199A Case Studies - A Refresher
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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