November 6, 2025


Webcast Replay


2 CPE

Everything you Need to Know about the Pass-Through Entity Rules

November 6, 2025
Webcast Replay
2 CPE

Everything you Need to Know about the Pass-Through Entity Rules

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    Instructor

    Arthur
    Werner

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Learning Objectives

  • Identify qualified business income as defined by IRC Section 199A.
  • Calculate the 199A deduction accurately.
  • Devise strategies to optimize the deduction for clients.

Major Topics

  • Probing the substantial tax code revisions stemming from the Tax Cuts and Jobs Act.
  • Clarifying eligibility criteria and income thresholds.
  • Grasping the role of W2 wages and investment limits in the 199A deduction.

CPE Credits Available

2 CPE
2
Taxes

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Pracitioner
  • Pracitioner's
  • Pracitioners
  • Tax
  • Taxation

Prerequisites

None

Advanced Preparation

None

Intended Audience

CPAs, EAs, and other financial professionals

Provider

Werner-Rocca

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