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How the Tax Bill Affects Section 199

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.

Runtime: 59 minutes
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

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
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More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on March 23, 2018.

Call 1-866-352-9540 for further credit information.

  • Enrolled Agents 1.0
     
  • This program qualifies for 1.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
     

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Adam Sweet

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 [email protected]
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 402182
Published 2018
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