Self-Study

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

  • Wednesday, January 29, 2020 – Friday, April 30, 2021

  • 12
    CREDITS
    Taxes

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.

Objectives

  • 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

Highlights

  • Impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A
  • Section 163(j) 30% business interest limitation
  • Opportunity Zones
  • Partnership Audits
  • 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?
  • Basis issues: at-risk, passive activities for partnerships and LLCs
  • 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.

Additional Information

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

Vendor

Surgent

Advanced Preparation

None

Credits

12.00 Taxes

Prerequisite

Experience with pass-through entity clients

Course Number

2024085

Level of Knowledge

Update

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