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Annual Tax Update: Corporations and Pass-Through Entities

  • 12/02/2020
  • 8:00 AM - 4:00 PM
  • WEBINAR AICPA

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Be prepared before the tax season starts! Find out about the latest federal tax law changes, court decisions, and IRS pronouncements related to partnerships, LLCs,  and C and S Corporations. Our discussion leaders will identify ways to integrate the latest tax law changes into planning and compliance engagements and help you provide more value added services to your clients. With the ever-changing tax  laws and their increased complexity, you can’t afford to miss this course! Course  materials include the impact of the Tax Cuts and Jobs Act of 2017 (TCJA) tax reform law.    Topics Discussed  - Latest changes to federal tax statutes, regulations, cases, and rulings for pass-through entities and C Corporations  - Passive loss, at-risk and basis developments for flow-through entities  - The latest on reasonable compensation issues for corporate  shareholder/employees and the latest about self-employment issues for partners and LLC members  - New developments in the capitalization versus expense debate  - Property transactions: depreciation and amortization, gains and losses  - Planning for the use of nontaxable transactions to defer tax liability  - Accounting methods and periods  - Compensation issues: fringe benefits, pensions, and profit-sharing plans  - Practical, time-saving return preparation tips from leading tax  practitioners  - Late-breaking tax legislation  

Learning Objectives: 

    •  Identify new tax changes affecting the upcoming tax season.
    • Apply the latest planning ideas resulting from recent changes to tax statutes, regulations, cases, and rulings.

    Topics Discussed: 

    • Latest changes to federal tax statutes, regulations, cases, and rulings for passthrough entities and C Corporations
    • Passive loss, at-risk and basis developments for flow-through entitie
    • The latest on reasonable compensation issues for corporate  shareholder/employees and the latest about self-employment issues for partners and LLC members
    • New developments in the capitalization versus expense debate
    • Property transactions: depreciation and amortization, gains and losses
    • Planning for the use of nontaxable transactions to defer tax liability
    • Accounting methods and periods
    • Compensation issues: fringe benefits, pensions, and profit-sharing plans 
    • Practical, time-saving return preparation tips from leading tax  practitioners 
    • Late-breaking tax legislation

    Level: Update

    Instructor: William Harden

    Developer: AICPA

    CPE Credits: 8

    Area of Study: Taxes 8

    Prerequisite:  Familiarity with federal tax issues for various entities




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