Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCS

Course Details

Date

Friday, October 18, 2019

8:30am – 4:30pm
(Registration: 8:00am)

Location

Prince Waikiki

100 Holomoana Street

Honolulu, HI 96815

808-956-1111

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Course Number

TPGS

CPE Credit

8.0 hours CPE credit

Instructor

Level of Knowledge

Intermediate

Vendor

Surgent McCoy CPE, LLC

Prerequisites

A basic course in partnership theory and S corporation theory

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.

Highlights

Update on latest cases, rulings, and regulations

How to handle liabilities of LLCs

Planning opportunities and pitfalls in determining basis -- recourse and nonrecourse debt issues for LLCs, and much more

Planning for the provisions of the Tax Cuts and Jobs Act of 2017, including entity choice reevaluation

Partnership planning -- Structuring partnership distributions and transfers of interests

Optional basis adjustments -- 754 and 732(d)

Update on Small Business Health Reimbursement Arrangements

How to take advantage of the new 179 and bonus depreciation rules of the Tax Cuts and Jobs Act of 2017

Basis, distribution, redemption, and liquidation issues of S corporations

Compensation in S corporations

Sale of a partnership -- the best planning concepts

What you need to know about family pass-throughs -- Estate planning, family income splitting, and compensation planning

Partnership and LLC allocations

Other provisions of the Tax Cuts and Jobs Act of 2017, with emphasis on its impact on pass-throughs and their owners

Objectives

Identify current issues that practitioners are most often called on to address

Be familiar with planning techniques employed in dealing with the life cycle of pass-through entities

Distinguish the roles S corporations and partnerships/LLCs play in the changing tax environment

Evaluate the impact of the Tax Cuts and Jobs Act of 2017 on pass-through entities

Be familiar with the results of the case studies that reinforce key learning points

Designed For

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

Course Pricing

Early Registration Member Fee

Applicable if you are a HSCPA member in good standing and register by October 3, 2019.

$280.00
Member Fee

Applicable if you are a HSCPA member in good standing.

$330.00
Early Registration Non-Member Fee

Applicable if you are not a HSCPA and register by October 3, 2019.

$430.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$480.00
Neighbor Island Discount

Applicable for Neighbor Island members in good standing

-$100.00
Associate Neighbor Island Discount

Applicable for Associate Neighbor Island members in good standing

-$50.00
Your Price $430.00

CPE Choice

Learn more about CPE Choice.
CPE Choice Fee $250.00

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