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Webcast Acronym: SLNS



Webcast Title: “S” Corporations And LLC-Partnerships – Net Investment Income Tax And SECA Tax Matters


Recommended

CPE Hours: 2 CPE Credit Hours.


Highlights:


Come join Larry Stein as he discusses the impact of the net investment income tax and the self-employment tax rules on “S” Corporations and on LLC-Partnerships.


Learning Objectives:


Upon the successful completion of this webcast, the participants will be able to explain the impact of selected net investment income tax rules and selected self-employment tax rules on “S” Corporation clients and LLC-Partnership clients.


Major Topics:


  • The Net Investment Income Tax Statutory Structure.


  • “S” Corporations And The Net Investment Income Tax (IRC 1411 And IRS Form 8960).


  • LLC-Partnership – The Net Investment Income Tax.


  • SECA Tax Concerns – Paying “S” Reasonable Compensation To Officer – Shareholder – Employees; The Glass Blocks Case.


  • Partnership Tax And SECA – Renkemeyer And Howell Cases – General Partner Vs. Limited Partner – Where Does An LLC Member Fit In The Statutory Structure?


  • Trade Or Business Exception – Passive Activity Gross Income Vs. Active Trade Or Business Exception.



Designed For: CPAs with at least six (6) years of experience. You must have a basic knowledge of federal taxation.


NASBA Fields Of Study: Taxes.

Level: Intermediate.

Presentation Method: Live Webcast Lecture With Questions And Answers.

Recommended CPE Credit Hours: 2 CPE credit hours.

Advanced Preparation: Basic knowledge of federal taxation.


Texas Registration: 009838


“I have registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of my CPE program.”



Larry Stein CPE Live Webinars
ID# 109111
Lawrence J Stein
9620 NW 82nd Street
Tamarac, FL 33321
Phone: 954.721.5588
Group Internet-Based


Larry Stein CPE Live Webinars 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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org




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