Surgent's Best S Corporation, Limited Liability and Partnership Update Course (Self-Study)

Code: JSODBCPE

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 8.0
Specialty
credits
8.0 IRS CE approved
Field(s)
of study
Taxes - Technical (8.0)
Fees
Standard member fee $155.00
checkmarkStandard nonmember fee $155.00

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Description

With sweeping changes in the tax code upon us, 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 knowledge, strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. Included is full coverage of recent developments related to tax reform.

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

Major subjects

  • Tax reform update
  • Selected Practice and Reporting Issues: What's new?
  • A review of the key cases, rulings, and tax law changes affecting S Corporations, partnerships, limited liability companies, and limited liability partnerships
  • Choice of entity issues: is the C corporation a viable choice?
  • Basis issues: at-risk, passive activities for partnerships and LLCs
  • Self-employment taxes: are there major changes affecting S Corporation shareholders on the horizon?
  • Debts between entities and the investors: open-account and written debt; defining bona fide debt for back-to-back loans
  • Impact of the net investment income tax on the owners of pass-through entities
  • Impact of health care changes on pass-through entities
  • Any late-breaking tax legislation
  • Review of the year's most important business tax cases, revenue rulings, PLRs, etc.

Learning objective(s)

  • Understand the major issues on which taxpayers and the IRS are in conflict
  • Understand how tax reform affects planning for pass-throughs
  • Understand what pass-throughs can do in light of health care changes

Notes:

Course code Code JSODBCPE
Sponsor Surgent
NASBA ID#: 103212
Level Update
Format Self-Study (On-Demand)
Prerequisites Prereq. Experience with pass-through entity clients
Advance
prep
None