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From: Section 199A <george.uribe@elitaxation.com>
To: bruce@transocean.com
Message-ID: <8500d6a162f8551bd1d83eaac4929ca5.1517231478412.newsletter@synergia.data.lt>
Subject: Section 199A and Business Entity Tax Compliance for 2018
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 Content preview:  The Tax Cuts & Jobs Act: Choosing a Business Entity and Understanding
    Section 199A Registration is Open! The Tax Cuts & Jobs Act: Choosing a Business
    Entity and Understanding Section 199A NASBA 2.0 for CPAs and IRS 2.0 for
   EAs Live Webinar | Wed, February 21, 2018 | 120 minutes 1:00 pm ET | 12:00
    pm CT | 11:00 am MT | 10:00 am PT Read More Understand Section 199A and Business
    Entity Tax Compliance for 2018 [...] 
 
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.=
w3.org/TR/html4/loose.dtd"><html><head><meta http-equiv=3D"Content-Type" co=
ntent=3D"text/html; charset=3Dutf-8"><title>The Tax Cuts &amp; Jobs Act: Ch=
oosing a Business Entity and Understanding Section 199A</title><style>body =
{margin: 10px 0; padding: 0 10px; background: #cecece; font-size: 16px; col=
or:#003366;} table {border-collapse: collapse;} td {font-family: Calibri, s=
erif; color: #333333;}
@media only screen and (max-width:590px)
{ body,table,td,p,a,li,blockquote { -webkit-text-size-adjust:none !importan=
t; } table {width: 100% !important;} .responsive-image img { height: auto !=
important; max-width: 100% !important; width: 100% !important; } }</style><=
/head><body style=3D"background: #cecece; color: #003366; font-size: 16px; =
margin: 0; padding: 0;"><table cellpadding=3D"0" cellspacing=3D"0" align=3D=
"center" bgcolor=3D"#ffffff" style=3D"border-collapse: collapse; font-size:=
 16px; width: 600px; color: #003366; border: 1px solid; margin-top: 10px;">=
<tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, ser=
if; background: #07456b; font-size: 25px; padding: 10px 10px 1px 10px; bord=
er-bottom: 2px solid #07456b;"><font style=3D"font-size:24px; line-height:3=
4px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuche=
t MS', Verdana, sans-serif"><em>Registration is Open!</em></font></td></tr>=
<tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, ser=
if; background: #07456b; font-size: 25px; padding: 10px 10px 10px 10px; bor=
der-bottom: 2px solid #07456b;"><font style=3D"font-size:36px; line-height:=
46px; color:#ffffff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuch=
et MS', Verdana, sans-serif"><strong>The Tax Cuts &amp; Jobs Act: Choosing =
a Business Entity and Understanding Section 199A</strong></font> </td></tr>=
<tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, ser=
if; background: #07456b; font-size: 25px; padding: 10px; border-bottom: 2px=
 solid #07456b;"><font style=3D"font-size:23px"><u>NASBA 2.0 for CPAs and I=
RS 2.0 for EAs</u></font></td></tr><tr><td valign=3D"top" align=3D"center" =
bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: Cal=
ibri, serif; padding: 10px 10px 10px 10px; line-height: 25px; font-size: 18=
px;"><strong>Live Webinar | <u>Wed, February 21, 2018</u> | 120 minutes<br>=
1:00 pm ET | 12:00 pm CT | 11:00 am MT | 10:00 am PT</strong></td></tr><tr>=
<td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=
=3D"color: #003366; font-family: Calibri, serif; padding: 0 10px 10px 10px;=
 font-size: 18px; line-height: 35px;"><a href=3D"https://d38rqs2egh08o4.clo=
udfront.net/nuoroda/ffd55a079381eb85187e0a740df3653f/62222c08db20cc5940aa63=
5f5f8651a1" style=3D"font-size:20px; background:#f05910; color:#ffffff; tex=
t-decoration:none; padding:3px; border-radius:5px;" rel=3D"ffd55a079381eb85=
187e0a740df3653f"><b> =C2=A0=C2=A0 Read More =C2=A0=C2=A0</b></a></td></tr>=
<tr><td style=3D"color: #003366; font-family: Calibri, serif; padding: 10px=
 15px 10px 15px; margin: 0px;" bgcolor=3D"#ffffff"><strong>Understand Secti=
on 199A and Business Entity Tax Compliance for 2018</strong><br><br>The new=
 Tax Cuts and Jobs Act changed the tax compliance requirements for business=
 entities. It also created a special 20-percent deduction for certain small=
 businesses.</td></tr><tr><td style=3D"color: #003366; font-family: Calibri=
