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DTSTART:20261019T130000Z
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UID:502182
SUMMARY:The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent (BCPE)
LOCATION:Webinar
DESCRIPTION:The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent (BCPE)\n\n10/19/26 08:00 AM CST\n - 10/19/26 04:00 PM CST\Description:\nThis year 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 strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. In addition, this course will discuss current trends and emerging issues, helping practitioners stay informed about relevant and significant topics that may impact their clients. Continually updated to reflect enacted legislation.Objectives:
 Understand the major issues on which taxpayers and the IRS are in conflict
 Understand recent IRS guidance and legislation impacting pass-through entities
 Presenters:Dave Peters, CPA, CFP, CLU, CPCU, MST, MBAField of Study:Taxes (8)Major Topics:
 Discussion of key individual provisions of the One Big Beautiful Bill Act, such as TCJA provisions made permanent, new tip income deduction, new overtime pay deduction, Trump accounts, and the expanded SALT cap
 Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to:
 
 Bonus Depreciation made permanent
 Increased §179 deduction
 Changes to §174 R&E Expenditures
 Changes to §163(j)
 Form 1099/1099-K changes
 Qualified Small Business Stock Exclusion
 Excess Business Loss Limitation 
 
 
 Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability
 Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes
 Partnership Distributions, Form 7217, and S Corporation Redemptions
 Thinking beyond §163(j) -- Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions
 Timely coverage of breaking tax legislation
 Selected Practice and Reporting Issues: What’s new?
 A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
 Decentralized Autonomous Organizations (DAOs)
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent (BCPE)<br /><br />10/19/26 08:00 AM CST - 10/19/26 04:00 PM CST<br />Description:<br />This year 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 strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. In addition, this course will discuss current trends and emerging issues, helping practitioners stay informed about relevant and significant topics that may impact their clients. Continually updated to reflect enacted legislation.<br><br><b>Objectives:</b><br><ul>
    <li>Understand the major issues on which taxpayers and the IRS are in conflict</li>
    <li>Understand recent IRS guidance and legislation impacting pass-through entities</li>
</ul><br><b>Presenters:</b><br>Dave Peters, CPA, CFP, CLU, CPCU, MST, MBA<br><br><b>Field of Study:</b><br>Taxes (8)<br><br><b>Major Topics:</b><br><div>
<div>
<ul>
    <li>Discussion of key individual provisions of the One Big Beautiful Bill Act, such as TCJA provisions made permanent, new tip income deduction, new overtime pay deduction, Trump accounts, and the expanded SALT cap</li>
    <li>Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to:
    <ul>
        <li>Bonus Depreciation made permanent</li>
        <li>Increased &sect;179 deduction</li>
        <li>Changes to&nbsp;&sect;174 R&amp;E Expenditures</li>
        <li>Changes to &sect;163(j)</li>
        <li>Form 1099/1099-K changes</li>
        <li>Qualified Small Business Stock Exclusion</li>
        <li>Excess Business Loss Limitation&nbsp;</li>
    </ul>
    </li>
    <li>Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability</li>
    <li>Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes</li>
    <li>Partnership Distributions, Form 7217, and S Corporation Redemptions</li>
    <li>Thinking beyond&nbsp;&sect;163(j) -- Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions</li>
    <li>Timely coverage of breaking tax legislation</li>
    <li>Selected Practice and Reporting Issues: What&rsquo;s new?</li>
    <li>A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships</li>
    <li>Decentralized Autonomous Organizations (DAOs)</li>
</ul>
<br />
</div>
</div><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
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