Everything that You Need to Know About the New Pass-Through Entity Rules (IRC §199A)
Total Credits: 4 including 4 Taxes - Technical
- Average Rating:
- 4.8
- Category:
- ACPEN Industry Institute | ACPEN Tax Institute | IRS Approved | Tax
- Faculty:
- Arthur Werner
- Course Levels:
- Intermediate
- Duration:
- 4 Hours
- License:
- Access for 30 day(s) after program date.
Description
Internal Revenue Code §199A (introduced by the Tax Cuts and Jobs Act of 2017) significantly changed the rules regarding pass-through entities. Many practitioners do not feel comfortable with their understanding of these changes. This course will thoroughly discuss everything that you need to know about IRC §199A as well as show the practitioner how to give planning ideas for your clients who own pass-through entity businesses.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
Basic Course Information
Major Subjects- Definition of a Pass-Through Entity
- The “20% Deduction” Computation
- Eligible (Qualified) Business Income Limitation
- Taxable Income Limitation
- Excess Income Limitation
- Specified Service Trade or Business (“SSTB”) issues
- Regulation issues
- Planning opportunities
Learning Objectives
- To teach the practitioner how to help pass-through entity clients how to navigate Internal Revenue Code §199A
Course Materials
| Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB) | Available after Purchase | ||
| IRS CE Credit Request Form (0.13 MB) | Available after Purchase | ||
| Everything that You Need to Know_Slides (611.6 KB) | Available after Purchase | ||
| IRS CE Credit Request Form (137 KB) | Available after Purchase | ||
| Everything that You Need to Know_Q&A (12.7 KB) | Available after Purchase |
Faculty
Arthur Werner Related seminars and products
Werner-Rocca Seminars, Ltd.
Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals. In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University. Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.
Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.
Dates
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Fri, Dec 17, 2021 - 07:30am to 11:21am MST
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Mon, Dec 20, 2021 - 11:30am to 03:21pm MST
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Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For CPAs, EAs, Attorneys, and other Tax Practitioners
Yellow Book No
Course Developer Arthur Werner
Date Added to Catalog 01/15/2020
Original Recording Date 01/30/2020
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 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.
Promo Video
Reviews
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Overall: 4.8
Total Reviews: 98
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