The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent (BCPE)

Description

With the sweeping 2017 tax reform, it is more important than ever for practitioners to stay updated on the changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable knowledge, strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs.

Date/Time

Friday, January 25, 2019
Registration Time: 8:00am
8:00am – 4:00pm

Add to Outlook calendar

Course Type

On-line Live Vendors

CPE Credit

8.00 hours CPE credit

Field of Study

Taxation

Level of Knowledge

Update

Designed For

All tax practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes affecting their business clients or employers

Vendor

Surgent McCoy CPE, LLC

Prerequisites

Experience with pass-through entity clients

Advanced Preparation

None

Highlights

  • Impacts of recent legislation, including taxation of pass-through entities, new depreciation rules, modification of NOL rules, and much more
  • Selected Practice and Reporting Issues: What’s new?
  • A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
  • Choice of entity issues: is the C corporation a viable choice? Will it become preferred?
  • Basis issues: at-risk, passive activities for partnerships and LLCs
  • Self-employment taxes: are there major changes affecting S corporation shareholders on the horizon?
  • Debts between entity and the investors: open-account and written debt; defining bona fide debt for back-to-back loans
  • Impact of the net investment income tax on the owners of pass-through entities
  • Section 751(b) distributions
  • Impact of new Section 199A on pass-through entities
  • Review of the year’s most important business tax cases, revenue rulings, PLRs, etc.

Objectives

  • Understand the major issues on which taxpayers and the IRS are in conflict
  • Understand how tax reform affects planning for pass-throughs

Location

N/A (This is a webcast)
Member Fee $259.00
Non-Member Fee $259.00
Your Price $259.00

Registration for this course has passed.

View more conferences and courses

Registered for CPE? Log in to download electronic course materials.