No programs are for sale on this catalog.
In order to purchase one of our programs, please visit catalog.acpen.com.
Understanding the new Pass-Through Entity Rules
Total Credits: 1 including 1 Taxes - Technical
- Average Rating:
- 0
- Categories:
- ACPEN Industry Institute | ACPEN Tax Institute | Tax
- Speaker:
- Arthur Werner
- Course Levels:
- Intermediate
- Duration:
- 1 Hr
- Product Type:
- Live Webcast Replay
- License:
Description
The Tax Cuts and Jobs Act of 2017 has made significant changes to the Internal Revenue Code. Specifically, the Act made major changes to how a practitioner must deal with pass-through entities. The Act creates a new method of computing taxes for a pass-through entity, and the computation is difficult to understand. This course teaches the practitioner how to compute the new tax on pass-through entities.
Basic Course Information
Learning Objectives ▪ To teach the practitioner how to compute the new tax on pass-through entities.Major Subjects
- C Corporation Tax Changes
- Definition of a Pass-Through Entity
- The “20% Deduction” Computation
- Eligible (Qualified) Business Income Limitation
- Taxable Income Limitation
- “Specialized Service Trade or Business”
- The “Non-Specialized Service Trade or Business” Limitation
Course Materials
| Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB) | Available after Purchase | ||
| Understnding the New Pass-Through Entity Rules slides (8.57 MB) | 6 Pages | Available after Purchase |
| Understanding the new Pass-Through Entity Rules_Q&A (0.01 MB) | Available after Purchase | ||
Speaker
Arthur Werner Related Seminars and Products
Werner-Rocca Seminars, Ltd.
Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals. In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University. Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.
Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.
Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For
CPAs, EAs, Attorneys, and other Tax Practitioners
Yellow Book No
Course Developer Arthur Werner
Date Added to Catalog 02/19/2018
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.