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Construction and Real Estate Conference 2019

COR1924 - To Aggregate, or Not to Aggregate (under 199A)

Dec 5, 2019 4:15pm ‐ Dec 5, 2019 5:05pm

Standard: $49.00


This session will evaluate when pass-through entities can and should or should not be aggregated for purposes of 199A, factors to consider in making this determination - including examples - and other relevant issues to consider.

Learning Objectives:
  • Learn the relevant rules for when pass-through entities can be aggregated together.
  • Learn how to effectively utilize aggregation to maximize the 199A deduction and mitigate wage and property limitations.


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