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



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Recording and Slides are Available Here


The Final 199A Regulations that were issued on January 18th and then reissued with some clarifications on February 4th under Section 199A give significant guidance on what can and cannot qualify for the 20% Qualified Business Income deduction.
 
While there are areas of uncertainty to be navigated, the road map for sound planning, and for what tax advisors need to know and do for clients having various scenarios is now clear for the most part.
 
In their exclusive LISI Webinar, nationally-recognized 199A experts Alan Gassman and Brandon Ketron will provide you with an in-depth discussion that will focus on practical planning, traps for the unwary, and a number of planning scenarios, as well as business and trust structures that need to be put into place to have business income taxed at a lower rate. 
 
Topics to be covered in include the following, as aided by over 100 pages of informative and client friendly power points and charts:      

1, Clear summaries of the new rules and how they apply under the Final Regulations and
recent Revenue Procedures.
 
2.  Discussion of what trades and businesses are and are not SSTB's. 
 
3.  Discussion of if and when to consider converting employees to independent contractors
under the new Final Regulations.
 
4.  How to help assure that rental and other "somewhat passive" businesses will be active
enough to qualify for the deduction, and how to handle the new safe harbor for leases
and to turn triple net leases into active business status.
 
5.  How to use trusts and management and other companies to benefit multiple
generations and a spouse while using the tax bracket and $157,500 threshold of
low income family members.
 
6.  Demistifying 1031 exchanges, 754 elections, how to separate SSTB from non SSTB income,
how to plan for aggregation. 
 
7.  What to do for high earner professionals in SSTB categories, including the use of irrevocable
trusts and section 678 trusts. 
 
Q&A and much more! 


There will be no CE for this webinar


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Alan S. Gassman is a lawyer practicing in Clearwater, Florida with the law firm of Gassman, Crotty & Denicolo, P.A. Alan has a Post-Master's Degree (LL.M.) in taxation from the University of Florida, and is a board-certified trust and estate lawyer. Alan will speak on Creative Planning Using IRC Sections 199A and 1202 at the 44th Annual Notre Dame Tax & Estate Planning Institute in South Bend, Indiana on October 11th and 12th. The brochure on this year's Notre Dame Tax & Estate Planning Institute can be viewed at this link: 44th Annual Notre Dame Tax & Estate Planning Institute. Alan's email address is agassman@gassmanpa.com.



Brandon Ketron, J.D., LL.M., CPA, is an associate at the law firm of Gassman, Crotty & Denicolo, P.A. in Clearwater, Florida and practices in the areas of Estate Planning, Tax, and Corporate and Business Law. Brandon attended Stetson University College of Law where he graduated cum laude, and received his LL.M. in Taxation from the University of Florida. He received his undergraduate degree at Roanoke College where he graduated cum laude with a degree in Business Administration and a concentration in both Accounting and Finance. Brandon is also a licensed CPA in the States of Florida and Virginia.



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