Webinar

Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCs

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

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As long as LLCs, partnerships, and S corporations form the backbone of many CPAs' practices, in-depth knowledge of all tax aspects of these entities will be essential. The purpose of this practical course is to focus on planning issues in creating, operating, and liquidating S corporations, partnerships, and LLCs. This course is essential for CPAs in public accounting and industry who advise these entities or their investors.

Major subjects

• Update on latest cases, rulings, and regulations including the final regs
• Provisions of Revenue Procedure 2022-19: Relief for S corporations
• Legislative update on retirement plan changes of the SECURE Act 2.0
• How to handle liabilities of LLCs
• Planning opportunities and pitfalls in determining basis and amounts at risk -- recourse and nonrecourse debt issues for LLCs, and much more
• Section 199A pass-through deduction planning
• Partnership planning -- Structuring partnership distributions and transfers of interests
• Optional basis adjustments -- Section Section 754 and 732(d)
• Planning for the utilization of Section 179 and for the scheduled phase out of bonus depreciation
• Basis, distribution, redemption, and liquidation issues of S corporations
• Compensation in S corporations
• Sale of a partnership -- the best planning concepts
• What you need to know about family pass-throughs -- Estate planning, family income splitting, and compensation planning
• Partnership and LLC allocations
• A brief look at possible future changes to the taxation of pass-through entities
• The who, what, when, where, and how of the new FinCEN BOI reporting requirements

Learning objectives

• Identify current issues that practitioners are most often called on to address
• Be familiar with planning techniques employed in dealing with the life cycle of pass-through entities
• Distinguish the roles S corporations and partnerships/LLCs play in the changing tax environment
• Evaluate the impact of recent legislation, guidance, and judicial decisions
• Identify planning opportunities under current laws and regulations
• Be familiar with the results of the case studies that reinforce key learning points
• Be familiar with retirement plan provisions of the SECURE Act 2.0

Who should take this program?

• Accounting and financial professionals in public accounting and industry who want to learn planning strategies relevant to S corporations, partnerships, and LLCs

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $279.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.