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Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCs (TPGS)

Monday, May 12, 2025
09:00 AM - 05:00 PM (Eastern)

Michael Frost, CPA

  • Format Webinar
  • Credits 8.00
  • Level Intermediate
  • Field of Study Taxes (8)

$279.00

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Overview

As long as LLCs, partnerships, and S corporations form the backbone of many CPAs’ practices, in-depth knowledge of all tax aspects of these entities will be essential. The purpose of this practical course is to focus on planning issues in creating, operating, and liquidating S corporations, partnerships, and LLCs. This course is essential for CPAs in public accounting and industry who advise these entities or their investors.

Major Topics:

  • Update on latest cases, rulings, and regulations including the final regs
  • Provisions of Revenue Procedure 2022-19: Relief for S corporations
  • Legislative update on retirement plan changes of the SECURE Act 2.0
  • How to handle liabilities of LLCs
  • Planning opportunities and pitfalls in determining basis and amounts at risk -- recourse and nonrecourse debt issues for LLCs, and much more
  • Section 199A pass-through deduction planning
  • Partnership planning -- Structuring partnership distributions and transfers of interests
  • Optional basis adjustments -- §§754 and 732(d)
  • Planning for the utilization of §179 and for the scheduled phase out of bonus depreciation 
  • Basis, distribution, redemption, and liquidation issues of S corporations
  • Compensation in S corporations
  • Sale of a partnership -- the best planning concepts
  • What you need to know about family pass-throughs -- Estate planning, family income splitting, and compensation planning
  • Partnership and LLC allocations
  • A brief look at possible future changes to the taxation of pass-through entities
  • The who, what, when, where, and how of the new FinCEN BOI reporting requirements

Learning Objectives

  • Identify current issues that practitioners are most often called on to address
  • Be familiar with planning techniques employed in dealing with the life cycle of pass-through entities
  • Distinguish the roles S corporations and partnerships/LLCs play in the changing tax environment
  • Evaluate the impact of recent legislation, guidance, and judicial decisions
  • Identify planning opportunities under current laws and regulations
  • Be familiar with the results of the case studies that reinforce key learning points
  • Be familiar with retirement plan provisions of the SECURE Act 2.0

Who should take this course:

Accounting and Financial Professionals in public accounting and industry who want to learn planning strategies relevant to S corporations, partnerships, and LLCs

A basic course in partnership theory and S corporation theory

None

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