August 18, 2025


Live Webcast


NYSED 8

Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCs Webcast

August 18, 2025
Live Webcast
NYSED 8

Surgent's Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCs Webcast

  • View Bio

    Instructor

    Michael
    Frost

    View Bio

Learning Objectives

  • Identify current issues that practitioners are most often called on to address
  • Be familiar with planning techniques employed in dealing with the life cycle of pass-through entities
  • Distinguish the roles S corporations and partnerships/LLCs play in the changing tax environment
  • Evaluate the impact of recent legislation, guidance, and judicial decisions
  • Identify planning opportunities under current laws and regulations
  • Be familiar with the results of the case studies that reinforce key learning points
  • Be familiar with retirement plan provisions of the SECURE Act 2.0

Major Topics

  • Update on latest cases, rulings, and regulations including the final regs
  • Provisions of Revenue Procedure 2022-19: Relief for S corporations
  • Legislative update on retirement plan changes of the SECURE Act 2.0
  • How to handle liabilities of LLCs
  • Planning opportunities and pitfalls in determining basis and amounts at risk -
  • recourse and nonrecourse debt issues for LLCs, and much more
  • Section 199A pass-through deduction planning
  • Partnership planning -
  • Structuring partnership distributions and transfers of interests
  • Optional basis adjustments -
  • §§754 and 732(d)
  • Planning for the utilization of §179 and for the scheduled phase out of bonus depreciation
  • Basis, distribution, redemption, and liquidation issues of S corporations
  • Compensation in S corporations
  • Sale of a partnership -
  • the best planning concepts
  • What you need to know about family pass-throughs -
  • Estate planning, family income splitting, and compensation planning
  • Partnership and LLC allocations
  • A brief look at possible future changes to the taxation of pass-through entities
  • The who, what, when, where, and how of the new FinCEN BOI reporting requirements

CPE Credits Available

NYSED 8
8
Taxation (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Taxation (NYSED)

Prerequisites

A basic course in partnership theory and S corporation theory

Advanced Preparation

A basic course in partnership theory and S corporation theory

Intended Audience

Accounting and Financial Professionals in public accounting and industry who want to learn planning strategies relevant to S corporations, partnerships, and LLCs

Provider

Surgent McCoy CPE LLC

This event has ended.