25
Date: Wednesday, April 25, 2018
Time:
10:00am-11:40am PT / 1:00pm-2:40pm ET
Format: A BVR Webinar

Earn 2 CPE credits
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Featuring  (click image for bio)

Ronald L. Seigneur
MBA, CPA/ABV, ASA, CVA, CFF, CGMA
Seigneur Gustafson LLP
Kevin R. Yeanoplos
CPA/ABV/CFF, ASA
Brueggeman and Johnson Yeanoplos, P.C.

About This Program

Many owner-employees are looking at their compensation options under the Tax Cuts and Jobs Act of 2017. Join Ron Seigneur and Kevin Yeanoplos as they explore how these options impact value. The primary focus is in relation to the new 20% deduction of Qualified Business Income for eligible pass through entities, but discussion will also include the relevant reasonable compensation impact for all business owners. Appraisers should also take this opportunity to get refreshed on owner-employee compensation normalization adjustments in conjunction with business appraisal assignments.

Agenda

  • New limitations under the Tax Cuts and Jobs Act of 2017 that involve owner-employee compensation
    • 20% deduction of qualified business income for eligible pass through entities
  • Reasonable compensation issues for all business owners
    • Two primary approaches
  • Owner-employee compensation normalization adjustments
    • Different key-person attributes that can impact reasonable compensation
    • The most common “gotchas”
  • Landmark case law

Learning Objectives

  • Summarize how the new TCJA rules will involve reasonable compensation
  • Describe the two primary approaches for determining and supporting reasonable compensation determinations
  • Describe the different key-person attributes that can impact reasonable compensation
  • Explain how to avoid the most common “gotchas” in the determination of reasonable compensation
  • List landmark case law on reasonable compensation determinations

Single Connection Policy

Admission to this event authorizes one computer and phone connection for one location. These connections may be transferred users and/or locations. Multiple concurrent connections for a single admission registration are not allowed.

Multi-User CPE Policy

Admission to this program includes one CPE certificate for one individual. Any additional listeners requesting CPE must pay a processing fee assessed at the completion of the online CE survey for this course.

CPE Processing Fees may be bypassed by entering a valid, unused CPE Authorization Code (for single event purchasers) or by logging into BVR's website (for subscribers to BVR's Training Series).

CPE Information

Prerequisites: Knowledge of Business Valuation
Program Level: Advanced
Preparation Required: None
Delivery Method: Group Internet-Based
Recommended CPE: 2 Credit Hours (Accounting Technical)


Business Valuation Resources is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
NASBA Sponsor


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