IRC Section 199A is One of the
Biggest Planning Opportunities from the Tax Act,
But Only If You Know How to Advise Your Clients!

Check Out this Case Study Approach to Help You
Understand Section 199A!


Understanding and planning with the new Section 199A 20% pass-through business deduction is one of the largest opportunities in the Tax Cuts and Jobs Act.

Join us and nationally renowned CPA and tax expert, Robert Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA, for an up-to-date and timely 90-minute presentation entitled, “Section 199A Small Business Deduction: A Case Study Approach — After the Final Regs”.

During this presentation, Bob will go over cases based upon actual client situations that will address:

  • Identify, formulate and assess the following calculations:
    • Amount of 199A deduction under various scenarios
    • Overall limitation
    • W-2 / unadjusted basis limitation
    • Specified service trade or business (SSTB) limitation
    • Phase-in of W-2 / unadjusted basis limitation
    • Phase-out of deduction for SSTBs
    • Calculation of deduction for various entities
    • S Corporations
    • Effect of changing ownership percentages during a tax year
    • Allocation of W-2 wages and unadjusted basis
    • Calculation of qualified business income
    • Calculation for trusts
    • Allocation of QBI between trust and beneficiaries
    • Changes to accuracy-related penalty
    • Carryover of losses
    • Effect of QBI on basis
    • Treatment of NOLs
  • 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
  • And much, much more!

Your purchase includes: Downloadable PDF handout materials and the MP3 audio recording.  A PDF transcript can be added onto your purchase during the checkout process for an additional fee.

  • Program Title: Section 199A Small Business Deduction: A Case Study Approach — After the Final Regs
  • 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.

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