Reasonable Compensation for S Corps and Partnerships - Shifting Undercurrents and Brand New Consequences
Total Credits: 2 including 2 Taxes - Technical
- Average Rating:
- 72
- Categories:
- ACPEN Industry Institute | Tax | IRS Approved
- Speaker:
- Bradley Burnett, J.D., LL.M.
- Course Levels:
- Update
- Duration:
- 2 Hours
Description
The playing field is shifting much more dramatically than meets the eye for owners of pass-through entities. Employment tax undercurrents are on the move. Wholly different income tax implications are in play. How to plan? Take our new 2 hour course and find out.
**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 leighanne.conroy@acpen.com.
Basic Course Information
Learning Objectives- To take a practical fresh new look at reasonable compensation for owners of S Corps and partnerships and reevaluate related planning
Major Subjects
- How planning to save employment taxes for S corps is on the chopping block
- How recent cases, regs and rulings have shaken, but not broken, planning to reduce SE tax of a partner
- Profound insights from IRS’s new Partnership and SE Tax Concept Unit
- How compensation of owners plays against income tax (under §199A)
- A alternative (?) to paying comp from a partnership
- How reasonable comp in other contexts is also shifting in light of wholly new developments
- To learn how the courts are increasingly using “cut and paste” lego-type pieces to sort the differences between compensation, loans, dividends and distributions
Course Materials
| Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB) | Available after Purchase | ||
| 2019ReasCompPassThrough071919 (4.9 MB) | 65 Pages | Available after Purchase |
| IRS CE Credit Request Form (137 KB) | Available after Purchase | ||
Speaker
Bradley Burnett, J.D., LL.M. Related Seminars and Products
Bradley Burnett practices tax law in Colorado. After undergraduate (Business Administration/Accounting) school and law (J.D.) school, he earned a Master of Laws in Taxation (LL.M.) from the University of Denver School of Law Graduate Tax Program. After stints at national and local accounting firms and a medium sized Denver law firm, he established his own law firm in 1990, He has delivered more than 3,300 presentations on tax law to CPAs, attorneys, EAs and others throughout all fifty U.S. states, Washington, D.C. and seven countries. Bradley served 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 authors and teaches tax materials for Commerce Clearing House (CCH), has received the Illinois Society of CPAs Instructor Excellence Award and five times has been the most requested, top-rated presenter at annual state CPA tax institutes. His seminar style is briskly paced delivery of practical insights with humor.
Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For CPAs and others desiring an update as to effective income tax and employment tax planning for closely held business owner compensation
Original Recording Date 07/18/2019
Yellow Book No
Course Developer Bradley Burnett Tax Seminars, Ltd.
Date Added to Catalog 07/03/2019
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
Course Registration Requirements
Online Registration
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.
Promo Video
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