The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent
Wednesday, February 07, 2024
Webcast or Webinar, Online
9:00 AM - 5:00 PM (opens at 8:30 AM) EST
8Credits
Technical Business
Registration is Closed
Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.
Members
$299.00 Regular Price
Non-Members
$419.00 Regular Price
Course Type: Webcast
Course Code: 23/SUBCPE4
Level: Update
Vendor: Surgent
Field of Study: Taxes
Overview:
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.Objectives:
- Understand the major issues on which taxpayers and the IRS are in conflict
- Understand recent IRS guidance and legislation impacting pass-through entities
Major Topics:
- Comprehensive coverage of the Inflation Reduction Act of 2022 and the SECURE 2.0 Act of 2022
- Timely coverage of breaking tax legislation
- Schedules K-2 and K-3 reporting requirements
- Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations
- Overview of the economics and tax consequences of crowdfunding campaigns
- The Centralized Audit Regime
- Selected Practice and Reporting Issues: What’s new?
- A review of recent cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
- Choice of entity issues
- Partnership Agreements - qualified income offset and unlimited deficit restoration clauses
- Employee vs independent contractor considerations that companies should be aware of
- A review of like-kind exchange transactions under §1031
- State and local taxes: pass-through entity workarounds
- Carried interest
- Accounting method reform
- Special basis adjustments, including comprehensive examples
- Impact of the net investment income tax on the owners of pass-through entities
- Review of the most important business tax cases, revenue rulings, PLRs, etc.
Major Topics:
- Comprehensive coverage of the Inflation Reduction Act of 2022 and the SECURE 2.0 Act of 2022
- Timely coverage of breaking tax legislation
- Schedules K-2 and K-3 reporting requirements
- Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations
- Overview of the economics and tax consequences of crowdfunding campaigns
- The Centralized Audit Regime
- Selected Practice and Reporting Issues: What’s new?
- A review of recent cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
- Choice of entity issues
- Partnership Agreements - qualified income offset and unlimited deficit restoration clauses
- Employee vs independent contractor considerations that companies should be aware of
- A review of like-kind exchange transactions under §1031
- State and local taxes: pass-through entity workarounds
- Carried interest
- Accounting method reform
- Special basis adjustments, including comprehensive examples
- Impact of the net investment income tax on the owners of pass-through entities
- Review of the most important business tax cases, revenue rulings, PLRs, etc.