November 20, 2026


Live Webcast


4 CPE Credits

Tax Planning for Small Businesses - Tax Staff Essentials (TSE.TPSC)

November 20, 2026
Live Webcast
4 CPE Credits
  • View Bio

    Instructor

    Lynn
    Fountain

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Learning Objectives

Identify important tax considerations for the small business at each stage of its life. Calculate the qualified business income (QBI) deduction, built-in gains (BIG) tax, andthe deduction for organizational costs and start-up costs. Differentiate the advantages available for small businesses based on entity type. Apply the four tiers of business losses for noncorporate taxpayers. Analyze which activities of a taxpayer are subject to self-employment taxes.

Major Topics

The tax life of a business Selecting a business entity type Section 199A and the qualified business income deduction Accounting methods Compensation of owners and hiring family members Reasonable compensation Depreciation, including Section 179 and bonus depreciation Transactions with owners Buy-sell and noncompete agreements H.R. 1, commonly referred to as OBBBA SECURE 2.0 Retirement plan strategies for late-stage business owners Starter 401(k) plans and SIMPLE plan enhancements

CPE Credits Available

4 CPE Credits
4
Tax

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Working knowledge ofbusiness taxation

Advanced Preparation

None

Intended Audience

Tax professionals withsmall-business clients

Provider

American Institute of CPAs (Durham)

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