February 15, 2027


Webinar


1 CPE Credit

ACPEN: Everything You Need to Know About the Pass-Through Entity Rules: IRC §199A The Code and Regulations

February 15, 2027
Webinar
1 CPE Credit

ACPEN: Everything You Need to Know About the Pass-Through Entity Rules: IRC §199A The Code and Regulations

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    Instructor

    Art
    Werner

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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

1 CPE Credit
1
Taxes

Things to Know About This Course

Course Level

  • Update

Professional Area of Focus

  • Taxes

Advanced Preparation

None

Intended Audience

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

Provider

ACPEN

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