ACPEN Signature: 199A Examples for Tax Planning
Total Credits: 1 including 1 Taxes - Technical
- Average Rating:
- 55
- Categories:
- ACPEN Signature | Tax | IRS Approved
- Faculty:
- C. Clinton Davis, CPA, JD
- Course Levels:
- Update
- Duration:
- 1 Hour
- License:
Description
Review 199A from a planning perspective primarily using examples that show the operation of the statute, possible tax-saving opportunities and pitfalls.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
Basic Course Information
Learning Objectives- Learn which rules apply based on income and business type
- Understand disadvantage faced by single member LLCs
Major Subjects
- The 199A Decision Tree for which rules apply based on income and business type
- Why single member LLCs face a Disadvantage
- S Corporation Issues under 199A
- Differing phase-outs for Specified Service Trades or Businesses versus others
- Possible Benefits of Permissible Aggregation
Course Materials
| Important Course Information_Read First (0.47 MB) | Available after Purchase | ||
| ACPEN_Signature_2020_199A_Examples_for_Tax_Planning_Manual (9.1 MB) | 48 Pages | Available after Purchase |
| IRS CE Credit Request Form (137 KB) | Available after Purchase | ||
Faculty
C. Clinton Davis, CPA, JD Related Seminars and Products
Krage & Janvey, L.L.P.
C. Clinton Davis JR, is with the law firm of Krage & Janvey, LLP in downtown Dallas. He graduated cum laude from the SMU Dedman School of Law in 1980 and first in his graduating class from Northwestern State University of Louisiana in 1977 with a Bachelor of Science in Accounting. He was first licensed in Florida as an attorney in 1980 and then in Texas in 1982. He has been a licensed CPA in Texas since 1980. He has been Board Certified in Tax Law by the Texas Board of Legal Specialization since 1988. He has been named as a Super Lawyer, a Top Attorney in Texas by Texas Monthly, one of the Best Lawyers in Dallas by D Magazine and a Top Rated Lawyer by the Dallas Morning News, all in the tax area.
Clint has in the past been an author and discussion leader for numerous CPE courses for the Texas Society of CPAs. Clint also speaks before various bar associations and accounting conferences. and is a frequent presenter and moderator on the Accountants’ Continuing Professional Education Network.
Clint primarily represents high net worth individuals and closely held businesses with much of his time devoted to real estate tax planning, implementation of S corporation ESOPs, mergers and acquisitions and private foundations.
Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For Public Practitioners and Industry CPAs, EAs
Original Recording Date 01/2021
Yellow Book No
Course Developer Business Professionals' Network, Inc.
Date Added to Catalog 01/08/2021
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method Group Internet Based
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
Course Registration Requirements Online Registration
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