• 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. 581305
Level: Update
Prerequisites: Experience with pass-through entity clients
Notes
Accepted for IRS credits.