21WA-4613: Everything that You Need to Know About the New Pass-Through Entity Rules (IRC Section 199A) (Webinar)
If you have questions about this event, please call us at 952-831-2707.
Monday, November 29, 2021
12:30pm - 4:25pm Central Time
4 CPE (4 technical)
Internal Revenue Code Section 199A (introduced by the Tax Cuts and Jobs Act of 2017) significantly changed the rules regarding pass-through entities. Many practitioners do not feel comfortable with their understanding of these changes. This course will thoroughly discuss everything that you need to know about IRC Section 199A as well as show the practitioner how to give planning ideas for your clients who own pass-through entity businesses.
- Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
Major subjects
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Definition of a Pass-Through Entity
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The "20% Deduction" Computation
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Eligible (Qualified) Business Income Limitation
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Taxable Income Limitation
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Excess Income Limitation
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Specified Service Trade or Business ("SSTB") issues
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Regulation issues
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Planning opportunities
Learning objective(s)
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To teach the practitioner how to help pass-through entity clients how to navigate Internal Revenue Code Section199A
Who should take this program?
CPAs, EAs, Attorneys, and other Tax Practitioners
Fees
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$129.00
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Standard Member Fee |
$129.00
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Standard Nonmember Fee |
$129.00
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