The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent

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 for developments.

Highlights:

  • The CARES Act and FFCRA, including employer credits, SBA loans, and expanded leave programs
  • New partnership tax basis capital account reporting requirements 
  • The SECURE Act, including IRA and RMD changes
  • Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A
  • Partnership Audits
  • Opportunity Zones
  • Selected Practice and Reporting Issues: What’s new?
  • A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
  • Choice of entity issues: Is the C corporation more of a viable choice after tax reform? Will it become preferred?
  • Impact of the CARES Act on sections 163(j) and 461(l)
  • Debts between entity and the investors
  • Impact of the net investment income tax on the owners of pass-through entities
  • Any late-breaking tax legislation
  • Review of the most important business tax cases, revenue rulings, PLRs, etc.

Objectives:

  • Understand the major issues on which taxpayers and the IRS are in conflict
  • Understand how the CARES Act and tax reform affects planning for pass-throughs
  • Understand what pass-throughs can do in light of the CARES Act and tax reform

Prerequisites:

Experience with pass-through entity clients

Category:

TX

Credits:

8

Course Level:

Update

Members

Standard Fee: $233.00

Non-Members

Standard Fee: $259.00

Register Now

Vendor:

Surgent McCoy CPE, LLC

Start:

November 29, 2021 9:00am

End:

November 29, 2021 5:00pm

Designed For:

All tax practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes affecting their business clients or employers
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