Proposed Regulations Specified Service Trades Or Businesses: Section 199A

The 20% small-business deduction is the biggest tax break in decades for business owners, but Section 199A is also one of the most complicated parts of the new tax law.

"Specified Service Trades or Businesses" are entitled to the deduction, but some pass-through entities are ineligible. The definition in the law is broad and flexible, but for many businesses, the regulations remove uncertainty about qualifying.

Robert Keebler, CPA/PFS, who has taught legal and accounting professionals about taxation of individuals for three decades, reviews the deduction and drills into the important new regulations.


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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 one hour of CE credit towards the CIMA® and CPWA® certifications, IRS EA CE, CFP® CE, PACE credit toward the CLU® and ChFC® designations and live CPA CPE credit.