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ACPEN Signature: 199A Examples for Tax Planning


Total Credits: 1 including 1 Taxes - Technical

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Category:
Accounting and Auditing |  ACPEN Signature |  Tax
Faculty:
C. Clinton Davis, CPA, JD
Course Levels:
Update
Duration:
1 Hour
License:
Access for 40 day(s) after program date.

Dates


Description

Review 199A from a planning perspective primarily using examples that show the operation of the statute, possible tax-saving opportunities and pitfalls.

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

Faculty

C. Clinton Davis, CPA, JD's Profile

C. Clinton Davis, CPA, JD Related seminars and products: 5

Krage & Janvey, L.L.P.


C. Clinton Davis, JR. practices law in the Dallas, Texas law firm of Krage & Janvey, L.L.P.  He was licensed in Texas in 1982, has been Board Certified in Tax Law by the Texas Board of Legal Specialization since 1988 and is a member of the College of the State Bar of Texas.  He has also been licensed as a Certified Public Accountant in Texas since 1980 and as an attorney in Florida since 1980.  Mr. Davis attended law school at Southern Methodist University and received his Juris Doctor degree, cum laude, in 1980.  At SMU, Mr. Davis was selected to membership in the Order of the Coif, an honor society limited to graduates in the top 10% of the graduating class.  Mr. Davis received his bachelor of science degree in accounting from Northwestern State University of Louisiana where he graduated first in his class.  Mr. Davis is a frequent speaker at CPE programs and conferences.  He is the author of the TSCPA programs Principles of LLC and Partnership Taxation:  An Introduction to Subchapter K, Navigating the LLC and Partnership Allocation and Basis Minefield, and LLC and Partnership Taxation for the Sophisticated Practitioner. 


Additional Info

Basic Course Information

Prerequisites None
Advanced 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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