The Best S Corporation, Limited Liability, and Partnership Update Webinar

Nov 29
9:00 - 5:00 p.m.

Online

8-Tax
CPE Credits

Understand the major issues on which taxpayers and the IRS are in conflict
Understand how tax reform affects planning for pass-throughs

Highlights

Impacts of recent legislation, including taxation of pass-through entities, new depreciation rules, modification of NOL rules, and much more
Selected Practice and Reporting Issues: What’s new?
A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
Choice of entity issues: is the C corporation a viable choice? Will it become preferred?
Basis issues: at-risk, passive activities for partnerships and LLCs
Self-employment taxes: are there major changes affecting S corporation shareholders on the horizon?
Debts between entity and the investors: open-account and written debt; defining bona fide debt for back-to-back loans
Impact of the net investment income tax on the owners of pass-through entities
Section 751(b) distributions
Impact of new Section 199A on pass-through entities
Review of the year’s most important business tax cases, revenue rulings, PLRs, etc.

Registration

PICPA Member: $259
Nonmember: $359

More Information

Course No. BCPE-2018-01-WEBNR-333-01

Level: Update

Prerequisites: Experience with pass-through entity clients

Notes

This webinar is hosted by PICPA's partner, Surgent CPE. After registering, you will receive an email from Surgent CPE with the log-in information.

Speaker(s)

Robert Lickwar

Surgent McCoy CPE LLC

Robert Lickwar

Bob has more than 30 years of experience as a practicing CPA, and has worked exclusively with privately held businesses and owners to provide compliance services and sophisticated tax planning strategies including like-kind exchanges, tax efficient workouts and restructurings, reorganizations and estate planning services. He has assisted the firm's clients in the development of tax-favored and other retirement plans, and has worked with the firm's partners in developing tax efficient succession transitions, including acquisitions and sales of businesses. He also has extensive experience in dealing with tax authorities at both the federal and state levels.

Specialty Areas

Bob is one of the foremost experts in the taxation of small businesses and their owners, specializing in many areas of domestic taxation, including real estate, multi state, business and individual taxation.

Education, Professional Development and Memberships

Bob graduated from Central Connecticut State University with a B.S. degree in Accounting in 1985. He completed the Master of Science in Taxation program at the University of Hartford.

He is a frequent lecturer on various tax topics, including issues related to the taxation of real estate professionals and tax aspects related to corporate and individual debtors for the American Institute of CPA's. He speaks annually at the Connecticut Society of CPA's State Tax Forum, providing legislative and regulatory updates in many areas of state taxation. He has presented at seminars to small business for the Berlin and Farmington Continuing Adult Education programs, and has answered tax questions for local radio stations.

Bob is a past chair of the Connecticut Society of CPA's State Tax Committee, and received the organization's distinguished author award for a tax related article in 1995. As former chair, he testified on behalf of the society regarding tax bills proposed in legislative sessions. He has contributed to articles presented in Taxation for Accountants, The Journal of Accountancy, and local newspapers.

He is a member of the American Institute of Certified Public Accountants and related tax sections, and the Connecticut Society of Certified Public Accountants and related State Tax Committee.

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