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

The start date for this course has passed. Registration is no longer available.

This course is 8.00 credits
Field of Study
Tax
Course Level
Update
Vendor
Surgent McCoy CPE LLC

Registration Fees

MSCPA-AICPA Member
$259.00
MSCPA Member
$259.00
AICPA Member
$259.00
Non-Member
$259.00
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Monday, Jun 8, 2020
9:00am – 5:00pm

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.

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

Course 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

Major Subjects

  • 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?
  • Sections 163(j) and 461
  • 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.

Prerequisites

Experience with pass-through entity clients

The start date for this course has passed. Registration is no longer available.