Total Credits: 4 including 4 Taxes - Technical
The Tax Cuts and Jobs Act (TCJA) added Internal Revenue Code §199A. This Code section creates “pass-through” rules that allows individuals, estates, and trusts may to deduct up to 20% of their qualified business income from sole proprietorships and pass-through entities. Many of your clients will benefit from this deduction. However, IRC §199A has many vague points which needed clarification. On August 8, 2018, the Internal Revenue Service release proposed regulations on IRC §199A. As a practitioner, you need to understand these proposed regulations in order to best serve the needs of your client.
This course will give the practitioner a thorough understanding of Internal Revenue Code §199A and the recently released proposed regulations. The following is an outline of the course topics:
No matter what your experience or skill level is, all practitioners who take this program will find that their ability to understand Internal Revenue Code §199A and the recently released proposed regulations will improve. In addition to attaining a superior comfort level with the pass-through entity deduction and the Internal Revenue Service’s position on IRC§199A, the practitioner will learn how to integrate planning ideas for their clients in this area. As a practitioner, you should not miss this opportunity to improve your ability to expand your practice!
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to firstname.lastname@example.org.
|Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB)||Available after Purchase|
|IRS CE Credit Request Form (0.15 MB)||Available after Purchase|
|Understanding Section 199A: Business Income Deduction_Slides Handout (6.86 MB)||31 Pages||Available after Purchase|
|Understanding Section 199A: Business Income Deduction_Q&A (0.01 MB)||Available after Purchase|
|IRS_Proposed_Regs_Section199A (0.51 MB)||184 Pages||Available after Purchase|
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.
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