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199A Deduction: The Final Regulations

Available Until Sunday, April 30


3.00 Credits

Member Price $709.00

Non-Member Price $119.00


The course will focus on how the final regulations (released 1/18/2019) modify or illuminate the 199A proposed regulations. Gary McBride will assume that attendees already have a fundamental knowledge of the proposed regulations on section 199A.


  • Benefits of the new safe harbor for a rental real estate enterprise.
  • What to do if the rental real estate safe harbor is not available.
  • Refined explanations of a specified service trades or business.
  • When entity level aggregation is desirable or detrimental.
  • Increasing UBIA with the purchase or inheritance of a partnership interest.
  • More favorable UBIA rules for like-kind exchanges.
  • New ordering rules in the QBI component computation.
  • Numerous structural and definitional clarifications
  • Relief for trusts and estates.
  • And More.

Designed For

CPAs and lawyers.


  • Identify the final regulations of 199A
  • Determine how to the final regulations have modified the proposed regulations.

Non-Member Price $119.00

Member Price $709.00