Do's and Don'ts of 199A Planning

Watch Now!
Recording and Slides are Available Here

The Do’s and Don’ts of 199A Planning promises to be our most insightful 199A class yet. Unlike the traditional code and regs approach, Bob will examine  specific issues and strategies from a hard hitting and practical approach.   In this exclusive LISI webinar, Bob willl review SSTBs, aggregation, real estate trades and business issues, interest deductions, and many other issues focusing on successful strategies (i.e. the do’s) and traps for the unwary (i.e. the don’ts). Below is a list of some of the issues Bob will cover in this fast paced practical class:

 The Do’s:

·       Do aggregate “vanished” and “fading” assets for the 2.5% test

·       Use DB and DC plans to reduce taxable income below the threshold limitation

·       Spin out non-SSTBs from SSTBs

·       Reduce debt on non-SSTBs to increase QBI

·       Increase debt on SSTBs to reduce QBI

·       Use S-Corps when income exceeds the threshold limitation

·       Do determine the proper wage payments to meet the 50% wage test

·       Use Sub-K entities when income is below the threshold limitation

·       Use gifts to spread income across family members

·       Use trusts to spread income across a family

·       Run present values on cost segregation studies  (i.e. compare the lower 199A deduction to the PV of the upfront deduction)

·       Use bonus depreciation and Section 179 to reduce income to slightly below the threshold limitation

·       File separate tax returns for spouses when disqualified by the SSTB limitation 

The Don’ts 

·      Aggregate “wage” and “capital” entities

·      Deleverage SSTBs

·      Don’t spin out real estate SSTBs

·      Use Sub-K entities when income exceeds $315,000

·      Don’t use guaranteed payments

·      Over inflate salaries above the 50% limitation

·      Allow clients to die when holding low basis real estate in a Sub-K entity (i.e. the deathtime 754 trap for the unwary)

·      Allow clients to purchase a low inside basis Sub-K entity (i.e. the lifetime 754 trap)

·      Violate the Section 643(f) and Section 199A multiple trust rule

·      Don’t use bonus and Section 199A in year one only to be above the threshold and unable to claim a 199A deduction in later years

·      Do use cost segregation studies if losses will be suspended under basis, at risk, passive loss or the new 461(l) rules

·      Allow clients to use triple net leases when possible

There will be no CE for this webinar

For those who have a conflict with the date/time, The session will be recorded. Simply register and you will have unlimited access to the recording.

Although they are scheduled for a particular time and date - once purchased - they can be viewed at ANY TIME!.

If you are not a LISI member please use the Buy Now Button below to pay the non-member price of $149.

Registrant Email:

After you pay you will be sent a link with the registration information. If you have any questions, please contact webinaradmin@leimbergservices.com

NOTE: To pay using a credit card, use the botton labeled
"Pay with Debit or Credit Card" after clicking the Buy Now button below.

If you are a LISI member, please login below to receive the member price of $129 for this webinar.

Forgot Password?

To become a LISI member Click Here

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. Mr. Keebler is the past Editor-in-Chief of CCH's magazine, Journal of Retirement Planning, and a member of CCH's Financial and Estate Planning Advisory Board. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift and income tax examinations and appeals. In the past 20 years, he has received over 250 favorable private letter rulings including several key rulings of ""first impression."" Mr. Keebler is nationally recognized as an expert in estate and retirement planning and works collaboratively with other experts on academic reviews and papers, and client matters. Mr. Keebler is the author of over 75 articles and columns and editor, author, or co-author of many books and treatises on wealth transfer and taxation, including the Warren, Gorham & Lamont of RIA treatise Esperti, Peterson and Keebler/Irrevocable Trusts: Analysis with Forms. Mr. Keebler is the Chair of the AICPA's Advanced Estate Planning Conference. He is a featured columnist for CCH's Taxes Magazine - ""Family Tax Planning Forum,"" Bob is also a contributing author to the American Bar Association's The ABA Practical Guide to Estate Planning. Robert.Keebler@KeeblerandAssociates.com

Avatar Avatar

Lee Slavutin and Marty Shenkman

February 21, 2019 3:00 PM EDT - 4:30 PM EDT ET

Life Insurance Planning After TCJA

More Info
Avatar Avatar

Alan Gassman, Brandon Ketron

February 22, 2019 1:00 PM EDT 2:30 PM ET ET

199A Planning After the New and Now Modified February 4th Final Regulations: What We Can and Should Do Now That the Dust Has Settled

More Info

Steve Oshins

February 22, 2019 3:00 PM EDT - 4:30 PM EDT ET

The Spousal Lifetime Access Trust: A Gifting and Creditor Protection Technique

More Info

Bob Keebler

February 28, 2019 3:00 PM EDT - 4:30 PM ET ET

Properly Preparing the Form 706 Estate Tax Return, Part 1 of a A Two-Part Series - Click here for the Two Part Bundle

More Info

Bob Keebler

March 01, 2019 3:00 PM EDT - 4:30 PM ET

Properly Preparing the Form 706 Estate Tax Return, Part 2 of a A Two-Part Series - Click here for the Two Part Bundle

More Info

Paul Hood

March 07, 2019 3:00 PM EDT 4:30 PM EDT

Snap, Crackle, Swap: The Substitution Power in Grantor Trusts

More Info

Michael Geeraerts

March 15, 2019 3:00 PM EDT - 4:30 PM ET

199A for Insurance Producers

More Info

Bob Keebler

March 21, 2019 3:00 PM EDT - 4:30 PM EDT

Fundamentals of Income Taxation of Trusts & Form 1041 Planning: What Every Advisors Needs to Know - A Special Re-Broadcast

More Info

Bob Keebler

March 28, 2019 3:00 PM EDT - 4:30 PM EDT ET

GST Planning & Form 709: The Fundamentals of GST Tax Planning and Reporting - A Special Re-Broadcast

More Info
Avatar Avatar

Bob Keebler and Keith Schiller

April 24, 2019 3:00 PM EDT - 4:30 PM ET ET

Bob Keebler & Keith Schiller: Avoiding and Unsnaring Estate and Gift Tax Audit Traps - Achieving Best Results from Estate and Gift Tax Audits

More Info

Bob Keebler

May 3, 2019 3:00 PM EDT - 4:30 PM EDT ET

What Advisors Need to Know about Cost Segregation

More Info