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.
This course features a live instructor and has been specifically designed for the NJCPA.
All tax practitioners who need the latest information on tax changes affecting their business clients or employers.
- 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
- The SECURE Act, including IRA and RMD changes
- Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A
- Partnership Audits
- Opportunity Zones
- Selected Practice and Reporting Issues: What’s new?
- A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
- Choice of entity issues: Is the C corporation more of a viable choice after tax reform? Will it become preferred?
- Sections 163(j) and 461
- Debts between entity and the investors
- Impact of the net investment income tax on the owners of pass-through entities
- Any late-breaking tax legislation
- Review of the most important business tax cases, revenue rulings, PLRs, etc.
Experience with pass-through entity clients.
- This seminar qualifies for IRS credit.
Course materials are distributed electronically. To access the materials visit My Events
. Download to your laptop or tablet prior to the seminar, handouts are added as received.