S Corporations Part 3: Maximizing the §199A QBID and Other Planning Insights (Completed)
Date: Monday, February 9, 2026
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 |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
The Qualified Business Income Deduction (QBID) under §199A offers significant tax savings—but only if you know how to maximize it. In this webinar, tax expert Greg White, CPA, will guide you through advanced strategies for S corporations, including optimizing the QBID, restructuring intercompany debt to increase shareholder basis, and deciding whether loans or capital contributions are best. You’ll also learn innovative techniques like synthetic step-ups for new owners and how solo 401(k) plans can simplify retirement planning for small S corporations.
Join us and gain actionable insights to help your clients unlock powerful tax benefits.
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?
- Establishing simple 401(k) plans for small S corps
Learning Objectives
- Apply strategies to maximize the §199A QBID for S corporation clients.
- Evaluate methods for restructuring intercompany debt to increase shareholder basis.
- Implement synthetic step-up techniques when adding new owners.
- Assess the benefits of solo 401(k) plans for small S corporations.
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
