Maximizing The New 20% Deduction On Pass-Throughs


Maximizing The New 20% Deduction On Pass-Throughs
Maximizing The New 20% Deduction On Pass-Throughs
Thu, 29. March 2018, 04:00 PM EST - 05:00 PM EST
Financial Advisor Webinar Series
Created by:
Ben Resnik


The new 20% deduction for pass-through entities -- businesses other than C corporations -- alters financial planning, tax and investment decisions for a key group of financial advisor clients.

At this class, Robert Keebler, CPA/PFS, one of the nation's top educators of lawyers and accountants explains the practical implications of the new rules associated with IRC Section 199A, including the impact of the new deduction on owners of small businesses, professional practices, and real estate investments.

You'll learn about the statutory framework of the new section of the federal tax code and planning techniques to maximize the deduction, including:

the tax law behind the 20% small business deduction
the math of the small business deduction and the troublesome limitations
what a specified service trade or business is
the four types of taxpayers
the limitation based on W-2 wages and capital
treatment of carryover losses
treatment of real estate income
the impact of reasonable compensation and guaranteed payments
the impact on qualified REIT income
the relationship to the net investment income tax
the relationship to self-employment taxes
changes in the accuracy-related penalty

To collaborate deeply with Bob, subscribe to a free trial of our client education platform.

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA, is a partner at Keebler & Associates. Bob has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners and one of the Top 40 Tax Advisors to Know During a Recession. His three-decades as an educator of tax professionals makes him a once-in-a generation figure in the leadership of the accounting profession. Keebler's ideas are often presented in email newsletters, videos, and social content for advisor clients from Advisor Products.

This webinar is eligible for IRS EA CE, CFP® CE, PACE credit toward the CLU® and ChFC® designations, the CIMA® and CPWA® certifications, and live CPA CPE credit.

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