Practitioners need to keep abreast of all tax changes affecting pass-through entities used by their business clients and employer 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.
|Tuesday, December 17, 2013
|8:15am - 4:45pm (Registration at 7:45am )
|Orange County Bar Association, Orlando
|8 Technical Business
Steven B. Wagner
|Surgent McCoy CPE, LLC
Participants will be able to understand the major issues on which taxpayers and the Service are in conflict; understand how tax reform affects planning for pass-throughs and understand what pass-throughs can do in light of health care changes
- Choice of entity issues
- Basis issues: at-risk, passive activities for partnerships and LLCs
- Self-employment taxes: are there major changes affecting S corporation shareholders on the horizon?
- Series LLCs: wave of the future?
- Debts between entity and the investors: open-account and written debt; defining bona fide debt for back-to-back loans
- Changes in expensing and depreciating capital
- Impact of health care changes on pass-through entities
- A review of the key cases, rulings and tax law changes affecting S corporations, partnerships, limited liability companies and limited liability partnerships
- Practice aids and tax-planning worksheets
- Coverage of business tax changes under tax reform
- Any late-breaking tax legislation
- Review of the year's most important tax cases, revenue rulings, PLRs, etc.
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
FICPA Seminar 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. For an additional fee you may choose to purchase a hardcopy of the seminar manuals. If requested during registration at least eight days prior to the course, your hardcopy will be available for pickup at the event. Click here for more information.
$250 FICPA Members, $375 Non-Members
Take advantage of the Early Bird Price - Register more than 10 days before the course date. Early Bird pricing does not apply to Chapter events.