November 21, 2022


Webinar


4 Total CPE Credits

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IRC  199A: An Up-to-Date Review of the Pass-Through Deduction

Learning Objectives

  • The purpose of this presentation is to provide the practitioner with an understanding of the rules of IRC § 199A as well as an understanding of the IRC § 199A regulations.

Major Topics

  • Understanding the term “QBI” (qualified business income)
  • Understanding the terms “SSTB” (specified service trade or business)
  • Understanding the term “QTB” (qualified traded or business)
  • Calculate the 199A deduction Understanding the phaseouts
  • Understanding “aggregation”
  • Rental property as a trade or business
  • Identify how your clients can maximize the deduction
  • Planning ideas
  • Understand the Section 199A Regulations

CPE Credits Available

4
Total CPE
4
Taxes

Things to Know About This Course

Course Level

  • Update

Prerequisites

None

Advanced Preparation

None

Intended Audience

CPAs, EAs, attorneys, financial planners, insurance agents, and bankers

Provider

ACPEN

This event has ended.