Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCs Webinar

Oct 23
9:00 - 5:00 p.m.

Online

8-Tax
CPE Credits

As long as LLCs, partnerships, and S corporations form the backbone of many CPAs’ practices, in-depth knowledge of all tax aspects of these entities will be essential. The purpose of this practical course is to focus on planning issues in creating, operating, and liquidating S corporations, partnerships, and LLCs. This course is essential for CPAs in public accounting and industry who advise these entities or their investors.
Highlights
  • Update on latest cases, rulings, and regulations including the final regs
  • How to handle liabilities of LLCs
  • Planning opportunities and pitfalls in determining basis and amounts at risk -- recourse and nonrecourse debt issues for LLCs, and much more
  • Planning for the provisions of the Tax Cuts and Jobs Act of 2017, including taking the best advantage of the §199A pass-through deduction
  • Partnership planning -- Structuring partnership distributions and transfers of interests
  • Optional basis adjustments -- §§754 and 732(d)
  • Update on Small Business Health Reimbursement Arrangements
  • How to take advantage of the new §179 and bonus depreciation rules of the Tax Cuts and Jobs Act of 2017
  • Basis, distribution, redemption, and liquidation issues of S corporations
  • Compensation in S corporations
  • Sale of a partnership -- the best planning concepts
  • What you need to know about family pass-throughs -- Estate planning, family income splitting, and compensation planning
  • Partnership and LLC allocations
  • Other provisions of the Tax Cuts and Jobs Act of 2017, with emphasis on its impact on pass-throughs and their owners

Registration

PICPA Member: $259
Nonmember: $359

More Information

Course No. TPGS-2020-01-WEBNR-297-01

Level: Intermediate

Prerequisites: A basic course in partnership theory and S corporation theory

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.

Accepted for CFM, CFP®, ChFC, CLU, CMA, Insurance and IRS credits.

Speaker(s)

Michael Frost

Surgent McCoy CPE LLC