Description
This year 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 strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. Continually updated to reflect enacted legislation.
Objective
* Understand the major issues on which taxpayers and the IRS are in conflict * Understand how the CARES Act and tax reform affects planning for pass-throughs * Understand what pass-throughs can do in light of the CARES Act and tax reform
Highlights
* The CARES Act and FFCRA, including employer credits, SBA loans, and expanded leave programs * New partnership tax basis capital account reporting requirements * The SECURE Act, including IRA and RMD changes * Impact of the Tax Cuts and Jobs Act on S-corporations and partnership entities including coverage of Section 199A * Partnership Audits * Opportunity Zones * 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 more of a viable choice after tax reform? Will it become preferred? * Impact of the CARES Act on sections 163(j) and 461(l) * Debts between entity and the investors * Impact of the net investment income tax on the owners of pass-through entities * Any late-breaking tax legislation * Review of the most important business tax cases, revenue rulings, PLRs, etc.
Who Should Attend
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
Required Knowledge
Experience with pass-through entity clients
Advanced Prep
None
Event Speaker(s)
Additional Event Information
Contact NCACPA if you need assistance with your online program. For the quickest results, email the Online Learning Team at [email protected], and a team member will contact you shortly.
If you need assistance with internet access issues, browser capability, or when the NCACPA office is closed* please call Freestone Technical Support at 866-702-3278 or by email at [email protected] .
*NCACPA office hours are 9:00 am–5:00 pm ET. Online Learning Team members will be available via email 30 minutes prior to the start of a live online program.
Test Your System
You may test your system by clicking here. Please test your system to ensure you have the proper components installed.
Share This Event
Registration Fees
| Registration | Early Bird | Regular |
|---|---|---|
| NCACPA Member | N/A | $260.00 |
| Non-Member | N/A | $360.00 |
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.
