Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCs
Monday, May 12, 2025
8 a.m.-4 p.m. Central
8 CPE (8 technical) | 8 IRS CE
Course code: 25WS-0174
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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.
Major subjects
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Update on latest cases, rulings, and regulations including the final regs
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Provisions of Revenue Procedure 2022-19: Relief for S corporations
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Legislative update on retirement plan changes of the SECURE Act 2.0
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How to handle liabilities of LLCs
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Planning opportunities and pitfalls in determining basis and amounts at risk -- recourse and nonrecourse debt issues for LLCs, and much more
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Section 199A pass-through deduction planning
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Partnership planning -- Structuring partnership distributions and transfers of interests
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Optional basis adjustments -- Section Section 754 and 732(d)
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Planning for the utilization of Section 179 and for the scheduled phase out of bonus depreciation
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Basis, distribution, redemption, and liquidation issues of S corporations
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Compensation in S corporations
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Sale of a partnership -- the best planning concepts
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What you need to know about family pass-throughs -- Estate planning, family income splitting, and compensation planning
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Partnership and LLC allocations
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A brief look at possible future changes to the taxation of pass-through entities
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The who, what, when, where, and how of the new FinCEN BOI reporting requirements
Learning objectives
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Identify current issues that practitioners are most often called on to address
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Be familiar with planning techniques employed in dealing with the life cycle of pass-through entities
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Distinguish the roles S corporations and partnerships/LLCs play in the changing tax environment
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Evaluate the impact of recent legislation, guidance, and judicial decisions
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Identify planning opportunities under current laws and regulations
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Be familiar with the results of the case studies that reinforce key learning points
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Be familiar with retirement plan provisions of the SECURE Act 2.0
Who should take this program?
- Accounting and financial professionals in public accounting and industry who want to learn planning strategies relevant to S corporations, partnerships, and LLCs
Pricing
|
Standard Member Fee |
$279.00
|
 Standard Nonmember Fee |
$279.00
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