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The Best Individual Income Tax Update Course by Surgent

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TBD

8.0 Credits

Member Price: $299

Congressional Budget Reconciliation Process - explore how this powerful legislative tool allows Congress to fast track tax law changes and how it could be used to enact significant tax reforms in the current political climate President Trump's tax proposals - review key components of President Trump's tax agenda, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Potential expiration of select TCJA provisions - understand the implications for individual and business taxpayers as key provisions of the TCJA approach sunset dates Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers 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

K2's AI - Security And Privacy Issues

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TBD

1.0 Credits

Member Price: $39

Major provisions of security and privacy policies Key risks associated with using commercial AI tools Steps to take to mitigate AI security and privacy risks

Best Practices: Conducting Meaningful Walkthroughs

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TBD

2.0 Credits

Member Price: $89

The major topics that will be covered in this course include:Review of audit procedures.Documentation requirements.Real world examples of red flags that may arise.

How to Make Difficult People Disappear...Without Going to Jail

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TBD

1.0 Credits

Member Price: $39

Team dynamics Influence Organizational behavior Leadership

Listen to Lead: The HR Champion's Guide to Building an Employee Listening Strategy

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TBD

1.0 Credits

Member Price: $39

Employee Listening Communication Employee Experience Employee Engagement

K2's Accounting Solutions And Add-Ons For Small Businesses

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TBD

2.0 Credits

Member Price: $79

Overview of small business accounting solutions Strengths and shortfalls of various accounting and add-on solutions

Five Amazing Business Books in 100 Minutes

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TBD

2.0 Credits

Member Price: $79

Five business books, including,  •   “Leaders Eat Last”, by Simon Sinek, •   “Zero to One” by Peter Thiel, •   “American Icon” by Bryce Hoffman, •   “Slide:ology” by Nancy Duarte, and •   “Brain Rules” by John Molina.

Budget Mastery: Walkthroughs and Real World Calculations Towards Tying Budgets To Value

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TBD

2.0 Credits

Member Price: $79

How to build a flexible budget model that works? What are the steps we can take to budget for economic and external factors beyond our control? How the right Chart of Accounts can simply your work? Budget and GAAP are not the same and why they are fine not to be Efficiently modeling payroll and benefits Identifying controllable and uncontrollable expense Using key variables to stress-test your budget

Integrate ChatGPT into Your Client Advisory Services-Updated

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TBD

2.0 Credits

Member Price: $89

The major topics covered in this course include:ChatGPT and generative AI technology primerBuilding your generative AI vocabularyDig deeper into your engagement research to develop a higher quality advisory servicePolish your client reporting with the help of ChatGPTDeveloping your ChatGPT client advisory servicesStart with client education. You don’t need to be a technical expert to be an educatorUse AI to help your clients automate their workflows / business processesBuild better spreadsheets with ChatGPT and ExcelHelp your clients identify, evaluate and select applications for their business

Key Tax Issues for Business Taxpayers

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TBD

2.0 Credits

Member Price: $79

“Tax-mageddon” – the all-important impending expiration/extension/renewal of the TCJA  Other recent legislative, judicial, and IRS developments impacting business taxpayers. Current status of Research and Experimentation costs and Interest Expense Limitation Phaseout of Bonus Depreciation and MACRS issues. Partnership and S corporation legislative updates

Surgent's Avoiding the Top 10 Mistakes That Can Wipe Out Retirement Savings

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TBD

2.0 Credits

Member Price: $99

Coverage of applicable rules from SECURE Act 2.0 The 10% penalty Net unrealized appreciation of employer securities Roth IRA conversions Rollovers and the limitations Direct rollovers vs indirect rollovers, and tax withholding  Beneficiary portability rules When a Roth IRA distribution is qualified to be tax-free Excess contributions and the 6% excise tax

Surgent's Update on the SECURE 2.0 Act

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TBD

2.0 Credits

Member Price: $99

Automatic enrollment requirements for 401(k) plans Change in the credit for small employer pension plan startup costs $2,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Higher catch-up limit to apply at age 60, 61, 62, and 63 Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Improving coverage for part-time workers Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule

Taxation of Business Entities

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TBD

2.5 Credits

Member Price: $79

Types of business entities (Sole proprietorship, Partnership, Corporation, Limited Liability Company and Limited Liability Partnership) Considerations in choosing a business entity, including taxes, limited liability protection, management & control, funding options & opportunities, tax consequences for the owners and the business. Future tax considerations that will impact various business entities.

Dashboard and Report Design Principles Using Excel

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TBD

4.0 Credits

Member Price: $129

Principles of Visual Design for Dashboards and Reports Chart Design for Rapid Understanding Table Design for Efficiency Effective Use of Commentary Strategic Layout Techniques Trend Analysis Methods Developing Organizational Design Standards Excel Application Techniques Critical Review Skills Best Practices for Data Presentation

K2's Case Studies in Fraud and Technology Controls - 4 Hours

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TBD

4.0 Credits

Member Price: $129

Key fraud risks impacting businesses today Examples of fraud and the monetary impact on victims How to create, implement, and assess technology-based internal controls to reduce the probability of becoming a fraud victim

Financial Statement Presentation and Disclosure

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TBD

4.0 Credits

Member Price: $129

U.S.  GAAP and Special purpose frameworks Form and content of financial statements: Balance sheets Income statements; Statements of cash flows Retained earnings and/or owners’ equity statements Comprehensive income Supplementary information Comparative vs. single-period financial statements Sufficiency of disclosures Illustrative disclosures frequently encountered in small-to-medium reporting entities Industry-specific nuances

2024 Revision to Government Auditing Standards Impact

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TBD

4.0 Credits

Member Price: $149

The major topics that will be covered in this course include:Key changes made by the 2024 Revision to Government Auditing StandardsReview when the GAGAS requirements are applicable to a financial statement auditWhen reporting on key audit matters may apply in a GAGAS auditClarifications related to the independence requirements in a financial statement audit imposed by the 2024 Yellow BookReview the impact of the Quality Management Standards to a financial statement audit conducted under the 2024 Revision to Government Auditing StandardsOther important matters contained in the 2024 Government Auditing Standards related to financial statement audits

2025 Annual Update for Accountants & Auditors

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TBD

6.0 Credits

Member Price: $189

Accounting Standards Updates Auditing & Accounting Yellowbook

Hands-On Tax Return Workshop - Partnerships & LLCs (Form 1065)

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TBD

8.0 Credits

Member Price: $300

Extensive review of the partnership income tax laws with an emphasis on any new legislative changes Comparison of partnerships, LLCs and LLPs Overview the formation of a partnership/LLC and the §704(c) pre-contribution gain or loss rules Schedule K analysis– determine if income statement items are separately (i.e. schedule K) or non-separately stated income and expense items How schedule K items get allocated to partners on schedule K-1s Look at detailed Schedule K-1 information reporting to partners needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations Learn the special tax treatment of fringe benefits paid on behalf of the partners and LLC members Comparing the tax and §704(b) book capital account computations Discuss partner guaranteed payments and self-employment tax issues Schedule M-1 – reconciliation of income or loss per books with income or loss per income tax return Schedule M-2 – analysis of partners’ capital accounts Review the importance and basics of calculating a partner/member’s outside tax basis. Overview of the tax treatment of distributions, recourse and nonrecourse debt allocations, §754 election for optional basis adjustments and §743/§734 mandatory basis adjustments

ACPEN Signature 2025: The Risk of Fraud in State & Local Government

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TBD

8.0 Credits

Member Price: $250

Risk assessment Internal controls Forensic accounting Reporting mechanisms