New for 2019! - Texas Society of CPAs
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2 0 1 9
s t e r s
e r C lu
Su m m
COWBOY CLUSTER | GRAPEVINE | JUNE 17-19, 2019
SOUTH PADRE CLUSTER | SOUTH PADRE | JUNE 24-26, 2019
New
for 2019!
Lower course fees &
light lunch included HILL COUNTRY CLUSTER | SAN ANTONIO | JULY 8-10, 2019
for full-day
registrations!
GALVESTON CLUSTER | GALVESTON | JULY 29-31, 2019
Our Summer Clusters are designed to give you the opportunity to meet your professional needs in a flexible and destination-desirable location. Cowboy Cluster Saddle up! It’s time for some CPE and relaxation at the gorgeous Gaylord Texan Resort. Choose from among 18 four-hour seminars over three days, June 17-19. South Padre Cluster Put the office in the rear view mirror and head to the beautiful Texas Gulf Coast for three days of relaxation, June 24-26, on South Padre Island. Choose from among 18 four-hour seminars and then enjoy some time off. Hill Country Cluster Gather with us along the San Antonio Riverwalk at the luxurious Hotel Contessa on July 8-10. Take the time not only for some CPE, but also to enjoy the many recreational options of this popular destination. Galveston Cluster Take a few days off and enjoy the seaside scenes of sum- mer in Galveston. Relax and have fun while you knock out a few hours of quality CPE from July 29-31.
ACCOMMODATIONS:
Cowboy Cluster South Padre Cluster Hill Country Cluster Galveston Cluster
Date
June 17-19, 2019 June 24-26, 2019 July 8-10, 2019 July 29-31, 2019
Gaylord Texan Resort The Pearl South Padre Hotel Contessa San Luis Resort
& Convention Center 310 Padre Blvd
Hotel
1501 Gaylord Trail 306 W Market St
South Padre Island, San Antonio, 5222 Seawall Blvd
Grapevine, TX 76051 TX 78597 TX 78205 Galveston, TX 77551
Reservations
888-236-2427 956-761-6551 210-298-8017 800-392-5937
Hotel
Rate
$209 $189 $185 $195
Hotel Cut Off
May 31, 2019 June 7, 2019 June 13, 2019 July 12, 2019
New for 2019: Lower price per session and light lunch for full-day attendees included in registration
COST PER COURSE:
Member Cost: $160 per course | Non-Member Cost: $275 per course
HOW TO REGISTER:
u Register online at www.TSCPA.org w Fax credit card registrations to 972-687-8696 or
800-207-0273
v Mail your check and registration form to: x Phone your registration in to 972-687-8500 or
TXCPA CPE Foundation, Inc. 800-428-0272
14651 Dallas Parkway, Suite 700
Dallas, TX 75254
Make check payable to: TXCPA CPE Foundation, Inc.
AGENDAS
Cowboy Cluster South Padre Cluster
6/17/2019 6/24/2019
Morning Session 7:30 a.m. - 11 a.m. Morning Session 7:30 a.m. - 11 a.m.
☐☐ Current Issues in Accounting and Auditing: An ☐☐ Guide and Update to Compilations, Reviews and
Annual Update (AAU401) Preparations (CRU402)
☐☐ IRS Tax Examinations and Hot Issues (EXI401) ☐☐ Buying and Selling a Business: Tax and
☐☐ Individual Tax Planning Ideas (ITP401) Structuring Overview (SEL402)
☐☐ Light lunch for full-day attendees ☐☐ Individual Income Tax Update (BIT402)
Afternoon Session 12 p.m. - 3:30 p.m. ☐☐ Light lunch for full-day attendees
☐☐ Guide and Update to Compilations, Reviews and Afternoon Session 12 p.m. - 3:30p.m.
Preparations (CRU401) ☐☐ Accounting for Financial Statement Uncertainty:
☐☐ Five Critical Issues That Tax Public Accountants Estimates, Contingencies and Going Concern
Will Need to Face This Year (CIT401) (AFS401)
☐☐ Partnerships and LLCs: Avoiding Common Pitfalls ☐☐ Taking Advantage of Installment Sales and Like-
Facing Practitioners (BTP401) Kind Exchanges (ISL401)
☐☐ S Corporation, Partnership and LLC Tax
6/18/2019 Update (BCP402)
Morning Session 7:30 a.m. - 11 a.m.
☐☐ Financial Statement Disclosures: A Guide for 6/25/2019
Small and Medium-Sized Businesses (GSM401) Morning Session 7:30 a.m. - 11 a.m.
