S Corporations Part 3: Maximizing the §199A QBID and Other Planning Insights (Completed)

Date: Thursday, June 8, 2023
Instructor: Greg White
Begin Time:  12:00pm Pacific Time
1:00pm Mountain Time
2:00pm Central Time
3:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC

Join expert Greg White, CPA, as he takes a deep dive into maximizing the QBID for S corporations. Greg will cover how to restructure intercompany debt to provide shareholders with more basis. Lastly, a discussion on how to decide whether shareholders should provide funds through loans or contributions.

Who Should Attend
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Topics Covered

  • Section 199A — special considerations for S corporations
  • Restructuring intercompany debt to increase shareholder basis
  • Transferring funds to an S corporation: Are loans better than capital contributions?

Learning Objectives

  • Recognize how to to maximize the Section 199A deduction for clients in the context of S corporations
  • Identify methods to restructure intercompany debt to provide basis to shareholders

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None

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