This course examines the critical challenges and opportunities facing partnerships and their partners after the December 2017 passage of the Tax Cuts and Jobs Act. The new Section 199A deduction will be examined, as well as the 30% interest expense limitation. The new partnership audit rules that are now taking effect will be unraveled, together with the new IRS requirement for tax basis partner capital information. Practical planning tips and potential pitfalls will be discussed.
|Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB)||Available after Purchase|
|Course Manual_Partnership and LLCs (19.29 MB)||298 Pages||Available after Purchase|
Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.
Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.
Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.
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