Content Provider
Clarkhillstrasburger logo
Sponsored by
Citrixsharefilescreen
Handout Materials
Presentation Slides
Additional Materials
Webinar FAQs
Taxreformpassthrough citrix

TAX REFORM AND PASS-THROUGH ENTITIES: WHAT YOU NEED TO KNOW ABOUT 199A, 172, ETC

Cost Free
Presentation Length 1.5 hours

Recorded DateApril 3, 2018
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

This presentation will discuss the impact of the new tax reform updates on partnerships, S corporations, and individuals holding pass-through interests. We will discuss the following topics:


  • Planning opportunities and choice of entity issues associated with the reduced corporate tax rate and the 20% deduction for qualified business income of pass-through entities

  • New Section 199A and requirements to qualify for the 20% deduction

  • Changes to the rules for net operating losses

  • New limitations on non-corporate excess business losses

  • The repeal of partnership technical terminations

  • Limitations on carried interest

Not logged
PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
Linkedin
Latham%26watkins

Joshua Wu, a former Deputy Assistant Attorney General (DAAG) for Appellate and Review in the Tax Division of the US Department of Justice (DOJ), counsels and advocates for companies and high-net-worth individuals on all aspects of tax controversies and litigation. Mr. Wu advises on tax accounting disputes, corporate and partnership transactional issues, international questions, employee benefits matters, and tax-exempt controversies. He brings a unique knowledge base and skill set to his clients, drawing on his experience both in senior leadership roles in the DOJ’s Tax Division and private practice.
 
Most recently, when Mr. Wu served as DAAG, he oversaw virtually all appeals in civil federal tax cases throughout the country and managed a 40-lawyer team. He also represented the United States in oral appellate arguments, evaluated and approved significant civil settlement offers, and furnished advice to the Tax Division’s trial sections in complex tax cases.
 
Mr. Wu previously served as DAAG for Policy and Planning, where he led the Office of Management and Administration (OMA) at DOJ. In that role, he led the operational functions of the Tax Division and led the Office of Legislation and Policy, which works with the Department of Treasury, the IRS, and other agencies on legislative, regulatory, and policy initiatives. Before his government service, Mr. Wu was a partner at a large international law firm. 

About Our Sponsor

Citrixsharefilescreen
Citrix ShareFile helps businesses exchange files easily, securely and professionally. Jesse Lipson launched ShareFile in November 2005. For six years, he grew the company with no outside capital to almost 20,000 paying corporate customers and 3 million business users in more than 100 countries. In October 2011, Citrix Systems announced its acquisition of ShareFile. Citrix ShareFile now has more than 50,000 corporate customers and 17 million users around the globe.