CPE Course SECTION 199A/20% QBI DEDUCTION

May 21, 2019

8:15am — 4:30pm

Location Manchester

Member Price $259.00Register after April 30 and pay $279.00
Non-member Price $359.00Register after April 30 and pay $379.00

Curriculum Taxation

Field of Interest Taxation (General)

Level Update

Designed For

Objective

SECTION 199A/20% QBI DEDUCTION is a 1-day seminar (8 credits) led by Lucien Gauthier, Esq., LL.M., CPA on 74 occasions as of 2/5/19.  Topics include a comprehensive analysis of Section199A (the 20% deduction for qualified business income) including the W-2 wage limitation, the exception for taxable income not in excess of a threshold amount, and phase-in of the limitation; definition of W-2 wages; 2.5% of unadjusted basis of qualified property; definition of qualified business income; treatment of reasonable compensation and guaranteed payments; definition of trade or business and treatment of rental real estate; definition of specified service trade or business and the exception based on taxable income; definitions of taxable income and threshold amount; placement of QBI deduction on page 2 of Form 1040;  deduction applied at partner and S shareholder levels; deduction allowed for AMT; possible aggregation of trades or businesses including rental real estate;  effective for tax years beginning after 12/31/17 and how this effective date rule applies in the case of a fiscal year past-through entity; the use of Form 8275 to disclose uncertain tax positions for which there is a reasonable basis; and much more.  

Highlights

Instructors

Lucien Gauthier

Lucien P. Gauthier is an attorney and CPA admitted to practice in Massachusetts.Education: Boston University College of Business Administration. B.S. in B.A. (1965), cum laude. Accounting major. Class standing: 6/268.Boston University School of Law. Juris Doctor (1968), cum laude. Class standing: 21/266.Boston University School of Law, Graduate Tax Program. Master of Laws in Taxation (1969). First in graduating class.George Washington University National Law Center. Master of Laws (1973). Concentration in Federal Tax Law and Government Contract LawEmployment Experience1968-1970 Tax Supervisor, Coopers & Lybrand, Boston1970-1973 Captain, U.S. Army, Judge Advocate General’s Corps1973-1976 Tax Manager, Arthur Young & Company, Boston1976-1979 Tax Manager, Coopers & Lybrand, Boston1979-1981 Tax Attorney, Hutchins & Wheeler, Boston1981-2014 Tax Attorney in Private PracticeFaculty Appointments1974-1986 Adjunct Assistant Professor, Bentley College Graduate Tax ProgramTeaching ExperienceBoston University Institutes on Federal TaxationBentley College Institutes on Federal TaxationGreater Boston Association of Financial PlannersVarious Professional and Business GroupsBoston Tax Institute, Ltd.close

Prerequisites

Developer

Boston Tax Institute

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