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Date / Time / Location

Wednesday, December 4, 2019
9:00 AM - 5:00 PM

Webcast

CPE Credits

  • 8.00 CPE Credits in TX

Pricing

  • $259.00 - Member
  • $259.00 - Non Member

Course Developer

Areas of Interest

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.

Designed For

All tax practitioners who need the latest information on tax changes affecting their business clients or employers.

Benefits

  • Understand the major issues on which taxpayers and the Service are in conflict
  • Understand how tax reform effects planning for pass-throughs
  • Understand what pass-throughs can do in light tax reform

Highlights

  • Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A
  • Selected practice and reporting issues
  • 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
  • Section 751(b) distributions
  • Any late-breaking tax legislation
  • Review of the year’s most important business tax cases, revenue rulings, PLRs, etc

Course Level

Update

Prerequisites

Experience with pass-through entity clients.

Advance Preparation

None

Additional Notes

  • This seminar qualifies for IRS credit.
Course materials are distributed electronically and we’ve passed the savings along to you - registrants save $20 on all 8-hour seminar pricing. To access the materials visit My Events. Download to your laptop or tablet prior to the seminar, handouts are added as received.
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Robert Lickwar

Robert Lickwar, CPA

Experience Bob has more than 30 years of experience as a practicing CPA, and has worked exclusively with privately held businesses and owners to provide compliance services and sophisticated tax planning strategies including like-kind exchanges, tax efficient workouts and restructurings, reorganizations and estate planning services. He has assisted the firm's clients in the development of tax-favored and other retirement plans, and has worked with the firm's partners in developing tax efficient succession transitions, including acquisitions and sales of businesses. He also has extensive experience in dealing with tax authorities at both the federal and state levels. Specialty Areas Bob is one of the foremost experts in the taxation of small businesses and their owners, specializing in many areas of domestic taxation, including real estate, multi state, business and individual taxation. Education, Professional Development and Memberships Bob graduated from Central Connecticut State University with a B.S. degree in Accounting in 1985. He completed the Master of Science in Taxation program at the University of Hartford. He is a frequent lecturer on various tax topics, including issues related to the taxation of real estate professionals and tax aspects related to corporate and individual debtors for the American Institute of CPA's. He speaks annually at the Connecticut Society of CPA's State Tax Forum, providing legislative and regulatory updates in many areas of state taxation. He has presented at seminars to small business for the Berlin and Farmington Continuing Adult Education programs, and has answered tax questions for local radio stations. Bob is a past chair of the Connecticut Society of CPA's State Tax Committee, and received the organization's distinguished author award for a tax related article in 1995. As former chair, he testified on behalf of the society regarding tax bills proposed in legislative sessions. He has contributed to articles presented in Taxation for Accountants, The Journal of Accountancy, and local newspapers. He is a member of the American Institute of Certified Public Accountants and related tax sections, and the Connecticut Society of Certified Public Accountants and related State Tax Committee. Community Service Bob is the past treasurer for the Berlin-Kensington YMCA, and a board member of the New Britain YMCA. He is a past member of the St. Ann Church (New Britain) Parish Council and Finance Committees.

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Pre-Registration Closed

Online pre-registration for this event is now closed.