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DTSTAMP:20260506T034620
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DTSTART:20260917T140000Z
DTEND:20260917T160000Z
UID:502799
SUMMARY:Surgent's Guide to Understanding the At‑Risk Basis Rules and Forms 6198 and 7203 (UARB)
LOCATION:Webinar
DESCRIPTION:Surgent's Guide to Understanding the At‑Risk Basis Rules and Forms 6198 and 7203 (UARB)\n\n09/17/26 09:00 AM CST\n - 09/17/26 11:00 AM CST\Description:\nMany tax clients with losses from their S corporations, partnerships, and multiple-member LLCs treated as partnerships will want to use these losses to offset their other income from other sources. This program explains when, why, and how the at-risk rules apply to allow or to prevent the owner of a pass-through entity from taking a loss from a pass-through entity and using it to offset other income. This program is extremely helpful for anyone with pass-through entity clients.Objectives:
 Understand how a client determines his or her at-risk basis in his or her pass through entity
 Understand how the at-risk basis calculation differs from a regular basis calculation
 Calculate the amount of an investor's annual at-risk basis
 Understand the structure of IRS Form 6198 and how it relates to calculating a taxpayer's at-risk basis
 Presenters:Mike Tucker, Ph.D., LL.M., J.D., CPABob Lickwar, CPAField of Study:Taxes (2)Major Topics:
 Basis and at-risk basis
 How to calculate the amount of annual at-risk basis
 Forms 6198 and 7203
 When activities may be aggregated for at-risk purposes
 Qualified nonrecourse financing
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Guide to Understanding the At‑Risk Basis Rules and Forms 6198 and 7203 (UARB)<br /><br />09/17/26 09:00 AM CST - 09/17/26 11:00 AM CST<br />Description:<br />Many tax clients with losses from their S corporations, partnerships, and multiple-member LLCs treated as partnerships will want to use these losses to offset their other income from other sources. This program explains when, why, and how the at-risk rules apply to allow or to prevent the owner of a pass-through entity from taking a loss from a pass-through entity and using it to offset other income. This program is extremely helpful for anyone with pass-through entity clients.<br><br><b>Objectives:</b><br><ul>
    <li>Understand how a client determines his or her at-risk basis in his or her pass through entity</li>
    <li>Understand how the at-risk basis calculation differs from a regular basis calculation </li>
    <li>Calculate the amount of an investor's annual at-risk basis </li>
    <li>Understand the structure of IRS Form 6198 and how it relates to calculating a taxpayer's at-risk basis</li>
</ul><br><b>Presenters:</b><br>Mike Tucker, Ph.D., LL.M., J.D., CPA<br>Bob Lickwar, CPA<br><br><b>Field of Study:</b><br>Taxes (2)<br><br><b>Major Topics:</b><br><ul>
    <li>Basis and at-risk basis </li>
    <li>How to calculate the amount of annual at-risk basis </li>
    <li>Forms 6198 and 7203</li>
    <li>When activities may be aggregated for at-risk purposes </li>
    <li>Qualified nonrecourse financing</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
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