S Corporations Part 3: Maximizing the §199A QBID and Other Planning Insights (Completed)
Date: Tuesday, June 15, 2021
Instructor: Greg White
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
Join expert Greg White, CPA, as he takes a deep dive into maximizing the QBID for S corporations. Greg will cover how to restructure intercompany debt to provide shareholders with more basis. Lastly, a discussion on how to decide whether shareholders should provide funds through loans or contributions.
Topics Covered
- Section 199A — special considerations for S corporations
- Restructuring intercompany debt to increase shareholder basis
- Transferring funds to an S corporation: Are loans better than capital contributions?
Learning Objectives
- Recognize how to to maximize the Section 199A deduction for clients in the context of S corporations
- Identify methods to restructure intercompany debt to provide basis to shareholders
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