☐☐ The Complete Guide to Section 199A’s 20% Pass- ☐☐ Current Issues in Accounting and Auditing: An
Through Deduction After IRS Guidance (AIG401) Annual Update (AAU402)
☐☐ Key Partnership and S Corporation Tax Planning ☐☐ Individual Tax Planning Ideas (ITP402)
Strategies (BTS401) ☐☐ The Essential Multistate Tax Update (MST402)
☐☐ Light lunch for full-day attendees ☐☐ Light lunch for full-day attendees
Afternoon Session 12 p.m. - 3:30 p.m. Afternoon Session 12 p.m. - 3:30 p.m.
☐☐ Non-GAAP Financial Statement Options: Cash, ☐☐ Financial Statement Disclosures: A Guide for Small
Modified Cash and Tax Basis (CMT401) and Medium-Sized Businesses (GSM402)
☐☐ Four Tiers of Loss Limitations: A Guide to the New ☐☐ Key Partnership and S Corporation Tax Planning
Rules for Pass-through Entities (FTL401) Strategies (BTS402)
☐☐ Maximizing Your Social Security Benefits (SSR401) ☐☐ Securing a Comfortable Retirement in the Age of
Spending (SCR401)
6/19/2019
Morning Session 7:30 a.m. - 11 a.m. 6/26/2019
☐☐ Examining the New Lease Accounting Standard: Morning Session 7:30 a.m. - 11 a.m.
More Than Meets the Eye (NLS401) ☐☐ Fraud Basics: Protecting the Company Till
☐☐ Individual Income Tax Update (BIT401) (DRF402)
☐☐ The Essential Multistate Tax Update (MST401) ☐☐ The Top Five Tax Issues in Dealing with LLCs and
☐☐ Light lunch for full-day attendees Partnerships (LP0401)
Afternoon Session 12 p.m. - 3:30 p.m. ☐☐ The Complete Guide to Section 199A’s 20% Pass-
☐☐ Fraud Basics: Protecting the Company Till Through Deduction After IRS Guidance (AIG402)
(DRF401) ☐☐ Light lunch for full-day attendees
☐☐ S Corporation, Partnership and LLC Tax Update Afternoon Session 12 p.m. - 3:30 p.m.
(BCP401) ☐☐ ASU No. 2016-14 in Just Four Hours (ASU401)
☐☐ Buying and Selling a Business: Tax and ☐☐ Five Critical Issues That Tax Public Accountants
Structuring Overview (SEL401) Will Need to Face This Year (CIT402)
☐☐ Four Tiers of Loss Limitations: A Guide to the New
Rules for Pass-through Entities (FTL402)
Hill Country Cluster Galveston Cluster 7/8/2019 7/29/2019 Morning Session 7:30 a.m. - 11 a.m. Morning Session 7:30 a.m. - 11 a.m. ☐☐ Guide and Update to Compilations, Reviews and ☐☐ Guide and Update to Compilations, Reviews and Preparations (CRU403) Preparations (CRU404) ☐☐ Select Estate and Life Planning Issues for the ☐☐ The Essential Multistate Tax Update (MST404) Middle-Income Client (PMI401) ☐☐ The Complete Guide to Section 199A’s 20% Pass- ☐☐ S Corporation, Partnership and LLC Tax Update Through Deduction After IRS Guidance (AIG404) (BCP403) ☐☐ Light lunch for full-day attendees ☐☐ Light lunch for full-day attendees Afternoon Session 12 p.m. - 3:30 p.m. Afternoon Session 12 p.m. - 3:30 p.m. ☐☐ Non-GAAP Financial Statement Options: Cash, ☐☐ Fraud Basics: Protecting the Company Till Modified Cash and Tax Basis (CMT403) (DRF403) ☐☐ Partnerships and LLCs: Avoiding Common Pitfalls ☐☐ Four Tiers of Loss Limitations: A Guide to the New Facing Practitioners (BTP402) Rules for Pass-through Entities (FTL403) ☐☐ Select Estate and Life Planning Issues for the ☐☐ Individual Income Tax Update (BIT403) Middle-Income Client (PMI402) 7/9/2019 7/30/2019 Morning Session 7:30 a.m. - 11 a.m. Morning Session 7:30 a.m. - 11 a.m. ☐☐ Current Issues in Accounting and Auditing: An ☐☐ Current Issues in Accounting and Auditing: An Annual Update (AAU403) Annual Update (AAU404) ☐☐ Individual Tax Planning Ideas (ITP403) ☐☐ Essential Depreciation and Expensing Update ☐☐ IRS Tax Examinations and Hot Issues (EXI402) (TDP401) ☐☐ Light lunch for full-day attendees ☐☐ Individual Income Tax Update (BIT404) Afternoon Session 12 p.m. - 3:30 p.m. ☐☐ Light lunch for full-day attendees ☐☐ Accounting for Financial Statement Uncertainty: Afternoon Session 12 p.m. - 3:30 p.m. Estimates, Contingencies and Going Concern ☐☐ Accounting for Financial Statement Uncertainty: (AFS402) Estimates, Contingencies and Going Concern ☐☐ Securing a Comfortable Retirement in the Age of (AFS403) Spending (SCR402) ☐☐ Buying and Selling a Business: Tax and Structuring ☐☐ Key Partnership and S Corporation Tax Planning Overview (SEL404) Strategies (BTS403) ☐☐ S Corporation, Partnership and LLC Tax Update (BCP404) 7/10/2019 Morning Session 7:30 a.m. - 11 a.m. 7/31/2019 ☐☐ Financial Statement Disclosures: A Guide for Morning Session 7:30 a.m. - 11 a.m. Small and Medium-Sized Businesses (GSM403) ☐☐ Fraud Basics: Protecting the Company Till ☐☐ Buying and Selling a Business: Tax and (DRF404) Structuring Overview (SEL403) ☐☐ Individual Tax Planning Ideas (ITP404) ☐☐ The Complete Guide to Section 199A’s 20% Pass- ☐☐ The Top Five Tax Issues in Dealing with LLCs and Through Deduction After IRS Guidance (AIG403) Partnerships (LP0402) ☐☐ Light lunch for full-day attendees ☐☐ Light lunch for full-day attendees Afternoon Session 12 p.m. - 3:30 p.m. Afternoon Session 12 p.m. - 3:30 p.m. ☐☐ Non-GAAP Financial Statement Options: Cash, ☐☐ Construction Contractors: Accounting and Modified Cash and Tax Basis (CMT402) Financial Reporting Issues (CST401) ☐☐ Maximizing Your Social Security Benefits (SSR402) ☐☐ Maximizing Your Social Security Benefits (SSR403) ☐☐ The Essential Multistate Tax Update (MST403) ☐☐ Four Tiers of Loss Limitations: A Guide to the New Rules for Pass-through Entities (FTL404)
COURSE DESCRIPTIONS
Current Issues in Accounting and Auditing: ASU No. 2016-14 in Just Four Hours (ASU4)
An Annual Update (AAU4) Surgent McCoy CPE, LLC
Surgent McCoy CPE, LLC ASU No. 2016-14, Presentation of Financial Statements
Designed for accounting and attestation practitioners of Not-for-Profit Entities, is the most significant not-for-
at all levels in both public accounting and business and profit reporting standard in over 20 years and is now fully
industry, this course provides an overview of recent effective. This course explains the new requirements,
accounting, compilation, preparation, review and illustrates how the requirements manifest themselves in
attestation matters. Topics include recently issued the financial statements and clarifies key options that
Accounting Standards Updates (ASUs); FASB’s not-for-profits have in implementation. The course also
comprehensive new Revenue Recognition Standard – examines other key changes affecting not-for-profits,
Topic 606; Lease Accounting – Topic 842; financial including the new revenue recognition and contribution
instruments; SSARS No. 21, clarification and requirements (which apply to Dec. 31, 2019 year-ends) and
re-codification; other new standards issued by the ARSC; leases (which apply to Dec. 31, 2020 year-ends).
recent AICPA and PCAOB releases; and other important
A&A practice matters. Session Level: Intermediate | CE Credit: 4
Offering:
Session Level: Update | CE Credits: 4 6/26/2019 ASU401 South Padre
Offerings:
6/17/2019 AAU401 Cowboy S Corporation, Partnership and LLC Tax Update
6/25/2019 AAU402 South Padre (BCP4)
7/9/2019 AAU403 Hill Country
7/30/2019 AAU404 Galveston Surgent McCoy CPE, LLC
If you are a practitioner who wants the latest details on
tax changes affecting your business clients or employers,
Accounting for Financial Statement then you should take this enlightening course. You’ll learn
Uncertainty: Estimates, Contingencies and invaluable information, strategies, techniques, innovative
Growing Concern (AFS4) tax-planning concepts, income-generating ideas, and other
Surgent McCoy CPE, LLC planning opportunities available to S corporations,
Understanding the proper accounting for, and reporting partnerships, LLCs and LLPs. Continually updated for
of, financial statement areas containing uncertainty can items regarding tax reform.
