Understanding Section 199A – Creating a Solid Foundation

Watch Now!
Recording and Slides are Available Here .

One of the main opportunities in the Tax Cuts and Jobs Act is the Section 199A 20% small business deduction.  CPAs, attorneys, financial planners and trustees will learn techniques to enhance the 20% deduction and examine the limitations of the 199A deduction.  During his exclusive LISI webinar, Bob will cover the following topics:

    • A Policy Perspective – What is Congress Hoping to Achieve with Section 199A
    • Understanding Four Types of Taxpayers:
    • Nonservice Business with Over $315,000 of Taxable Income
    • Nonservice Business with Less Than $315,000 of Taxable Income
    • Specified Service Trade or Business with Income of $315,000 or Less
    • Specified Service Trade or Business with Income over $415,000 or Less
    • What is a Specified Service Trade or Business?
    • Understand the limitation based on W-2 wages and capital
    • Planning for Income Between the Phaseout Limitations – A critical 2017 and 2018 Concept
    • Treatment of Carryover Losses
    • The Impact of the Pass-Thru Deduction on Prior Year Losses
    •  Treatment of Real Estate Income and The 50%  Wage Limitation
    •  The Impact of Reasonable Compensation and Guaranteed Payments
    • The Impact on Qualified REIT Income
    • Relationship to the Net Investment Income Tax
    • Changes in the Accuracy-Related Penalty

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

Avatar Avatar

Steve Leimberg & Linas Sudzius:

September 26, 2018 3:00 PM EDT 4:00 PM ET ET

Beneficiary Designations and Divorce – An Opportunity to Serve During Difficult Times: Part 2: What Are the Beneficiary Best Practices Before, During and After Divorce?

More Info
Avatar Avatar

Jonathan Gopman and Paul D'Alesandro

September 27, 2018 3:00 PM EDT 4:00 PM ET ET

Structuring Offshore Asset Protection Trusts: What the Sophisticated Advisor Needs to Know : Part 2

More Info

Eric Naison-Phillips

October 3, 2018 3:00 PM EDT - 4:00 PM EDT ET

Inside Private Placement and the IDF Landscape: Sophisticated Planning to Optimize Net After-Tax Results

More Info

Mike DiMayo

October 4, 2018 3:00 PM EDT - 4:15 PM EDT ET

The Future of Captive Insurance Planning: New Tax Court Guidance and What the Future Holds

More Info
Avatar Avatar

Steve Oshins, Jay Adkisson

October 05, 2018 3:00 PM EDT - 4:00 PM EDT

Oshins vs. Adkisson: Domestic Asset Protection Trust Smackdown

More Info

Paul Hood

October 11, 2018 3:00 PM EDT - 4:00 PM EDT

Your Forms Runneth Over: Selected Fine Points of General Drafting of Documents

More Info

Andy DeMaio

October 12, 2018 3:00 PM EDT 4:00 PM ET

Practical Estate Planning for Digital Assets under RUFADAA

More Info

Bob Keebler

October 18, 2018 3:00 PM EDT - 4:30 PM EDT

New 1041 Class

More Info

Steve Oshins

October 19, 2018 3:00 PM EDT - 4:30 PM EDT ET

Life Insurance Industry’s Biggest Problem now that there are Fewer Life Insurance Trusts: The Creditor Tsunami

More Info

James P. Weller, JD, LL.M

October 26, 2018 3:00 PM EDT - 4:00 PM EDT ET


More Info

Mike Jones

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

Significant Recent Estate, Gift and Generation-Skipping Transfer Tax Developments Affecting Estate Planning and Administration

More Info