Course ID: ATCP

Annual Tax Update: Corporations and Pass-Through Entities


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. 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

DESIGNED FOR
Tax practitioners in public practice and industry who need to stay on top of the latest changes in the federal tax law as they relate to pass-through entities and C Corporations

PREREQUISITES
Familiarity with federal tax issues for various entities

COURSE PRODUCER
AICPA

CPE CREDITS
8.0

LEVEL
Update

This course is available to be scheduled as:

Group Internet Based: Webcast Group Live Webcast
 

Let's Roll!

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Or, contact BLI: 888-481-3500 or learn@blionline.org