Professional Development and Event Catalog
Surgent's Taking Advantage of Installment Sales and Like-Kind Exchanges
9:00am - 12:30pm
Online
4.00 Credits
Member Price: $159
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When real property is sold for a gain, we always try to find ways to defer recognizing income so it won't be necessary to send a check to Uncle Sam. There are two provisions within the Internal Revenue Code that allow the taxpayer to defer recognition of immediate taxable gain in the year of sale: installment sales and like-kind exchanges. Knowing how and when to utilize these provisions makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals which could impact the future of these two provisions.
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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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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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Surgent's A Complete Guide to Reporting Form 1099-DA
10:00am - 12:00pm
Online
2.00 Credits
Member Price: $99
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For each digital asset sale that a broker has affected for a customer in 2025, the broker must complete Form 1099-DA. A broker includes any person who, in the ordinary course of a trade or business, stands ready to affect sales of digital assets to be made by others. This program covers the required rules for reporting digital asset transactions on Form 1099-DA.
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Surgent's A Complete Tax Guide to Exit Planning
10:00am - 12:00pm
Online
2.00 Credits
Member Price: $99
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When exit planning, it is important to weigh various issues, including tax implications, to achieve an effective management and/or ownership change. Many envision tax-free reorganizations being the most preferable structure to avoid capital gains tax, but the opportunities come at a cost to the seller. This course will provide a well-rounded discussion of the various strategies to consider when advising on exiting a business.
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Taxation of Judgements and Settlements
10:00am - 12:05pm
Online
2.40 Credits
Member Price: $79
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In the course of legal actions, payments may be made pursuant to a final disposition of a court case or a mutually agreed-upon settlement. This course will cover the tax implications for payments made for personal injury, emotional distress, lost wages, punitive awards, pre- and post-judgement interest, contract claims, among other damages. **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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Erase the Mark: Best Practices in Penalty Abatement
10:30am - 12:30pm
Online
2.00 Credits
Member Price: $89
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If there is a potential error, the IRS will assess a tax and add a hefty penalty, without even knowing the facts. As a tax professional, you will be exposed to the IRS and their methods of penalizing taxpayers for the smallest of violations. This presentation will focus on the rules and regulations that create the penalty, and the reasons that exist that the IRS will consider to remove those penalties. 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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Cryptocurrency Transactions: Navigating Federal Tax Rules
12:00pm - 1:00pm
Online
1.00 Credits
Member Price: $29
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As cryptocurrencies like Bitcoin, Ethereum, and others become more popular, tax authorities around the world are working to create regulations for their use and transactions. This session will address cryptocurrency tax issues and their complexities and challenges that individuals and businesses face when dealing with the taxation of digital currencies. *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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ACPEN Signature 2025- Small Business: Hot Tax Issues Today
12:00pm - 8:00pm
Online
8.00 Credits
Member Price: $250
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2025 will be a big year for small businesses no matter what decisions are made: Will tax cuts/changes enacted as part of the Tax Cut and Jobs Act expire at year end as scheduled or will they be extended? If extended, which provisions are included and how long is the extension? Will overtime pay be taxed differently in the future causing additional changes to small business payroll systems? Will employers be relieved of reporting tip income and what exactly is tip income? What additional requirements may be imposed on employers to deter employment of illegal/undocumented workers? What requirements and penalties are already in place and what’s coming? What will happen to ongoing judicial efforts of small businesses to fight self-employment taxes imposed by the IRS on LLC Members and active limited partners? How is the IRS reacting to changes? **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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Partnership Essentials: Tax Basis Capital Accounts
1:00pm - 3:00pm
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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Surgent's Features and Benefits of SEP IRAs and SIMPLE IRAs
1:00pm - 3:00pm
Online
2.00 Credits
Member Price: $99
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A challenge for many small business owners is choosing the `right' type of retirement plan for their businesses. Many hesitate to adopt retirement plans for their businesses because they are intimidated by the governing rules. In those cases, SEP and SIMPLE IRAs are reasonable solutions because they are easy to establish, maintain, and communicate with employees; have minimal administrative costs; and are practical and efficient ways to start a retirement plan. These IRA-based plans - SEP IRAs and SIMPLE IRAs - have low maintenance costs and are easy to communicate to employees. With IRA-based employer plans, employer contributions are sometimes discretionary, giving business owners the choice of whether to fund every year. Despite the simplicity of these plans, employers must ensure that applicable compliance requirements are met to avoid penalties. To that end, this course will cover some key provisions of SEP and SIMPLE IRAs.
