Recent proposed regulations provide guidance on the Section 199A deduction for qualified business income from pass-through entities, including partnerships and subchapter S corporations. This webinar will cover features of the new proposed regulations important to owners of pass-through entities when calculating or determining eligibility for this important deduction, including the following:
• Understanding important definitions and operational rules
• Determining whether a trade or business is an ineligible specified services trade or business
• Applying the aggregation rules to multiple trades or businesses
• Calculating the amount of the deduction after applying certain limitations
Lisa Zarlenga, Steptoe & Johnson LLP, Washington, DC
Ryan Tucker, Deloitte, Washington, DC
Bryan Keith, Grant Thornton LLP, Washington, DC
Jason Dexter, KPMG, Washington, DC
Allie Petrova, Petrova Law PLLC, Greensboro, NC
Laura Krebs Al-Shathir, Capes Sokol Goodman & Sarachan PC, St. Louis, MO
Thomas Nichols, Meissner Tierney Fisher & Nichols SC, Milwaukee, WI
PLEASE NOTE: To receive CLE credit, each individual attendee must be logged into the webinar interface for the ENTIRE program (including the Q&A). Partial credit is not available for this program. Please see the CLE Informaton page for more details.
$75 for Section of Taxation Members
$150 ABA Member*
$125 Young Lawyers
$125 Government / Academic / Non-Profit
$195 All other registrants
FREE Full-time J.D., LL.M., or M.T. Candidates (No CLE Credit/Webcast Only)
FREE Tax Section Members who are Law Professors
Group Discounts Available: 5 or more: $60 per attendee; 10 or more: $50 per attendee. Please e-mail the tax section (firstname.lastname@example.org) for group registration.
*ABA Member registrants will become Tax Section members for 2018-19.
Fee includes an mp3 audio recording that is available within one week following the program date.
Discounts Available for Group Registrations: Please e-mail the tax section (email@example.com) for more information.
Law Student registrants, who are current nonmembers, will also receive complimentary membership to the ABA and the Section of Taxation.