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199A Case Studies - A Refresher



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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


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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


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