The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent On-Demand Webcast

Overview

This year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. Continually updated to reflect enacted legislation.

Highlights

Coverage of The SECURE 2.0 Act of 2022
Comprehensive coverage of the Inflation Reduction Act of 2022
Timely coverage of breaking tax legislation
Schedules K-2 and K-3 reporting requirements
SBA Disaster Loans (Hurricane Ian)
Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations
Overview of the economics and tax consequences of crowdfunding campaigns
The Centralized Audit Regime
Selected Practice and Reporting Issues: What’s new?
A review of recent cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
Choice of entity issues
Partnership Agreements - qualified income offset and unlimited deficit restoration clauses
Employee vs independent contractor considerations that companies should be aware of, including the new DOL proposed rulemaking
A review of like-kind exchange transactions under §1031
IRC §163(j) considerations in 2022
State and local taxes: pass-through entity workarounds
Carried interest
Accounting method reform
Special basis adjustments, including comprehensive examples
Impact of the net investment income tax on the owners of pass-through entities
Review of the most important business tax cases, revenue rulings, PLRs, etc.

Prerequisites

Experience with pass-through entity clients

Designed For

All tax practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes affecting their business clients or employers