IRC 199A Practice Opportunities: Integrating LLC Expertise and Section 199A Expertise
Recording of a 110-minute CPE webinar with Q&A
This course will provide partnership tax and business advisers with a useful practice guide to handling the tax compliance and business planning issues for clients under IRC Section 199A. Attorney John M. Cunningham, author of the first treatise issued by a major publisher on the QBI deduction provisions, will describe the skills and tools needed to develop Section 199A competence as a new and separate tax practice area.
Outline
- Overview of Section 199A--chief features; legislative history; impact on business owners
- Ten reasons for the extraordinary difficulty of Section 199A
- Section 199A as a distinct practice area
- What do you need to know to represent Section 199A clients competently?
- What practice tools do you need to represent Section 199A clients competently?
- What practice experience do you need to represent Section 199A clients competently?
- The need to combine Section 199A expertise with LLC competence
- How should tax accountants and lawyers work together in serving Section 199A clients?
- Principal pitfalls in Section 199A practice
Benefits
The webinar will address these and other relevant topics:
- How does Section 199A create a separate and significant new practice area for tax accountants and attorneys?
- What knowledge and practice tools are needed to competently represent clients under Section 199A?
- Why are Section 199A expertise and LLC legal and tax expertise not only mutually supportive but mutually interdependent and mutually indispensable?
Faculty
![Cunningham, John](/img/t/a36da66008dad13f8bbaa0651a49beec.jpg)
John M. Cunningham
Of Counsel
McLane Middleton
Mr. Cunningham's practice is focused on forming LLCs and converting corporations and other non-LLC entities to... | Read More
Mr. Cunningham's practice is focused on forming LLCs and converting corporations and other non-LLC entities to LLCs. He has formed hundreds of LLCs, with initial capitalizations ranging from a few thousand dollars to $600 million and with memberships ranging from one to over 100. He is co-author of the leading Delaware LLC formbook and practice manual and has extensive experience in drafting Delaware LLCs.
Close