CPE + Events Catalog
2026-27 OSCPA-Select™ CPE - 2 catalog options:
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The Generation-Skipping Transfer Tax and Dynasty Trusts 26-27 (4 hours)
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Online
4.0 Credits
Member Price: $175
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Transfer taxes, such as the estate, gift, and generation-skipping transfer tax, create a drag on the accumulation of wealth over a family's generations. However, with the One Big Beautiful Bill's continuation of the high gift and estate tax exclusion amounts for the foreseeable future, advisers have the opportunity to create trusts that extend through the grandchildren's generation. This course examines the generation-skipping transfer (GST) tax and how it is designed to discourage avoidance of the estate and gift tax by families. Randy Gardner explores: GST tax terminology, how the GST tax is calculated, ways to avoid the GST tax, and how to design a dynasty trust to pass property from generation to generation.
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Federal Tax Update - C & S Corporations, Partnerships & LLCs (Forms 1120, 1120S & 1065)
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Online
8.0 Credits
Member Price: $300
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With the increasing complexity and ever-changing nature of tax laws and issues, today’s accountant needs a one-day update course focusing on business income tax issues with an emphasis of newly enacted income tax legislation. This comprehensive class will not only review the current Federal business income tax laws but will also update tax return preparers of new tax forms, changes to existing tax forms, as well as tax planning opportunities and pitfalls. This is a “must-attend” course for all tax practitioners who want to be up to speed quickly and have a successful Federal business income tax filing season. *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 terri.storer@acpen.com
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A Practical Guide to Trusts
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Online
8.0 Credits
Member Price: $250
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This course provides financial professionals with a comprehensive understanding of trusts and their role in estate planning. Participants will learn how to determine whether a trust aligns with a client's financial goals and explore strategies to maximize tax efficiency. The course covers various trust structures and their potential to reduce income, estate, and generation-skipping taxes at both federal and state levels. Additionally, it delves into trustee responsibilities and the benefits of irrevocable life insurance trusts and dynasty trusts. With a focus on practical applications and real-world scenarios, this course equips CPAs, EAs, attorneys, bankers, and financial planners with the expertise to navigate probate avoidance, streamline asset distribution, and manage complex tax considerations. Whether working with revocable or irrevocable trusts, participants will gain the tools to enhance their clients' financial well-being across generations. *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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Navigating IRS Authorizations: Form 2848 & Form 8821 (2 hours)
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Online
2.0 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 Top 20 Questions Advisors Ask About the SECURE Acts and Other IRA Rules (2 hours)
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Online
2.0 Credits
Member Price: $99
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Advisors often ask clarifying questions as they increasingly gain an understanding of new and existing tax laws that govern IRAs. Some provisions see more questions than others due to their complexity, popularity, and level of impact on tax benefits. This course focuses on the top 20 of these questions and on SECURE Act 1.0, SECURE Act 2.0, and other hot topics. This course aims to help the advisor provide clients with the correct responses based on their IRA profiles.
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Surgent's Tax Planning for Rental Real Estate (4 hours)
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Online
4.0 Credits
Member Price: $179
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The taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity. How do you know if someone is a real estate professional? In this course, we will explore all these issues and many more. Through real-world examples and discussion, this course will delve into exceptions to rental status, qualifications for material participation, and requirements for active status. Additionally, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture.
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Surgent's The One Big Beautiful Bill Act (OBBBA): What You Need To Know (4 hours)
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Online
4.0 Credits
Member Price: $199
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Many accounting and finance practitioners have had difficulty understanding and applying the One Big Beautiful Bill Act (OBBBA). Accounting and finance practitioners are still confused and challenged by many of the new and extended tax provisions that the OBBBA delivered. Mastering these crucial provisions requires multiple exposures to these challenging tax changes. This program is a four-hour review and analysis of the most important changes from the OBBBA that impact both individual and business taxpayers. This course affords accounting and finance practitioners an opportunity to gain a broader, deeper understanding of this wide-ranging set of new tax rules, to grasp what is new and what is a continuance of prior rules, and to develop deeper planning insights into the many changes that the OBBBA contains. To the extent that the Treasury has provided guidance relating to OBBBA changes, we will discuss that guidance. We will also point out areas where Treasury guidance would be useful and areas where guidance is expected.
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The One Big Beautiful Bill: 2025 tax legislation (4 hours)
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Online
4.0 Credits
Member Price: $149
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The President signed on July 4, 2025, one of most consequential tax legislation in recent years. The well-informed tax practitioner will want to stay abreast of these developments! This course will start with a short background of this legislation as it made its way through Congress and to the President's desk. We will then review the final provisions that was approved by the Senate and passed by the House. 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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An In-Depth Understanding of the Generation Skipping Transfer Tax (2 hours)
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Online
2.0 Credits
Member Price: $89
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This course provides a focused and practical overview of the Generation Skipping Transfer (GST) Tax, designed specifically for professionals involved in estate and gift tax planning. As Part 4 of the Form 706 and 709 series, this session zeroes in on the rules, definitions, and application of GST tax, including the mechanics of calculating the inclusion ratio and how the GST exemption operates in real-world planning scenarios. Participants will gain clarity on how to identify skip persons, the types of transfers subject to the GST tax, and the proper treatment of direct skips, taxable terminations, and taxable distributions. Through clear examples and practical instruction, this course walks participants through voluntary, timely, late, and retroactive GST exemption allocations. With increasing regulatory complexity and heightened exemption limits, understanding the GST tax is critical for practitioners assisting clients in multigenerational wealth transfers. This course supports more accurate return preparation and strategic allocation of exemptions to minimize tax exposure. *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 What Practitioners Need to Know About Estate Planning and Administering a Client’s Estate (3 hours)
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Online
3.0 Credits
Member Price: $149
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Even though the current transfer tax exemption is extremely high to the point that few decedents have a federal estate tax liability, administering an estate is a burden for many family members. In many cases, the family members will look to their professional advisors for help in estate planning and administering an estate. The purpose of this program is to discuss those issues that practitioners with clients involved in estate planning administration need to know to advise those clients. Lack of planning and preparedness in estate issues can cost the heirs time and money upon a decedent's death.