be challenging, especially ensuring adequate disclosure
of risk to the financial statement users. This course Session Level: Update | CE Credits: 4
covers critical considerations when evaluating the proper Offerings:
treatment of accounting estimates, loss contingencies and 6/19/2019 BCP401 Cowboy
going concern in U.S. GAAP-basis financial statements. 6/24/2019 BCP402 South Padre
7/8/2019 BCP403 Hill Country
Session Level: Basic | CE Credits: 4 7/30/2019 BCP404 Galveston
Offerings:
6/24/2019 AFS401 South Padre Individual Income Tax Update (BIT4)
7/9/2019 AFS402 Hill Country Surgent McCoy CPE, LLC
7/30/2019 AFS403 Galveston This highly instructive course will bring you up-to-speed
on the latest in individual tax law developments and the
The Complete Guide to Section 199A's 20 corresponding or responsive planning opportunities
Percent Pass-Through Deduction After IRS available to your clients. You’ll leave ready to educate your
Guidance (AIG4) individual tax clients and implement tax-savings ideas that
Surgent McCoy CPE, LLC will serve their ever-evolving needs.
Section 199A is easily the least understood topic of the Tax
Cuts and Jobs Act. Your clients will look to you for Session Level: Update | CE Credits: 4
explanations and best practices to maximize the 20 Offerings:
percent deduction. Pass-through entities and real estate 6/19/2019 BIT401 Cowboy
investors stand to gain valuable tax cuts and the average 6/24/2019 BIT402 South Padre
practitioner cannot afford to be uninformed on Section 7/8/2019 BIT403 Hill Country
199A. You’ll learn about all relevant facets and nuances of 7/30/2019 BIT404 Galveston
the deduction to enable implementation for tax returns.
All IRS-issued guidance is included.
Session Level: Update | CE Credit: 4
Offerings:
6/18/2019 AIG401 Cowboy
6/26/2019 AIG402 South Padre
7/10/2019 AIG403 Hill Country
7/29/2019 AIG404 Galveston
Partnerships and LLCs: Avoiding Common Non-GAAP Financial Statement Options: Cash,
Pitfalls Facing Practitioners (BTP4) Modified Cash and Tax Basis (CMT4)
Surgent McCoy CPE, LLC Surgent McCoy CPE, LLC
This course is designed to review some common pitfalls For many businesses, preparing financial statements
and real-world issues. Learn the traps taxpayers fall into using a special purpose framework (SPF) may provide an
– before you make the mistake. The material includes a alternative to the complexity of U.S. GAAP. You’ll hear an
study of the law underlying the tax or practice issue, which overview and gain a hands-on application for preparing
will assist practitioners in satisfying their professional financial statements using an SPF. You’ll learn the unique
standards of practice and will help in preparing business measurement and disclosure requirements of various SPF
returns. Learn how to avoid these missteps, plan for a options using example financial statements and illustra-
better tax result and benefit from a wealth of knowledge tive disclosures. Also included are common practice issues
that can be applied to practice. encountered when preparing SPF financial statements, as
well as an introduction to AICPA’s new SPF for small and
Session Level: Intermediate | CE Credit: 4 medium-sized entities, FRF for SMEs™.
Offerings:
6/17/2019 BTP401 Cowboy Session Level: Basic | CE Hours: 4
7/29/2019 BTP402 Galveston Offerings:
6/18/2019 CMT401 Cowboy
Key Partnership and S Corporation Tax 7/10/2019 CMT402 Hill Country
Planning Strategies (BTS4) 7/29/2019 CMT403 Galveston
Surgent McCoy CPE, LLC
Most of our clients are pass-through entities for which Guide and Update to Compilations, Reviews and
many of the general business strategies are subject to Preparations (CRU4)
additional limitations. To provide the tax planning Surgent McCoy CPE, LLC
strategies for closely held business clients that will bring Specifically designed for compilation, preparation and
more revenue, this course focuses on the special concerns review practitioners and their staff, this course provides
and techniques the practitioner needs to thrive in this an overview, update and hands-on application for perform-
market. ing compilation, preparation and review engagements.
You’ll learn the ins and outs of SSARS No. 21, Clarification
Session Level: Intermediate | CE Credit: 4 and Recodification, as well as other recent releases from
Offerings: AICPA. The course also gives you a detailed review of the
6/18/2019 BTS401 Cowboy key provisions of the recently issued SSARS No. 24,
6/25/2019 BTS402 South Padre Omnibus Statement on Standards for Accounting and
7/9/2019 BTS403 Hill Country Review Services - 2018.
