Owners of S-corporations and partnerships are subject to numerous limitations on pass-through losses, each with unique rules, applications, and complexities. With the increase in popularity of pass-through business entities, it is essential for CPAs to understand the complexities and interactions of these pass-through loss limitations.
Required Knowledge: Basic familiarity with loss allowance rules of pass-through entities
Advanced Preparation: None
Who Should Attend: * Experienced practitioners who desire a refresher on loss limitations and an analysis of the new rules * Inexperienced practitioners who desire to learn the basics of all four pass-through loss limitations and their interactions in one course