Total Credits: 2 including 2 Taxes - Technical
Internal Revenue Code §199A (introduced by the Tax Cuts and Jobs Act of 2017) significantly changes the rules regarding pass-through entities. Many practitioners do not feel comfortable with their understanding of these changes. Werner-Rocca Seminars, Ltd., has created a two-part program to assist the practitioner in their understanding of this Internal Revenue Code section. This course (Part 1 of the two-part program) teaches the practitioner how to compute the new tax on pass-through entities.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (487.5 KB) | Available after Purchase |
Final 199A Regulations - PDF (692.9 KB) | Available after Purchase |
Slides Handout (17.3 MB) | Available after Purchase |
IRS CE Credit Request Form (136.5 KB) | Available after Purchase |
IRC §199A – The Basics_Q&A (11.9 KB) | Available after Purchase |
Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals. In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University. Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.
Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.
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