Seminar Course Description

Annual Tax Update: Corporations and Pass-Through Entities

Locations

CITY STATE DATES OFFERED STATE SOCIETY WEBSITE
Little Rock Arkansas Nov 12, 2020 ARCPA
Denver Colorado Nov 16, 2020 COCPA
Glenwood Springs Colorado Dec 15, 2020 COCPA
New Jersey Dec 07, 2020 NJCPA
Minot North Dakota Dec 07, 2020 NDCPAS
Brentwood Tennessee Nov 19, 2020 TSCPA

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 Objective

When you complete this course you will be able to:

  • 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.

Topics Dicussed

  • Latest changes to federal tax statutes, regulations, cases, and rulings for passthrough 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
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COURSE CODE

ATCP

FIELD OF STUDY

  • Taxation

CPE CREDIT HOURS

8

KNOWLEDGE LEVEL

Update

INTENDED AUDIENCE

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.

PREREQUISITE

Familiarity with federal tax issues for various entities

ADVANCED PREPARATION

None

DELIVERY METHOD

Group Live, Self-Study Text, Webcast

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Contact State Societies for Public Seminar Pricing and Additional Information

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