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Tax Update for Pass-Through Entities: S Corporations, Partnerships and LLCs
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Description
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This event has been pre-approved for CE credit by the CFP Board.
Be prepared for the issues affecting S corporations, partnerships and limited liability companies. Learn about the latest law changes, rulings and pronouncements affecting these pass-through entities. Flow-through taxation is one of the most challenging areas of practice and our discussion leaders will help you navigate this complexity. Provide more value to your clients incorporating the latest changes into your client engagements.
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Objectives
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Upon completion of this course, participants will be able to: Identify and comply with new tax changes during the upcoming tax season Utilize latest tax minimization strategies resulting from recent changes to tax statutes, regulations, cases and rulings
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Highlights
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Latest changes to federal tax statutes, regulations, cases and rulings for pass-through entities Passive loss, At-Risk and basis developments for flow-through entities Compensation and self-employment tax developments for flow-through owners Highlights of the differences in treatment between the various pass-through entities: formation, operationsand distributions Review troublesome areas of S corporation conversion compliance including: built-in gains, excess passive income and LIFO recapture Late breaking tax legislation
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Designed For
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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
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Recommended
CPE Credits
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8
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Prerequisites
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Familiarity with federal tax issues for flow-through entities
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Event Id / Acronym
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10TUPTE
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Course Level
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Update
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Field(s) of Study
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Taxes
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Producer
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AICPA
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Instructor
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© 2010 Business Learning Institute, an affiliate of MACPA
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