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Surgent's Stock vs. Asset Acquisitions of C Corporations
1:00pm - 3:00pm
Online
2.00 Credits
Member Price: $99
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A business conducted as a C corporation can be purchased through an asset acquisition or a stock acquisition. In an asset acquisition, the buyer purchases the business by purchasing the assets that make up the C corporation's ongoing business. In a stock acquisition, the buyer purchases the stock of the C corporation that owns all or a majority of the business assets. The seller and the buyer are usually at odds over how to structure the acquisition. Tax practitioners advising their business clients should be fully conversant in the tax rules that apply to stock and asset acquisitions. Discussing and explaining those rules is the focus of this course.
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The Preparation of Form 709 - Line-by-Line
1:00pm - 3:00pm
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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S Corporations: Calculating Shareholder Basis
1:30pm - 3:30pm
Online
2.00 Credits
Member Price: $89
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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. An illustrative example demonstrates how the process works, as well as the many potential pitfalls. 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 Going Out on Your Own: Entity Types and Accounting Methods
3:00pm - 5:00pm
Online
2.00 Credits
Member Price: $99
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Starting a business is tough! There are lots of decisions to be made and things to think about. You may feel like you have a great idea. You have done your marketing research, developed a prototype, and even looked at locations for your new office. Then it dawns on you.. What type of entity do I need to be? Is there really an advantage to choosing one entity type over the other? In this class, we will dig into the differences between entity types - from taxes to liability. We will also look at the advantages and disadvantages of different methods of accounting. Whether you are a small business owner looking to start something new or a practitioner looking to expand your client advisory services, this course is the one for you!
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Taxation of Business Entities
3:00pm - 5:17pm
Online
2.50 Credits
Member Price: $79
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This course will introduce you the different types of business entities and the tax implications of contributions, distributions and earnings, among other 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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Creative Strategies for Buying, Selling, or Gifting a Business
3:00pm - 10:37pm
Online
8.00 Credits
Member Price: $225
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Navigating the complexities of business transactions requires a deep understanding of tax and estate planning strategies. In this comprehensive course tailored for financial professionals, participants will explore the intricacies of creative approaches to buying, selling, or gifting a business. Through real-world scenarios and practical insights, attendees will gain invaluable expertise in identifying tax risks, minimizing liabilities, and safeguarding assets. From evaluating valuation methods to exploring the details of stock versus asset purchases, this course equips you with the essential tools to provide informed counsel to clients. Discover the potential for strategic success as you master topics including estate transfer and tax implications, gifting strategies, and the utilization of various trusts and partnerships. Whether you're a CPA, EA, attorney, or financial planner, this course offers indispensable knowledge to elevate your practice. With a recommended 8 credit hours of Continuing Professional Education (CPE), this intermediate-level course is designed for professionals with a foundational understanding of business tax and estate planning. Join us and immerse yourself in a journey towards mastery in the vibrant landscape of business transactions. **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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Tax Season Update for Individuals with Steve Dilley
10:00am - 6:00pm
Online
4.00 Credits
Member Price: $129
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This program provides an update to the latest tax developments, rules and regulations affecting individual taxpayers, including a review and integration of late 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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Taxation of the Cannabis Industry
10:30am - 12:30pm
Online
2.00 Credits
Member Price: $89
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This course offers a comprehensive exploration of the cannabis industry, delving into essential topics such as cannabis regulations, business models, financial management, and ethical considerations. A key focus is on distinguishing between Marijuana and Industrial Hemp, including their respective tax treatments. Participants will gain a thorough understanding of the unique challenges and opportunities within the cannabis sector, covering federal and state tax implications, licensing requirements, and market trends. 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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Real Estate Professionals: Passive Activity Rules
11:00am - 12:48pm
Online
2.00 Credits
Member Price: $79
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When do they exist and how to report them? 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. *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