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Surgent’s Annual Tax-Planning Guide for S Corporations, Partnerships, (in collaboration with the FICPA)

Description

As long as LLCs, partnerships, and S corporations form the backbone of many CPAs’ practices, in-depth knowledge of all tax aspects of these entities will be essential. The purpose of this practical course is to focus on planning issues in creating, operating, and liquidating S corporations, partnerships, and LLCs. This course is essential for CPAs in public accounting and industry who advise these entities or their investors.

Learning Objectives

<li<span style="font-size: 16px; font-family: Times New Roman"Identify current issues that practitioners are most often called on to address</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Be familiar with planning techniques employed in dealing with the life cycle of pass-through entities</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Distinguish the roles S corporations and partnerships/LLCs play in the changing tax environment</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Evaluate the impact of recent legislation, guidance, and judicial decisions</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Identify planning opportunities under current laws and regulations</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Be familiar with the results of the case studies that reinforce key learning points</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Be familiar with retirement plan provisions of the SECURE Act 2.0</span </li</span</ul</ul
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Major Topics

<li<span style="font-size: 16px; font-family: Times New Roman"Update on latest cases, rulings, and regulations including the final regs</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Legislative update on retirement plan changes of the SECURE Act 2.0</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"How to handle liabilities of LLCs</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Planning opportunities and pitfalls in determining basis and amounts at risk — recourse and nonrecourse debt issues for LLCs, and much more</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Section 199A pass-through deduction planning</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Partnership planning — Structuring partnership distributions and transfers of interests</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Optional basis adjustments — §§754 and 732(d)</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Planning for the utilization of §179 and for the scheduled phase out of bonus depreciation beginning in 2023</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Basis, distribution, redemption, and liquidation issues of S corporations</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Compensation in S corporations</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Sale of a partnership — the best planning concepts</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"What you need to know about family pass-throughs — Estate planning, family income splitting, and compensation planning</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"Partnership and LLC allocations</span
</li<li<span style="font-size: 16px; font-family: Times New Roman"A brief look at possible future changes to the taxation of pass-through entities</span </li</span</ul</ul
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Provider
Maryland Association of CPAs
Course Level
Intermediate
Professional Area of Focus
Tax
Taxation
CPE Field of Study
Taxes
8
Who Should Attend

Accounting and Financial Professionals in public accounting and industry who want to learn planning strategies relevant to S corporations, partnerships, and LLCs

Prerequisites

A basic course in partnership theory and S corporation theory

Location
Live Online – via FICPA On24 Link
Event Information
When
Oct 27, 2023
8:30 am - 4:00 pm EDT
Location
Live Online – via FICPA On24 Link
Total CPE Credits
8
Format
Live Webcast

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$ (% off)
$275.00

NON-MEMBER


$ (% off)
$400.00
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Surgent’s Annual Tax-Planning Guide for S Corporations, Partnerships, (in collaboration with the FICPA)


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