Special Bundle of 6 Webinars:
An 8 Webinar Package Providing a Comprehensive Review of Section 199A: How the Statute Operates and How to Exploit the New Rules
Detailed Look at How the New Rules in Section 199A for the Deduction for Qualified Business Income of Pass-Thru Entities Work
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Recording and Slides are Available Here .
Join Bob Keebler, CPA/PFS, MST, AEP on Thursday January 4th @ 3pm ET for his special LISI webinar focused on how the new pass-through income taxation rules work. This is a “must see” webinar series for all practitioners who have pass-through clients. During the webinar, Bob will cover the following topics:
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- 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
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199A Case Studies - Click to Listen to Bob's description
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Recording and Slides are Available Here .
Understanding New Section 199A – A Case Study Approach
Understanding and planning with the new Section 199A 20% pass-through business deduction is one of the largest opportunities in the Tax Cuts and Jobs Act. This webinar will explore the mathematics of the deduction with an iterative case-study approach. The cases based upon actual client situations will address:
- Using pension and profit sharing plans to reduce income to the threshold limitation for a dental client
- Using S-Corps to meet the wage test for an engineering firm
- Spinning out practice real estate for a law firm client
- Spinning out non-service business interests to a separate C-Corp or LLC for a medical practice
- Application of the W-2 Wage limitation for various entities
- Application of the Qualified Property limitation and how to avoid the threshold test(s)
- Understanding the Service Business limitation and how to reduce income
- Understanding when to do cost segregation studies and when not to do cost segregation studies
- Planning to reduce taxable income to increase the 199A deduction
- Planning on an entity-by-entity basis and recapitalization and entity mergers using a 50+ LLC real estate investor
- Reducing debt on an entity-by entity basis for a 50+ LLC real estate investor
- Using nongrantor incomplete gift trusts to shift income and receive a step-up at death for a 90 year old real estate client
- The relationship between debt and QBI and how to enhance the 199A
- Accelerating expensing and cost segregation versus the 199A deduction for a real estate client
- Creating nongrantor completed gift trusts to avoid the 50% W-2 Wage and 2.5% Qualified Property tests for a real estate investor
- Creating nongrantor incomplete gift trusts to avoid the 50% W-2 Wage and 2.5% Qualified Property tests for a real estate investor
There will be no CE for this webinar
Understanding New Section 199A – A Case Study Approach : Plus Q&A - Click to Listen to Bob's description
Watch Now!
Recording and Slides are Available Here .
Understanding New Section 199A – A Case Study Approach
Understanding and planning with the new Section 199A 20% pass-through business deduction is one of the largest opportunities in the Tax Cuts and Jobs Act. This webinar will explore the mathematics of the deduction with an iterative case-study approach. The cases based upon actual client situations will address:
- Using pension and profit sharing plans to reduce income to the threshold limitation for a dental client
- Using S-Corps to meet the wage test for an engineering firm
- Spinning out practice real estate for a law firm client
- Spinning out non-service business interests to a separate C-Corp or LLC for a medical practice
- Application of the W-2 Wage limitation for various entities
- Application of the Qualified Property limitation and how to avoid the threshold test(s)
- Understanding the Service Business limitation and how to reduce income
- Understanding when to do cost segregation studies and when not to do cost segregation studies
- Planning to reduce taxable income to increase the 199A deduction
- Planning on an entity-by-entity basis and recapitalization and entity mergers using a 50+ LLC real estate investor
- Reducing debt on an entity-by entity basis for a 50+ LLC real estate investor
- Using nongrantor incomplete gift trusts to shift income and receive a step-up at death for a 90 year old real estate client
- The relationship between debt and QBI and how to enhance the 199A
- Accelerating expensing and cost segregation versus the 199A deduction for a real estate client
- Creating nongrantor completed gift trusts to avoid the 50% W-2 Wage and 2.5% Qualified Property tests for a real estate investor
- Creating nongrantor incomplete gift trusts to avoid the 50% W-2 Wage and 2.5% Qualified Property tests for a real estate investor
There will be no CE for this webinar
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199A Challenges and Strategies--A Deeper Dive - Click to Listen to Alan's description
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Recording and Slides are Available Here .
