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National Tax Conference 2019


NTA1918 - §199A: Strategies and Traps Involving Specified Service Trades or Businesses


Nov 13, 2019 4:45pm ‐ Nov 13, 2019 5:35pm

Standard: $49.00

Description

This session assesses the numerous planning opportunities, traps, and unanswered questions that surface in the 199A final regulations relating to specified service trades or businesses (SSTBs). Attendees will also understand when and how to isolate and separate SSTBs from non-SSTBs.

Learning Objectives:
  • Evaluating when a T-B is an SSTB under Section 199A.
  • Assessing the numerous Section 199A final regulation examples.
  • Differentiating 'consulting' from non-SSTBs.
  • Identifying Section 199A regulation SSTB definitions to possibly reject in 2018.
  • Avoiding the 'de minimis rule' by separating T-Bs.
  • Evaluating case law to see facts that justify a separate T-B under Section 446.
  • Interpreting the remarkably narrow 'reputation or skills' test.
  • Spotting traps where services or property are provided to a related SSTB.

Speaker(s):

  • Gary R. McBride, CPA, LL.M. (Taxation), Emeritus Professor, California State University, East Bay

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