NEBRASKA SOCIETY OF
Certified Public Accountants
SERVING NEBRASKA AND ITS CPAS SINCE 1928
§199A Pass-Through Deduction - How to Turn High Taxed Tears to Joy
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Online Registration Form

Date: June 12, 2019
Location: Mahoney State Park, Ashland
Course Time: 8:30 AM to 4:30 PM
Registration Begins: 8:00 AM
Summary
e all-new §199A pass-through deduction cuts non-C Corp income tax rates to the lowest in 3 decades, but only for those eligible. Some higher (and lower) income taxpayers are aced out or trimmed back. Join us to learn how to goose the goose that lays the golden egg.
Objectives
To update the participant on relevant, cutting edge tax planning opportunities and pitfalls under the Tax Cuts Jobs Act for the §199A deduction available to partnerships, S Corps, sole proprietorships, trusts and estates
Highlights
* Complex new pass-through entity deduction (QBID) clearly explained * Is the definition of "specified service business" (SSB) the monster it appears to be? * Lasso income, wages and property into the right spots & maximize QBID * What is the taxable income limitation - How to avoid its harsh impact? * Why wages and property may be important in each business * Aggregating - When you can, cannot, and how you must report (and continue to report) * Winners, losers and the newly perplexed (how to help them all)
Who Should Attend
CPAs and other interested persons desiring to learn the latest tax planning opportunities and traps under TCJA

Course Level Update
Prerequisites None
Course ID199A
Discussion LeaderBradley Burnett, J.D., LL.M.
CPE Credit8
Additional Information: Parking and lunch are provided on-site.
Fee: $265 - Society Member
$315 - Society Nonmember
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635 S. 14TH ST. SUITE 330
LINCOLN, NE 68508
(402) 476-8482
(800) 642-6178
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