Five Critical Issues That Tax Public Session Level: Update | CE Credits: 4
Accountants Will Need to Face This Year (CIT4) Offerings:
6/17/2019 CRU401 Cowboy
Surgent McCoy CPE, LLC 6/24/2019 CRU402 South Padre
Tax law complexity, uncertain legislative outlook, 7/8/2019 CRU403 Hill Country
confidential data under siege, regulatory confusion and 7/29/2019 CRU404 Galveston
standards overload – understanding the forces affecting
your tax public practice is critical to success in today’s
complex and rapidly changing market. In this session, we Construction Contractors: Accounting and
tackle pressing issues at a “need to know” level and then Financial Reporting Issues (CST4)
discuss the practical implications. You’ll come away armed Surgent McCoy CPE, LLC
with the “big picture.” Preparedness is half the battle, so Accounting and financial reporting for construction
don’t miss this critical briefing. contractors may be the most difficult area to be in com-
pliance with the various standards. Also, construction
Session Level: Intermediate | CE Credit: 4 engagements are, in many instances, more “dangerous”
Offerings: than most lines of businesses, due to the many users of
6/17/2019 CIT401 Cowboy the financial statements. We’ll discuss why construction
6/26/2019 CIT402 South Padre accounting and financial reporting are so complex and
discuss the relationship between the contractor and the
surety, from both an underwriting and claims perspective.
We’ll also explore what the surety looks for to maximize
potential bond credit.
Session Level: Intermediate | CE Credits: 4
Offering:
7/31/2019 CST401 Galveston
COURSE DESCRIPTIONS
Fraud Basics: Protecting the Company Till Financial Statement Disclosures: A Guide for
(DRF4) Small and Medium-Sized Businesses (GSM4)
Surgent McCoy CPE, LLC Surgent McCoy CPE, LLC
As professionals, our focus is to reduce the overall risk of A clear and concise set of proper disclosures can make or
fraud. The discussion in this session includes integrity and break an entity's financial statements. Such disclosures
ethics, as well as how people may react in certain situa- can be complex and difficult to prepare and understand.
tions. We also explore the dark net and cryptocurrency This course focuses on key balance sheet and income
fraud. statement disclosures, as well as those relating to adoption
of new accounting standards, such as Topic 606, account-
Session Level: Update | CE Credit: 4 ing policies, changes in accounting estimates and errors,
Offerings: subsequent events, going concern, and related party
6/19/2019 DRF401 Cowboy disclosures. The course includes illustrations, examples
6/26/2019 DRF402 South Padre and real-world excerpts from financial statements to
7/8/2019 DRF403 Hill Country provide you with a hands-on feel for requirements across a
7/31/2019 DRF404 Galveston number of accounting standards.
IRS Tax Examinations and Hot Issues (EXI4) Session Level: Basic | CE Credits: 4
Offerings:
Surgent McCoy CPE, LLC 6/18/2019 GSM401 Cowboy
Due to IRS issue-focused examinations, CPAs need to 6/25/2019 GSM402 South Padre
understand what types of returns are selected for exami- 7/10/2019 GSM403 Hill Country
nation and ways to help clients survive an IRS audit with
little or no change. CPAs must understand what the high
audit risk area issues are and what the IRS is focusing on Taking Advantage of Installments Sales and
when a return is examined. In addition, because tax-related Like-Kind Exchanges (ISL4)
identity theft is a common issue for many taxpayers, it is Surgent McCoy CPE, LLC
critical for CPAs to understand the procedures necessary When real property is sold for a gain, we always try to find
to resolve this matter for their clients. ways to defer recognizing income so it won’t be necessary
to send a check to Uncle Sam. There are two provisions
Session Level: Basic | CE Credits: 4 within the Internal Revenue Code that allow the taxpayer
Offerings: to defer recognition of immediate taxable gain in the year
6/17/2019 EXI401 Cowboy of sale: installment sales and like-kind exchanges. Knowing
7/9/2019 EXI402 Hill Country how and when to utilize these provisions makes the CPA
very valuable to either their client or employing entity.
Four Tiers of Loss Limitations: A Guide to the
New Rules for Pass-Through Entities (FTL4) Session Level: Basic | CE Credits: 4
Offering:
Surgent McCoy CPE, LLC 6/24/2019 ISL401 South Padre
Owners of S corporations and partnerships are subject to
numerous limitations on pass-through losses, each with
unique rules, applications and complexities. With the Individual Tax Planning Ideas (ITP4)
increase in popularity of pass-through business entities, it Surgent McCoy CPE, LLC
is essential for CPAs to understand the complexities and With the far-reaching changes brought about by recent tax
interactions of these pass-through loss limitations. reform, careful planning takes on new importance. This
course presents the most important income tax planning
Session Level: Intermediate | CE Credits: 4 ideas wealthy clients and closely held business owners
Offerings: need to consider this year to take advantage of the present
6/18/2019 FTL401 Cowboy and plan for the future. It highlights areas in the income
6/26/2019 FTL402 South Padre tax return that suggest future opportunities for the
7/8/2019 FTL403 Hill Country individual client.
