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Tuesday, December 19, 2023 Roseland & Live Webcast

The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent (E2312521)

8:30 AM - 4:30 PM EST

Registration: 8:30 AM EST

NJCPA Learning Center

105 Eisenhower Parkway, Suite 300
Roseland , NJ 07068

8 CPE Credits in TX
In-person Option Cancelled

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 recent IRS guidance and legislation impacting pass-through entities

HIGHLIGHTS

  • Coverage of the Inflation Reduction Act of 2022
  • Timely coverage of breaking tax legislation
  • Schedules K-2 and K-3 reporting requirements
  • Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations
  • Overview of the economics and tax consequences of crowdfunding campaigns
  • 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
  • Employee versus independent contractor considerations that companies should be aware of, including the recently reinstated Department of Labor Final Rule
  • Split-dollar arrangements
  • A review of like-kind exchange transactions under §1031
  • IRC §163(j) considerations in 2022
  • State and local taxes: pass-through entity workarounds
  • Carried interest
  • Accounting method reform
  • Special basis adjustments
  • Impact of the net investment income tax on the owners of pass-through entities
  • 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

ADDITIONAL NOTES

  • Qualifies for IRS credit

INSTRUCTOR

Christopher Wills

Christopher T. Wills

Chris is a partner with MillerSearles LLC. He has been affiliated with the firm, as well as its predecessor, for over 20 years. Prior to that time, Mr. Wills had approximately 4 years of "Big 4" experience in a tax department with KPMG Peat Marwick. He graduated in 1989 from the University of Maryland with a Bachelor of Science degree, Magna Cum Laude. Mr. Wills' primary area of expertise includes individual and corporate tax planning and consulting. He is the tax partner in the firm who spends much of his time researching technical tax issues as well as reviewing business and individual tax returns. He has worked with numerous industries including warehousing and logistics, health care, and retail and wholesale sales.

PRICING

Free Event
Pre-Registration Closed

Online pre-registration for this event is now closed.

ADDITIONAL OPTIONS

Print a registration form

ALSO AVAILABLE

COURSE DEVELOPER

Surgent

ALSO QUALIFIES FOR