ENG1905 - 199A: Beyond the Basics (EST, PFP, TAX)

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):

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