• Timely coverage of breaking tax legislation
• Schedules K-2 and K-3 reporting requirements
• Form 7203, S
Corporation Shareholder Stock and Debt Basis Limitations
• Overview of the
economics and tax consequences of crowdfunding campaigns
• 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
• Employee vs independent contractor
considerations that companies should be aware of, including the recently
reinstated Department of Labor Final Rule
• Split-dollar arrangements
•
A review of like-kind exchange transactions under §1031
• IRC §163(j)
considerations in 2022
• State and local taxes: pass-through entity
workarounds
• Carried interest
• Accounting method reform
• Special
basis adjustments
• 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.
PICPA Member: $259
Nonmember: $359
Course No. 581304 Level: Update
Prerequisites: Experience with pass-through entity clients
Notes
This is a 8 credit webcast