Understanding the 199A Deduction After the New Final Regulations: An IRS Perspective
Why You Should Attend
What You Will Learn
This comprehensive video webcast features a give-and-take discussion as Jerald D. August of Fox Rothschild LLP addresses a variety of key issues relating to the 199A deduction and Wendy L. Kribell, Senior Counsel for the IRS’s Office of Chief Counsel, provides her perspective on the policy goals and objectives of the 199A regulations and related guidance, as well as the areas that still need to be addressed.
Join us to explore the following under 199A:
Who are the “winners” and “losers” under 199A?
What is a qualified trade or business?
How to determine whether a taxpayer is engaged in one or more than one trade or business
The treatment of rental real estate
Impact of 199A on trusts and estates engaged in or holding interests in partnerships or S corporation engaged in a qualified trade or business
Treatment of foreign source income and net capital gains
Prospects for the continuation of 199A after 2025
Attend this video webcast for an inside look at Section 199A and practical guidance on how to apply it this year and beyond.
All registrants will receive a set of downloadable course materials to accompany the program.