The Tax Cuts and Jobs Act created new Code Section 199A, which presents advisors with a number of tricky questions that require detailed quantitative analysis before clients can be properly advised on what to do. This class uses the case study method to demonstrate how the small business deduction works for various types of businesses, including:

• A traditional small business example
• A dentist
• A chiropractor
• A real estate developer
• An engineering firm
• A trucking business
• A rental real estate enterprise

Your certificate will be awarded upon successful completion of the course requirements which include a video lecture that will be followed by a 5 question final exam.