Annual Tax Update: Corporations and Pass-Through Entities
Description
Be prepared before the tax season starts! Find out about the latest federal tax law changes, court decisions, and IRS pronouncements related to partnerships, LLCs, and C and S Corporations. In this webcast, our discussion leaders will identify ways to integrate the latest tax law changes into planning and compliance engagements and help you provide more value-added services to your clients. With the ever-changing tax laws and their increased complexity, you can’t afford to miss this course!
Learning Objectives
Identify new tax changes affecting the upcoming tax season~
Apply the
latest planning ideas resulting from recent changes to tax statutes,
regulations, cases, and rulings~
Major Topics
Latest changes to federal tax statutes, regulations, cases, and rulings for pass-through entities and C Corporations
Passive loss, at-risk and basis developments for flow-through entities
The latest on reasonable compensation issues for corporate shareholder/ employees and the latest about self-employment issues for partners and LLC members
New developments in the capitalization versus expense debate
Property transactions: depreciation and amortization, gains and losses
Planning for the use of nontaxable transactions to defer tax liability
Accounting methods and periods
Compensation issues: fringe benefits, pensions, and profit-sharing plans
Practical, time-saving return preparation tips from leading tax practitioners
Late-breaking tax legislation
Provider
AICPA
Course Level
Update
Professional Area of Focus
Tax
CPE Field of Study
Taxes
8
Who Should Attend
Tax practitioners in public practice and industry who need to stay on top of the latest changes
Instructor(s)
William Harden
Prerequisites
Familiarity with federal tax issues for various entities
