CPE Catalog

Surgent's Overview and Analysis of the New Tax Law: Part 1 - Focus on Individual Taxation

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

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

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Surgent's Weekly Expert Hour: Implications of the 2024 Election Results (Original Air Date: 11/7/24)

Current and projected federal debt and deficits  President Elect Trump's tax plans Discussion of possible tax policy scenarios based on 2024 election results

Surgent's Weekly Expert Hour (Original Air Date: 09/17/20)

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: 10/01/20)

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)

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)

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)

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)

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)

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)

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)

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: 1/16/25)

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: 12/12/24)

Policy Surrenders vs. sales in the Life Settlement Market Overview of depreciation basics Installment Method of Accounting

Surgent's Weekly Expert Hour (Original Air Date: 1/2/25)

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)

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: 12/5/24)

2024 post-election updates Required minimum distributions for owners and IRA beneficiaries Signing up for an IP PIN and other IRS-related topics