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Monday, December 7, 2020 Webcast

Annual Tax Update: Corporations and Pass-Through Entities (E2012311)

8:30 AM - 4:30 PM EST

Registration: 8:00 AM EST

Webcast


8 CPE Credits in TX

OVERVIEW

Be prepared before the tax season starts! Find out about the latest federal tax law changes, court decisions, and IRS pronouncements related to partnerships, LLCs, and C and S Corporations. Our discussion leaders will identify ways to integrate the latest tax law changes into planning and compliance engagements and help you provide more value added services to your clients. With the ever-changing tax laws and their increased complexity, you can’t afford to miss this course!

DESIGNED FOR

Tax practitioners in public practice and industry who need to stay on top of the latest changes in the federal tax law as they relate to pass-through entities and C Corporations.

BENEFITS

  • Identify new tax changes affecting the upcoming tax season.
  • Apply the latest planning ideas resulting from recent changes to tax statutes, regulations, cases, and rulings.

HIGHLIGHTS

  • Latest changes to federal tax statutes, regulations, cases, and rulings for pass-through entities and C Corporations
  • Passive loss, at-risk and basis developments for flow-through entities
  • Reasonable compensation issues for corporate shareholder/employees and the latest about self-employment issues for partners and LLC members
  • New developments in the capitalization versus expense debate
  • Property transactions: depreciation and amortization, gains and losses
  • Planning for the use of nontaxable transactions to defer tax liability
  • Accounting methods and periods
  • Compensation issues: fringe benefits, pensions, and profit-sharing plans
  • Practical, time-saving return preparation tips from leading tax practitioners
  • Late-breaking tax legislation

COURSE LEVEL

Update

PREREQUISITES

Familiarity with federal tax issues for various entities.

ADVANCE PREPARATION

None

INSTRUCTOR

Deborah Phillips

Deborah A. Phillips, CPA, MST

Surgent Professional Education

Debbie operates her own tax controversy practice, specializing in partnership and S corporation tax law as well as IRS audits and procedures. She has been successful petitioning and resolving tax issues under the jurisdiction of the United States Tax Court. She is proficient in Section 199A provisions and computations as well as the Tax Cuts and Jobs Act. She prepares all types of tax returns and utilizes her forensic accounting skills for potential IRS criminal prosecution. Having spent more than 32 years at the IRS, Debbie retired from its Large Business and International Division, where she was a senior manager in the Flow-Through Issue Practice Group, which specialized in S corporation and partnership tax. She was the operations and technical assistant to the Deputy Commissioner International; the technical assistant to the Director of PFTG; a territory manager in the retail, food and pharmaceuticals industries; a team manager in the heavy manufacturing industry; and the IRC Section 263A Technical Advisor. Debbie taught accounting and taxation as an adjunct at Delaware State University, Wilmington College and Goldey-Beacom College. She has been a seminar presenter for over 24 years and a textbook author. She regularly receives the Surgent Outstanding Discussion Leader Award.

PRICING

$389.00 - Nonmember

$289.00 - Member

AICPA members receive a discount of $30 for this event.

Pre-Registration Closed

Online pre-registration for this event is now closed.

ADDITIONAL OPTIONS

Print a registration form

COURSE DEVELOPER

American Institute of CPAs