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Webcast
2
Intermediate
Taxes
A basic understanding of Section 199A

Course Description

Understanding and planning with the new Section 199A 20% pass-through business deduction is one of the largest opportunities in the Tax Cuts and Jobs Act. This webinar will explore the mathematics of the deduction with an iterative case-study approach:

  • Application of the W-2 Wage limitation for various entities
  • Application of the Qualified Property limitation and how to avoid the threshold test(s)
  • Spinning out practice real estate
  • Spinning out non-service business interests
  • Using S-Corps to meet the wage test
  • Understanding the Service Business limitation and how to reduce income
  • Planning to reduce taxable income to increase the 199A deduction
  • Planning on an entity-by-entity basis
  • Understanding the new tax-adjusted cost of using leverage
  • Using trusts to manage the deduction




Instructor

Robert Keebler, CPA, AEP, MST, CGMA

Robert Keebler

Robert S. Keebler, CPA/PFS, AEP (Distinguished), CGMA, MST is a partner with Keebler & Associates, LLP and the current chairman of the AICPA Advanced Estate Planning Section. In 2007 he was inducted into the Estate Planning Hall of Fame of National Association of Estate Planners & Councils. He has also been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the IRS in the private letter ruling process and in estate, gift and income tax examinations and appeals, and he has received more than 200 favorable private letter rulings including several key rulings of “first impression.”

Mr. Keebler is the author of over 100 articles and columns and is the editor, author, or co-author of many books and treatises on wealth transfer and taxation. He has been a speaker at national estate planning and tax seminars for over 20 years, including the AICPA’s Estate Planning, High Income, and Advanced Financial Planning Conferences; ABA Conferences; NAPEC Conferences; The Notre Dame Estate Planning Conference; and the Heckerling Estate Planning Institute.



Course Specifics

Taxes
Aug 29, 2018
A basic understanding of Section 199A
WC18186491
None


Compliance Information

103220
Qualifies for CA Fraud: No


Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Understand the basics of the deduction and how to plan for it
  • Understand how reducing or spreading out taxable income increases the deductions
  • Understand the basics of choice of entity and the regulatory aggregation election




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