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Everything You Need to Know About the Pass-Through Entity Rules: IRC §199A The Code and Regulations

Total Credits: 4 including 4 Taxes - Technical

Average Rating:
   0
Categories:
ACPEN Tax Institute |  IRS Approved |  Tax
Speakers:
Arthur Werner |  Shelli Huston, CPA, MS
Course Levels:
Update
Duration:
4 Hours
License:
Never Expires.
Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.
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Description

As part of the Tax Cuts and Jobs Act (TCJA), IRC § 199A was added.  This Internal Revenue Code section allows certain pass-through entities the ability to has made it deduct up to 20% of their qualified business. Although practitioners have had over three years of “experience” utilizing IRC § 100A, many practitioners still do not feel comfortable with this part of the Internal Revenue Code.  The purpose of this presentation is to provide the practitioner with an understanding of the rules of IRC § 199A as well as an understanding of the IRC § 199A regulations.

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.

Basic Course Information

Major Subjects
  • Understanding the term “QBI” (qualified business income)
  • Understanding the terms “SSTB” (specified service trade or business)
  • Understanding the term “QTB” (qualified traded or business)
  • Calculate the 199A deduction Understanding the phaseouts
  • Understanding “aggregation”
  • Rental property as a trade or business
  • Identify how your clients can maximize the deduction
  • Planning ideas
  • Understand the Section 199A Regulations

Learning Objectives
  • The purpose of this presentation is to provide the practitioner with an understanding of the rules of IRC § 199A as well as an understanding of the IRC § 199A regulations.

Handouts

Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB) Available after Purchase
IRC Section 199A PDFs (2.8 MB) Available after Purchase
Everything You Need to Know About the Pass-Through Entity Rules: IRC §199A The Code and Regulations Handout (5.1 MB) Available after Purchase
IRS Credit Request (265.7 KB) Available after Purchase

Speaker

Arthur Werner's Profile

Arthur Werner Related Seminars and Products

Werner-Rocca Seminars, Ltd.

Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.  In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.  Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.


Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.

Shelli Huston, CPA, MS's Profile

Shelli Huston, CPA, MS Related Seminars and Products

Shelli Huston, CPA, MS is an Oregon native. She attended Warner Pacific College where she received a Bachelors in Business with an Emphasis in Accounting. After obtaining her CPA's license, she continued on to Golden Gate University where she received her Master's Degree in Taxation.
 
Shelli worked in a small tax firm for many years. In 2006, she opened up her own tax and accounting firm. She has watched her business grow and expand to include teaching and writing. Shelli has over 20 years of experience in personal, business, estate, trust, and gift taxation, as well as QuickBooks and payroll. She enjoys working with clients of all types and small businesses, especially new businesses.
 
Shelli is passionate about the importance of being the best professionals we can be. This profession comes with an inherent integrity that takes work to uphold. Through her participation in education, she is excited to assist in upholding the professionalism of the accounting and tax profession.

Dates

Thu, May 29, 2025 - 11:00 AM to 2:39 PM EDT
Sat, Jun 07, 2025 - 11:00 AM to 2:39 PM EDT
Wed, Jun 11, 2025 - 1:00 PM to 4:39 PM EDT
Wed, Jun 18, 2025 - 12:00 PM to 3:39 PM EDT
Tue, Jun 24, 2025 - 2:00 PM to 5:39 PM EDT
Tue, Jul 01, 2025 - 1:00 PM to 4:39 PM EDT
Fri, Jul 18, 2025 - 12:00 PM to 3:39 PM EDT
Fri, Aug 01, 2025 - 1:00 PM to 4:39 PM EDT
Mon, Aug 18, 2025 - 12:00 PM to 3:39 PM EDT
Tue, Sep 02, 2025 - 1:00 PM to 4:39 PM EDT
Thu, Sep 18, 2025 - 12:00 PM to 3:39 PM EDT
Wed, Oct 01, 2025 - 1:00 PM to 4:39 PM EDT
Sat, Oct 18, 2025 - 12:00 PM to 3:39 PM EDT
Sat, Nov 01, 2025 - 1:00 PM to 4:39 PM EDT
Tue, Nov 18, 2025 - 12:00 PM to 3:39 PM EST
Mon, Dec 01, 2025 - 1:00 PM to 4:39 PM EST
Thu, Dec 18, 2025 - 12:00 PM to 3:39 PM EST
Sat, Jan 03, 2026 - 1:00 PM to 4:39 PM EST
Tue, Jan 20, 2026 - 12:00 PM to 3:39 PM EST
Wed, Feb 18, 2026 - 12:00 PM to 3:39 PM EST
Wed, Feb 18, 2026 - 1:00 PM to 4:39 PM EST
Tue, Mar 03, 2026 - 1:00 PM to 4:39 PM EST
Wed, Mar 18, 2026 - 12:00 PM to 3:39 PM EDT
Wed, Apr 01, 2026 - 1:00 PM to 4:39 PM EDT
Sat, Apr 18, 2026 - 12:00 PM to 3:39 PM EDT
Fri, May 01, 2026 - 1:00 PM to 4:39 PM EDT
Mon, May 18, 2026 - 12:00 PM to 3:39 PM EDT
Mon, Jun 01, 2026 - 1:00 PM to 4:39 PM EDT
Thu, Jun 18, 2026 - 12:00 PM to 3:39 PM EDT

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For CPAs, EAs, attorneys, financial planners, insurance agents, and bankers
Yellow Book No
Course Developer Arthur Werner
Date Added to Catalog 5/1/24
Original Recording Date 5/1/24

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

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