NEBRASKA SOCIETY OF
Certified Public Accountants
SERVING NEBRASKA AND ITS CPAS SINCE 1928
A New Look at Choice of Entity and the Flow-Through §199A Deduction

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Online Registration Form

Date: October 18, 2018
Location: German American Society, Omaha
Course Time: 8:30 AM to 4:30 PM
Registration Begins: 8:00 AM
Summary
This course will discuss the impact of the 2017 Tax Cuts and Jobs Act, including the new Section 199A deduction, which dramatically affects the choice of entity decision. We will compare and contrast the tax and non-tax aspects of various entity forms including sole proprietorships, single member LLCs, partnerships, C corporations, S corporations, and limited liability companies. Planning opportunities and potential pitfalls of each entity type will also be discussed.
Objectives
* Have a deeper knowledge of the Tax Cuts and Jobs Act flow-through entities deduction and how it relates to the choice of entity decision * Distinguish key planning issues for entities * Recognize which clients are candidates for a change in entity
Highlights
* Impact of the 2017 Tax Cuts and Jobs Act on flow-through entities * The new Section 199A deduction * New corporate tax rate structure * Examine the tax and important non-tax aspects of different entities * Organizational issues * Special problems of personal service businesses * Effects of liquidations and dissolutions * Recent Code, regulations and case developments
Who Should Attend
Practitioners seeking an update on the latest developments related to the flow-through entities deduction and the choice of entity decision and members in industry seeking to keep their knowledge current on those topics.

Course Level Intermediate
Prerequisites A basic understanding of the different forms of entities.
Course IDNCED
Discussion LeaderDouglas Van Der Aa, CPA, Van Der Aa Tax Ed, LLC
CPE Credit8 Hours
Additional Information: Parking and lunch are provided on-site.
Fee: $255 - Society Member
$285 - Society Nonmember
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