COURSE #: 2019061922
Nonmembers CPAs pay an additional $21.25 per credit hour for CE classes; nonmember CPAs will be held responsible for paying this additional amount.
The Treasury Department and the IRS have released final regulations and other guidance under Section 199A, but numerous questions remain.
The presenters will discuss
- the current guidance under Section 199A
- areas for future guidance, and
- planning possibilities
Attendees will benefit by being able to help their clients effectively utilize the Section 199A deduction.
- to understand how the 199A deduction operates
- to prepare for client questions regarding how to maximize the 199A deduction
- to determine if clients are subject to any of the limitations on the 199A deduction
- to understand the technical issues under 199A that have not been fully addressed by IRS guidance
Prerequisites: The method of presentation is group-live instruction and the program level is intermediate. There are no prerequisites for this course nor is there any advanced preparation required.