Vermont Society of Certified Public Accountants
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SECTION 199A & AGGREGATION - LIVE ZOOM VIDEO CONFERENCE

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Member Price: $195.00
Non-Member Price: $255.00

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Date/Time:
Jun 4, 2020, 9:00am–12:45pm
Developer:
Boston Tax Institute
CPE Credits:
Taxes: 4.00
Fields of Study:
Taxes
Level:
Update
Instructors
Lucien Gauthier
Lucien P. Gauthier, Esq., LL.M., CPA; Boston University School of Law (J.D. and LL.M. in Taxation); Tax Attorney in Private Practice, Milton, MA. Founder of Boston Tax Institute, Ltd.

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!

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