Iowa (IA) Estate Planning CLE Course Catalog

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All CLE Courses For Iowa (IA) Estate Planning

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93 minutes
Tax Practice Essentials: A Practical Approach to Section 199A
Over 90% of businesses in the US are organized as flow-through entities, making the 20% deduction for qualified business income under section 199A one of the most significant deductions in the Code. Take this program for a step-by-step approach to determine whether the 20% deduction under section 199A applies to a given business. Panelists will also discuss potential pitfalls and strategies to optimize the 20% deduction.

American Bar Association


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