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Understanding Section 199A - Creating a Solid Foundation



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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


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