
LISI's Tax Reform Bill Update & New Passthrough Income Taxation: Statutory Review & Short-Term/Urgent and Longer-Term Planning
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FLASH: LISI's Tax Reform Bill Update & New Passthrough Income Taxation: Statutory Review & Short-Term/Urgent and Longer-Term Planning
Join Bob Keebler, CPA/PFS, MST, AEP on Friday December 8th @ 3pm ET for his special “2-for-1” LISI webinar focused on the Tax Cuts and Jobs Act. In Part 1, Bob will explore the critical aspects of the Tax Cuts and Jobs Act. In Part 2, Bob will review how the new passthrough income taxation rules work. As the passage of the tax bill draws nearer, this is a “must see” webinar series for all practitioners.
Part 1: Critical Aspects of the Tax Cuts and Jobs Act
- An Overview of the Individual Tax Changes including SALT, Charitable, AMT and the New fourth Loss Limitation Provisions
- Massive Changes to Drafting, Planning and the Administration of Estates Including Doubling the Exemption
- Immediate Considerations When Choosing a Fiscal Year for Estates and Trusts Including Rates and Pass-Through Issues
- Urgent Planning for the New FIFO Securities Rule Including CRTs, CLTs, NINGs, Nongrantor Trusts and Partnerships
- December 31, 2017 Changes to Roth Recharacterization Provisions and Roth Conversions After Tax Reform
- The Complete Overhaul and Repeal of Most Itemized Deductions and Time Sensitive 2017 Year-End Planning
- Reduction in the Corporate Tax Rate and Likely Strategic and Tactical Opportunities
- The Separation of Pass-Through Business Income From The Traditional Ordinary Income Approach
- A Mathematical Comparison of C-Corp and Pass-Through Taxation After Tax Return
- The Adverse Impact of the Pass-Through Provisions on Trusts and Estates and Urgent Planning
- The Application of the Lower Pass-Through Rate to Real Estate and Planning Considerations
- Expansion of Both Bonus Depreciation and the Section 179 Deduction
- Expansion and Changes to ESBT Provisions
- Top Ten Year End Planning Issues
- ACTION STEPs for CPAs
- ACTION STEPs for Financial Planners
- ACTION STEPs for Estate and Trust lawyers
Part 2: A Detailed Look at How the Rules for the Deduction for Qualified Business Income of Pass-Thru Entities Work
- A Policy Perspective – What is Congress Hoping to Achieve
- Extremely Adverse Impact on Estate and Trusts and Related Planning
- Understanding the Four Types of Taxpayers:
- Specified Service Businesses with Taxable Income Under $500,000
- Specified Service Businesses with Taxable Income Over $500,000 and the Dangerous Cliff Phaseout
- NonService Businesses with Taxable Income Under $500,000
- NonService Businesses with Taxable Income Over $500,000
- What is a Specified Service Business?
- What is the Cliff Phaseout and What Strategies Exist?
- Understanding The $500,000 Cliff Where a $100,000 of Additional Gross Income Causes $215,000 of Taxable Income
- What is Combined Qualified Business Income?
- Understanding the 50% Wage Limitation
- Planning for Income Between the Phaseout Limitations – A critical 2017 and 2018 Concept
- Treatment of Carryover Losses
- Extremely Adverse Impact on Estate and Trusts and Related Planning
- The Impact of the Pass-Thru Deduction on Prior Year Losses
- Treatment of Real Estate Income and The 50% Wage Limitation
- The Impact of Reasonable Compensation and Guaranteed Payments
- The Impact on Qualified REIT Income
- Relationship to the Net Investment Income Tax
- Changes in the Accuracy-Related Penalty
There will be no CE for this webinar
For those who have a conflict with the date/time, The session will be recorded. Simply register and you will have unlimited access to the recording.
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