Description

The addition of Sec. 199A is perhaps one of the most significant changes and opportunities in the Tax Cuts and Jobs Act (TCJA). It is also very complicated from a compliance and planning standpoint. This session will provide a quick refresher of the basics, cover some of the compliance difficulties and provide forward-looking planning ideas. Specifically, this session will cover:

1. Sec. 199A for Real Estate
   
2. Sec. 199A for Insurance and Financial Planning Professionals
   
3. Understanding Separate vs. Separable for SSTBs
   
4. Sec. 199A with REITs and PTP
   

Learning Objectives:

1. Understand how Sec. 199A works for both traditional business and SSTBs.
   
2. Understand when a taxpayer can use separate and separable rules.

Speaker(s):

• Bob Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA, Partner, Keebler and Associates, LLP