August 25, 2021


4 Total CPE Credits


Surgent's S Corporation, Partnership, and LLC Tax Update (BCP4)

  • Instructor

    Michael Frost

Learning Objectives

  • Understand the major current planning issues for businesses
  • Understand how COVID-19 legislation impacts planning for pass-throughs
  • Understand what pass-throughs can do in light of tax law changes

Major Topics

  • The CARES Act, FFCRA, CAA 2021 and ARPA COVID-19-related provisions, including employer credits, SBA loans, RRF grants, and expanded leave programs
  • Updated guidance on partnership tax basis capital account reporting requirements
  • Continued, updated guidance on the impact of the TCJA on S corporations and partnership entities
  • Detailed review of section 465 at-risk and section 469 passive activity loss limitation rules
  • Partnership Audits
  • Impact of the net investment income tax on the owners of pass-through entities
  • Sections 163(j) and 461
  • A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
  • Any late-breaking tax legislation

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Update

Professional Area of Focus

  • Tax


Experience with pass-through entity clients

Advanced Preparation


Intended Audience

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



This event has ended.