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Tuesday, March 5, 2019 Webcast

Hot Topics: Section 199A Finalized Regulations (Replay) (E1903124)

12:00 PM - 1:15 PM EST

Registration: 11:45 AM EST

webcast

Webcast

1.5 CPE Credits in TX
This event is part of the Web Pass – 2018 Hot Topics Webinars event bundle.

OVERVIEW

Now that the IRS has published final guidance on the 20% pass-through deduction, attend this webinar to identify planning opportunities to maximize the deduction and understand how to properly advise your clients.

DESIGNED FOR

  • CPAs
  • Sole proprietors
  • Business owners of pass-through entities

      HIGHLIGHTS


      The discussion will cover:
      • Trade or business requirement
      • Definitional guidance for specified service trades/businesses (SSTBs)
      • De minimis rule for SSTBs
      • Scope of the “reputation or skill” clause for SSTBs
      • Elective aggregation of commonly-controlled businesses
      • Presumption regarding employees-turned-independent contractors
      • Treatment of QBI losses and Section 1231 gain
      • Exclusion of partnership basis adjustments from qualified property

      COURSE LEVEL

      Basic

INSTRUCTOR

Daniel Mellor

Daniel L. Mellor, J.D., LL.M.

Associate

Kulzer & DiPadova, P.A.

Daniel L. Mellor, J.D., LL.M., is an associate with Kulzer DiPadova, P.A., located in Haddonfield, New Jersey. Mr. Mellor has been published in Tax Notes on the topic of the individual mandate provision of the Affordable Care Act. He is a member of the bars of the State of New Jersey, the State of New York and the Commonwealth of Pennsylvania. He is also a member of the American Bar Association, the New Jersey State Bar Association and the New York State Bar Association, as well as the Camden and Mercer County Bar Associations. Mr. Mellor earned his J.D. at the George Mason University School of Law, and his Master of Laws (LL.M.) in taxation from the Temple University Beasley School of Law.

PRICING

$0.00 - Season Pass

$39.00 - Member

$59.00 - Non Member

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