Advanced IRC 199A: A Case Study Approach

2 Credits: Taxes


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Advanced IRC 199A: A Case Study Approach

Course Level
CPE Credits

2 Credits: Taxes

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
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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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Course Specifics

Course ID
Revision Date
September 8, 2022

A basic understanding of Section 199A

Advanced Preparation


Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02179-22-O
IRS Federal Tax Law Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1353
CTEC Federal Tax Law Credits: 2

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at

Meet The Experts

Robert Keebler Headshot

Robert 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 …