, serif; padding: 10px 15px; margin: 0px;" bgcolor=3D"#ffffff">Uncover the =
real-world ramifications of those changes in this expert session, hosted by=
 taxation consultant <strong>Daniel J. Pilla</strong>. Daniel will discuss =
in detail the five most common business entities=E2=80=94sole proprietorshi=
p, partnership, regular C Corporation, subchapter S corporation, and LLC=E2=
=80=94 and their tax benefits under the 2017 tax law. Attendees will also l=
earn how to avoid making tax planning mistakes for each entity.</td></tr><t=
r><td style=3D"color: #003366; font-family: Calibri, serif; padding: 10px 1=
5px; margin: 0px;" bgcolor=3D"#ffffff">You will come away from this event w=
ith working knowledge of the pros and cons of the various businesses entiti=
es in common use=E2=80=94and why a client might choose or reject a given en=
tity based on the benefits and tax compliance obligations of each, especial=
ly in light of new code =C2=A7199A. Plus, you will understand the rules req=
uiring reasonable compensation for corporate officers.</td></tr><tr><td sty=
le=3D"color: #003366; font-family: Calibri, serif; padding: 15px 15px 0px 1=
5px; margin: 0px;" bgcolor=3D"#ffffff"><strong>Session Highlights</strong><=
p>This session will cover:</p><ul><li>Overview of the Tax Cuts and Jobs Act=
</li><li>Compliance requirements for 5 common business entities</li><li>Pos=
itive considerations for each business entity type</li><li>Negative conside=
rations for each business entity type</li><li>Common errors in tax planning=
 for each business entity type</li><li>Special considerations for sharehold=
ers/owners of subchapter S corporations</li><li>What constitutes reasonable=
 compensation for corporate officers</li><li>How the 20-percent deduction w=
orks under new code =C2=A7199A</li></ul></td></tr><tr><td style=3D"color: #=
003366; font-family: Calibri, serif; padding: 10px 15px 10px 15px; margin: =
0px;" bgcolor=3D"#ffffff"><strong>NASBA &amp; IRS Category of Study: Taxes<=
/strong><br><br><strong>Level: Basic</strong></td></tr><tr><td valign=3D"to=
p" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #0033=
66; font-family: Calibri, serif; padding: 10px 10px 10px 10px; font-size: 1=
8px;"> <strong>Faculty: Daniel J. Pilla</strong></td></tr><tr><td valign=3D=
"top" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #0=
03366; font-family: Calibri, serif; padding: 0px 10px; font-size: 18px; lin=
e-height: 30px;"><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/7=
ccaaee6c1775cdb6bff54e883e7d6f4/62222c08db20cc5940aa635f5f8651a1" style=3D"=
font-size:20px; background:#f05910; color:#ffffff; text-decoration:none; pa=
dding:3px; border-radius:5px;" rel=3D"7ccaaee6c1775cdb6bff54e883e7d6f4"><b>=
 =C2=A0=C2=A0 Register Now =C2=A0=C2=A0</b></a></td></tr><tr><td valign=3D"=
top" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #00=
3366; font-family: Calibri, serif; padding: 10px 10px 1px 10px; font-size: =
18px; line-height: 30px;">Use <strong style=3D" font-size:18px;">DK20</stro=
ng> to get <strong style=3D" font-size:18px;">$20</strong> off.<br>For grou=
p discounts, please call <strong><a href=3D"https://d38rqs2egh08o4.cloudfro=
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651a1" target=3D"_blank" rel=3D"848b3ba853b0e1dd411005d14eeb2158">1-800-223=
-8720</a></strong>.</td></tr><tr><td align=3D"center" valign=3D"top" bgcolo=
r=3D"#ffffff" style=3D"color: #003366; font-family: Calibri, serif; font-si=
ze: 11px; line-height: 15px; padding: 10px;"><hr><strong>Disclaimer:</stron=
g> The content herein does not represent any association between IRS and El=
i Financial LLC. IRS neither endorses any product of Eli Financial LLC nor =
warrants accuracy of the content hereto.</td></tr></table><table cellpaddin=
g=3D"0" cellspacing=3D"0" align=3D"center" bgcolor=3D"#ffffff" style=3D"bor=
der-collapse: collapse; font-size: 11px; width: 600px; color: #003366;"><tr=
><td style=3D"color: #000000; font-family: Calibri, serif; background: #cec=
ece; padding: 10px 0;"><strong>Reference No.:</strong> EMLT3201</td></tr></=
table><p align=3D"center"><font color=3D"#000000" size=3D"1" face=3D"Arial"=
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