This is a text-based course. To receive credit, you are required to review all content and achieve a minimum score of 70% on the final exam.

Section 199A has been with us since the Tax Cuts and Jobs Act of 2017 was passed. Your clients look to you for explanations and best practices to maximize the 20 percent deduction. Pass-through entities and real estate investors stand to benefit from valuable tax cuts. The average practitioner cannot afford to be uninformed on the requirements of §199A. This program incorporates the experiences of many tax practitioners since the creation of §199A related to the calculation and application of this deduction. This course will cover all relevant facets and nuances of the deduction, as well as implementation issues and lessons that will be useful in advising clients this year. This program will include all relevant IRS guidance.