University of Texas School of Law

eCourse

Section 199A: Nuts and Bolts, plus Strategies for Structuring Existing and New Businesses

Contains material from Jan 2020

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Session 1: Section 199A: Nuts and Bolts Learn about the Section 199A qualified business income deduction, from the statutory basics to the recently issued Treasury and IRS guidance. Listen to a discussion about qualified trade or business income, rental real estate and the safe harbor, the various limitations on the 199A deduction, the aggregation rules under the regulations, and other key practical aspects of 199A.
 
Session 2: Section 199A: Planning Hear a brief overview of Section 199A concepts and discuss how to structure existing and new businesses to maximize the deduction and offer a comparison to operating a business as a C corporation.
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Total Credit Hours:
2.00     Credit Info

TX MCLE credit expires: 1/31/2021

Includes: Audio Paper Slides

$95  

Preview Sessions
Credit Hours
1. Section 199A: Nuts and Bolts (Jan 2020)

Jessica L. Kirk

0.75 0.00 0.00 0.75  

Preview Session Materials

You may download session materials
for offline use.

Audio (mp3) 45 mins
Paper (pdf) 3 pgs
Slides (pdf) 18 pgs

SESSION 1 — 45 mins, credit 0.75

Session 1:

Section 199A: Nuts and Bolts (Jan 2020)

Learn about the Section 199A qualified business income deduction, from the statutory basics to the recently issued Treasury and IRS guidance. Discuss qualified trade or business income, rental real estate and the safe harbor, the various limitations on the 199A deduction, the aggregation rules under the regulations, and other key practical aspects of 199A. 

Originally presented at: Dec 2019 Taxation Conference

Jessica L. Kirk, Thompson & Knight LLP - Dallas, TX

2. Section 199A: Planning (Jan 2020)

Daniel H. McCarthy

1.25 0.00 0.00 1.25  

Preview Session Materials

You may download session materials
for offline use.

Audio (mp3) 74 mins
Paper (pdf) 30 pgs
Slides (pdf) 50 pgs

SESSION 2 — 74 mins, credit 1.25

Session 2:

Section 199A: Planning (Jan 2020)

Hear a brief overview of Section 199A concepts and discuss how to structure existing and new businesses to maximize the deduction and offer a comparison to operating a business as a C corporation.

Originally presented at: Dec 2019 Taxation Conference

Daniel H. McCarthy, Wick, Phillips, Gould & Martin, LLP - Fort Worth, TX