Surgent's Best S Corporation, Limited Liability, and Partnership Update (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
$239.00
MSCPA Member
$239.00
AICPA Member
$239.00
Non-Member
$239.00
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Wednesday, Jan 3, 2018
9:00am – 5:00pm

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This year more than ever, 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 knowledge, strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. Continually updated for post-election developments.

Designed For

All tax practit

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 health care changes

Major Subjects

  • Impacts of post-election legislation
  • 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 a viable choice?
  • Basis issues: at-risk, passive activities for partnerships and LLCs
  • Self-employment taxes: are there major changes affecting S corporation shareholders on the horizon?
  • 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, and planning for potential repeal
  • Impact of health care changes on pass-through entities
  • Any late-breaking tax legislation
  • Review of the year’s 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.