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Everything that You Need to Know About the New Pass-Through Entity Rules (IRC §199A)

  • 07/23/2021
  • 8:30 AM - 12:21 PM
  • Webinar-ACPEN

Registration


Registration is closed

Internal Revenue Code §199A (introduced by the Tax Cuts and Jobs Act of 2017) significantly changed the rules regarding pass-through entities. Many practitioners do not feel comfortable with their understanding of these changes. This course will thoroughly discuss everything that you need to know about IRC §199A as well as show the practitioner how to give planning ideas for your clients who own pass-through entity businesses.

**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Objectives:

  • To teach the practitioner how to help pass-through entity clients how to navigate Internal Revenue Code §199A
Topics Discussed:
  • Definition of a Pass-Through Entity
  • The “20% Deduction” Computation
  • Eligible (Qualified) Business Income Limitation
  • Taxable Income Limitation 
  • Excess Income Limitation
  • Specified Service Trade or Business (“SSTB”) issues
  • Regulation issues
  • Planning opportunities
Designed for: CPAs, EAs, Attorneys, and other Tax Practitioners

Level: Update

Instructor: Arthur Werner

Developer: Arthur Werner

CPE Credits: 4

Area(s) of Study: Taxes - Technical

Prerequisite: None


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