Live Stream: S Corporation, Limited Liability and Partnership Update

421 | Livestream | 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 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. In addition, this course will discuss current trends and emerging issues, helping practitioners stay informed about relevant and significant topics that may impact their clients. Continually updated to reflect enacted legislation.

Credits

Number of Credits	Type of Credits
8.00	Taxes
6.75	CLE

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 and Experimental Expenditures
New FinCEN reporting requirements in 2024
Employee versus 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

Prices

Member (Early Bird): $299.00
Non-Member (Early Bird): $399.00

Member: $299.00
Non-Member: $399.00

Your Price: $399.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.

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I want to receive CLE credits

$30.00

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Instructors

Christopher T. Wills

Chris is a partner with MillerSearles LLC. He has been affiliated with the firm, as well as its predecessor, for over 20 years. Prior to that time, Mr. Wills had approximately 4 years of "Big 4" experience in a tax department with KPMG Peat Marwick. He graduated in 1989 from the University of Maryland with a Bachelor of Science degree, Magna Cum Laude.

Mr. Wills' primary area of expertise includes individual and corporate tax planning and consulting. He is the tax partner in the firm who spends much of his time researching technical tax issues as well as reviewing business and individual tax returns. He has worked with numerous industries including warehousing and logistics, health care, and retail and wholesale sales.

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