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S Corporation Essentials: Stock & Loan Basis Reporting (2 hours)
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Online
2.0 Credits
Member Price: $89
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This program addresses the critical issues and special opportunities facing S-corporations, with a focus on reporting shareholder basis and distributions. *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 terri.storer@acpen.com
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No Tax on Overtime: Payroll Compliance (2 hours)
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Online
2.0 Credits
Member Price: $89
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This course provides tax and accounting professionals with a comprehensive overview of overtime requirements under the Fair Labor Standards Act (FLSA). Participants will explore the statutory definition of overtime, exemptions, and the calculation of the "regular rate of pay." Through practical examples and compliance-focused scenarios learners will gain the skills to identify risks, properly compute overtime pay, and advise clients or employers on best practices. The course emphasizes regulatory compliance, accurate application of rules, and strategies to avoid common pitfalls in wage and hour audits. 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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Written Information Security Plans (1 hour)
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Online
1.0 Credits
Member Price: $55
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Thsi course provides a comprehensive overview of Written Information Security Plans (WISP), focusing on their purpose, requirements, and implentation. All PTIN holders must certify they have a WISP prior to renewal, along with certifying the training of employees, staff and contractors as necessary. Participants will explore the history and legal foundation of WISP under the Gramm-Leach-Bliley Act, and how compliances is enforsed through IRS Circular 230, AICPA Statments of Standards, The American Bar Associations and the Federal Trade Commission (FTC). 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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Mastering Partnership Basis: Inside and Outside Basis (2 hours)
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Online
2.0 Credits
Member Price: $89
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This course will provide a detailed analysis of how to determine a partner's tax basis for a partnership interest, with an explanation of the use of both "inside" and "outside" basis determination. An illustrated example with filled in forms will demonstrate how the process works and the 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 Making Sense of Essential OBBBA Provisions (2 hours)
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Online
2.0 Credits
Member Price: $119
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When clients ask questions about the impact of new tax legislation embodied in OBBBA, it is important that accounting and finance practitioners can reply with accurate and relevant planning strategies. This program prepares accounting and finance practitioners with the knowledge and insights to help their clients apply the new law to their advantage. This program is an introduction and review of some of these critical changes and their impact on individual and business taxpayers. By taking this program, accounting and finance practitioners will have a broader, deeper understanding of many of the OBBBA changes that impact their clients. This course is a two-hour review and analysis of what we consider some of the most important changes from the OBBBA impacting clients and perhaps their businesses.
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S Corporations: Comprehensive walk through of Form 1120S
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Online
8.0 Credits
Member Price: $239
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This course is designed for financial professionals looking to understand Form 1120S. It covers the essential aspects of S corporation taxation, including the preparation of Form 1120S, determining taxable income, and accurately reporting and allocating income, deductions, and credits. Electing Subchapter S status as well as reviewing the mechanics of electing Subchapter S status will be discussed. It will further compare the S Corporation to other forms of entities, along with compliance with corporate formalities. Highlights of Form 1120S will be discussed, including build-in capital gains, accountable plans, taxable fringe benefits, officer reasonable compensation and audit strategies. Schedules K-1, K-2, K-3, and effectively connected income will be reviewed in this course as well. 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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CFO Solutions to IRS Problems (4 hours)
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Online
4.0 Credits
Member Price: $149
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Many CPAs are becoming full-time or fractional CFOs for small businesses. In that position, they are the resident expert in finances, cash flow planning, and budgeting. But what about dealing with the IRS? The IRS has broad powers to administer the assessment and collection of taxes. From removing penalties to criminal prosecutions, this presentation focuses on how CFOs can prevent problems with the IRS and how to develop winning strategies if the IRS knocks on the door. 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 A Guide to Gig Economy Tax Issues (2 hours)
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Online
2.0 Credits
Member Price: $99
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The IRS defines the "gig economy" as people earning income providing on-demand work, services, or goods on either a part-time or full-time basis. The economic times we live in are changing, and accounting and finance professionals must learn how the rules apply in this new gig economy. The tax rules that apply to gig workers challenge traditional ideas of who is an employee and who is an independent contractor, and accounting and finance professionals must have the knowledge to make this determination. This program addresses federal and state tax issues accounting and finance professionals must address with clients and their own workers.
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Surgent's New and Expanded Tax Benefits Associated with Section 1202 - Qualified Small Business Stock (2 hours)
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Online
2.0 Credits
Member Price: $99
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This program reviews and analyzes the important changes made by the One Big Beautiful Bill Act (OBBBA) to qualified small business stock (QSBS) covered under Section 1202. Effective for stock issued after July 4, 2025, there are important changes that make Section 1202 much more appealing to clients willing to run the risks associated with doing business as a C corporation. These enhanced provisions could potentially lead to exclusion of capital gains if very strict compliance rules are followed. Section 1202 application is particularly attractive for start-ups and entrepreneurial endeavors. For taxpayers willing to confront the technical challenges of this provision, Section 1202 may produce impressive tax advantages.
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Guide to Deducting Travel, Meals and Entertainment Expenses (4 hours)
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Online
4.0 Credits
Member Price: $149
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This program will explain the new rules for deducting travel, meals and entertainment expenses and the TCJA disallowance of business entertainment expenses. Documentation requirements and planning opportunities related to travel, entertainment, and automobile expenses will also be addressed. *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 terri.storer@acpen.com