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21WX-1699: CFO Series: Navigating the New Interest Expense Limitation (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Friday, October 1, 2021
10:00am - 12:00pm Central Time
2 CPE (2 technical)

Are you large enough to have your interest expense limited? This session will discuss how the new 30% / 50% limit works and what happens to excess interest expense. We will examine how the new rules apply to partnerships, S and C corporations and their owners. Reporting on Form 8990 will be reviewed, as well as the 2022 problem. In the 2021 CFO series, The Knowledge Institute has taken this popular series to a new level, collaborating with Executive Education to offer a virtual live option to enhance learning experiences.

Major subjects

  • The major topics that will be covered in this class include:
  • Broad definition of interest and the gross receipts test
  • Ordering rules for deductions and carryforwards
  • Application to partnerships, S corporations, C corporation and their owners
  • Electing out
  • Reporting on Form 8990
  • Recent IRS regulations, rulings and developments

Learning objective(s)

  • Gain a better understanding of Section 163(j) and its application to business entities
  • Apply the interest expense limitation rules
  • Understand recent legislation, regulations and developments
  • Discuss planning and potential pitfalls

Who should take this program?

CFOs and members in industry

Fees

Our records indicate you are a nonmember. If you register, you will be charged $79.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $79.00
checkmark Standard Nonmember Fee $79.00

More program information

Instructor Douglas Van Der Aa, CPA, JD
Location Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (2.0)
Level Intermediate
Format Group Internet Based
Sponsor CPA Crossings, LLC
NASBA ID#: 108744
Prerequisites Prereq. Basic working knowledge of business taxation
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date. Learn more

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If you have questions about this event, please call us at 952-831-2707.