The New Section 163(j) Interest Expense Deduction Webinar
Oct 15 12:30 - 2:30 p.m.
Online
2-Tax CPE Credits
Gain a better understanding of Section 163(j) and its application to business entities.
Review recent legislation, proposed regulations, and developments.
Highlights
Broad of definition of interest.
Gross receipts test.
Aggregation.
Ordering rules for deductions and carryforwards.
Rules for C corporations.
Application to partnerships, S corporations and their owners.
Electing out by excepted trades or business (real estate, farming and regulated utility businesses.
Rev. Proc. 2018-59 Safe Harbor.
Required use of ADS depreciation.
Reporting on Form 8990.
Registration
PICPA Member: $79 Nonmember: $104
More Information
Course No.
VTVNIED2
Level:
Intermediate
Prerequisites:
None
Speaker(s)
Douglas VanDerAA
Federal Tax Workshops
Douglas J. Van Der Aa, CPA, JD
Doug is a lively and energetic speaker - even on the subject of
taxes!
Doug’s professional practice is focused on serving the needs
of closely held businesses and their owners, including their pass-through
entities, estates and trusts. Doug’s 20+ years of experience includes both tax
practice in CPA firms and the practice of transactional business and real estate
law as an attorney. He earned his Bachelor of Arts degree with a major in
accounting from Dordt College and his Juris Doctor from the University of
Illinois College of Law. Doug has taught as an Adjunct and recently completed a
year as a Visiting Professor in the School of Accounting at Grand Valley State
University’s Seidman College of Business in Grand Rapids, Michigan, where he
taught in both the undergraduate and MST programs.