Surgents S Corporation, Partnership & LLC Tax Update [BCP4]

Subject:

Oct 1, 2026
Time: 08:30am-12:00pm
Taxation

Credit Hours:

4.00

Price:

Member: $160.00
Non-member: $230.00

Discussion Leader:

William F. (Bill) Taylor, CPA

William F. (Bill) Taylor, CPA is President of Lifetime Financial Solutions, LLC, a financial coaching firm, and a CPA in private practice. Since retiring as Community Bank President of Renasant Bank in Water Valley, MS, he has served as an adjunct assistant professor in the MBA program at the University of Mississippi. Bill has worked in the employee benefit and investment fields for over 25 years, beginning his career as the Employee Benefits Coordinator in the Jackson, MS, office of KPMG Peat Marwick and managing his own firm since 1999. A nationally known consultant and speaker, Bill has conducted seminars for the American Institute of Certified Public Accountants, the American Society of Pension Professionals & Actuaries, CPA and bar associations in 45 states, and many private organizations. He has been awarded both the AICPA Outstanding Discussion Leader award and the James L. McCoy Discussion Leader of the Year Award from Surgent CPE. Bill is the author of Taxation of Employee Benefits Volume I and Volume II, and his articles have appeared in numerous publications.

Full Description

Surgent's S Corporation, Partnership & LLC Tax Update (BCP4)

October 1st, 2026 / 8:30 am 12:00 pm

The Boardroom / Chugach Room
2550 Denali Street, Suite 700
Anchorage, AK 99503

If you are a practitioner who wants the latest information on tax changes affecting your business clients or employers, then you should take this enlightening course. You will learn invaluable knowledge, strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. Continually updated to reflect enacted legislation.

Major Topics:
-Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability
-Passthrough compensation planning, including:
--The reasonable compensation requirement for S corporation owner-employees
--The legal framework, case law landscape, and IRS enforcement priorities
--Guaranteed payments, SE tax planning, and the OBBBA's new compensation interactions
-Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes, including the OBBBA's impacts on the SALT cap and PTET elections
-The tax accounting method change framework -- what constitutes a method of accounting, the Form 3115 filing process, 481(a) adjustment mechanics, and the critical differences between voluntary, IRS-initiated, and unauthorized changes
-Guidance on the impact of recent legislation on S corporations and partnership entities
-A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships

Learning Objectives:
-Understand the current planning issues for businesses
-Understand how recent legislation impacts planning for pass-throughs
-Understand what pass-throughs can do in light of tax law changes

Designed For: All tax practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes affecting their business clients or employers

CPE Credits: 4, Taxation

Level of Knowledge: Update

Prerequisite: Experience with pass-through entity clients

Acronym: BCP4

Discussion Leader: William F. (Bill) Taylor, CPA