Skip to main content

The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent

Monday, November 25
 9:00am - 5:00pm

(Check-In )

Add to Calendar


8.00 Credits

Member Price $299.00

Non-Member Price $424.00


This year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. In addition, this course will discuss current trends and emerging issues, helping practitioners stay informed about relevant and significant topics that may impact their clients. Continually updated to reflect enacted legislation.


  • Understand the major issues on which taxpayers and the IRS are in conflict
  • Understand recent IRS guidance and legislation impacting pass-through entities


  • Comprehensive coverage of the Inflation Reduction Act, including:
    • The Corporate Alternative Minimum Tax, The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, and Credit for Qualified Commercial Clean Vehicles
  • Comprehensive coverage of the SECURE 2.0 Act with a focus on provisions applicable to employers
  • Retirements and redemptions: considerations for partnerships and S corporations
  • Timely coverage of breaking tax legislation
  • Schedules K-2 and K-3 reporting requirements, including the 2022 domestic filing exception and Form 1116 exemption
  • Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations, with examples of how to calculate stock basis
  • Overview of the economics and tax consequences of crowdfunding campaigns 
  • Selected Practice and Reporting Issues: What’s new?
  • A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships
  • New Form 1099-K reporting requirements
  • Bonus depreciation 
  • Section 163(j) 
  • Section 174 Research & Experimental Expenditures
  • New FinCEN reporting requirements in 2024
  • Employee vs independent contractor considerations that companies should be aware of
  • A review of like-kind exchange transactions under §1031
  • State and local taxes: pass-through entity workarounds
  • Special basis adjustments, including comprehensive examples

Designed For

All tax practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes affecting their business clients or employers


Experience with pass-through entity clients




To access this program, log into your CTCPA account at and click on the orange “Launch Event” button.


Leader Bios

Robert Lickwar Jr., Partner, UHY Advisors, NE, LLC

Bob has over 30 years of experience as a practicing CPA, andhas worked exclusively with privately held businesses and owners to provide compliance services and sophisticated tax planning strategies including like-kind exchanges, tax-efficient workouts and restructurings, reorganizations and estate planning services. Bob is also a nationally recognized presenter on various tax issues and is a well-known discussion leader providing continuing education seminars to tax professionals. PROFESSIONAL EXPERIENCE: •Extensive experience in dealing with tax authorities at both the federal and state levels •Develops tax-favored and other retirement plans for clients •Assists in developing tax efficient succession transitions, including acquisitions and sales of businesses •Expertise in the taxation of small businesses and their owners, specializing in many areas of domestic taxation, including real estate, multi-state, business and individual taxation BACKGROUND: •Licensed CPA in the state of Connecticut •M.S. in Taxation, University of Hartford •B.S. in Accounting, Central Connecticut State University THOUGHT LEADERSHIP: •Nationally recognized presenter on Federal and State Taxation issues •Quoted in “Everything to Know About the New $3,000 Child Tax Credit”, U.S. News & World Report, March 2021 •Moderated “The CARES Act and Its Impact on Your Business and Benefit Plans”, UHY Webinar, February 2021 •Quoted in “IRS backlog causing problems for taxpayers”, Marketplace, February 2021 •Quoted in “IRS Rule Would Make Managing Trusts, Estates More Efficient”, Bloomberg Tax, May 2020 •Speaker for Berlin Continuing Adult Education small business seminars •Speaker for Farmington Continuing Adult Education small business seminars •Local radio station tax expert guest •Received the Author Award from the Connecticut Society of CPA’s State Tax Committee •Articles featured in the Taxation for Accountants, The Journal of Accountancy, and local newspapers

Return to Top

Non-Member Price $424.00

Member Price $299.00