White Paper

23 Pages
  • 23 Pages

The Qualified Business Income Deduction (Section 199A) - Interim Guidance

 

How does the QBI deduction work?

The Tax Cuts and Jobs Act was signed into law by President Trump on December 22, 2017. The law generally goes into effect for taxable years beginning after December 31, 2017. One of the overriding purposes of the TCJA is to reduce the United States income tax rates on business income earned in the United States. The white paper summarizes the tax rate reductions and explains what QBI is and how the deduction works.

Agenda

Faculty

Morris N. Robinson, Esq., CPA, LL.M.

Morris N. Robinson, Esq., CPA, LL.M.

M. Robinson & Company, P.C.

  • Founder of M. Robinson & Company, P.C., Tax Law Specialists, a tax firm located in Boston's financial district since 2005
  • Experienced tax lawyer and certified public accountant with more than 30 years of tax law practice
  • Focuses his practice on federal, international, and multistate taxation of businesses and individuals; this includes tax planning for the sale of businesses and resolving highly complex tax issues under the Offshore Voluntary Disclosure Program
  • Frequent speaker in front of local and national audiences on topics ranging from family-oriented tax planning to the tax and legal issues facing retirees living overseas
  • Written numerous publications including “State Voluntary Disclosure Programs: An Overview,” Tax Analysts, State Tax Notes (January 18, 2016) and “Use State Voluntary Disclosure When Complying with Expanded Nexus,” Tax Analysts, State Tax Notes (February 29, 2016)
  • Member of the American Academy of Attorney-Certified Public Accountants (president, New England Chapter), Boston Bar Association (Federal Tax Committee), and Massachusetts Society of Certified Public Accountants (State and Federal Tax Committees)
  • J.D. and LL.M degrees, Boston University School of Law; B.S. degree, Babson College
  • Can be contacted at 617-428-0055, [email protected], on LinkedIn®: https://www.linkedin.com/in/morrisrobinson, or on Twitter®: @MRobinsonCo

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today

Access to all training products $699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.