Four Tiers of Loss Limitations: A Guide to the New Rules for Pass-through Entities Webinar

Aug 7
1:00 - 5:00 p.m.

Online

4-Tax
CPE Credits

Owners of S corporations and partnerships are subject to numerous limitations on pass-through losses, each with unique rules, applications, and complexities. With the increase in popularity of pass-through business entities, it is essential for CPAs to understand the complexities and interactions of these pass-through loss limitations.
Highlights
  • Tier 1: Basis limitations for S corporation shareholders and partners
  • Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees, and shareholder/partner agreements
  • Tier 3: Section 469 passive loss limitations and exceptions to the limitations
  • Tier 4: The new excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new section 461(l))

Registration

PICPA Member: $139
Nonmember: $189

More Information

Course No. FTL4-2020-01-WEBNR-220-01 Level: Intermediate

Prerequisites: Basic familiarity with loss allowance rules of pass-through entities

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)

Michael Frost