The government has released 2019 final regulations (changing and finalizing 2018 proposed regulations), 2019 proposed regulations, and other official guidance regarding the 20% deduction for qualified business income from pass-through entities, as well as regulations attacking multiple trusts created to avoid federal income tax.
We will discuss planning tips that may affect business structure and irrevocable tax elections, including special issues touching upon real estate or separating businesses from contaminated income. Separately, we will briefly mention some life insurance income tax issues, including proposed regulations under the transfer-for-value rules and a case involving the treatment of compensatory split-dollar arrangements.
You will learn:
The live presentation of this webinar was approved for 1.5 hours general CLE credit in California and Illinois and 1.8 hours of general CLE credit in Missouri. if you are interested in receiving credit for watching the recorded presentation, please click here.
*Please note that this is a 90-minute webinar
For technical materials supporting the slides, see Steve's newsletter.
Steve's current materials, Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications, are available by emailing firstname.lastname@example.org.
April 23, 2019
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