Course Detail

Larry Stein's Pass-Through Entity Immersion Workshop

Description:

Come join Larry Stein as he discusses "S" Corporations and Partnerships (LLC and LLP). The focus will be Schedule K-1 to 1040. Key planning opportunities will be highlighted. Tax compliance traps will also be discussed.

Highlights:

Part One - Pass-Through Entity Tax Issues (200 Minutes)

  • Formation Issues.
  • Husband And Wife Situations.
  • Groupings.
  • Loss Limitations.
  • "S" Shareholder Basis.
  • Partner Basis and Capital Accounts.
  • Business Tax Issues.
  • Passive Activity Tax Issues. Part Two - Pass-Throughs: "S" Corps, LLCs And Partnerships (200 Minutes)
  • Real Estate Professionals.
  • Partnership Tax Allocations.
  • "S" Corporation Allocations.
  • Family "S" Corporations.
  • Self-Employed Health Insurance.
  • Tax Form Issues (Including New Forms).
  • 199A Tax Issues.
  • K-1 To 1040.

Prerequisites:

Basic knowledge of federal taxation

Designed For:

CPAs with at least six (6) years of experience. You must have a basic knowledge of federal taxation.

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