Everything You Need to Know About the Pass-Through Entity Rules: IRC §199A The Code and Regulations
Total Credits: 4 including 4 Taxes - Technical
- Average Rating:
- 6
- Categories:
- ACPEN Tax Institute | IRS Approved | Tax
- Faculty:
- Arthur Werner | Shelli Huston, CPA, MS
- Course Levels:
- Update
- Duration:
- 4 Hours
- License:
- Product Setting: Expires 30 day(s) after program date.
Description
As part of the Tax Cuts and Jobs Act (TCJA), IRC § 199A was added. This Internal Revenue Code section allows certain pass-through entities the ability to has made it deduct up to 20% of their qualified business. Although practitioners have had over three years of “experience” utilizing IRC § 100A, many practitioners still do not feel comfortable with this part of the Internal Revenue Code. The purpose of this presentation is to provide the practitioner with an understanding of the rules of IRC § 199A as well as an understanding of the IRC § 199A regulations.
**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 kori.herrera@acpen.com.
Basic Course Information
Major Subjects- Understanding the term “QBI” (qualified business income)
- Understanding the terms “SSTB” (specified service trade or business)
- Understanding the term “QTB” (qualified traded or business)
- Calculate the 199A deduction Understanding the phaseouts
- Understanding “aggregation”
- Rental property as a trade or business
- Identify how your clients can maximize the deduction
- Planning ideas
- Understand the Section 199A Regulations
Learning Objectives
- The purpose of this presentation is to provide the practitioner with an understanding of the rules of IRC § 199A as well as an understanding of the IRC § 199A regulations.
Course Materials
| Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB) | Available after Purchase | ||
| IRC Section 199A PDFs (2.8 MB) | Available after Purchase | ||
| Everything You Need to Know About the Pass-Through Entity Rules: IRC §199A The Code and Regulations Handout (5.1 MB) | Available after Purchase | ||
| IRS Credit Request (265.7 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.
Shelli Huston, CPA, MS Related Seminars and Products
Dates
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Thu, Jan 09, 2025 - 04:00pm to 07:39pm MST
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Tue, Jan 28, 2025 - 11:00am to 02:39pm MST
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Wed, Feb 05, 2025 - 12:00pm to 03:39pm MST
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Sat, Feb 08, 2025 - 09:00am to 12:39pm MST
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Fri, Feb 21, 2025 - 01:00pm to 04:39pm MST
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Thu, Mar 13, 2025 - 08:00am to 11:39am MDT
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Tue, Mar 25, 2025 - 09:00am to 12:39pm MDT
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Mon, Apr 07, 2025 - 11:00am to 02:39pm MDT
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Wed, Apr 23, 2025 - 12:00pm to 03:39pm MDT
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Thu, May 01, 2025 - 01:00pm to 04:39pm MDT
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Tue, May 06, 2025 - 04:00pm to 07:39pm MDT
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Thu, May 29, 2025 - 09:00am to 12:39pm MDT
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Sat, Jun 07, 2025 - 09:00am to 12:39pm MDT
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Wed, Jun 11, 2025 - 11:00am to 02:39pm MDT
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Tue, Jun 24, 2025 - 12:00pm to 03:39pm MDT
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Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For CPAs, EAs, attorneys, financial planners, insurance agents, and bankers
Yellow Book No
Course Developer Arthur Werner
Date Added to Catalog 5/1/24
Original Recording Date 5/1/24
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
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