If you are a practitioner who wants the latest information on tax changes affecting your business clients or employers, then you should take this enlightening course. 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 items regarding tax reform.
Learning Objectives
- Understand the major current planning issues for businesses
- Understand how tax reform affects planning for pass-throughs
- Understand what pass-throughs can do in light of tax reform
Major Topics
- Continuing coverage of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A
- Impact of the net investment income tax on the owners of pass-through entities
- Basis issues: at-risk, passive activities for partnerships and LLCs
- Coverage of the business tax changes
- 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
