CPE & Events Catalog
Don Farmer's Section 199A Deduction: Complex Ownership & AggregationRules VIRTUAL
This course addresses advanced §199A issues affecting partnerships, S corporations, and complex ownership structures. Participants will examine aggregation elections, SSTB limitations, W-2 wage and qualified property tests, and tiered entity complications. The course emphasizes practical application and documentation requirements to support the qualified business income deduction.
Learning Objectives
1. Apply §199A rules to complex ownership and tiered entity structures
2. Evaluate aggregation elections and their planning implications
3. Analyze SSTB limitations and threshold phaseouts
4. Calculate W-2 wage and qualified property limitations
5. Identify documentation and compliance requirements for §199A positions
Highlights
This course addresses advanced §199A issues affecting partnerships, S corporations, and complex ownership structures. Participants will examine aggregation elections, SSTB limitations, W-2 wage and qualified property tests, and tiered entity complications. The course emphasizes practical application and documentation requirements to support the qualified business income deduction.
Field of Study: Taxation
Who Should Attend
CPAs and tax professionals involved in the world of tax.
Required Knowledge
None