7/31/2019 FTL404 Galveston
Session Level: Basic | CE Credits: 4
Offerings:
6/17/2019 ITP401 Cowboy
6/25/2019 ITP402 South Padre
7/9/2019 ITP403 Hill Country
7/31/2019 ITP404 Galveston
The Top Five Tax Issues in Dealing with LLCs Select Estate and Life Planning Issues for the
and Partnerships (LPO4) Middle-Income Client (PMI4)
Surgent McCoy CPE, LLC Surgent McCoy CPE, LLC
Partnerships and LLCs involve unique problems that Clients think that estate planning only applies to the very
require careful attention. You’ll cover selected critical tax rich. In truth, there are many issues of critical concern for
issues that practitioners need to know when working with which the middle-income client needs to plan. Continually
partnerships and limited liability companies, with a focus updated with the latest guidance, this course is a must
on planning opportunities and pitfalls. attend for all CPAs who work with middle-income clients
and are looking for ways to provide additional quality
Session Level: Basic | CE Credits: 4 services.
Offerings:
6/26/2019 LPO401 South Padre Session Level: Basic | CE Credits: 4
7/31/2019 LPO402 Galveston Offerings:
7/8/2019 PMI401 Hill Country
The Essential Multistate Tax Update (MST4) 7/29/2019 PMI402 Galveston
Surgent McCoy CPE, LLC
With the largest overhaul of the federal income tax code Securing a Comfortable Retirement in the Age
in 30 years and the repeal of the physical presence nexus of Spending (SCR4)
standards for sales tax in the Wayfair case, the states are Surgent McCoy CPE, LLC
working fast and furiously to overhaul their tax laws. Plan Retirement planning and saving is a lifelong process. This
to attend this fast-paced class that covers developing course gives CPAs the knowledge to help their clients plan
topics in state taxation, ranging from individuals to for retirement by evaluating how much income they’ll
pass-through entities to corporate taxpayers. This class require and planning for how to reach their retirement
focuses on issues of small and middle-market companies, goals.
and offers guidance for minimizing tax liability and negoti-
ating the treacherous waters of compliance. Session Level: Basic | CE Credits: 4
Offerings:
Session Level: Update | CE Credits: 4 6/25/2019 SCR401 South Padre
Offerings: 7/9/2019 SCR402 Hill Country
6/19/2019 MST401 Cowboy
6/25/2019 MST402 South Padre Buying and Selling a Business: Tax and
7/10/2019 MST403 Hill Country Structuring Overview (SEL4)
7/29/2019 MST404 Galveston
Surgent McCoy CPE, LLC
One of the major transactions CPA clients enter is a
Examining the New Lease Accounting Standard: purchase or disposition of a business. To help tax pro-
More Than Meets the Eye (NLS4) fessionals in advising those clients, this session offers a
Surgent McCoy CPE, LLC comprehensive analysis of the business and tax aspects of
Implementing ASU No. 2016-02, Leases (Topic 842), is sure buying and selling a business. It’s a practical guide to help
to have a major impact on your balance sheet and poten- practitioners and industry CPAs understand structuring
tially on your business. This course is a one-stop shop for techniques. All CPAs, including controllers and executives
information on the upcoming changes to lease accounting. in industry, should understand how difficult the process of
We’ll review how to measure the lease liability and Right of buying and selling a business has become.
Use asset that will now be recorded on the balance sheet
for all leases. We’ll also tackle the tricky issues of account- Session Level: Intermediate | CE Credits: 4
ing for lease modifications and other lease re-measure- Offerings:
ment events, review the income statement treatment 6/19/2019 SEL401 Cowboy
of lease expense, discuss recent FASB implementation 6/24/2019 SEL402 South Padre
guidance and cover recently issued amendments. 7/10/2019 SEL403 Hill Country
7/30/2019 SEL404 Galveston
Session Level: Intermediate | CE Credits: 4
Offerings:
6/19/2019 NLS401 Cowboy
COURSE DESCRIPTIONS
Maximizing Your Social Security Benefits
(SSR4)
Surgent McCoy CPE, LLC
The leading edge of the baby boomer generation has al-
ready reached retirement age. Financial and tax planners
can expect increased demand for strategies that dovetail
Social Security with other retirement and estate planning
objectives. This course provides tax and financial plan-
ning professionals with both the background information
on the Social Security system and the strategies clients
will need in dealing with it, and the myriad other related
retirement planning issues.
