The Best S Corporation, Limited Liability, and Partnership Update Course Webinar
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The Best S Corporation, Limited Liability, and Partnership Update Course Webinar

CPE

When
Feb. 8
9:00 a.m. - 5:00 p.m.

CPE Credits
8-Tax

Details

 Pricing

PICPA Member: $259 | Nonmember: $359


 More Information

Course No.
BCPE-2023-01-WEBNR-39-01
Level
Update
Prerequisites
Experience with pass-through entity clients
Note
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.

Description

This year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. Continually updated to reflect enacted legislation.

Highlights

  • Timely coverage of breaking tax legislation
  • Schedules K-2 and K-3 reporting requirements 
  • The Centralized Audit Regime
  • Selected Practice and Reporting Issues: What’s new?
  • A review of recent cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
  • Choice of entity issues, with special consideration of recent legislation and proposed legislation
  • Employee vs independent contractor considerations that companies should be aware of
  • Detailed review of §465 at-risk and §469 passive activity loss limitation rules
  • IRC §163(j) and §461(l)
  • Impact of the net investment income tax on the owners of pass-through entities
  • Review of the most important business tax cases, revenue rulings, PLRs, etc.


Speaker(s)

Robert Lickwar

Bob has more than 30 years of experience as a practicing CPA, and has worked exclusively with privately held businesses and owners to provide compliance services and sophisticated tax planning strategies including like-kind exchanges, tax efficient workouts and restructurings, reorganizations and estate planning services. He has assisted the firm's clients in the development of tax-favored and other retirement plans, and has worked with the firm's partners in developing tax efficient succession transitions, including acquisitions and sales of businesses. He also has extensive experience in dealing with tax authorities at both the federal and state levels.

Specialty Areas

Bob is one of the foremost experts in the taxation of small businesses and their owners, specializing in many areas of domestic taxation, including real estate, multi state, business and individual taxation.

 

Education, Professional Development and Memberships

Bob graduated from Central Connecticut State University with a B.S. degree in Accounting in 1985. He completed the Master of Science in Taxation program at the University of Hartford.

 

He is a frequent lecturer on various tax topics, including issues related to the taxation of real estate professionals and tax aspects related to corporate and individual debtors for the American Institute of CPA's. He speaks annually at the Connecticut Society of CPA's State Tax Forum, providing legislative and regulatory updates in many areas of state taxation. He has presented at seminars to small business for the Berlin and Farmington Continuing Adult Education programs, and has answered tax questions for local radio stations.

 

Bob is a past chair of the Connecticut Society of CPA's State Tax Committee, and received the organization's distinguished author award for a tax related article in 1995. As former chair, he testified on behalf of the society regarding tax bills proposed in legislative sessions. He has contributed to articles presented in Taxation for Accountants, The Journal of Accountancy, and local newspapers.

 

He is a member of the American Institute of Certified Public Accountants and related tax sections, and the Connecticut Society of Certified Public Accountants and related State Tax Committee.