Please join us for this advanced level presentation on some of the most important components of Section 199A planning, and related consideration which go beyond the basic provisions and planning aspects of this new statute.
Items covered will include
- Wage and Employee Leasing
- Common Paymaster Planning
- Depreciation and Qualified Property Planning
- What Is A Trade or Business
- Segregation of Businesses Under Related Entities
- Transfer Pricing Rules, Qualified Plan Considerations
- Employment Tax Planning
- Complex and ESBT Trust Planning
- and More.
There will be no CE for this webinar
Items covered will include
- Wage and Employee Leasing
- Common Paymaster Planning
- Depreciation and Qualified Property Planning
- What Is A Trade or Business
- Segregation of Businesses Under Related Entities
- Transfer Pricing Rules, Qualified Plan Considerations
- Employment Tax Planning
- Complex and ESBT Trust Planning
- and More.
Exploiting the 2017 Tax Act: Creative New Federal and State Income Tax Savings Opportunities - Click to Listen to Steve's description
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Recording and Slides are Available Here .
Congress rushed the 2017 Tax Act. In doing so, they left creative estate planners multiple opportunities to exploit the income tax laws in order to save a substantial amount of federal and state income taxes. The combination of the nearly unlimited gift tax exemption, the new income tax brackets and the IRC 199A pass-thru business deduction have opened the door for a substantial amount of federal and state income tax savings. How do we exploit the new rules?
Join Estate Planning Attorney Steve Oshins and he dazzles the audience with:
- The concept of immediate gratification
- Why proper planning will now get you more thank you’s than ever from your clients
- Saving state and federal income taxes using NING Trusts
- Saving state and federal income taxes using third-party non-grantor trusts
- Why we should change most grantor trusts into non-grantor trusts
- Why we might unwind installment sales to IDGTs
- Splitting off extra equity from existing IDGTs with outstanding installment sales
- Opportunities to sprinkle income to lower federal and state income tax brackets
- Exploiting the 2017 Tax Act with multiple trusts, maybe even ten trusts for one client
- A list of economic opportunities for each separate taxpayer trust
- All of the eligible taxpayers to use to exploit the new IRC 199A Pass-Thru Business Rules
- Using your newborn baby as an additional IRC 199A taxpayer
- Exploiting decades-old tax policy to leave the gift tax alone that Congress seems to have forgotten
- Decanting to exploit the new tax laws
- Exploiting the IRC 199A pass-thru business opportunities with proper choice of business entity
- The 28.57% Magical W-2 Formula to maximize the IRC 199A pass-thru business deduction
There will be no CE for this webinar
Six NEW 199A Cases Studies: Important Steps Advisors Need to Take When Modeling a Client’s Numbers - Click to Listen to Bob's description
Watch Now!
Recording and Slides are Available Here .
Six NEW 199A Cases Studies: Important Steps Advisors Need to Take When Modeling a Client’s Numbers
The Tax Cuts and Jobs Act created new Code Section 199A, which presents advisors with six tricky questions that require detailed quantitative analysis before clients can be properly advised on what to do:
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Join Bob Keebler in his exclusive LISI webinar where he uses the case study
method to demonstrate:
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- How he calculates the 199A pass-through deduction for service and non-services businesses;
- How he models the complex choice of entity question and whether a client is “better off” being a C Corporation or a pass-through entity;
- How he counsels clients on whether they should remain as an employee or elect to convert to independent contractor status;
- How he models whether Schedule C business owners should switch to S corporation status and pay themselves a salary to claim a 199A deduction;
- How he calculates the 199A deduction when interests in pass-through entities are owned by fiduciaries such as trusts and estates; and
- How he models making qualified retirement plan contributions that can reduce a client’s taxable income, and how that impacts the IRC 199A deduction.
There will be no CE for this webinar