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Proposed Section 199A Regulations: A First Look

Tuesday, August 28, 2018 | 3:00pm ET / 12:00pm PT

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

This is an exclusive webinar for Trusts & Estates subscibers only. You must login into WealthManagement.com to access the registration page.

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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