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SUMMARY: Everything You Need to Know About the Pass-Through Entity Rules: IRC 199A The Code & Regulations
DESCRIPTION: As part of the Tax Cuts and Jobs Act (TCJA)\, IRC  199A was added. This Internal Revenue Code section allows certain pass-through entities the ability to has made it deduct up to 20% of their qualified business. Although practitioners have had over three years of "experience" utilizing IRC  100A\, many practitioners still do not feel comfortable with this part of the Internal Revenue Code. The purpose of this presentation is to provide the practitioner with an understanding of the rules of IRC  199A as well as an understanding of the IRC  199A regulations.

**Please Note:  If you need credit reported to the IRS for this IRS approved program\, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com\n 
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