If you are a practitioner who wants the latest information on tax changes affecting your business clients or employers, then you should take this enlightening course. 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 to reflect enacted legislation.
This course features a live instructor and has been specifically designed for the NJCPA.
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 current planning issues for businesses
- Understand how recent legislation impacts planning for pass-throughs
- Understand what pass-throughs can do in light of tax law changes
HIGHLIGHTS
- Timely coverage of breaking tax legislation
- A review of like-kind exchange transactions under section 1031
- Guidance on the impact of recent legislation on S corporations and partnership entities
- Form 1099-K reporting requirements
- Thinking beyond section 163(j) - Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions
- Bonus depreciation in 2024
- Section 174 Research and Experimental Expenditures
- FinCEN reporting requirements in 2024
- A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
COURSE LEVEL
Update
PREREQUISITES
Experience with pass-through entity clients
ADVANCE PREPARATION
None
ADDITIONAL NOTES