June 25, 2025


In-Person

Ashore Resort & Beach Club
10100 Coastal Hwy, Ocean City, Worcester County, Maryland 21842-2619


4 CPE

Beach Retreat: Best S Corporation, Limited Liability, and Partnership Update

June 25, 2025
In-Person
4 CPE

Beach Retreat: Best S Corporation, Limited Liability, and Partnership Update

  • View Bio

    Instructor

    Bill
    Taylor

    View Bio

Learning Objectives

  • Understand the major issues on which taxpayers and the IRS are in conflict
  • Understand recent IRS guidance and legislation impacting pass-through entities

Major Topics

  • Nonresident Withholding, Composite Payments, and Passthrough Entity Taxes – Principles and considerations
  • SECURE 2.0 Act – Comprehensive coverage with a focus on employer provisions
  • Interest Allocation and Debt-Related Rules – Beyond §163(j): Original Issue Discount, Applicable Yield Discount Obligations, Convertible Corporate Debt Instruments, and Debt-Financed Distributions
  • Retirements and Redemptions – Considerations for partnerships and S corporations
  • Breaking Tax Legislation – Timely coverage of new developments
  • Practice and Reporting Issues – What’s new?
  • Recent Cases and Tax Law Changes – IRS guidance affecting S corporations, partnerships, LLCs, and LLPs
  • Form 1099-K Reporting Requirements
  • Bonus Depreciation
  • Section 174 Research & Experimental Expenditures – New guidance under Notice 2023-63 and Notice 2024-12
  • New FinCEN Reporting Requirements – Including updated FAQs
  • Decentralized Autonomous Organizations (DAOs)

CPE Credits Available

4 CPE
4
Taxes

Ashore Resort & Beach Club

10100 Coastal Hwy, Ocean City, Worcester County, Maryland 21842-2619

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Things to Know About This Course

Course Level

  • Update

Professional Area of Focus

  • Tax

Prerequisites

Experience with pass-through entity clients

Advanced Preparation

None

Intended Audience

All tax practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes affecting their business clients or employers

Provider

Surgent

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