After Tax Reform: The Flow-Through Entities Deduction (Section 199A) & the New Choice of Entity Decision
The Tax Cuts and Jobs Act enacted the NEW Section 199A – a deduction for flow-through entities and the NEW regs are here! Many, many additional details are now known. These provisions, as well as others in the TCJA, dramatically impact the choice of entity decision. This course covers IN DETAIL the new Section 199A regs and their IRS interpretations and then integrates that material with other TCJA provisions relevant to the choice of entity decision.
- Have a deeper knowledge of the Tax Cuts and Jobs Act flow-through entities deduction and how it relates to the choice of entity decision.
- Distinguish key planning issues for entities.
- Recognize which clients are candidates for a change in entity.
Practitioners seeking an update on the latest developments related to the flow-through entities deduction and the choice of entity decision and members in industry seeking to keep their knowledge current on those topics.