Self-Study

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

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Unlock more for less. This course is included in Surgent's Unlimited Plus CPE Subscription -- just $625 (plus tax) gets you unlimited access to all Surgent webinars and self-study courses, including this one. Maximize your ROI and learning potential -- order now!

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.

Major subjects

• Discussion of key individual provisions of the One Big Beautiful Bill Act, such as TCJA provisions made permanent, new tip income deduction, new overtime pay deduction, Trump accounts, and the expanded SALT cap.
• Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to:-Bonus Depreciation made permanent.-Increased Section 179 deduction.-Changes to Section 174 R&E Expenditures.-Changes to Section 163(j).-Form 1099/1099-K changes.-Qualified Small Business Stock Exclusion.-Excess Business Loss Limitation.
• Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability.
• Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes.
• Partnership Distributions, Form 7217, and S Corporation Redemptions.
• Thinking beyond Section 163(j) -- Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions.
• 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.
• Decentralized Autonomous Organizations (DAOs).

Learning objectives

• Understand the major issues on which taxpayers and the IRS are in conflict.
• Understand recent IRS guidance and legislation impacting pass-through entities.

Who should take this program?

• 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.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $199.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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