Tax Reform: A Case Study Approach to Section 199A
Friday, December 7, 2018
The monumental passing of the Tax Cuts and Jobs Act (TCJA) is resulting in historic tax reform that impacts nearly every American. During this time of change, the Section 199A Small Business Deduction has been one of our most asked about areas of the new tax law. This webcast explores the 199A deduction and uses case studies to assess the deduction under various scenarios. You will focus on the detailed mechanics of the new code section and best planning techniques.
When you complete this webcast, you will be able to:
Identify, formulate and assess the following calculations:
Amount of 199A deduction under various scenarios
W-2/unadjusted basis limitation
Specified service trade or business (SSTB) limitation