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Surgent’s Four Tiers of Loss Limitations: A Guide to the New Rules for Pass-Through Entities (SSTX401/22)

Event Description

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.

Designed For

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.

Prerequisites

Basic familiarity with loss allowance rules of pass-through entities

Instructions

None