Surgent's S Corporation, Partnership, and LLC Tax UpdateSU0092 25

 

Surgent's S Corporation, Partnership, and LLC Tax Update

May 1st, 2025 - April 30th, 2026 @ -

Member Price $79
Non-Member Price $109
If you are a member, please login to activate member pricing.

Credits

4

Description

If you are a practitioner who wants the latest information on tax changes affecting your business clients or employers, then you should take this enlightening course. You will learn invaluable knowledge, strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. Continually updated to reflect enacted legislation.

Objectives

  • Understand the current planning issues for businesses
  • Understand how recent legislation impacts planning for pass-throughs
  • Understand what pass-throughs can do in light of tax law changes 

Major Subjects

  • Timely coverage of breaking tax legislation
  • Guidance on the impact of recent legislation on S corporations and partnership entities
  • Form 1099-K reporting requirements
  • Thinking beyond section 163(j) - Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions
  • Bonus depreciation in 2024
  • Section 174 Research and Experimental Expenditures
  • New FinCEN reporting requirements in 2024, including recently updated FAQs
  • Decentralized Autonomous Organizations (DAOs)
  • A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships

Prerequisites

Experience with pass-through entity clients