Webinar: The Best S Corporation, Limited Liability, and Partnership UpdateCourse
WS190 | Course | Update | Scheduled
Description
This year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers, and this enl
Credits
| Number of Credits | Type of Credits |
|---|---|
| 8.00 | Taxes |
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
Prerequisites
Experience with pass-through entity clients
Highlights
- Comprehensive coverage of the Inflation Reduction Act, including:
- The Corporate Alternative Minimum Tax, The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, and Credit for Qualified Commercial Clean Vehicles
- Comprehensive coverage of the SECURE 2.0 Act with a focus on provisions applicable to employers
- Retirements and redemptions: considerations for partnerships and S corporations
- Timely coverage of breaking tax legislation
- Schedules K-2 and K-3 reporting requirements, including the 2022 domestic filing exception and Form 1116 exemption
- Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations, with examples of how to calculate stock basis
- Overview of the economics and tax consequences of crowdfunding campaigns
- Selected Practice and Reporting Issues: What’s new?
- A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
- New Form 1099-K reporting requirements
- Bonus depreciation
- Section 163(j)
- Section 174 Research & Experimental Expenditures
- New FinCEN reporting requirements in 2024
- 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
- Special basis adjustments, including comprehensive examples
Objectives
- Understand the major issues on which taxpayers and the IRS are in conflict
- Understand recent IRS guidance and legislation impacting pass-through entities
Preparation
None
Notes
This webinar is provided by Surgent. After registering for the course, you will receive an email from Surgent with instructions for logging in to the webinar and obtaining your eMaterials.
You may confirm that your computer meets the minimum requirements by visiting: https://www.surgentcpe.com/webinartest/.
Prices
- Member (Early Bird)
- $299.00
- Non-Member (Early Bird)
- $299.00
- Member
- $299.00
- Non-Member
- $299.00