Gain a better understanding of how tax reform impacts Section 199A as well as other provisions including basis adjustments, repeal of technical terminations, and new rules for carried interest.
As part of the Tax Reform Act passed last year, new Section 199A has the potential to affect many businesses that operate through a flow-through form, including S corporations, partnerships, and sole proprietorships.
This topic will provide an overview of new Section 199A and discuss some of the issues relating to its application. This information will also discuss some of the other provisions of the new law effecting flow-throughs.
Learning Objectives:
- You will be able to discuss 20% deduction under new section 199A.
- You will be able to review loss limitation rules.
- You will be able to identify the new rules for carried interest.
- You will be able to recognize miscellaneous provisions.
This Live Webinar Covers These Hot Issues:
Introduction
20% Deduction Under New Section 199A
Loss Limitation Rules
New Rules for Carried Interest
Miscellaneous Provisions
- Basis Adjustments
- Repeal of Technical Terminations
- Basis Limitations for Charitable Contributions
Credit Information (Sponsored by Lorman Education Services)
- CPE
- AIPB
- NASBA
- Enrolled Agents
For Detailed Credit Information page click here
Only registered attendee will receive continuing education credit.
Instructor Profile:
Adam Sweet, Eide Bailly LLP
- Principal with Eide Bailly LLP’s National Tax Office
- Practice focuses on the taxation of partnerations and S corporations
- Regularly presents on Tax Reform and its impacts on partnerships and S corporations
- Tax attorney with 9 years’ experience, including 5 years as IRS litigator and 4 years working in the national tax offices of public accounting firms
- Member of CA Bar
- J.D. and LL.M. degrees
- Can be contacted at 509-252-4019 or asweet@eidebailly.com
(Not available outside the US)