Podcast: Tax reform: Section 199A final regulations

January 23, 2019


On January 18th, the IRS released the highly-anticipated final regulations on Section 199A for the qualified business income deduction for pass-through entities. In this podcast, Bob Keebler, CPA/PFS shares an overview of the IRS guidance that was released. Find out:

  • What are the major changes in Final 199A regulations, including changes to the aggregation regulations and how to net income across businesses?
  • What are the methods for calculating W-2 wages under Revenue Proc. 2019-11?
  • What is the real estate safe harbor under Notice 2019-07?
  • How do you use the basis increase with 754 election to compute UBIA?
  • What do you need to know about the new proposed 199A regulations?

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The episode is brought to you by the AICPA’s Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice and by the CPA/PFS Credential program which allows CPAs to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/pfp to join our community and gain access to valuable member-only benefits.


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