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Tuesday, December 17, 2024 Live Webcast

The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent (E2412301)

9:00 AM - 4:30 PM EST

Registration: 8:30 AM EST

webcast

Vendor Platform

8 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. In addition, this course will discuss current trends and emerging issues, helping practitioners stay informed about relevant and significant topics that may impact their clients. 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 major issues on which taxpayers and the IRS are in conflict
  • Understand recent IRS guidance and legislation impacting pass-through entities

HIGHLIGHTS

  • Comprehensive coverage of the Inflation Reduction Act, including: The Corporate Alternative Minimum Tax, The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, §45L New Energy Efficient Home Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements
  • Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes
  • Comprehensive coverage of the SECURE 2.0 Act with a focus on provisions applicable to employers
  • Thinking beyond §163(j) - Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions
  • Retirements and redemptions: considerations for partnerships and S corporations
  • Timely coverage of breaking tax legislation
  • Selected Practice and Reporting Issues: What’s new?
  • A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
  • New Form 1099-K reporting requirements
  • Bonus depreciation in 2024
  • Section 174 Research & Experimental Expenditures - new guidance under Notice 2023-63 and Notice 2024-12
  • New FinCEN reporting requirements in 2024
  • A review of like-kind exchange transactions under §1031

COURSE LEVEL

Update

PREREQUISITES

Experience with pass-through entity clients

ADVANCE PREPARATION

None

ADDITIONAL NOTES

  • Qualifies for IRS credit

INSTRUCTOR

Brian Greenstein

Brian R. Greenstein, Ph.D.

Surgent Professional Education

Brian R. Greenstein, Ph.D., is an accounting professor at the Lerner College of Business and Economics at the University of Delaware. Previously he served as the Director of Graduate Tax Programs and Chair of the Department of Accounting and Taxation at Seton Hall University. Dr. Greenstein started his career with an international CPA firm and currently maintains an active consulting practice. Dr. Greenstein has presented hundreds of live seminars on various tax and financial planning topics for State CPA societies, private accounting firms, and the Internal Revenue Service. In 2015 and 2016, he received the Surgent Outstanding Discussion Leader Award because of his consistently high evaluations for knowledge and presentation skills. He has also written numerous articles appearing in national publications such as the Journal of Taxation, The Tax Advisor, the CPA Journal, the Journal of Corporate Taxation, Taxes -- The Tax Magazine, Taxation for Lawyers, and the Review of Taxation of Individuals. His research has been quoted by the Supreme Court of the United States in Indopco v. Commissioner, and he actively contributes to the regulatory standard-setting process.

PRICING

$299.00 - Member

$449.00 - Nonmember

Register Today


Note: Online pre-registration will close on December 17 at 8:30 AM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

Surgent

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