CPE Course Surgent's Best S Corporation, Limited Liability, and Partnership Update (BCPE)

December 22, 2017

9:00 AM — 5:00 PM

Location Webinar

Member Price $239.00
Non-member Price $269.00

Curriculum Taxation

Field of Interest

Level 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

8.00 credits

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Objective

  • Understand the major issues on which taxpayers and the IRS are in conflict
  • Understand how tax reform affects planning for pass-throughs
  • Understand what pass-throughs can do in light of health care changes

Highlights

  • Impacts of post-election legislation
  • 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?
  • 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, and planning for potential repeal
  • Impact of health care changes on pass-through entities
  • Any late-breaking tax legislation
  • Review of the year’s most important business tax cases, revenue rulings, PLRs, etc.

Instructors

Prerequisites

Experience with pass-through entity clients

Developer

Surgent McCoy CPE, LLC

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