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Trusts&Estates
 


ON DEMAND
Proposed Section 199A Regulations:
A First Look


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PRESENTER:
Martin Shenkman
Attorney
Martin M.
Shenkman, P.C.

 


PRESENTER:

Jonathan
Blattmachr

Principal

ILS Management,
LLC


PRESENTER:
Alan Gassman
Partner

Gassman, Crotty & Denicolo, P.A.

 


MODERATOR:
Anna Sulkin
Assoc. Legal Editor

Trusts & Estates

 

 

The Internal Revenue Service has issued proposed regulations regarding Internal Revenue Code Section 199A, which provides for a 20 percent deduction for passthrough businesses. While the final proposed regulations may vary from the ones just issued, we can get a sense of where the IRS is heading and review how it’s tackled numerous issues and questions regarding IRC Section 199A.

 

The speakers will provide a first look at the proposed regulations, including significant regulations regarding IRC Section 643(f), which affect multiple trusts. They’ll also explain the planning opportunities and strategies that these regulations may provide.

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