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

January 25, 2019

9:00 AM — 5:00 PM

Location Webinar

Member Price $259.00
Non-member Price $289.00

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

Objective

  • Understand the major issues on which taxpayers and the IRS are in conflict
  • Understand how tax reform affects planning for pass-throughs

Highlights

  • Impacts of recent legislation, including taxation of pass-through entities, new depreciation rules, modification of NOL rules, and much more
  • 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? Will it become preferred?
  • 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
  • Section 751(b) distributions
  • Impact of new Section 199A on pass-through entities
  • 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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