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

June 26, 2019

8:30am — 4:15pm

Location Manchester

Member Price $279.00
Non-member Price $379.00

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

Objective

As long as LLCs, partnerships, and S corporations form the backbone of many CPAs' practices, in-depth knowledge of all tax aspects of these entities will be essential. The purpose of this practical course is to focus on planning issues in creating, operating, and liquidating S corporations, partnerships, and LLCs. This course is essential for CPAs in public accounting and industry who advise these entities or their investors.

  • 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 -- ยงยง754 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

    Mr. John L. Evanich Jr.

    Prerequisites

    A basic course in partnership theory and S corporation theory

    Developer

    Surgent McCoy CPE, LLC

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