BCPE THE BEST S CORPORATION, LIMITED LIABILITY, AND PARTNERSHIP UPDATE COURSE BY SURGENT
Practitioners need to keep abreast of all tax changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable knowledge, strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs.
Selected Practice and Reporting Issues: What's new?
A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
Choice of entity issues: is the C corporation a viable choice?
Basis issues: at-risk, passive activities for partnerships and LLCs
Self-employment taxes: are there major changes affecting S corporation shareholders on the horizon?
Debts between entity and the investors: open-account and written debt; defining bona fide debt for back-to-back loans
Impact of net investment income tax on the owners of pass-through entities
Impact of health care changes on pass-through entities
Any late-breaking tax legislation, including how the Affordable Care Act affects tax returns
Review of the year’s most important business tax cases, revenue rulings, PLRs, etc.
Understand the major issues on which taxpayers and the IRS are in conflict
Understand how tax reform affects planning for pass-throughs
Understand what pass-throughs can do in light of health care changes
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 Level of Knowledge: Update Prerequisite: Experience with pass-through entity clients Advanced Preparation: None Credits: 8 Field of Study: Taxes(8) CFP Credit: No