After Tax Reform: The Flow Through Entities Deduction (2 hours)

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Feb 21, 2018

Registration: 8:30 AM / Program: 9:00 AM - 11:00 AM

Fees

Member Fee: $79.00
Nonmember Fee: $79.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None

Description

This program will address the calculation of the 2017 Tax Cuts and Jobs Act deduction for flow through entity income. 
 
This course qualifies for PTIN credit. 
 
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions either during or after the event.

Designed For

CPAs in public practice and industry seeking an update on the latest tax developments impacting the flow through entities deduction.

Objectives

To provide an in-depth discussion of the deduction for income from flow through entities.

Major Subjects

2017 tax legislation creating the flow through entities deduction, including:
  • calculation of qualified business income
  • application to rental real estate and other investments
  • how to calculate the tax savings
  • differing impact on sole proprietorships, partnerships, and S corporations
Availability of the deduction for trusts.