Courses

SEC. 199A & AGGREGATION is a 4-hour video conference

led by Lucien Gauthier, Esq., LL.M, CPA. Topics include a detailed discussion of Reg. 1.199A-4 on aggregation; who may need to aggregate and why; the five requirements to aggregate including the 2 out of 3 factor test and how the factors apply to both businesses and rental real estate; the 18 examples in the final regulations; the ability to aggregate on an amended return but only in 2018; the use of Form 8275 to disclose uncertain tax positions for which there is a reasonable basis; and much more.

This is a live, interactive Zoom video conference with Q & A throughout the seminar.

BONUS: 30-minute pre-game warm-up to jump on early to ask questions about any topic!