On Wednesday, August 8th the Service published proposed regulations on 199A. This guidance will focus on aggregation rules, anti-abuse rules, the general rules, and the definition of specified services.
The best way to prepare for this significant development is to first, refresh your understanding on the current 199A rules. An then, join nationally recognized 199A expert Bob Keebler in his webinar where he will cover how the proposed regulations change our understanding of the 199A landscape
Upon successful completion of this course, participants will be able to:
- Learn from a policy perspective, what Treasury/IRS is hoping to achieve with its section 199A guidance
- Learn how the guidance changes our prior understanding of what is a 'specified service trade or business'
- Learn how the guidance impacts 199A's aggregation rules
- Learn how the guidance impacts the application of the W-2 wage limitation for various entities
- Learn how the anti-abuse rules operate and what advisors need to be mindful of
- Learn the changes to the accuracy-related penalty
- Learn how the guidance will force advisors to rearrange prior planning
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