October 24, 2025

Live Webcast

NYSED 8

The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent Webcast

October 24, 2025
Live Webcast
NYSED 8

The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent Webcast

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    Instructor

    Deborah
    Phillips

    View Bio

    Deborah Phillips

    Bio
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  • Comprehensive coverage of the One Big Beautiful Bill Act
  • Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions
  • Tariff policy and implementation
  • analyze the use of tariffs as a fiscal and trade policy tool
  • Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes
  • Partnership Distributions, Form 7217, and S Corporation Redemptions
  • Thinking beyond §163(j) -
  • Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions
  • Timely coverage of breaking tax legislation
  • Selected Practice and Reporting Issues: What’s new?
  • A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
  • Form 1099-K reporting requirements
  • Bonus depreciation
  • Section 174 Research & Experimental Expenditures -
  • guidance under Notice 2023-63 and Notice 2024-12
  • Decentralized Autonomous Organizations (DAOs)

Learning Objectives

  • Understand the major issues on which taxpayers and the IRS are in conflict
  • Understand recent IRS guidance and legislation impacting pass-through entities

Major Topics

  • Comprehensive coverage of the One Big Beautiful Bill Act
  • Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions
  • Tariff policy and implementation
  • analyze the use of tariffs as a fiscal and trade policy tool
  • Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes
  • Partnership Distributions, Form 7217, and S Corporation Redemptions
  • Thinking beyond §163(j) -
  • Interest Allocation Rules, Original Issue Discount, Applicable High Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions
  • Timely coverage of breaking tax legislation
  • Selected Practice and Reporting Issues: What’s new?
  • A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
  • Form 1099-K reporting requirements
  • Bonus depreciation
  • Section 174 Research & Experimental Expenditures -
  • guidance under Notice 2023-63 and Notice 2024-12
  • Decentralized Autonomous Organizations (DAOs)

CPE Credits Available

NYSED 8
8
Taxation (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Update

Professional Area of Focus

  • Taxation (NYSED)

Prerequisites

Experience with pass-through entity clients

Advanced Preparation

Experience with pass-through entity clients

Intended Audience

All tax practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes affecting their business clients or employers

Provider

Surgent McCoy CPE LLC

This event has ended.