IPT Webinar DLN408: State Taxation of Pass-Through Entities

IPT Webinar DLN408: State Taxation of Pass-Through Entities
IPT Webinar DLN408: Pass-Through Pains: Navigating the Complexities of the State Taxation of Pass-Through Entities and Their Owners
July 9, 2020 
2-3 PM EST

Navigating the state tax landscape has never been an easy feat for pass- through entities. This session will explore a number of challenges that pass-through entities face, including the inconsistent manner in which states impose tax on pass-through entities and their owners, the administratively burdensome reporting obligations, and the increasingly aggressive claims that pass-through entity owners whose only connection with the state is their ownership in the pass-through entity itself have nexus in the state. Significant changes made by the Tax Cuts and Jobs Act (TCJA) that impact pass-through entities and their owners will also be discussed. Specifically, the rise of pass-through entity tax regimes to minimize the impact of the new $10,000 limitation on the deduction of state and local taxes for individuals, which has created a whole new layer of uncertainty.

Learning Objectives:
• Recognize various ways that the state’s tax pass-through entities and their owners
• Explain the nexus issues faced by pass-through entity owners
• Identify various state legislative and administrative response to TCJA as it relates to pass-through entities and their owners

Speakers:
William T . Thistle, II, Esq .  
Partner
Bradley Arant Boult Cummings, LLP 
Birmingham, AL

Mark E. Holcomb, Esq.
Shareholder
Dean, Mead & Dunbar
Tallahassee, FL

CPE: 1.2 hours

Members $50
Non Members $75

Registration Policies: Individuals must be registered, logged in separately, and answer attendance questions during the session to receive credit. 

Refunds and Cancellations: Requests for refunds must be received in writing by e-mail to cwebb@ipt.org by July 8, 2020 and will be subject to a $25 cancellation fee. Substitutions may be made up to July 8, 2020  for a $25 processing fee. No refunds will be granted after July 8, 2020.  Concerns should be sent to the Institute for Professionals in Taxation at cwebb@ipt.org or by calling 404-240-2300.  

Additional Information
Prerequisites: Basic Familiarity with Income Tax
Advanced Preparation: None
Program Level: Intermediate
Delivery Method: Group Internet Based
 
This program is sponsored by the Institute for Professionals in Taxation®. The Institute for Professionals in Taxation® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:  www.learningmarket.org. In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been based on a 50-minute hour.
When
7/9/2020
Where
Distance Learning Atlanta, GA
Registration not available.

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