CPE Catalog & Events
Successfully Completing a Gift Tax Return -- Form 709
Available Until
Online
2.00 Credits
Member Price: $89
Taxpayers who do not file gift tax returns but should The annual exclusion rules for gifts to trusts including required Crummey notices What should be disclosed on the return for purposes of running the statute of limitations The reporting of installment sales and split-interest Valuations and valuation discounts for gifts of closely held businesses The utilization of Generation Skipping Transfer Tax and the related automatic allocation rules Reporting the use of a deceased spouse’s unused exclusion exemption amount (DSUEA) A line-by-line explanation of Form 709
Successfully Completing an Estate Tax Return -- Form 706
Available Until
Online
2.00 Credits
Member Price: $89
Changes to the IRS Form 706 How to successfully navigate the form The ins and outs of the “portability” rules, including how the rules actually work using common examples Income tax consequences How to avoid malpractice traps Overlooked GST issues
Successfully Completing an Income Tax Return for a Trust or Estate -- Form 1041
Available Until
Online
2.00 Credits
Member Price: $89
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
Succession Planning for the Small Business Owner: Finding the Exit Ramp
Available Until
Online
4.00 Credits
Member Price: $129
How to find unrelated buyers of a business Maintaining control of the business succession process Turning over the reins to family members: when to give up control Finding the right team to sell a business Options for selling a business to an unrelated party Options for selling a business to family members Options for selling a business to employees Overcoming the emotional attachment to a business Selling to family members for a life annuity Using family partnerships and trusts to transfer a business
Succession Planning for the Small Business Owner: Finding the Exit Ramp
Available Until
Online
4.00 Credits
Member Price: $79
How to find unrelated buyers of a business Maintaining control of the business succession process Turning over the reins to family members: when to give up control Finding the right team to sell a business Options for selling a business to an unrelated party Options for selling a business to family members Options for selling a business to employees Overcoming the emotional attachment to a business Selling to family members for a life annuity Using family partnerships and trusts to transfer a business
Surgent's Overview and Analysis of the New Tax Law: Part 1 - Focus on Individual Taxation
Available Until
Online
4.00 Credits
Member Price: $169
Treatment of state and local taxes (SALT) Taxation of overtime pay Treatment of income from tips New deduction for senior citizens Marginal tax rates, personal exemptions, itemized deductions, Child Tax Credit, alternative minimum tax, casualty losses, and other return items Moving expense exclusion Dependent care assistance program and child and dependent care tax credit Home mortgage interest deduction Deduction for new vehicle loan interest Non-itemizer tax deductions Trump accounts/pilot program Estate and gift tax changes Energy deductions and credits Education: expanded use of 529 plans; student loans Many, many other newly enacted individual tax provisions in the far-reaching legislation affecting nearly all taxpayers and their advisors
Surgent's Overview and Analysis of the New Tax Law: Part 2 - Focus on Business Taxation
Available Until
Online
4.00 Credits
Member Price: $169
Employer treatment of new tips and overtime legislation Qualified business income (QBI) deduction 100% bonus depreciation/Section 179 depreciation Increased dollar limitations for expensing of certain depreciable business assets Qualified production property Full expensing for domestic research and development expenses Opportunity zones Section 1202 - treatment of qualified small business stock Business interest deduction Increased threshold for reporting payments to independent contractors and other payees Extension and enhancement of paid family and medical leave Termination of auto and other energy-related subsidies Excess business losses Increased penalties connected to Employee Retention Credits Many, many other newly enacted business tax provisions in the far-reaching legislation affecting nearly all taxpayers and their advisors
Surgent's Weekly Expert Hour (Original Air Date: 09/17/20)
Available Until
Online
1.00 Credits
Member Price: $49
IRS Notice 2020-66 IRS Notice 2020-71 BBA centralized partnership audit regime Where to live in retirement Reasons 2020 is the year for Roth conversions
Surgent's Weekly Expert Hour (Original Air Date: 1/16/25)
Available Until
Online
1.00 Credits
Member Price: $49
Review of HSA rules Highlights of the National Taxpayer Advocate Annual Review conclusions Student loan repayment trends and updates
Surgent's Weekly Expert Hour (Original Air Date: 1/2/25)
Available Until
Online
1.00 Credits
Member Price: $49
IRA MAGI Limits for contributions Backdoor Roth IRA contributions Overview of basis shifting Breakdown of Otay Project LP v. Commissioner
Surgent's Weekly Expert Hour (Original Air Date: 1/23/25)
Available Until
Online
1.00 Credits
Member Price: $49
IRS updates to FAQs about the Qualified Energy Efficient Home Improvement Credit and the Residential Clean Energy Property Credit Expected outlook for markets and economy Tips for 2024 reporting of 1099-R
Surgent's Weekly Expert Hour (Original Air Date: 10/01/20)
Available Until
Online
1.00 Credits
Member Price: $49
PPP loan forgiveness update (as of 10/01/20) Identity Protection PIN (IP PIN) Late filing penalties and small partnership relief (as of 10/01/20) FFCRA DOL FAQs 91 through 103
Surgent's Weekly Expert Hour (Original Air Date: 10/03/24)
Available Until
Online
1.00 Credits
Member Price: $49
IR-2024-253: Hurricane Helene Disaster Relief Discussion of Varian Medical Systems, Inc. and Subsidiaries v. Commissioner court case IRS Form 7217
Surgent's Weekly Expert Hour (Original Air Date: 10/10/24)
Available Until
Online
1.00 Credits
Member Price: $49
Latest update concerning HSAs Letter 105-C and the Employee Retention Credit (ERC) FinCEN's Beneficial Ownership Information (BOI) Reports Qualified Rollover Contributions
Surgent's Weekly Expert Hour (Original Air Date: 10/17/24)
Available Until
Online
1.00 Credits
Member Price: $49
The 4-part test to determine R&D tax credit eligibility A discussion of FSA, HSA, and DCB accounts IRS taxation rules related to insurance policies
Surgent's Weekly Expert Hour (Original Air Date: 10/24/24)
Available Until
Online
1.00 Credits
Member Price: $49
Federal tax aid for victims of Hurricanes Helene and Milton Medicare open enrollment for 2025 Corporate Transparency Act
Surgent's Weekly Expert Hour (Original Air Date: 10/31/24)
Available Until
Online
1.00 Credits
Member Price: $49
Income-drive repayment methods Payroll research and development tax credit IRS tax inflation adjustments for tax year 2025
Surgent's Weekly Expert Hour (Original Air Date: 11/14/24)
Available Until
Online
1.00 Credits
Member Price: $49
SEPP (72(t)) payments Anticipated policy changes post-election HSA-qualified insurance policies and coverages
Surgent's Weekly Expert Hour (Original Air Date: 11/21/24)
Available Until
Online
1.00 Credits
Member Price: $49
Overview of Form 3520 Year-end tax planning ideas Revenue Procedure 2024-31: IRS guidance for the Energy Efficient Home Improvement Credit
Surgent's Weekly Expert Hour (Original Air Date: 12/12/24)
Available Until
Online
1.00 Credits
Member Price: $49
Policy Surrenders vs. sales in the Life Settlement Market Overview of depreciation basics Installment Method of Accounting
