In August, the government issued proposed regulations under IRC §§ 199A (20% deduction for qualified business income from passthrough entities) and 643(f) (multiple trusts treated as one trust). These regulations inform strategic and tactical planning for passthrough entities and trusts, of course containing some favorable and very unfavorable rules.
We will review some basics and then get into the proposed regulations. You will learn:
The live presentation of this webinar was approved for 1.5 hour general CLE credit in California and Illinois and 1.8 hours of general CLE credit in Missouri. CLE credit is no longer available for this recording.
This webinar is a joint presentation by Thompson Coburn and The Missouri Chapter of the American Academy of Attorney-CPAs.
*Please note that this is a 90-minute presentation
Steve's current materials, Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications, are available by emailing firstname.lastname@example.org.
October 30, 2018
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