Understand the conflicts between taxpayers and the IRS. Examine how tax reform affects planning for pass-throughs, and the potential of pass-throughs in light of health care changes. Highlights
Key cases, rulings, and tax law changes
Choice of entity issues
Basis
Self-employment taxes
Debts between entities and investors
Impact of the net investment income on the owners of pass-through entities
CARES Act and FFCRA, including employer credits, SBA loans, and expanded leave programs
New partnership tax basis capital account reporting requirements
SECURE Act, including IRA and RMD changes
Registration
PICPA Member: $285 Nonmember: $385
More Information
Course No. 581300Level: Update
Prerequisites:
Experience with pass-through entity clients
Speaker(s)
Susan Smith
Susan Smith, CPA
Susan Smith manages her own firm specializing in tax planning for individuals
and business owners and is also a frequent speaker at tax conferences.
Smith spent 14 years as a Senior Manager in the tax departments of Price
Waterhouse and Peat Marwick (the predecessor of KPMG). While at Price
Waterhouse, she also held the national specialist designation for the real
estate and partnership tax practices locally. During her time at Peat Marwick,
Smith led the real estate and tax practices locally. She has been an associate
adjunct professor at Widener University in the master’s in taxation program. Her
ratings have consistently exceeded 4.7 on a scale of 5.0. Also, she recently
received the James L. McCoy 2008 Discussion Leader of the Year Award for
excellence in teaching.
Smith earned her Bachelor of Business Administration degree, with an
accounting concentration, in 1978.