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Thursday, December 16, 2021 Live Webcast

The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent (E2112251)

9:00 AM - 4:30 PM EST

Registration: 8:30 AM EST

webcast

Vendor Platform

8.0 CPE Credits in TX

OVERVIEW

This year 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 strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. Continually updated to reflect enacted legislation.

DESIGNED FOR

All tax practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes affecting their business clients or employers.

BENEFITS

  • Understand the major issues on which taxpayers and the IRS are in conflict
  • Understand how COVID-19 legislation impacts planning for pass-throughs
  • Understand recent IRS guidance and legislation impacting pass-through entities

HIGHLIGHTS

  • A new supplement discusses major provisions of The Build Back Better Act as introduced by the House Ways and Means Committee in September 2021
  • Major proposals from Senate Finance Committee Chairman Rob Wyden’s Pass-Through Reform Discussion Draft
  • The CARES Act, FFCRA, CAA 2021 and ARPA COVID-19-related provisions, including employer credits, SBA loans, RRF grants, and expanded leave programs
  • Updated guidance on partnership tax basis capital account reporting requirements
  • Continued, updated guidance on the impact of the TCJA on S corporations and partnership entities
  • New proposed regulations regarding the centralized audit regime
  • Selected Practice and Reporting Issues: What’s new?
  • A review of recent cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
  • Choice of entity issues, with a preview of the potential impacts of the Biden administration’s proposed Made in America tax plan
  • An overview of the state tax issues related to remote work during the COVID-19 pandemic
  • Employee vs independent contractor considerations that companies should be aware of
  • Detailed review of §465 at-risk and §469 passive activity loss limitation rules
  • Impact of the CARES Act on §§163(j) and 461(l)
  • 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.

COURSE LEVEL

Update

PREREQUISITES

Experience with pass-through entity clients.

ADVANCE PREPARATION

None

INSTRUCTOR

Dennis Riley

Dennis P. Riley, CPA, M.B.A.

Dennis Riley, CPA

Dennis Riley has more than 35 years of experience in accounting, consulting, tax preparation, and government representation. He specializes in the tax and business needs of individuals, families, and entrepreneurial small businesses. He is a frequent lecturer on topics related to taxation and closely held businesses. He has received the Surgent Outstanding Discussion Leader Award because of his consistently high evaluations for knowledge and presentation skills. Riley's experience includes a range of services including negotiations with federal and state government tax authorities, offers in compromise, closing agreements, strategic business plans, litigation support, record reconstruction, business formation and dissolution, problem solving, and tax preparation. He has resolved multiple-year filing issues, organization issues, and business transition problems.

PRICING

$289.00 - Member

$439.00 - Nonmember

Register Today


Note: Online pre-registration will close on December 16 at 9:00 AM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

Surgent

AREAS OF INTEREST