Everything that You Need to Know About the New Pass-Through Entity Rules (IRC 199A) (4 hours)

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Aug 4, 2020

Registration: 10:30 AM / Program: 11:00 AM - 3:00 PM Pacific Time

Fees

Member Fee: $0.00
Nonmember Fee: $0.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None

Description

Internal Revenue Code §199A (introduced by the Tax Cuts and Jobs Act of 2017)   significantly changed the rules regarding pass-through entities. Many practitioners do not feel comfortable with their understanding of these changes.     This course will thoroughly discuss everything that you need to know about IRC §199A as well as show the practitioner how to give planning ideas for your clients who own pass-through entity businesses.


 

Designed For

CPAs, EAs, Attorneys, and other Tax Practitioners

Objectives

  • To teach the practitioner how to help pass-through entity clients how to navigate Internal Revenue Code §199A

Major Subjects

  • Definition of a Pass-Through Entity
  • The “20% Deduction” Computation
  • Eligible (Qualified) Business Income Limitation
  • Taxable Income Limitation 
  • Excess Income Limitation
  • Specified Service Trade or Business (“SSTB”) issues
  • Regulation issues
  • Planning opportunities

This event has already passed. If you have any questions, please contact us at 503-641-7200 or email profdev@orcpa.org.