Professional Development and Event Catalog
Individual Tax Update: Recent Developments
11:00am - 12:53pm
Online
2.00 Credits
Member Price: $79
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This course addresses the most recent legislative developments impacting individual taxpayers, with a focus on important provisions, rules and concepts to apply when preparing client returns. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
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Everything You Need to Know About the Pass-Through Entity Rules: IRC 199A The Code and Regulations
1:00pm - 4:39pm
Online
4.00 Credits
Member Price: $129
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As part of the Tax Cuts and Jobs Act (TCJA), IRC § 199A was added. This Internal Revenue Code section allows certain pass-through entities the ability to has made it deduct up to 20% of their qualified business. Although practitioners have had over three years of “experience” utilizing IRC § 100A, many practitioners still do not feel comfortable with this part of the Internal Revenue Code. The purpose of this presentation is to provide the practitioner with an understanding of the rules of IRC § 199A as well as an understanding of the IRC § 199A regulations. **Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
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Spring Tax Update for Business with Steve Dilley
2:00pm - 5:42pm
Online
4.00 Credits
Member Price: $129
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This program provides an update to the latest tax developments, rules and regulations impacting and business taxpayers, with a review and integration of 2024/25 legislation. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
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Real Estate Tax Issues: Passive Activity, Self-Rental and Section 199A
3:00pm - 6:44pm
Online
4.00 Credits
Member Price: $129
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This program will provide a detailed analysis of the real estate professional passive activity rules, including forms reporting examples, and integrates those rules with when real estate is considered a "business" under the Section 199A flow-through entity deduction. A detailed analysis of the self-rental passive activity rules will be given, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
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S Corporation Checkup: Tax Issues & Forms Reporting
5:00pm - 8:37pm
Online
4.00 Credits
Member Price: $129
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A detailed analysis of the calculations related to determining a shareholder's tax basis for S corporation shares and loans. How to use the Form 1120S, Schedule K-1 information for basis determination, as well as an update on Schedules K-2 and K-3. An illustrative example demonstrates how the process works, as well as the many potential pitfalls. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
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AICPA's Annual Federal Tax Update
9:00am - 5:00pm
Online
8.00 Credits
Member Price: $349
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All-new material updates tax practitioners on the most pressing tax matters affecting business entities, individuals, estates and trusts, and more.
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Surgent's Tax Forms Boot Camp: LLCs, Partnerships, and S Corporations
9:00am - 5:00pm
Online
8.00 Credits
Member Price: $279
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The course provides a comprehensive, hands-on, pencil pushing understanding of the preparation of both S corporation and partnership/LLC tax returns, along with the underlying laws, regulations, etc. The course uses the basic concepts underlying the two main types of business returns: 1120S and 1065 as building blocks for more complex concepts tax preparers should be aware of. The theoretical concepts get illustrated in comprehensive examples that incorporate the most up-to-date law changes and provisions.
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The Best Federal Tax Update Course by Surgent
9:00am - 5:00pm
Online
8.00 Credits
Member Price: $299
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In this continually revised course, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BITU.
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Navigating IRS Authorizations: Form 2848 and Form 8821
10:00am - 12:00pm
Online
2.00 Credits
Member Price: $89
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Providing a practical overview of the IRS Power of Attorney, Form 2848, and IRS Tax Information Authorization, Form 8821. Participants will explore the differences between these forms, understand when each is required, and how to comply with IRS requirements for representing clients and accessing their tax information. The course will cover practical issues, ethical considerations, and best practices for managing client authorizations through the IRS Centralized Authorization File (CAF) system. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Surgent's Guide to Calculating S Corporation Shareholder Stock and Loan Basis
10:00am - 12:00pm
Online
2.00 Credits
Member Price: $99
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This program discusses, in a practical way, how an S corporation shareholder calculates their stock and loan basis on Form 7203. Form 7203 is the IRS Form on which a shareholder is sometimes required to calculate their stock and loan basis. This topic is particularly important when an S corporation has a loss and the shareholders wish to know whether they are entitled to fully utilize the loss that has been allocated to them against their other income.
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Surgent's Marijuana: A Generalized Business Viewpoint
10:00am - 12:00pm
Online
2.00 Credits
Member Price: $99
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Each year, more states legalize cannabis (i.e., marijuana) for medical or recreational purposes. As legalization grows, so too does the cannabis industry. While some financial professionals have stayed away from this growing sector of the economy, others have embraced the opportunities the cannabis industry has to offer. The legalization of cannabis brings with it a complex regulatory landscape, which includes strict compliance with federal and state regulations. However, the complexity of this emerging market provides opportunities for accountants and other financial professionals. Behind the cannabis dispensaries are scores of related business sectors including food production, retail, farming, and chemical production, as well as facilities, design, and construction. Simply stated, the commercialization of marijuana offers financial professionals an opportunity to participate in an industry expected to reach $73 billion worldwide within six years.