Session Level: Basic | CE Credits: 4
Offerings:
6/18/2019 SSR401 Cowboy
7/10/2019 SSR402 Hill Country
7/31/2019 SSR403 Galveston
Essential Depreciation and Expensing Update
(TDP4)
Surgent McCoy CPE, LLC
Although the PATH Act of 2015 made “permanent”
changes to depreciation, the Tax Cuts and Jobs Act
reminds us that Washington has a different definition
of the word “permanent.” Individuals, corporations,
partnerships, LLCs, trusts, estates and nonprofits all
utilize two of the most often prepared tax forms – Form
4562 – Depreciation and Amortization, and Form 4797 –
Sales of Business Property. This course provides a quick
dissection of both complicated forms. The reference
manual contains many examples and cases to illustrate
the most important points CPAs need to know.
Session Level: Intermediate | CE Credits: 4
Offering:
7/30/2019 TDP401 GalvestonTXCPA SUMMER CLUSTER REGISTRATION
Name:
Company/Firm:
Address:
City: State: Zip:
Phone: Email:
☐ I have special needs under the Americans with Disabilities Act and/or food restrictions.
Choose which apply:
☐ Pay member fee if you are a TXCPA member, other state society member or non-CPA staff LOWER COST FOR 2019
of a member of TXCPA. Society Name: Member Cost: $160 per course | Non-Member Cost: $275 per course
☐ Pay non-member fee if you are licensed in Texas but not a member of TXCPA. PLUS Light lunch for full-day attendees
Cowboy Cluster South Padre Cluster Hill Country Cluster Galveston Cluster
6/17/2019 6/24/2019 7/8/2019 7/29/2019
Morning Session 7:30 a.m. - 11 a.m. Morning Session 7:30 a.m. - 11 a.m. Morning Session 7:30 a.m. - 11 a.m. Morning Session 7:30 a.m. - 11 a.m.
☐ Current Issues in Accounting and ☐ Guide and Update to Compilations, ☐ Guide and Update to Compilations, ☐ Guide and Update to Compilations,
Auditing: An Annual Update Reviews and Preparations (CRU402) Reviews and Preparations (CRU403) Reviews and Preparations (CRU404)
(AAU401) ☐ Buying and Selling a Business: Tax ☐ Select Estate and Life Planning ☐ The Essential Multistate Tax Update
☐ IRS Tax Examinations and Hot and Structuring Overview (SEL402) Issues for the Middle-Income Client (MST404)
Issues (EXI401) ☐ Individual Income Tax Update (PMI401) ☐ The Complete Guide to Section 199A’s
☐ Individual Tax Planning Ideas (BIT402) ☐ S Corporation, Partnership and LLC 20% Pass-Through Deduction After
(ITP401) ☐ Light lunch for full-day attendees Tax Update (BCP403) IRS Guidance (AIG404)
☐ Light lunch for full-day attendees Afternoon Session 12 p.m. - 3:30p.m. ☐ Light lunch for full-day attendees ☐ Light lunch for full-day attendees
Afternoon Session 12 p.m. - 3:30 p.m. ☐ Accounting for Financial Statement Afternoon Session 12 p.m. - 3:30 p.m. Afternoon Session 12 p.m. - 3:30 p.m.
☐ Guide and Update to Compilations, Uncertainty: Estimates, Contingen- ☐ Fraud Basics: Protecting the ☐
Reviews and Preparations (CRU401) cies and Going Concern (AFS401) Company Till (DRF403)
☐ Five Critical Issues That Tax Public ☐ Taking Advantage of Installment ☐ Four Tiers of Loss Limitations: A
Accountants Will Need to Face This Sales and Like-Kind Exchanges Guide to the New Rules for Pass- ☐
Year (CIT401) (ISL401) through Entities (FTL403)
☐ Partnerships and LLCs: Avoiding ☐ S Corporation, Partnership and LLC ☐ Individual Income Tax Update
Common Pitfalls Facing Tax Update (BCP402) (BIT403) ☐
Practitioners (BTP401) 6/25/2019 7/9/2019
6/18/2019 Morning Session 7:30 a.m. - 11 a.m. Morning Session 7:30 a.m. - 11 a.m.
Morning Session 7:30 a.m. - 11 a.m. ☐ Current Issues in Accounting and ☐ Current Issues in Accounting and 7/30/2019
☐ Financial Statement Disclosures: A Auditing: An Annual Update Auditing: An Annual Update Morning Session 7:30 a.m. - 11 a.m.
