S Corporation, Limited Liability, and Partnership Update
319 | Course | Update | Scheduled
Description
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. Continually updated to reflect enacted legislation.
A Live Stream version of this event is available here.
Credits
| Number of Credits | Type of Credits |
|---|---|
| 8.00 | Taxes |
| 6.75 | CLE |
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
Prerequisites
Experience with pass-through entity clients
Highlights
- Timely coverage of breaking tax legislation
- Schedules K-2 and K-3 reporting requirements
- The centralized audit regime
- Selected practice and reporting Issues: What's new?
- A review of recent cases, rulings and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
- Choice of entity issues, with special consideration of recent legislation and proposed legislation
- Employee versus independent contractor considerations that companies should be aware of
- Detailed review of 465 at-risk and 469 passive activity loss limitation rules
- IRC 163(j) and 461(l)
- Impact of the net investment income tax on the owners of pass-through entities
- Review of the most important business tax cases, revenue rulings, PLRs, etc.
- Coverage of the Inflation Reduction Act of 2022
Objectives
- Understand the major issues on which taxpayers and the IRS are in conflict
- Understand recent IRS guidance and legislation impacting pass-through entities
Prices
- Member (Early Bird)
- $299.00
- Non-Member (Early Bird)
- $399.00
- Member
- $349.00
- Non-Member
- $449.00
Instructors
Christopher T. Wills
Chris is a partner with MillerSearles LLC. He has been affiliated with the firm, as well as its predecessor, for over 20 years. Prior to that time, Mr. Wills had approximately 4 years of "Big 4" experience in a tax department with KPMG Peat Marwick. He graduated in 1989 from the University of Maryland with a Bachelor of Science degree, Magna Cum Laude.
Mr. Wills' primary area of expertise includes individual and corporate tax planning and consulting. He is the tax partner in the firm who spends much of his time researching technical tax issues as well as reviewing business and individual tax returns. He has worked with numerous industries including warehousing and logistics, health care, and retail and wholesale sales.
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