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§199A FINAL REGULATIONS FINALLY DROP: CHOICES, CHOICES – WHICH WAY TO GO?


Total Credits: 8 including 8 Taxes - Technical

Average Rating:
   40
Categories:
ACPEN Industry Institute |  ACPEN Tax Institute |  IRS Approved |  Tax
Faculty:
Bradley Burnett, J.D., LL.M.
Course Levels:
Update
Duration:
8 Hours
License:
Product Setting: Expires 40 day(s) after program date.

Dates


Description

At long last, the (300 page) Final §199A Regs have dropped. What does it mean for 2018 tax returns? Everything. IRS (and Treasury) have thrown down a critical choice at our feet: Choose to apply (to 2018 returns) 08/16/18 proposed regs or 01/18/19 final regs. Which to choose? Take our all-new course (and learn how to choose).

 

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Basic Course Information

Learning Objectives
  • To learn how to choose between the §199A proposed and final regs for 2018 returns and plan to reduce income taxes

Major Subjects
  • Is rental real estate a §199A business or not? New blood on the tracks
  • Optional aggregation (of businesses) to pump up QBI deduction 
  • Aggregation now available at entity (partnership) level - Whoa, Nelly!
  • Differences between proposed and final regs: The breakdown
  • Specifics on how to distinguish and aggregate businesses
  • Differences between proposed and final regs: The breakdown 
  • Effective date(s) of the final regs (choices, choices, choices, choices)

Course Materials

Faculty

Bradley Burnett, J.D., LL.M. Related Seminars and Products


Bradley Burnett practices tax law in Colorado. After undergraduate (Business Administration/Accounting) school and law (J.D.) school, he earned a Master of Laws in Taxation (LL.M.) from the University of Denver School of Law Graduate Tax Program. After stints at national and local accounting firms and a medium sized Denver law firm, he established his own law firm in 1990, He has delivered more than 3,300 presentations on tax law to CPAs, attorneys, EAs and others throughout all fifty U.S. states, Washington, D.C. and seven countries. Bradley served four years as adjunct professor at the University of Denver School of Law Graduate Tax Program, where he pioneered an employment tax course and occasionally pinch-hit in the IRS practice and procedure field. He authors and teaches tax materials for Commerce Clearing House (CCH), has received the Illinois Society of CPAs Instructor Excellence Award and five times has been the most requested, top-rated presenter at annual state CPA tax institutes. His seminar style is briskly paced delivery of practical insights with humor. 


Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For CPAs and interested persons desiring to master sec. 199A
Original Recording Date 04/02/2019
Yellow Book No
Course Developer Bradley Burnett Tax Seminars, Ltd.
Date Added to Catalog 02/19/2019

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org


Instructional Delivery Method Group Internet Based

Promo Video

Reviews

5
4
3
2
1

Overall:      4.6

Total Reviews: 40

Comments

Joseph O - Austin, Texas

"Well done"

Cynthia H

" "

JOHN M - UPPER MARLBORO, Maryland

"I learned quite a lot!"

Alan L

"WONDERFUL SPEAKER"

Serena J

"Very thorough, not rushed, good presentation skills!!"

Robert L

"Best 199A seminar I've attended. "