New for 2019! - Texas Society of CPAs

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New for 2019! - Texas Society of CPAs
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                                           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
New for 2019! - Texas Society of CPAs
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.
New for 2019! - Texas Society of CPAs
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.
New for 2019! - Texas Society of CPAs
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)
New for 2019! - Texas Society of CPAs
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)
New for 2019! - Texas Society of CPAs
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
New for 2019! - Texas Society of CPAs
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
New for 2019! - Texas Society of CPAs
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
New for 2019! - Texas Society of CPAs
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
New for 2019! - Texas Society of CPAs
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         Galveston
TXCPA SUMMER CLUSTER REGISTRATION
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 ☐     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)
                                                                                                                                                          Mail your check and
Credit Card #:                                                                                    Exp. Date:                                              registration form to:
                                                                                                                                                     TXCPA CPE Foundation, Inc.
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on the Credit Card:                                                                                                                                             Suite 700
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Dallas, TX 75254
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