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Course Detail

The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent (BCPE)


This year more than ever 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 knowledge, strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. Continually updated for developments.


Continuing coverage of the impact of the Tax Cuts and Jobs Act on S corporations and partnership entities including coverage of Section 199A Selected Practice and Reporting Issues: What's new? A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships Basis issues: at-risk, passive activities for partnerships and LLCs Debts between entity and the investors: open-account and written debt; defining bona fide debt for back-to-back loans Impact of the net investment income tax on the owners of pass-through entities Any late-breaking tax legislation Review of the most important business tax cases, revenue rulings, PLRs, etc.


Understand the major issues on which taxpayers and the IRS are in conflict Understand how tax reform affects planning for pass-throughs Understand what pass-throughs can do in light of tax reform


Experience with pass-through entity clients

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