Overview
If you are a practitioner who wants the latest information on tax changes affecting your business clients or employers, then you should take this enlightening course. 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. Continually updated to reflect enacted legislation.
Major Topics:
- Coverage of The SECURE 2.0 Act of 2022
- Comprehensive coverage of the Inflation Reduction Act of 2022
- Timely coverage of breaking tax legislation
- Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations
- A review of like-kind exchange transactions under section 1031
- Guidance on the impact of recent legislation on S corporations and partnership entities
- Review of section 465 at-risk and section 469 passive activity loss limitation rules
- Partnership Audits
- Section 163(j) considerations in 2022
- Accounting method reform
- A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
Learning Objectives
- Understand the current planning issues for businesses
- Understand how recent legislation impacts planning for pass-throughs
- Understand what pass-throughs can do in light of tax law 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
Prerequisite:
Experience with pass-through entity clients
Advanced Preparation:
None