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TAX REFORM FALLOUT

July 16, 2019 @ 1:00 pm - 2:00 pm EDT

Free

Participants of the live webinar will be eligible for 1 free CPE credit.

During this session, you will have the opportunity to hear our tax leaders address updates to key tax reform provisions, the impacts of these provisions and guidance on the horizon. Presenters will provide a brief overview on topics relating to: the business interest limitation under Section 163(j), documentation of the 199A deduction, critical international tax developments, revenue recognition under section 451(b), and the importance of family office restructuring in light of the suspension of miscellaneous itemized deductions.

Learning Objectives:

  • Explain the importance of contemporaneously documenting factors supporting the existence of a trade or business for purposes of section 199A
  • Discuss recent international tax developments including GILTI, 245A, 956, etc.
  • Evaluate the potential positions that exist for applying the section 163(j) business interest limitation rules in the context of a tiered partnership.
  • Explain the circumstances that may give rise to a trade or business activity for family offices in light of the Higgins, Lender, and Hellmann cases.
Delivery: This webinar will be delivered via the BDO Online CPE Network
Prerequisites: None
Advanced Prep: None
Credits: 1.0 CPE credit in the field of Taxes
Program Level: Basic
BDO USA, LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Details

Date:
July 16, 2019
Time:
1:00 pm - 2:00 pm
Cost:
Free
Event Category:
Event Tags:
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Field of Study
Taxes