The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent – Webcast
Overview
This year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable strategies, techniques, innovative tax-planning concepts, income generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. In addition, this course will discuss current trends and emerging issues, helping practitioners stay informed about relevant and significant topics that may impact their clients. Continually updated to reflect enacted legislation.
NOTE: This course qualifies for IRS CE (PTIN) credit. To receive IRS CE credit, please email your PTIN to profdev@orcpa.org at the end of the course. Surgent will report credit at the end of each quarter.
If you have questions, you can contact Professional Development at 503-641-7200, ext. 3 or email profdev@orcpa.org.
Highlights
- Comprehensive coverage of the Inflation Reduction Act, including:
- The Corporate Alternative Minimum Tax, The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, §45L New Energy Efficient Home Credit, Electiv Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements
- Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes
- Comprehensive coverage of the SECURE 2.0 Act with a focus on provisions applicable to employers
- Thinking beyond §163(j) -- Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions
- Retirements and redemptions: considerations for partnerships and S corporations
- Timely coverage of breaking tax legislation
- Selected Practice and Reporting Issues: What’s new?
- A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
- Form 1099-K reporting requirements
- Bonus depreciation in 2024
- Section 174 Research & Experimental Expenditures -- new guidance under Notice 2023-63 and Notice 2024-12
- New FinCEN reporting requirements in 2024
- A review of like-kind exchange transactions under §1031
Prerequisites
Experience with pass-through entity clients
Designed For
All tax practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes affecting their business clients or employers
Objectives
- Understand the major issues on which taxpayers and the IRS are in conflict
- Understand recent IRS guidance and legislation impacting pass-through entities
Leader(s):
Leader Bios
Pamela Davis-Vaughn, Surgent CPE
Pamela (Pam) J. Davis-Vaughn, sometimes known as the Fabulous Tax Babe, loves providing accounting, tax, and consulting services to clients across the United States from her office in Dallas, Texas. Her experience as an entrepreneur covers organic farming in upstate New York, a direct mail and printing business in Dallas, and working in the oil fields in Kansas, Oklahoma, Arkansas, and Texas. She has also worked as a CFO in the Telecom industry, a tax and accounting manager for a large independent oil and gas company, and a CFO of a direct mail and printing company. Pam has taught CPE for several years as well as designed and taught multi-state tax classes for Division 1 schools in Texas. She has also authored books and articles on multi-state tax. She worked at KPMG in Multi-State Tax as well as the M&A Department and another regional public accounting firm in Dallas. She holds a BS degree in Business and Accounting from the University of Kansas and an MBA from Wichita State University. Pam has also completed post-graduate work in international tax at New York University. She holds a license to practice in Kansas, Texas, and New York.
Revised (11/21/23)
Non-Member Price $390.00
Member Price $315.00