CPE Course Surgent's 2017 Annual Tax-Planning Guide for S Corporation, Partnerships, and LLCs (TPGS)

October 25, 2017

9:00 AM — 5:00 PM

Location Webinar

Member Price $219.00
Non-member Price $249.00

Curriculum Taxation

Field of Interest

Level Intermediate

Designed For

CPAs in public accounting and industry who want to learn planning strategies relevant to S corporations, partnerships, and LLCs

8.00 credits

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Objective

  • Identify current issues that practitioners are most often called on to address
  • Be familiar with planning techniques employed in dealing with the life cycle of pass-through entities
  • Distinguish the roles S corporations and partnerships/LLCs play in the changing tax environment
  • Be familiar with the results of the case studies that reinforce key learning points

Highlights

  • Update on latest cases, rulings, and regulations
  • How to handle liabilities of LLCs
  • Planning opportunities and pitfalls in determining basis -- recourse and nonrecourse debt issues for LLCs, and much more
  • Partnership planning -- Structuring partnership distributions and transfers of interests
  • Optional basis adjustments -- §§754 and 732(d)
  • Update on Small Business Health Reimbursement Arrangements
  • Basis and distribution issues in the S corporation
  • Redemptions and liquidations of S corporations
  • Compensation in S corporations
  • Sale of a partnership -- the best planning concepts
  • What you need to know about family pass-throughs -- Estate planning, family income splitting, and compensation planning
  • Partnership and LLC allocations
  • Late-breaking tax legislation, with emphasis on its impact on pass-throughs and their owners
  •   

Instructors

Prerequisites

A basic course in partnership theory and S corporation theory

Developer

Surgent McCoy CPE, LLC

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