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199A Planning for Trust & Estate Attorneys



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Advanced Section 199A With Trusts and Estates
For Lawyers, Financial Advisors and CPAs

The §199A 20% small business deduction is one of the largest opportunities in the Tax Cuts and Jobs Act. This class is designed for lawyers, financial advisors, trustees and CPAs that need to explore the limitations of the 199A deduction for estates and trusts and how to design strategies that will help your clients optimize the deduction.

In this course we will cover the following:

  • Receive an overview of the 20% pass-through business deduction
  • Develop an understanding of “Specified Service” and “Non-Specified Service” Businesses
  • Review of IRC Section 643(f)’s Two Trust Rule
  • Create trusts to obtain new $163,300 limitations
  • Discover how to create beneficiaries of separate trusts without violating IRC §643(f)
  • Understand the wage and capital test
  • Planning for Non-Specified Service Businesses
  • Using 754 elections to create additional qualified property
  • How to use defined benefit and defined contribution plans to reduce Specified Service Business income
  • Restructuring to improve the 20% deduction
  • Learn how DNI can be shifted from estates and trusts to increase the 199A deduction
  • Understand how the 199A deduction works at the trust and estate levelsTraps for the unwary not distributing “199A income” to trust and estate beneficiaries


There will be no CE for this webinar


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Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. Mr. Keebler is the past Editor-in-Chief of CCH's magazine, Journal of Retirement Planning, and a member of CCH's Financial and Estate Planning Advisory Board. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift and income tax examinations and appeals. In the past 20 years, he has received over 250 favorable private letter rulings including several key rulings of "first impression." Mr. Keebler is nationally recognized as an expert in estate and retirement planning and works collaboratively with other experts on academic reviews and papers, and client matters. Mr. Keebler is the author of over 75 articles and columns and editor, author, or co-author of many books and treatises on wealth transfer and taxation, including the Warren, Gorham & Lamont of RIA treatise Esperti, Peterson and Keebler/Irrevocable Trusts: Analysis with Forms. Mr. Keebler is the Chair of the AICPA's Advanced Estate Planning Conference. He is a featured columnist for CCH's Taxes Magazine - "Family Tax Planning Forum," Bob is also a contributing author to the American Bar Association's The ABA Practical Guide to Estate Planning. Robert.Keebler@KeeblerandAssociates.com


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