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The New Section 163(j) Interest Expense Deduction Webinar

CPE

When
Oct. 15
12:30 - 2:30 p.m.

CPE Credits
2-Tax

Details

 Pricing

PICPA Member: $79 | Nonmember: $104


 More Information

Course No.
VTVNIED2
Level
Intermediate
Prerequisites
None

Description

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.


Speaker(s)

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.

 

 


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