Register and Subscribe: Proposed Section 199A Regulations: A First LookRegister and Subscribe: Proposed Section 199A Regulations: A First Look
Watch Live Tuesday, August 28, 2018 at 03:00 PM ET
August 13, 2018
Date: Aug 13, 2018
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| PRESENTER Martin M. Shenkman Attorney Martin M. Shenkman, P.C. | PRESENTER Jonathan Blattmachr Principal ILS Management, LLC | PRESENTER Alan Gassman Partner Gassman, Crotty, & Denicolo, P.A. | MODERATOR Anna Sulkin Associate Legal Editor Trusts & Estates |
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The Internal Revenue Service has issued proposed regulations regarding Internal Revenue Code Section 199A, which provides for a 20 percent deduction for passthrough businesses. While the final proposed regulations may vary from the ones just issued, we can get a sense of where the IRS is heading and review how it’s tackled numerous issues and questions regarding IRC Section 199A. The speakers will provide a first look at the proposed regulations, including significant regulations regarding IRC Section 643(f), which affect multiple trusts. They’ll also explain the planning opportunities and strategies that these regulations may provide.
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