The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent

Friday, July 08, 2022
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
$279.00 Regular Price
Non-Members
$399.00 Regular Price
Course Type: Webcast
Course Code: 22/SUBCPE33
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:

  • Timely coverage of breaking tax legislation
  • Schedules K-2 and K-3 reporting requirements 
  • 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, with special consideration of recent legislation and proposed legislation
  • Employee vs independent contractor considerations that companies should be aware of
  • Detailed review of §465 at-risk and §469 passive activity loss limitation rules
  • IRC §163(j) and §461(l)
  • 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:

  • Timely coverage of breaking tax legislation
  • Schedules K-2 and K-3 reporting requirements 
  • 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, with special consideration of recent legislation and proposed legislation
  • Employee vs independent contractor considerations that companies should be aware of
  • Detailed review of §465 at-risk and §469 passive activity loss limitation rules
  • IRC §163(j) and §461(l)
  • 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.

Designed For:

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

Prerequisties:

Experience with pass-through entity clients
CPE sponsors

The Florida Institute of Certified Public Accountants (FICPA) 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: NASBARegistry.org