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Thursday, August 23, 2018 Live Replay

2018 Tax Reform Update: Qualified Business Income Deduction (Replay) (E1808354)

12:00 PM - 1:15 PM EDT

Registration: 11:45 AM EDT

Webcast


1.5 CPE Credits in TX

OVERVIEW

This webinar will discuss the proposed regulations under Section 199A relating to the 20% deduction for QBI from passthrough entities.

DESIGNED FOR

  • CPAs
  • Sole proprietors
  • Business owners of pass-through entities

      HIGHLIGHTS

      Dan Mellor of Kulzer & DiPadova, PA will present a summary of the new proposed regulations under Section 199A relating to the 20% deduction for qualified business income from a passthrough entity.

      The discussion will cover:
      • Trade or business requirement
      • Definitional guidance for specified service trades/businesses (SSTBs)
      • De minimis rule for SSTBs
      • Scope of the “reputation or skill” clause for SSTBs
      • Elective aggregation of commonly-controlled businesses
      • Presumption regarding employees-turned-independent contractors
      • Treatment of QBI losses and Section 1231 gain
      • Exclusion of partnership basis adjustments from qualified property

      COURSE LEVEL

      Basic

INSTRUCTOR

Daniel Mellor

Daniel L. Mellor, J.D., LL.M.

Associate

Kulzer & DiPadova, P.A.

Daniel L. Mellor, J.D., LL.M., is a shareholder with Kulzer DiPadova, P.A., located in Haddonfield, New Jersey. Mr. Mellor is a member of the American Bar Association, New Jersey State Bar Association, as well as the Camden, Burlington and Mercer County Bar Associations. He is admitted to practice law in New Jersey, New York and Pennsylvania. He is also licensed to practice before the United States Tax Court. Mr. Mellor earned his B.A. from the College of William and Mary, his J.D. at the George Mason University School of Law, and his Master of Laws (LL.M.) in taxation from the Temple University Beasley School of Law.

PRICING

$39.00 - Member

$59.00 - Nonmember

Pre-Registration Closed

Online pre-registration for this event is now closed.

ADDITIONAL OPTIONS

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