Guide for Small and Medium-Sized (AAU402) (AAU403) ☐ Current Issues in Accounting and
Businesses (GSM401) ☐ Individual Tax Planning Ideas ☐ Individual Tax Planning Ideas Auditing: An Annual Update (AAU404)
☐ The Complete Guide to Section (ITP402) (ITP403) ☐ Essential Depreciation and Expensing
199A’s 20% Pass-Through Deduction ☐ The Essential Multistate Tax Update ☐ IRS Tax Examinations and Hot Update (TDP401)
After IRS Guidance (AIG401) (MST402) Issues (EXI402) ☐ Individual Income Tax Update
☐ Key Partnership and S Corporation ☐ Light lunch for full-day attendees ☐ Light lunch for full-day attendees (BIT404)
Tax Planning Strategies (BTS401) Afternoon Session 12 p.m. - 3:30 p.m. Afternoon Session 12 p.m. - 3:30 p.m. ☐ Light lunch for full-day attendees
☐ Light lunch for full-day attendees ☐ Financial Statement Disclosures: A ☐ Accounting for Financial Statement Afternoon Session 12 p.m. - 3:30 p.m.
Afternoon Session 12 p.m. - 3:30 p.m. Guide for Small and Medium-Sized Uncertainty: Estimates, Contingen- ☐ Accounting for Financial Statement
☐ Non-GAAP Financial Statement Businesses (GSM402) cies and Going Concern (AFS402) Uncertainty: Estimates, Contingen-
Options: Cash, Modified Cash and ☐ Key Partnership and S Corporation ☐ Securing a Comfortable Retirement cies and Going Concern (AFS403)
Tax Basis (CMT401) Tax Planning Strategies (BTS402) in the Age of Spending (SCR402) ☐ Buying and Selling a Business: Tax
☐ Four Tiers of Loss Limitations: A ☐ Securing a Comfortable Retirement ☐ Key Partnership and S Corporation and Structuring Overview (SEL404)
Guide to the New Rules for Pass- in the Age of Spending (SCR401) Tax Planning Strategies (BTS403) ☐ S Corporation, Partnership and LLC
through Entities (FTL401) 6/26/2019 7/10/2019 Tax Update (BCP404)
☐ Maximizing Your Social Security Morning Session 7:30 a.m. - 11 a.m. Morning Session 7:30 a.m. - 11 a.m. 7/31/2019
Benefits (SSR401) ☐ Fraud Basics: Protecting the ☐ Financial Statement Disclosures: A Morning Session 7:30 a.m. - 11 a.m.
6/19/2019 Company Till (DRF402) Guide for Small and Medium-Sized ☐ Fraud Basics: Protecting the
Morning Session 7:30 a.m. - 11 a.m. ☐ The Top Five Tax Issues in Dealing Businesses (GSM403) Company Till (DRF404)
☐ Examining the New Lease Account- with LLCs and Partnerships ☐ Buying and Selling a Business: Tax ☐ Individual Tax Planning Ideas
ing Standard: More Than Meets the Eye (LP0401) and Structuring Overview (SEL403) (ITP404)
(NLS401) ☐ The Complete Guide to Section ☐ The Complete Guide to Section ☐ The Top Five Tax Issues in Dealing
☐ Individual Income Tax Update 199A’s 20% Pass-Through Deduction 199A’s 20% Pass-Through Deduction with LLCs and Partnerships (LP0402)
(BIT401) After IRS Guidance (AIG402) After IRS Guidance (AIG403) ☐ Light lunch for full-day attendees
☐ The Essential Multistate Tax Update ☐ Light lunch for full-day attendees ☐ Light lunch for full-day attendees Afternoon Session 12 p.m. - 3:30 p.m.
(MST401) Afternoon Session 12 p.m. - 3:30 p.m. Afternoon Session 12 p.m. - 3:30 p.m. ☐ Construction Contractors:
☐ Light lunch for full-day attendees ☐ ASU No. 2016-14 in Just Four Hours ☐ Non-GAAP Financial Statement Accounting and Financial Reporting
Afternoon Session 12 p.m. - 3:30 p.m. (ASU401) Options: Cash, Modified Cash and Issues (CST401)
☐ Fraud Basics: Protecting the ☐ Five Critical Issues That Tax Public Tax Basis (CMT402) ☐ Maximizing Your Social Security
Company Till (DRF401) Accountants Will Need to Face This ☐ Maximizing Your Social Security Benefits (SSR403)
☐ S Corporation, Partnership and LLC Year (CIT402) Benefits (SSR402) ☐ Four Tiers of Loss Limitations: A
Tax Update (BCP401) ☐ Four Tiers of Loss Limitations: A ☐ The Essential Multistate Tax Update Guide to the New Rules for Pass-
☐ Buying and Selling a Business: Tax Guide to the New Rules for Pass- (MST403) through Entities (FTL404)
and Structuring Overview (SEL401) through Entities (FTL402)
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on the Credit Card: Suite 700
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