199A Deduction: Complete Review Webinar

• Understand the computation of QBI.
• Understand what T-B is a specified service trade or business.
• Determine when rental real estate is a T-B.
• Understand the new safe harbor for a rental real estate enterprise.
• Learn how to create a separate T-B.
• Understand the computation of the deduction.
• Learn how to maximize unadjusted basis immediately after (UBIA).
• Understand the special rules for partners and S shareholders.
• Understand the special considerations for trusts, estates, and beneficiaries.
• Learn reporting and disclosure requirements.
• Learn the latest rules for patrons of cooperatives.

In light of the final regulations issued in early 2019, review compliance and planning implications with respect to the section 199A deduction Plus, consider other recent guidance.