchanges Employee stock ownership plans – special tax incentives Employee benefit planning with ownership change Taxes other than the federal income tax – state tax, estate, gift and generation-skipping taxes, and property taxes Prospects for tax law change
Surgent's Individual Charitable Planning: Philanthropy for Income Tax Return Reporting
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Webinar
2.00 Credits
Member Price: $99
Which organizations are qualified to receive contributions? Types of charitable contributions taxpayers can deduct The deduction for quid pro quo contributions Strategies for donating property that has decreased/increased in value Figuring the deduction for contributions of capital gain property Importance of timing when making contributions Considering QCDs if a taxpayer is at least 70 ½ Specifics of donor advised funds Deduction may be limited to 20%, 30%, 50%, or 60% of adjusted gross income depending on type of property donated How to figure your deduction when limits apply Contribution carryovers when your donation exceeds limits What written statements should be received from qualified organizations? What records should taxpayers keep? Substantiation requirements for cash contributions of less than/more than $250 Substantiation requirements for noncash contributions of less than $250 to over $500,000 When does taxpayer need an appraisal? How and where to report contributions for individual income tax reporting
Surgent's Working Remotely: Best Practices, Challenges, and Opportunities
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Webinar
2.00 Credits
Member Price: $99
Technology and workstation arrangements Maximizing productivity Establishing procedures that can be implemented throughout the organization Understanding the relationship between remote work and employee retention Effective communication strategies for staying connected with colleagues and clients The productivity challenges unique to working from home Time management The importance of distinguishing between the “home office” and “home” Data privacy concerns Other ethical considerations that arise when working from home
Surgent's Ensure Your Accounting Team Is Operating at Peak Performance Through Engagement and Motivation
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Webinar
2.00 Credits
Member Price: $99
Increase productivity and profitability Communicate better and resolve conflict Learn teamwork principles in today's changing accounting workplace Motivate yourself and your team
Surgent's Representing a Client in an IRS Audit
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Webinar
3.00 Credits
Member Price: $169
Substantially increased IRS funding provided by the Inflation Reduction Act IRS test program in 2024 to determine if it should prepare tax returns Using improved data and analytics to tailor timely collections contacts Auditing large corporations and partnerships Audits of high income and high net worth individuals Information Document Requests What happens when a client agrees or disagrees with the IRS’s audit findings The Dirty Dozen: roadmap to IRS audit issues
Surgent's Going Concern Accounting and Reporting Considerations
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Webinar
2.00 Credits
Member Price: $119
Current FASB accounting standards related to going concern, including the new requirements of ASU 2014-15 Evaluating risk of material misstatement in financial reports related to improper presentation and disclosure of going concern uncertainty The responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and nonattest services New requirements of SAS No. 132 and SSARS No. 24 related to an auditor’s responsibility for considering going concern uncertainty?
