2025 Legislation and Pass-Through Entity Taxation: One Big Beautiful Bill Act, SALT Cap, PTE Deductions, 199A, 163(j)
Note: CLE credit is not offered on this program
A live 110-minute CPE webinar with interactive Q&A
This webinar will address the new 2025 legislation and its significant impact on pass-through entities and their owners. Our panel of knowledgeable flow-through entity professionals will present courses of action these entities and their advisers should consider to mitigate PTE tax consequences for these entities and their owners.
Outline
- 2025 Legislation and pass-through entities: introduction
- One Big Beautiful Bill Act
- SALT cap
- Depreciation
- 199A
- Research and development expenses
- PTE deductions
- Other provisions
- Tax strategies
Benefits
The panel will cover these and other critical issues:
- Provisions in the One Big Beautiful Bill Act impacting PTEs
- Planning to mitigate tax for flow-through entities and their owners
- How new depreciation provisions could impact pass-through entities
- Impact of changes to SALT deductions on flow-through entities and owners
Faculty
Mark Gallegos, CPA, MST
Partner
Porte Brown
Mr. Gallegos, CPA, MST, is a tax partner on Porte Brown’s accounting and consulting services team in... | Read More
Mr. Gallegos, CPA, MST, is a tax partner on Porte Brown’s accounting and consulting services team in the Elgin, Illinois, office. With over 20 years of experience, he has become a trusted advisor in the areas of taxation, specializing in mergers & acquisitions, international tax, and tax credits and incentives. Mr. Gallegos expertise is anchored in a deep understanding of complex tax legislation and the evolving regulatory landscape. He is a prolific speaker and writer, frequently hosting webinars and delivering presentations on tax legislation and related topics. Mr. Gallegos is a frequently sought-after public speaker, known for his insightful commentary and his deep understanding of our complex tax legislation. He has served as an expert contributor to global media outlets such as Wall Street Journal, CNN, USA Today, Washington Post, Bloomberg, FOX News, Tax Advisor, as well as many local news publications, industry podcasts, and news radio broadcasts.
Close
Brian T. Lovett, CPA, JD
Partner
Withum Smith+Brown
Mr. Lovett has extensive experience serving the tax needs of both public companies and closely-held businesses,... | Read More
Mr. Lovett has extensive experience serving the tax needs of both public companies and closely-held businesses, including all aspects of tax compliance for partnerships and corporations. He advises clients with regard to the structure and tax consequences of new business ventures, and assists with restructuring existing businesses for increased tax efficiency. Prior to joining his firm, he was with a “Big 4” accounting firm, working closely with large, multinational real estate investment companies.
CloseEarly Discount (through 08/01/25)
CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event.
See
NASBA details.
Cannot Attend August 25?
Early Discount (through 08/01/25)
CPE credit is not available on downloads.
CPE On-Demand