Mobile Edition

Best S Corporation, Limited Liability and Partnership Update (BCPE20)

Date:Monday, December 17, 2018
Time:8:30am - 4:45pm
(Registration at 8:00am )
Facility:Stetson University College of Law, Tampa
CPE Credit:8.0 Technical Business
Instructor: Deborah Phillips
Vendor:Surgent McCoy
Course Level:Update
Early Bird Price:$205.00 FICPA Members, $330.00 Non-Members

This year more than ever, practitioners need to keep abreast of all tax changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable knowledge, strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. Continually updated for developments.

When you complete this course, you will be able to:
  • Understand the major issues on which taxpayers and the IRS are in conflict
  • Understand how tax reform affects planning for pass-throughs
  • Understand what pass-throughs can do in light of health care changes

Major Topics:
Topics of discussion will include:
  • Impacts of legislation
  • 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 a viable choice? Will it become preferred?
  • Basis issues: at-risk, passive activities for partnerships and LLCs
  • Self-employment taxes: are there major changes affecting S corporation shareholders on the horizon?
  • Debts between entity and the investors: open-account and written debt; defining bona fide debt for back-to-back loans
  • Impact of the net investment income tax on the owners of passthrough entities, and planning for potential repeal
  • Section 751 (b) distributions
  • Impact of health care changes on pass-through entities
  • Any late-breaking tax legislation
  • Review of the year’s 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

Experience with pass-through entity clients

Advanced Preparation:

Qualifies for Enrolled Agent credit
This is a Value-Priced CPE seminar. Value-Priced CPE seminars are offered at a tremendous discount to you, yet provide the same great course, materials and instructors as our standard CPE seminars. Lunch for the Value-Priced seminars will not be included. We've selected facilities that offer convenient access to dining locations and have lengthened the lunch break to accommodate travel if necessary.
FICPA EZMaterials! Instead of picking up paper manuals at the event, you’ll be able to download the EZMaterials as searchable PDFs to your laptop, tablet or other device seven days before the event.


If listed below, select the appropriate sessions or options to continue with your purchase.

Registration Status: OPEN