- A new supplement discussing major provisions of The Build Back Better Act, as well as key provisions of the Infrastructure Investment and Jobs Act
- Key provisions of Senate Finance Committee Chairman Rob Wyden's Pass-Through Reform Discussion Draft
- The CARES Act, FFCRA, CAA 2021 and ARPA COVID-19-related provisions, including employer credits, SBA loans, RRF grants, and expanded leave programs
- Updated guidance on partnership tax basis capital account reporting requirements
- Continued, updated guidance on the impact of the TCJA on S corporations and partnership entities
- New proposed regulations regarding the centralized audit regime
- Selected Practice and Reporting Issues: What's new?
- A review of recent cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
- Choice of entity issues, with a preview of the potential impacts of the Biden administration's proposed Made in America tax plan
- An overview of the state tax issues related to remote work during the COVID-19 pandemic
- Employee vs independent contractor considerations that companies should be aware of
- Detailed review of §465 at-risk and §469 passive activity loss limitation rules
- Impact of the CARES Act on §§163(j) and 461(l)
- Impact of the net investment income tax on the owners of pass-through entities
- Any late-breaking tax legislation
- Review of the most important business tax cases, revenue rulings, PLRs, etc.
Experience with pass-through entity clients
CPAs and other business professionals
Discover strategies, techniques, income-generating ideas and other planning opportunities available to S Corporations, LLCS, partnerships and LLPs. Updated to reflect enacted legislation
- This seminar has been approved for 8 hours of IRS CE credit for Enrolled Agents (EA) and Registered Tax Return Preparers (RTRP) with PTIN numbers. Please complete and return the request form PRIOR to the seminar if you are an EA or RTRP and would like to received IRS CE credit.
- You may also attend this course in person in Sioux Falls, SD. Register for in-person attendance HERE
- This course is co-sponsored and administered by the South Dakota Society of CPAs.
Steven B. Wagner is a principal at Forehling Anderson in Minneapolis, Minnesota and practices in the tax department assisting clients with a variety of matters. He also serves as an expert witness in taxation litigation proceedings. He has been an instructor for taxation courses for associations and state CPA societies and consistently receives high evaluations for his technical expertise and his practical application of tax law to real world situations. He was named a “Super CPA” by Minnesota Law and Politics and Twin Cities Business Monthly. He has also been a repeat speaker on advanced tax topics for the Minnesota and South Dakota annual tax conferences. Wagner was previously a partner in charge of the tax practice of a local CPA firm where he practiced in the area of taxation since 1988. He has extensive accounting, tax, and business experience in the servicing of various size companies, as well as individuals. His core industry focus has included growth businesses, professional service organization, retail, manufacturing, real estate development investments, and financial institutions.
Non-Member Price $385.00
Member Price $285.00