S Corporations Part 3: Maximizing the Sec. 199A QBID and Other Planning Insights
Author: Greg White
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
The Qualified Business Income Deduction (QBID) under §199A offers significant tax savings—but only if you know how to maximize it. In this course, 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.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Publication Date: February 2026
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
- Identify the event essential for creating shareholder loan basis under Reg. §1.1366 2(a)(2)(iii), Example 3
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
