Description
During this session, with respect to partnerships and partners, we will explore planning opportunities relating to the TCJA.
Learning Objectives include:
- The new interest expense limit under section 163(j).
- Bonus depreciation strategies for partners.
- Maximizing the 199A deduction for partners.
- Centralized Partnership Audit Rule (CPAR) considerations.
- Carried interest rules.
Other TCJA developments:
- How section 163(j) impacts partnerships and partners.
- How to maximize bonus depreciation for partners.
- How partners can maximize the 199A deduction.
- How to determine the optimal CPAR strategy.
- How to avoid the carried interest rules.
Speaker(s):
- Gary
R. McBride,
CPA, LL.M. (Taxation),
Emeritus Professor,
California State University, East Bay
