- Speaking Hosting
The Office of Management and Budget provided guidance on regulations for implementing the pass-through deduction for agriculture cooperatives. Paul Neiffer and Becky Smith presented a technical overview of the IRS guidance. They explained what the latest direction clarified on 199A and what remains unknown.
- Explain 199A guidance for producers and cooperatives after the proposed regulations
- Plan to optimize the 199A deduction
- Recognize the pitfalls of 199A
- Rearrange your accounting system to maximize the deduction
- Recognize how the transition rule affects your 2019 tax returns