Best S Corporation, Limited Liability and Partnership Update

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Overview

8.0 Credits
IN-PERSON

The FICPA has joined with Surgent to bring you the most comprehensive update for pass-through entities in this 8-hour course.  For many practitioners, the 2018 filing season was a grim awakening with regard to the complexity of Section 199A.  This course provides full coverage in that area, as well as many other critical topics, such as partnership audits, choice of entity, basis issues, net investment income tax, and more. 

Walk away with a thorough understanding of pass-through planning and what can be done in light of the latest in tax reform.

Objectives

When you complete this course, you will be able to:

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

Major Topics

Topics of discussion will include:
  • Continuing coverage of the impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A
  • 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
  • Basis issues: at-risk, passive activities for partnerships and LLCs
  • Debts between entity and the investors: open-account and written debt; defining bona fide debt for back-to-back loans
  • 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.

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

Prerequisite

Experience with pass-through entity clients

Advanced Preparation

None
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Qualifies for Enrolled Agent credit
 
This is a Value-Priced CPE seminar. Value-Priced CPE seminars are offered at a tremendous discount to you, yet provide the same great course, materials and instructors as our standard CPE seminars. Lunch for the Value-Priced seminars will not be included. We've selected facilities that offer convenient access to dining locations and have lengthened the lunch break to accommodate travel if necessary.
 
FICPA EZMaterials! Paper manuals will not be provided at this session, you’ll need to download the EZMaterials as searchable PDFs to your laptop, tablet or other device before the event.
 
For more information feel free to call the FICPA Member Service Center at 800-342-3197 or 850-224-2727.