Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCs (TPGS)
2025-10-20 13:00 - 21:00 UTC | Webinar
Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCs (TPGS)

10/20/25 08:00 AM CST
- 10/20/25 04:00 PM CSTDescription:
As long as LLCs, partnerships, and S corporations form the backbone of many CPAsâ€™ practices, in-depth knowledge of all tax aspects of these entities will be essential. The purpose of this practical course is to focus on planning issues in creating, operating, and liquidating S corporations, partnerships, and LLCs. This course is essential for CPAs in public accounting and industry who advise these entities or their investors.Objectives:Identify current issues that practitioners are most often called on to addressBe familiar with planning techniques employed in dealing with the life cycle of pass-through entitiesDistinguish the roles S corporations and partnerships/LLCs play in the changing tax environmentEvaluate the impact of recent legislation, guidance, and judicial decisionsIdentify planning opportunities under current laws and regulationsBe familiar with the results of the case studies that reinforce key learning pointsBe familiar with retirement plan provisions of the SECURE Act 2.0Presenters:Michael Frost, CPAField of Study:Taxes (8)Major Topics:Update on the One Big Beautiful Bill Act and other cases, rulings, and regulationsProvisions of Revenue Procedure 2022-19: Relief for S corporationsLegislative update on retirement plan changes of the SECURE Act 2.0How to handle liabilities of LLCsPlanning opportunities and pitfalls in determining basis and amounts at risk -- recourse and nonrecourse debt issues for LLCs, and much moreSection 199A pass-through deduction planningPartnership planning -- Structuring partnership distributions and transfers of interestsOptional basis adjustments -- §§754 and 732(d)Planning for the utilization of §179 and for the scheduled phase out of bonus depreciation Basis, distribution, redemption, and liquidation issues of S corporationsCompensation in S corporationsSale of a partnership -- the best planning conceptsWhat you need to know about family pass-throughs -- Estate planning, family income splitting, and compensation planningPartnership and LLC allocationsA brief look at possible future changes to the taxation of pass-through entitiesThe who, what, when, where, and how of the new FinCEN BOI reporting requirementsLocation:
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