The Best S Corporation, Limited Liability and Partnership Update

Code: XCMBCPE

Date Monday, September 23, 2019
Time 8:30am - 4:30pm
Central Time
Location Holiday Inn Detroit Lakes
1155 Highway 10 E
Detroit Lakes, MN 56501-4215
Map & directions
 
CPE credits CPE 8.0
Specialty
credits
8.0 IRS CE approved
Field(s)
of study
Taxes - Technical (8.0)
Instructor Robert Thelen, CPA
Robert R. Thelen, CPA, Ltd
Fees
Standard member fee $325.00
checkmarkStandard nonmember fee $375.00

Members: Please log in to receive member fee.

Description

Stay on top of the latest pass-through entity tax issues, including tax reform developments, recent cases, rulings and law changes you need to know to make tax-smart decisions. See which developments will affect your plans and come away with innovative tax planning and income-generating strategies for S Corporations, partnerships, limited liability companies (LLCs) and limited liability partnerships (LLPs).

Who should take this program?

CPAs and tax professionals in public practice and industry

Major subjects

  • Impact of the Tax Cuts and Jobs Act (TCJA), including the Section 199A deduction for qualified business income (QBI)
  • Relevant practice and reporting issues -- what's new?
  • Key cases, rulings, tax law changes, tax reform news and late-breaking legislation
  • Basis issues -- at-risk and passive activities for partnerships and LLCs
  • Debts between the entity and investors -- open-account and written debt, and defining bona fide debt for back-to-back loans
  • Impact of the net investment income tax (NIIT) on pass-through entity owners

Learning objective(s)

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

Notes:

Course code Code XCMBCPE
Sponsor MNCPA
NASBA ID#: 139884
Level Update
Format Group Live
Prerequisites Prereq. Experience with pass-through entity clients recommended.
Advance
prep
None