Pass Through Entity Update

Based on a highly-rated session from the AICPA Conference “Tax Strategies for the High-Income Individual”, this audio session will give you everything that is new for your clients who operate their businesses as LLCs or S corporations.

Objectives:
Upon completing this course you should be able to:

• Determine if the LLC is the best entity choice for your client.
• Better understand what the IRS is looking at and how the courts are ruling on pass-through issues.
• Discuss what the IRS says is “reasonable” compensation for your S corporation owner.
• Apply the latest developments for S corporation built in gains tax and passive income tax.

Note: The Conference On-Demand will be available immediately after completing the purchase process. Access instructions will be shown on the Order Confirmation Screen and also included in the Order Confirmation Email.