Everything You Need to Know About Section 199A

The Advanced, In-Depth Course

From the Tax Cuts & Jobs Act, the new Section 199A 20% small business deduction has become one of the largest planning opportunities for estate planners.  For those that want to take advantage of this planning opportunity, it’s important that you understand everything that you need to know about it!

Whether you’re an estate planning attorney, CPA, or financial advisor, be sure to join us and nationally renowned CPA and tax expert, Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA, for a special 2-part presentation of Bob’s advanced course entitled, “Section 199A: An In-Depth Look”.

During these two 90-minute presentations, Bob will cover in-depth the following:

  • 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
  • And much, much more!

Your purchase includes: Downloadable PDF handout materials and MP3 audio recordings.  A PDF transcript may be added on for an additional fee during the checkout process.

  • Program Title: Section 199A: An In-Depth Look
  • Speaker:
  • Duration: 90 minutes

Robert S. Keebler

CPA/PFS, MST, AEP (Distinguished), CGMA
Robert S. Keebler

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planning Counsels. He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. Mr. Keebler is the past Editor-in-Chief of CCH’s magazine, Journal of Retirement Planning, and a member of CCH’s Financial and Estate Planning Advisory Board. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift and income tax examinations and appeals.

In the past 20 years, he has received over 150 favorable private letter rulings including several key rulings of “first impression.” Mr. Keebler is nationally recognized as an expert in estate and retirement planning and works collaboratively with other experts on academic reviews and papers, and client matters. Mr. Keebler is the author of over 75 articles and columns and editor, author, or co-author of many books and treatises on wealth transfer and taxation, including the Warren, Gorham & Lamont of RIA treatise Esperti, Peterson and Keebler/Irrevocable Trusts: Analysis with Forms.

Mr. Keebler is a member of the editorial board of the Society of Financial Service Professionals “Keeping Current” series. He is a featured columnist for CCH’s Taxes Magazine – “Family Tax Planning Forum,” Steve Leimberg’s “News of the Week Newsletter” and the Bureau of National Affairs Tax Division. Bob also had his article “Is That Your ‘Final’ Answer?” published in Tax Management Compensation Planning Journal. Bob frequently is quoted in national publications such as New York Times, Chicago Tribune, Baltimore Sun, Barrons, Bloomberg Wealth Manager, Financial Advisor, Forbes, Kiplinger, Lawyer’s Weekly, On Wall Street, The Wall Street Journal, USA Today, Wealth Manager and Worth in addition to many local and regional newspapers.

He is a frequent speaker for legal, accounting, insurance and financial planning groups throughout the United States at seminars and conferences on advanced IRA distribution strategies, estate planning and trust administration topics including the AICPA’s Advanced Estate Planning, Personal Financial Planning Conference and Tax Strategies for the High Income Individual Conference.

Mr. Keebler graduated (cum laude) from Lakeland College with a degree in Accountancy and the University of Wisconsin – Milwaukee with a Masters in Taxation. Before practicing in Northeastern Wisconsin, he practiced with Price Waterhouse where he concentrated in taxation.


The Ultimate Estate Planner, Inc. and the presenter are not registered Continuing Education Sponsors and this program is not pre-approved for continuing education credit for any state or regulatory agency.

However, please note that each program includes a Certificate of Completion and, depending on the license and the regulatory agency for which governs a participant’s CE credit, some professionals may be able to self-report his or her participation and receive credit. It is the responsibility of the participant to complete any process necessary to seek self-reported CE credit for his or her participation. By registering for a teleconference (or purchasing on On-Demand program), you understand that CE credit is not guaranteed or warranted by the presenter or The Ultimate Estate Planner, Inc.