Webinar

IRC 199A - The Final Regulations

Internal Revenue Code §199A (introduced by the Tax Cuts and Jobs Act of 2017)   significantly changes the rules regarding pass-through entities. Many practitioners do not feel comfortable with their understanding of these changes.  Werner-Rocca Seminars, Ltd., has created a two-part program to assist the practitioner in their understanding of this Internal Revenue Code section.  This course (Part 2 of the two-part program) reviews the final regulations that were published by the Internal Revenue Service regarding Internal Revenue Code §199A.

Objectives

  • To teach the practitioner the final regulations published by the Internal Revenue Service regarding Internal Revenue Code §199A

Highlights

  • Operational Rules
  • Wage Limitation
  • Unadjusted Basis Immediately After Acquisition (“UBIA”) Limitations
  • Qualified Business Income (“QBI”)
  • Aggregation Rules
  • Specified Service Trade or Business (“SSTB”)
  • Relevant Pass-Through Entities (“RPEs”)
  • Publicly Traded Partnerships (“PTPs”)
  • Trusts and Estates
  • Changes from the Proposed Regulations to the Final Regulations

Additional Information

Designed For

CPAs, EAs, Attorneys, and other Tax Practitioners

Vendor

ACPEN

Advanced Preparation

None

Prerequisite

None

Field of Study

Taxes

Course Number

192215855

Level of Knowledge

Intermediate

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