SPECIAL OFFER JUST FOR YOU!

Section 199A is the best new planning strategy thanks to the new Tax Act! But, it's important that you understand it! That's why we've enlisted the help of Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA. He's put together not one, not two, but THREE educational programs on this topic. You have the opportunity to get all 3 programs for just $399!

 

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PROGRAM #1—The New Section 199A 20% Small Business Deduction – Sophisticated Tax Planning and Trust Strategies for Lawyers, CPAs & Financial Advisors

SPEAKERS: Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA & Steven J. Oshins, J.D., AEP (Distinguished)
DURATION: 90 minutes
COVERS:

  • Understanding the Overall 20% Deduction and the Troublesome Limitations
  • Understanding the $157,500 Limitation for Trusts and Why This is a Tremendous Opportunity
  • Understanding the Difference Between the Service Business and Other Limitations
  • Designing Incomplete Gift Non-Grantor Trusts to Utilize the $157,500 Limitations
  • Designing Completed Gift Non-Grantor Trusts to Obtain New $157,500 Limitations
  • Designing Separate Trusts for Children and Grandchildren to Optimize the 20% Deduction
  • Planning for Large and Small Real Estate Ventures
  • Planning for Service Businesses such as Health, Law, Accounting and Financial Planning
  • Planning for Non-Service Businesses
  • Planning for the New Kiddie Tax When Property is Held by Children and Grandchildren
  • Using 754 Elections to Create Additional Qualified Property
  • Learn How 10 Children and grandchildren Can Result in an Additional $3,150,000 of Limitation
  • How to use Defined Contribution and Defined Benefit Plans to Reduce Service Business Income
  • Using CRTs for Older Real Estate when the 2.5% of Qualified Property Limitation is Problematic
  • Why Businesses Should Buy not Lease Real Estate
  • How to Redesign an Entity’s Capital Structure to Improve the 20% Deduction
  • How to Use IRC Section 355 to Separate Service and Non-Service Ventures
  • How to Separate Service and Non-Service Ventures in Partnerships and LLCs
  • How to Spin Off Real Property to New Entities to Optimize the 20% 199A Deduction

PROGRAM #2—Section 199A Small Business Deduction: A Case Study Approach

SPEAKER: Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA
DURATION: 90 minutes
COVERS:

  • Understanding the service business limitation and learn how to reduce income
  • Planning strategies to reduce taxable income and increase the 199A deduction
  • Application of the qualified property limitation and how to avoid the threshold tests(s)
  • Understanding when to do cost segregation studies and when not to do cost segregation studies
  • Learning the relationship between debt and QBI and how to enhance the 199A
  • Spinning out non-service business interests to a separate C-Corp or LLC for a medical practice
  • Spinning out practice real estate for a law firm client
  • Use nongrantor incomplete gift trusts to shift income and receive a step-up at death for older clients
  • Create nongrantor completed gift trusts to avoid the 50% W-2 wage and 2.5% qualified property tests for a real estate investor
  • Create nongrantor incomplete gift trusts to avoid the 50% W-2 wage and 2.5% qualified property tests for a real estate investor
  • Planning on an entity-by-entity basis and recapitalization and entity mergers using a 50+ LLC real estate investor
  • Reducing debt on an entity-by entity basis for a 50+ LLC real estate investor
  • Accelerating expensing and cost segregation versus the 199A deduction for a real estate client
  • Using pension and profit sharing plans to reduce income to the threshold limitation for a dental client
  • The application of the W-2 wage limitation for various entities
  • Using an S-Corp to meet the wage tests

PROGRAM #3—Section 199A: An In-Depth Look

SPEAKER: Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA
DURATION: 180 minutes (two 90-minute programs)
COVERS:

  • Specified Service Trade or Business with Income of $315,000 or Less
  • How to use Trusts to Increase the Section 199A Deduction
  • How Section 199A Impacts Trusts and Estates
  • Specified Service Trade or Business with Income over $415,000
  • Understanding the Four types of Taxpayers
  • Planning for Income Between the Phase-out Limitations – A Critical Concept
  • What is a Specified Service Trade or Business?
  • Running the Math for Real Estate Investors
  • Running the Math for a Traditional Business
  • How are Professional Service Firms Treated Under Section 199A
  • What is Congress Hoping to Achieve with the 20% Small Business Deduction
  • Nonservice Business with Over $315,000 of Taxable Income
  • Nonservice Business with Less than $315,000 of Taxable Income
  • Changes in the Accuracy-Related Penalty
  • Separating Professional Service Firms into a Traditional Business and a Service Firm
  • Understanding the 2.5% Test and Why the Entity-by-Entity Basis is a Trap for the Unwary
  • Understanding the Limitation based on W-2 Wages and Capital
  • Understanding how to Use Trusts to Avoid the Capital Based Tests
  • Relationship to the Net Investment Income Tax
  • Increasing the Deduction Using Trusts
  • Understanding the Interest Limitation on an Entity-by-Entity Basis
  • Treatment of Real Estate Income and the 50% Wage Limitation and Capital Tests
  • The Impact on Qualified REIT Income
  • The Impact of Reasonable Compensation and Guaranteed Payments
  • Choice of Entity and Section 199A

Immediately download the PDF handout materials and MP3 audio recordings to all three programs with your purchase.

These programs regularly total over $700; however, you have the
opportunity to purchase all three of them right now for just $399! 
Offer expires in 24 hours.  Hurry before it's too late!

ORDER NOW