Surgent's Client Advisory Services (CAS): A Guide to the Variety of Offerings Professionals Can Provide
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Webinar
2.00 Credits
Member Price: $99
Details on CAS: new services or rebranding? Review the value of timely accurate automated accounting Review the three levels of service Discuss technology options Assess your client base for who would benefit most from CAS Staffing requirements for CAS The value of servicing a niche
Surgent's Getting Ready for Busy Season: Review Individual Tax Form Changes
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Webinar
2.00 Credits
Member Price: $99
Major 2024 tax form changes as they relate to individual taxpayers Key new tax developments as they relate to 2024 and how they impact the 2024 tax forms
Surgent's Implementing Subscription Pricing to Your Practice
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Webinar
2.00 Credits
Member Price: $119
The basics of subscription pricing Pricing strategies, with an eye toward a modern model for your business How to implement subscription pricing The need to look back and assess the financial impact of the implementation How to manage customer retention The optimum subscription pricing for your business
Surgent's Top 10 Celebrity Estate Mistakes and How to Avoid Them
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Webinar
2.00 Credits
Member Price: $99
Overview of estate planning The dangers of a Power of Attorney The most important aspect of a will Role, scope, rights, and responsibilities of an executor Benefits of incorporating a trust Bequests Caring for a pet Claims against the estate Insurance Consequences of poor estate planning
Surgent's Successfully Completing an Income Tax Return for a Trust or Estate -- Form 1041
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Webinar
2.00 Credits
Member Price: $99
Passive activity rules for trusts including the NIIT The different types of trusts for income tax purposes (e.g. simple, complex, grantor, charitable) The critical categorization of income (taxable income vs. fiduciary accounting income) Distributable net income (DNI) and how it works The “Tier” Rules The Separate Share Rule IRC 663(b) “65-Day” Rule IRC §691(c) Deduction QSST and EBST elections How to treat excess deductions on termination Grantor trust rules and how they impact planning and return preparation The income tax side of Domestic Asset Protection Trusts
Surgent's Fundamentals of Public Charity Taxation and Form 990
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Webinar
4.00 Credits
Member Price: $159
Organization and structure of Form 990 Form 990 and its various schedules Form 990 filing requirements The public support tests Taxation of unrelated business income Compensation-related reporting issues
Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election
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Webinar
4.00 Credits
Member Price: $159
How does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property?
Surgent's Four Tiers of Loss Limitations: A Guide to the Rules for Pass-Through Entities
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Webinar
4.00 Credits
Member Price: $159
The Inflation Reduction Act of 2022 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 §461(l)), American Rescue Plan Act, and Inflation Reduction Act
Surgent's Raising Financially Capable Children
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Webinar
2.00 Credits
Member Price: $99
Discussion of the importance of a financial education for the next generation Understanding a client’s financial values Determining a client’s financial literacy Helping clients develop a teaching roadmap Using knowledge to protect against entitlement Developing a knowledge base for the information, including a full list of recommended books on the topic and games for families to play Discussion of specific topics, including tips and tricks related to: Allowances Earning, work, and entrepreneurship Spending, saving, and investing Philanthropy Taxes Credit cards
Surgent's Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties: Updated for the Proposed RMD Regulations, SECURE Act 2.0
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Webinar
2.00 Credits
Member Price: $99
Who qualifies for the waiver of the RMD excise tax for 2021, 2022, and 2023? The rollover deadline for 2023 age 73 RMD Coverage of applicable provisions of SECURE Act 2.0 What is the required minimum distribution for an account owner? What is the required minimum distribution for a beneficiary IRA? Key explanations of RMD regulations The types of accounts that are subject to the required minimum distribution rules The parties that are subject to the required minimum distribution rules Exceptions and special considerations for required minimum distributions Rollover and transfer rules in an RMD year The various responsibilities for interested parties Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions How the 10-year rule works for certain beneficiaries
Surgent's Data Security: Best Practices to Protect Your Business and Yourself
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Webinar
1.00 Credits
Member Price: $59
Ethical duty to safeguard employee, client, and litigant data Common threats, including phishing, ransomware, and bad password management Security management of business and personal electronic devices Best practices for creating and securing passwords Insight into how our personal information is exploited in our daily lives
Surgent's Opportunities in the Metaverse for Accounting and Other Professionals
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Webinar
2.00 Credits
Member Price: $99
Understanding what the metaverse is and what it is not How to access the metaverse Why accounting and other professionals should use the metaverse Where accountants can find their space in the metaverse How the metaverse is changing the way we work Ownership opportunities in the metaverse Work and taxation in the metaverse
The Best Federal Tax Update Course by Surgent
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Webinar
8.00 Credits
Member Price: $299
Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, and Premium Tax Credit Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans Timely coverage of breaking tax legislation New Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax Bonus Depreciation Section 163(j) Section 174 Research and Experimental Expenditures Residency and Domicile Selling a principal residence, including tax planning strategies Virtual currency, including recent developments regarding NFTs New FinCEN reporting requirements in 2024 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