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Key Tax Issues Facing Business & Industry
10:00am - 2:00pm
Online
4.00 Credits
Member Price: $129
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This course focuses on the key federal tax issues affecting business from the internal accountant's point of view, with a focus on the major ramifications of the TCJA and other recent tax legislation and developments. Planning alternatives and the potential risks associated with those strategies will also be discussed. **Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
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Passive Activities & Rental Real Estate Income Tax Issues
10:00am - 5:38pm
Online
8.00 Credits
Member Price: $300
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This comprehensive training is designed to get the accountant up to speed quickly with the complex passive activity loss (PAL) rules that apply to certain investments in trades or businesses and rental activities. The cornerstone of the course is the in-depth coverage of the detailed tax law and regulations applicable to passive activities under IRC §469 and how and when the 3.8% net investment income tax under §1411 applies. **Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
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S Corporations: Tax Compliance, Elections, and Best Practices
10:00am - 6:00pm
Online
8.00 Credits
Member Price: $225
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This comprehensive course covers the most common aspects and tax implications of S Corporations, providing a deep dive into their structure, tax treatment, and compliance requirements. Participants will learn the mechanics of electing Subchapter S status, with discussions on Form 2553 and relief options for late filings. The course also explores the application of Rev. Proc. 2022-19 and Rev. Proc. 2023-3, analyzing their differences and implications under I.R.C. §1361 and §1362. Key topics include corporate formalities, shareholder stock and debt basis, and highlights of Form 1120S and its schedules (K-1, K-2, and K-3). Additionally, participants will gain insights into officer reasonable compensation requirements, audit strategies, and corrective measures for eligibility errors. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
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Behind the Curtain: Exploring IRS Audit Technique Guides
10:30am - 12:30pm
Online
2.00 Credits
Member Price: $89
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Have you ever considered a tax audit from the perspective of an IRS examiner? This session explains how you can use IRS Audit Technique Guides (ATGs) to enhance tax compliance. You will obtain a glimpse of the audit process from the viewpoint of an IRS agent as we explore insights that the IRS provides to its own examiners. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Monthly Federal Tax Updates - November 2025
11:00am - 1:00pm
Online
2.00 Credits
Member Price: $89
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Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this two hour monthly program in order to stay abreast of these developments! Approximately one-half of the program is devoted to individual tax issues, and the remaining time is spend on business entity taxation, IRS procedure, tax legislation and other issues. Due to the changing nature of the topic, learning objectives, course descriptions and program content will vary and will be provided in more specificity closer to presentation time. This course provides a concise look at the hottest topics affecting every tax practitioner. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Partnership Essentials: Tax Basis Capital Accounts
11:00am - 1:00pm
Online
2.00 Credits
Member Price: $79
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This course examines the critical issues and special opportunities facing partnerships and their partners, with a focus on reporting tax basis capital accounts. **Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
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The Preparation of Form 709 - Line-by-Line
11:00am - 1:00pm
Online
2.00 Credits
Member Price: $79
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Gift taxation is a critical component of estate planning, and Form 709 serves as the key reporting tool. This course provides a comprehensive line-by-line guide to preparing Form 709, ensuring accuracy and compliance. Participants will learn how to determine taxable gifts, apply exclusions, and utilize available deductions. Special attention will be given to valuation techniques, gift-splitting, and generation-skipping transfer tax (GSTT) considerations. Additionally, this course will examine any new legislative changes from the current administration and how they may impact gift tax planning and reporting. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
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The SECURE Act 2.0 - Planning Opportunities for Employers
11:30am - 12:26pm
Online
1.00 Credits
Member Price: $39
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The Secure Act 2.0 was passed in a flurry of year-end legislation. This one hour program will cover the important changes that employers need to know about company retirement plans. Employers will also need to consider how Secure Act 2.0 will the administration of existing plans or the creation of new ones. This course will provide a concise look at these hot topics. **Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
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LLC's & S Corps -- A Comparative Analysis
12:00pm - 4:00pm
Online
4.00 Credits
Member Price: $129
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This course provides an in-depth comparative analysis of Limited Liability Companies (LLCs) and S Corporations, focusing on their tax implications, compliance requirements, and operational structures. Participants will explore key aspects of entity formation, tax treatment, and compliance with corporate formalities. Topics include electing Subchapter S status, mechanics of Form 2553, and relief options for late filings under Rev. Proc. 2022-19. The course also highlights entity-specific tax forms, accountable plans, taxable fringe benefits, officer reasonable compensation, estate planning, business continuation planning, and audit strategies. Additionally, participants will review Schedules K-1, K-2, K-3, and effectively connected income for both entity types. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com