CPE Course The Best S Corporation, Limited Liability, and Partnership Update by Surgent

December 10, 2019

8:30am — 4:15pm

Location Manchester

Member Price $259.00Register after November 19 and pay $279.00
Non-member Price $359.00Register after November 19 and pay $379.00

Curriculum Taxation

Field of Interest Taxation (General)

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

Objective

This year more than ever practitioners need to keep abreast of tax 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. Continually updated for developments.

Objectives:

  • 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 tax reform

Highlights

  • Continuing coverage of the impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A    
  • 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    
  • Basis issues: at-risk, passive activities for partnerships and LLCs    
  • 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    
  • Any late-breaking tax legislation    
  • Review of the most important business tax cases, revenue rulings, PLRs, etc.

Instructors

Sali Sheafor

With twenty years of accounting experience, Sali Sheafor works with clients all over the United States. She is currently licensed in Wisconsin, Minnesota, and Florida. Armed with an education from the University of Wisconsin system, she earned her certification and went on to create her own public accounting firm, TAP Consulting, LLC. She has enjoyed the opportunity to teach accounting to students in her area as well. While accounting and taxes are her first hobbies and she relishes the challenges of the ever-changing accounting world, she also enjoys snowmobiling, gardening, biking, and community service.close

Prerequisites

Experience with pass-through entity clients

Developer

Surgent McCoy CPE, LLC

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