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Live Webcast Replay

After Tax Reform: The Flow-Through Entities Deduction (Sec. 199A) and the Choice of Entity Decision


Total Credits: 8 including 8 Taxes - Technical

Average Rating:
   8
Categories:
Partner Produced |  Tax
Speaker:
Steven C. Dilley, CPA, JD, PhD
Course Levels:
Overview
Duration:
8 Hours
License:

Dates


Description

The Tax Cuts and Jobs Act enacted the NEW Section 199A – a deduction for flow-through entities and the NEW regs are here!  Many, many additional details are now known. These provisions, as well as others in the TCJA, dramatically impact the choice of entity decision. This course covers IN DETAIL the new Section 199A regs and their IRS interpretations and then integrates that material with other TCJA provisions relevant to the choice of entity decision.

Basic Course Information

Learning Objectives
  • Have a deeper knowledge of the Tax Cuts and Jobs Act flow-through entities deduction and how it relates to the choice of entity decision
  • Distinguish key planning issues for entities
  • Recognize which clients are candidates for a change in entity

Major Subjects
  • Detailed coverage of the new regs associated with the Section 199A flow-through entities provision and its IRS interpretations
  • In depth coverage of the Tax Cuts and Jobs Act provisions impacting the choice of entity
  • Other recent Code, regulation, and case developments related to the flow-through entity deduction and other relevant TCJA provisions

Course Materials

Speaker

Steven C. Dilley, CPA, JD, PhD Related Seminars and Products


Steve is President of Federal Tax Workshops, Inc., located in East Lansing, Michigan. He is nationally known for his knowledge of the financial, accounting, and tax problems of the closely held business and individual taxpayers. He has published numerous articles on these topics. In addition, Steve is a retired Professor of Accounting at Michigan State University, where he taught tax accounting and has recently received numerous teaching awards. He obtained his PhD in accounting, law degree and an undergraduate accounting degree from the University of Wisconsin-Madison. He is a member of the Michigan Association of CPAs, Wisconsin Bar Association, The American Accounting Association, AICPA, American Tax Association, and Hawaii Association of Public Accountants.


Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For Practitioners seeking an update on the latest developments related to the flow-through entities deduction and the choice of entity decision and members in industry seeking to keep their knowledge current on those topics
Yellow Book No
Course Developer MICPA
Original Recording Date 10/29/2018
Date Added to Catalog 08/31/2018

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. 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
Instructional Delivery Method Live Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Reviews

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Overall:      4.6

Total Reviews: 8

Comments

Heather W

"I liked that he went over typical issues we would see. Other classes sometimes you get discouraged by the new laws and then the instructor throws in well... you need to make over $X billion for this to apply... "