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

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Category:
ACPEN Industry Institute | ACPEN Tax Institute | IRS Approved | Tax
Faculty:
Arthur Werner
Course Levels:
Intermediate
Duration:
4 Hours
License:
Access for 30 day(s) after program date.

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

mportant CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB) Available after Purchase
IRS CE Credit Request Form (0.13 MB) Available after Purchase
Everything that You Need to Know_Slides (611.6 KB) Available after Purchase
IRS CE Credit Request Form (137 KB) Available after Purchase
Everything that You Need to Know_Q&A (12.7 KB) Available after Purchase

Arthur Werner
rthur 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.

What is Everything Else?

Everything Else is a product category on Amazon that is meant to be a catch-all for items that don’t fit into any other categories. Over time, as the Amazon catalog has grown and more specific product categories have been added, Everything Else has become less useful and more of a junkyard for cast off and forgotten listings.

Until recently, however.

Why are items listed in Everything Else when they shouldn’t be?

The answer to this is fairly simple. Some sellers are using Everything Else as an opportunity to get around Amazon’s gated category requirements. For example, DVDs with an MSRP of over $25 are now gated  Selling certain products and bran… More and require permission to list. So we’ve seen some sellers create new listings in Everything Else to get around these requirements. We’ve noticed similar “workarounds” for other gated or restricted  Selling certain product categorie… More categories as well.

Amazon doesn’t like this. It just makes the catalog more of a mess than it already is and ends up creating a worse customer experience.

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

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