CPE Live Webinars

§199A Final Regulations - What are the Final Rules? | 2019.2.1 | 1:00 - 4:30 pm (ET)

The Treasury Department has issued the long awaited final regulations implementing the 20% qualified business deduction found at §199A. These regulations give us the IRS’s take on how the provision will be applied. Getting up to speed on these revisions to the prior proposed regulations is crucial so advisers can serve their clients properly in the upcoming tax season.

This course is designed for CPAs, CFPs, EAs, and other financial professionals involved with preparing tax returns for individual and business taxpayers and planning for such taxpayers.

Learning Objectives:

Participants will be able to:
  • Recognize businesses eligible for the Section 199A deduction and calculate the proper deduction
  • Understand the determination of whether a rental is or is not a trade or business for these purposes
  • Recognize businesses are that are specified service trades or businesses (SSTB)
  • Apply the rules for aggregating trades or businesses for §199A purposes.


Prerequisites/Advanced Preparation:

General Tax Knowledge / None

Speaker / Author:

Edward K. Zollars, CPA is in public practice in Phoenix, Arizona as a partner with the firm of Thomas & Zollars & Lynch, Ltd. He is also a discussion leader with Loscalzo Institute. He has been in practice for over twenty-five years, specializing in tax issues for closely held businesses and individuals.

Ed has been professionally involved with both tax and technology issues, combing the two disciplines in starting the first tax podcast (Ed Zollars Tax Update, produced weekly dealing with current tax issues. He has been a member of AICPA Tax Division Committees dealing with tax and technology issues, and was the Tax Section’s representative on three occasions to the AICPA’s Top Ten Technologies project. Ed is also a member of the Phoenix Tax Workshop’s Advisory Committee, and currently serves on the Tax Legislation Liaison Committee for the Arizona Society of CPAs.Ed was selected as a Life Member by the Arizona Society of CPAs in May of 2010.

Ed is a co-author of the Arizona Income Tax Guide published by the Phoenix Tax Workshop, and has written articles published in Practical Tax Strategies and the Tax Adviser. He has been a frequent contributor to a number of professional tax discussion groups, and served as systems operator on the AICPA’s Accountants Forum in the mid 1990s.

He has spoken regularly on tax and technology topics since 1996, speaking before conferences sponsored by the AICPA and a number of state society of CPAs.

Price (USD)

Standard Rate: $134.00

Details

Course Code : ACE-19005_LZ

Course Level : Advanced
Course Type : Group Internet-Based
Format Type : Webinar
Field Of Study : Taxes


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