In-Depth Look at Pass-through Entities (SMTX03/19)
August 16, 2018 @ 8:30 am - 12:00 pm EDT| $160
The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. This course is designed to get you up to speed using practical applications of these rules.
- Inside Basis vs. Outside Basis – how variance is created and what it means for taxpayers
- Section 754 Election
- 743(b) Basis Adjustment – timing of the election and how to calculate
- Debt Basis – what does it mean, and how does it affect owners
David Peters, CPA, CFP, CLU, CPCU