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2025 Tax Bill and Pass-Through Entities: Key Provisions, Planning Techniques, and Limitations

Recording of a 90-minute premium CLE/CPE video webinar with Q&A

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Conducted on Thursday, July 24, 2025

Recorded event now available

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This CLE/CPE webinar will provide tax counsel and advisers with a review of the application and impact of the new tax bill on pass-through entities. The panel will discuss new tax law changes impacting pass-through entities and provide tax planning strategies to optimize tax benefits and avoid pitfalls.

Description

The new tax bill contains changes impacting companies of all types. The new tax bill encompasses provisions directly affecting the income of pass-through entities, requiring careful planning to take advantage of the available tax-saving options and avoid tax compliance or reporting issues.

The tax law allows additional benefits to pass-through entities that require an understanding of a variety of complex provisions. Tax counsel and advisers must be aware of the benefits and limitations of Section 199A regarding the deduction of qualified business income, the available planning techniques to optimize tax savings for partnerships, LLCs and S corporations, and considerations for possible entity reclassification along with other tactics to reduce taxable income.

Listen as our panel analyzes the complex provisions of the new tax bill impacting pass-through entities and provides practical methods for compliance and tax savings.

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Outline

  1. Overview of tax law changes impacting pass-through entities
  2. Section 199A deductions and pass-through tax breaks and limitations
  3. Impact of the interest expense cap on pass-through entities
  4. Reevaluating entity classification in light of new tax bill

Benefits

The panel will review these and other high priority issues:

  • Tax considerations for pass-through entities after the passage of the new tax law
  • Qualified business interest deductions and limitations on specified service industries
  • Treatment of carried interest and performance of services
  • Available tax planning techniques for partnerships, LLCs, and S corporations
  • Entity reclassification considerations for potential tax savings

Faculty

Friedman, Robert
Robert A. Friedman

Partner
Proskauer Rose

Mr. Friedman is a partner in the Tax Department whose practice focuses on representing clients in all facets of...  |  Read More

Homsi, Eric
Eric Homsi

Counsel
Crowell & Moring

Mr. Homsi is a counsel in the firm's Tax Group, resident in the New York office. His practice concentrates...  |  Read More

Access Anytime, Anywhere

Strafford will process CLE credit for one person on each recording. CPE credit is not available on recordings. All formats include course handouts.

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