COR1924. To Aggregate, or not to Aggregate (under 199A)

Track: 
Tax - Real Estate
Field of Study: 
Taxes
CPE Credit: 
1.0
Knowledge Level: 
Intermediate
Advanced Preparation: 
None
Prerequisite: 
Attendees should have a basic understanding of A&A, Tax and Industry Issues

Thursday, December 5, 2019
 
4:15pm-5:05pm

This session will evaluate when pass-through entities can and should or should not be aggregated for purposes of 199A, factors to consider in making this determination - including examples - and other relevant issues to consider.
Learning Objectives:

  • In this session you will:
  • Learn the relevant rules for when pass-through entities can be aggregated together.
  • Learn how to effectively utilize aggregation to maximize the 199A deduction and mitigate wage and property limitations.


SESSION SPEAKER(S)

CPA
Partner | Dixon Hughes Goodman LLP