Objective
- Understand the current planning issues for businesses
- Understand how recent legislation impacts planning for pass-throughs
- Understand what pass-throughs can do in light of tax law changes
Highlights
- Coverage of The SECURE 2.0 Act of 2022
- Comprehensive coverage of the Inflation Reduction Act of 2022
- Timely coverage of breaking tax legislation
- Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations
- A review of like-kind exchange transactions under section 1031
- Guidance on the impact of recent legislation on S corporations and partnership entities
- Review of section 465 at-risk and section 469 passive activity loss limitation rules
- Partnership Audits
- Section 163(j) considerations in 2022
- Accounting method reform
- A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
Designed For
All tax practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes affecting their business clients or employersPrerequisite
Experience with pass-through entity clientsAdvanced Preparation
None