Everything that You Need to Know About the New Pass-Through Entity Rules (IRC §199A)

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Description

Everything that You Need to Know About the New Pass-Through Entity Rules (IRC §199A)

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Internal Revenue Code §199A (introduced by the Tax Cuts and Jobs Act of 2017)   significantly changed the rules regarding pass-through entities. Many practitioners do not feel comfortable with their understanding of these changes.     This course will thoroughly discuss everything that you need to know about IRC §199A as well as show the practitioner how to give planning ideas for your clients who own pass-through entity businesses.

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to [email protected]

Basic Course Information

Major Subjects

  • Definition of a Pass-Through Entity
  • The “20% Deduction” Computation
  • Eligible (Qualified) Business Income Limitation
  • Taxable Income Limitation 
  • Excess Income Limitation
  • Specified Service Trade or Business (“SSTB”) issues
  • Regulation issues
  • Planning opportunities

Learning Objectives

  • To teach the practitioner how to help pass-through entity clients how to navigate Internal Revenue Code §199A

Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.  In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.  Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.

Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.

 

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Everything that You Need to Know About the New Pass-Through Entity Rules (IRC §199A)

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