21WA-3937: ACPEN Signature: 199A Examples for Tax Planning (Webinar)

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

Tuesday, April 20, 2021
1:30pm - 2:30pm Central Time
1 CPE (1 technical)

Review 199A from a planning perspective primarily using examples that show the operation of the statute, possible tax-saving opportunities and pitfalls.

Major subjects

• The 199A Decision Tree for which rules apply based on income and business type
• Why single member LLCs face a Disadvantage
• S Corporation Issues under 199A
• Differing phase-outs for Specified Service Trades or Businesses versus others
• Possible Benefits of Permissible Aggregation

Learning objective(s)

• Learn which rules apply based on income and business type
• Understand disadvantage faced by single member LLCs

Who should take this program?

Public Practitioners and Industry CPAs, EAs

Fees