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Date / Time / Location

Thursday, May 31, 2018
8:30 AM - 4:30 PM
Registration: 8:00 AM

Ramada Plaza Hotel and Conference Center Cranbury - South Brunswick390 Forsgate Drive, Exit 8A,
Jamesburg, NJ 08831

CPE Credits

  • 8.00 CPE Credits in TX


  • $399.00 - Non Member
  • $299.00 - Member

Special PricingLearn more

Course Developer

Areas of Interest

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MORNING SESSION: With the Tax Cuts and Jobs Act signed by President Trump on Dec. 22, the long road to tax reform has brought us the largest overhaul to the tax code since 1986. The widespread changes affect many aspects of individual and business taxes, beginning in 2018, and your clients will be coming to you with a myriad of concerns and planning questions. Don’t get caught off guard. Get up-to-speed on all of the critical aspects of the new law and prepare to effectively advise both your individual and business clients.

AFTERNOON SESSION: Now that the new tax bill – the Tax Cuts and Jobs Act – has gone public, most tax practitioners have one question about it – how does the 20% deduction for pass-through entity owners work? We at Surgent have given numerous webinars and have received hundreds of questions regarding this deduction. In response to all those questions we decided to offer a seminar on the deduction itself, complete with numerous examples illustrating how this deduction works. We invite you to attend this interesting, insightful, and practical program.

Designed For

Tax practitioners seeking to understand the new tax legislation and how it impacts their clients, and understanding the §199A deduction.


  • Understand and apply the categorical changes in the tax law brought about by the Tax Cuts and Jobs Act
  • Understand how the 20% deduction for pass-through entity owners works: how to calculate, apply and claim the §199A deduction


MORNING SESSION: The Tax Cuts and Jobs Act
  • Reduction in individual and corporate tax rates
  • Taxation of pass-through entities
  • Deduction of home mortgage interest
  • State and local tax deductions
  • New alimony rules
  • Repeal of the Obamacare individual mandate
  • Standard deduction and itemized deductions
  • Child tax credit
  • Use of §529 accounts
  • Survival of personal AMT and repeal of corporate AMT
  • Estate and gift tax
  • New limitations on business losses
  • New depreciation rules and §179 expensing
  • Business interest
  • Modification of NOL rules
  • New credit for employer-paid family and medical leave
  • Repatriation of foreign funds
AFTERNOON SESSION: Understanding Section 199A
  • The fundamental requirements to claim the §199A deduction
  • What constitutes qualified business income (QBI)
  • W-2 limits and depreciable property limits on the amount of the §199A deduction
  • Calculating the §199A deduction
  • Types of businesses and services eligible for the §199A deduction
  • The income limitations imposed on specified service trades or businesses
  • How S corporation shareholders and partners/members claim the §199A deduction


A basic understanding of the Federal tax rules relating to individuals and businesses.

Advance Preparation


Additional Notes

  • This seminar qualifies for CFP credit.
  • This seminar is IRS-Qualified for Enrolled Agents.
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Susan Smith

Susan Smith, CPA
Surgent Professional Education

Susan Smith manages her own firm specializing in tax planning for individuals and business owners and is also a frequent speaker at tax conferences. Smith was a Senior Manager in the tax departments of Price Waterhouse and Peat Marwick (the predecessor of KPMG). While at Price Waterhouse, she also held the national specialist designation for the real estate and partnership tax practices. During her time at Peat Marwick, Smith led the real estate and tax practices locally. She was an associate adjunct professor at Widener University in the master's taxation program. Her ratings have consistently exceeded 4.7 on a scale of 5.0. Smith is a two-time recipient of the James L. McCoy Discussion Leader of the Year Award for excellence in teaching. And in 2015, she received the Surgent Outstanding Discussion Leader Award because of her consistently high evaluations for knowledge and presentation skills. Smith earned her Bachelor of Business Administration degree with an accounting concentration, from the University of Toledo.

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