The Application of Section 199A to Owners of Pass-Through Entities

November 14, 2019 at 3:15pm
NYU Institute on Federal Taxation
Fairmont San Francisco Hotel

950 Mason St, San Francisco

CA 94108

This panel highlights the planning opportunities and problems associated with Section 199A including the definition of specified service trades or businesses applied in various industry sectors, the ability to determine whether to and how to make an aggregation election, navigating the “wages” and “qualified property” limitations, and compliance reporting aspects of new Section 199A. Choice of entity comparisons also are made, including the state income tax treatment of Section 199A.

*Please note there is a cost to attend.