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Restructuring Under Section 199A

Gain an in-depth explanation of I.

R.C. Section 199A and identify how it effects the determination of entity choice.With the changes that have come into play with I.R.C. Section 199A many businesses now struggle with determining the best entity choice. This topic will provide an in-depth explanation of I.R.C. Section 199A and identify how it effects the determination of entity choice. It will explore the positive and negative of Section 199A as it relates to entities that are taxed as sole proprietors, partnerships and S-corporations. It will then compare all three to the new reduced corporate tax. At the end of the material you will have a better understanding of Section 199A.

Runtime: 98 minutes
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Why Lorman?

Over 33 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

199A An Introduction

  • Defining 199A to Understand the Benefits Provided by the New Section of the I.R.C.
  • Reviewing the Rules of Section 199A to Fully Understand the Restrictions and Definitions of the New Code Section

What Is a Business' Best Option Under 199A Regarding the Corporate Structure

  • The Benefits to Each Entity Choice Under Section 199A
  • The Disadvantages to Each Entity Choice Under Section 199A
  • Is It Worth Changing an Entity's Taxation Choice Based Upon the New 199A Statute?

How Can One Maximize the Benefits of Section 199A?

  • The Best Provisions to Include in the Company's Agreement to Maximize the Benefits Under 199A
  • How Can We Change Current Documents to Maximize the Savings Under Section 199A?
  • How Can We Avoid Any Unknown Traps Under Section 199A?
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Why Lorman?

Over 33 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 December 16, 2019.

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

  • Enrolled Agents 2.0
     
  • This program qualifies for 2.0 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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Why Lorman?

Over 33 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

Robb A. Longman, Esq.

Robb A. Longman, Esq.

Longman & Van Grack, LLC

  • Managing member of Longman & Van Grack, LLC, a Bethesda, Maryland law firm
  • Practices in the area of tax controversy and planning, business representation and estate planning
  • Represents his clients before the U.S. Tax Court, Maryland Tax Court, Internal Revenue Service and state taxing agencies; in addition, he assists his clients in structuring business deals and estate planning
  • Regular speaker for the American Bar Association, tax section on several issues such as structuring the sale of business, Section 199A and ethics
  • Written numerous articles for the Practical Tax Lawyer and other ABA publications
  • Currently the secretary of the American Bar Association’s tax section and has been the chair of the Maryland State Bar Association’s tax section
  • Can be contacted at 240-324-7705 or [email protected]
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Product ID: 406715
Published 2019
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