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§199A Pass-Through Deduction - Under the August 8, 2018 Proposed Regs

Total Credits: 3 including 3 Taxes - Technical

Average Rating:
  4.3   (0 comments)
ACPEN Industry Institute |  ACPEN Tax Institute |  Tax |  IRS Approved
Bradley Burnett, J.D., LL.M.
Course Levels:
3 Hours


The all-new §199A pass-through deduction cuts non-C Corp income tax rates to the lowest in over 3 decades, but only for those eligible. The problem? Some higher income taxpayers, along with some lower income taxpayers, are aced out or trimmed back. §199A on its face is spectacularly complicated, but its fruit is oh so rewarding. This session unveils the newly minted, game changing §199A proposed regulations, makes them understandable and instructs how to plan for best results.


**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to


Basic Course Information

Learning Objectives
  • To take the mystery out of the §199A pass-through deduction and move forward into planning

Major Subjects
  • Complex new pass-through entity deduction (QBID) clearly explained
  • Why wages and property are important in each business
  • Is the definition of “specified service business” (SSB) the monster it appears to be?
  • How to lasso income into the right spots
  • Numerous down-to-earth, truth illuminating examples
  • To aggregate or not to aggregate? And all that comes with it
  • How do choices made on 2017 (and 2018) returns affect QBID long term?
  • Impact of §199A on individual income tax effective rates
  • Impact, or not, of §199A on SE tax, NOLs, itemized deductions and credits
  • Critically important: How does QBID play with the various loss limitation rules?
  • What is a QB loss and how can it really put "the hurt" on?
  • What is the taxable income limitation - How to avoid its harsh impact?
  • Planning to maximize QBID (and turn high taxed tears to joy)  

Course Materials


Bradley Burnett, J.D., LL.M. Related seminars and products: 17

Bradley Burnett, J.D., LL.M. (Taxation), is a practicing Colorado tax attorney 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 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 3,000 presentations on U.S. tax law throughout all fifty U.S. states, Washington, D.C., the Bahamas, Italy, Greece, Turkey and Canada. He has authored texts of 35 CPE courses.

Bradley served 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 teaching the IRS Practice and Procedure topic.  He has appeared on television answering tax questions for call-in viewers of Denver NBC affiliate KUSA Channel 9.  Brad 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.

Additional Info

Basic Course Information

Prerequisites The desire to learn
Advanced Preparation None
Designed For All CPAs
Original Recording Date 09/18/2018
Yellow Book No
Course Developer Bradley Burnett Tax Seminars, Ltd.
Date Added to Catalog 09/10/2018

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (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:

Instructional Delivery Method Group Internet Based
Course Registration Requirements

Online Registration

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 

Promo Video



Overall:     4.3

Total Reviews: 27

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