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The 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 make the most of the new 20% pass-through deduction.

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 Will Benefit

CPAs and other interested persons desiring to learn the latest tax planning opportunities and traps under TCJA

Credits

Category Amount
Tax 8.00
Printed Materials must be ordered at least ten days prior to the start of the class.
Yikes, the time is near. Please call NMSCPA at (505) 246-1699 to register.

Leaders

  • Bradley P. Burnett

    Bradley Burnett, J.D., LL.M., is a practicing tax attorney in Colorado with 33 years of tax practice experience. His practice emphasis is on tax planning and tax controversy resolution. He also prepares a handful of tax returns. Prior to establishing his own law firm in 1990, he practiced tax accounting with national and local CPA firms, worked as a trust officer for a Denver bank and managed the tax department as partner in a medium-­-sized Denver law firm. After receiving his undergraduate degree in accounting and law degree (J.D.), he earned a Master of Laws (LL.M.) in Taxation from the University of Denver School of Law Graduate Tax Program. Mr. Burnett has delivered more than 2,900 presentations on U.S. tax law, tax planning and ethics to CPAs, attorneys, enrolled agents, civic groups and corporations throughout all fifty U.S. states, Washington, D.C., the Bahamas, Italy, Greece, Turkey and Canada. He has authored the texts of 30 CPE (or CLE) courses, authored and taught tax materials for Commerce Clearing House (CCH), Practitioner Publishing Company (PPC) and written articles for national and local tax journals over the past 30 years. Bradley served for four years as adjunct professor at the University of Denver School of Law Graduate Tax Program, where he pioneered an employment tax course and occasionally pinch-­-hit in the IRS practice and procedure field. He has also appeared on television answering tax questions for call-­-in viewers of Denver NBC affiliate KUSA Channel 9. Brad has received the Illinois Society of CPAs Instructor Excellence Award for teaching in Chicago and five times has been the top rated, most requested instructor for CPA Society annual tax conferences. Burnett’s seminar style is to deliver the subject matter in briskly paced, enthusiastic and witty fashion. His forte’ is the candid communication of practical ideas relating to tax law.

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