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Monday, November 29, 2021 Live Webcast

The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent (X1-BCPE-2021-01-WEBNR-333-01)

9:00 AM - 5:00 PM EDT
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

Robert Lickwar

Robert Lickwar, CPA

Experience Bob has more than 30 years of experience as a practicing CPA, and has worked exclusively with privately held businesses and owners to provide compliance services and sophisticated tax planning strategies including like-kind exchanges, tax efficient workouts and restructurings, reorganizations and estate planning services. He has assisted the firm's clients in the development of tax-favored and other retirement plans, and has worked with the firm's partners in developing tax efficient succession transitions, including acquisitions and sales of businesses. He also has extensive experience in dealing with tax authorities at both the federal and state levels. Specialty Areas Bob is one of the foremost experts in the taxation of small businesses and their owners, specializing in many areas of domestic taxation, including real estate, multi state, business and individual taxation. Education, Professional Development and Memberships Bob graduated from Central Connecticut State University with a B.S. degree in Accounting in 1985. He completed the Master of Science in Taxation program at the University of Hartford. He is a frequent lecturer on various tax topics, including issues related to the taxation of real estate professionals and tax aspects related to corporate and individual debtors for the American Institute of CPA's. He speaks annually at the Connecticut Society of CPA's State Tax Forum, providing legislative and regulatory updates in many areas of state taxation. He has presented at seminars to small business for the Berlin and Farmington Continuing Adult Education programs, and has answered tax questions for local radio stations. Bob is a past chair of the Connecticut Society of CPA's State Tax Committee, and received the organization's distinguished author award for a tax related article in 1995. As former chair, he testified on behalf of the society regarding tax bills proposed in legislative sessions. He has contributed to articles presented in Taxation for Accountants, The Journal of Accountancy, and local newspapers. He is a member of the American Institute of Certified Public Accountants and related tax sections, and the Connecticut Society of Certified Public Accountants and related State Tax Committee. Community Service Bob is the past treasurer for the Berlin-Kensington YMCA, and a board member of the New Britain YMCA. He is a past member of the St. Ann Church (New Britain) Parish Council and Finance Committees.

PRICING

$259.00 - Member

$279.00 - Nonmember

Pre-Registration Closed

Online pre-registration for this event is now closed.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

Surgent

AREAS OF INTEREST