Keep up with all of the tax changes affecting pass-through entities, including strategies for tax planning and income generating. Understand the major issues on which taxpayers and the IRS are in conflict. Focus on changes to health care, and what pass-through entities can do in light of it. Highlights
Selected practice and reporting issues
Key cases and rulings affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
Choice of entity issues
Basis issues: At-risk, passive activities for partnerships and LLCs
Self-employment taxes
Debts between entity and the investors
Impact of the net investment income tax on the owners of pass-through entities
Any late-breaking tax legislation
Review of the year’s most important business tax cases, revenue rulings, and PLRs
Impact of the Protecting Americans Against Tax Hikes Act of 2015
Registration
PICPA Member: $275 Nonmember: $375
More Information
Course No.
581300
Level:
Update
Prerequisites:
None
Speaker(s)
Robert Gilwee
Gilwee & Green LLC
Robert M. Gilwee Jr., CPA Gilwee and Green, LLC | Phoenix,
Maryland
Robert Gilwee is a tax partner in a local accounting firm with over 20 years
of practice experience in taxation. His primary areas of expertise are income
and estate taxation and international taxation. He has previously held positions
with Price Waterhouse Coopers, KPMG Peat Marwick, and Deloitte and Touche. His
background includes assistance in resolving tax-structuring issues using LLC’s,
S-Corporations’, etc. He is a frequent discussion leader on a variety of
taxation topics. Robert serves as an Adjunct Faculty member of the University of
Baltimore and Villa Julie College and is an instructor in the Lambers CPA review
course.
Mr. Gilwee is a recipient of the Top Manuscript Award from Price Waterhouse
Coopers. He is a member of the AICPA and the Maryland Association of CPAs.