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Everything that You Need to Know About the New Pass-Through Entity Rules (IRC §199A)

Total Credits: 4 including 4 Taxes - Technical

Average Rating:
ACPEN Industry Institute |  ACPEN Tax Institute |  IRS Approved |  Tax
Arthur Werner
Course Levels:
4 Hours
Access for 30 day(s) after program date.



Internal Revenue Code §199A (introduced by the Tax Cuts and Jobs Act of 2017)   significantly changed the rules regarding pass-through entities. Many practitioners do not feel comfortable with their understanding of these changes.     This course will thoroughly discuss everything that you need to know about IRC §199A as well as show the practitioner how to give planning ideas for your clients who own pass-through entity businesses.


**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to


Basic Course Information

Major Subjects
  • Definition of a Pass-Through Entity
  • The “20% Deduction” Computation
  • Eligible (Qualified) Business Income Limitation
  • Taxable Income Limitation 
  • Excess Income Limitation
  • Specified Service Trade or Business (“SSTB”) issues
  • Regulation issues
  • Planning opportunities

Learning Objectives
  • To teach the practitioner how to help pass-through entity clients how to navigate Internal Revenue Code §199A

Course Materials


Arthur Werner's Profile

Arthur Werner Related seminars and products

Werner-Rocca Seminars, Ltd.

Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.  In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.  Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.

Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.


Mon, Jul 26, 2021 - 01:30pm to 05:21pm EDT
Fri, Aug 13, 2021 - 09:30am to 01:21pm EDT
Mon, Aug 16, 2021 - 01:30pm to 05:21pm EDT
Fri, Sep 03, 2021 - 09:30am to 01:21pm EDT
Wed, Sep 08, 2021 - 01:30pm to 05:21pm EDT
Fri, Sep 24, 2021 - 09:30am to 01:21pm EDT
Mon, Sep 27, 2021 - 01:30pm to 05:21pm EDT
Fri, Oct 15, 2021 - 09:30am to 01:21pm EDT
Mon, Oct 18, 2021 - 01:30pm to 05:21pm EDT
Fri, Nov 05, 2021 - 09:30am to 01:21pm EDT
Mon, Nov 08, 2021 - 01:30pm to 05:21pm EST
Mon, Nov 29, 2021 - 01:30pm to 05:21pm EST
Tue, Nov 30, 2021 - 09:30am to 01:21pm EST
Fri, Dec 17, 2021 - 09:30am to 01:21pm EST
Mon, Dec 20, 2021 - 01:30pm to 05:21pm EST

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For CPAs, EAs, Attorneys, and other Tax Practitioners
Yellow Book No
Course Developer Arthur Werner
Date Added to Catalog 01/15/2020
Original Recording Date 01/30/2020

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
Instructional Delivery Method Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Promo Video



Overall:      4.8

Total Reviews: 80


Linda T

"This was a great course, and I enjoyed the topic and the speaker very much."

Frederick R

"Great instructor and program"

Camacho Carolina C - Universal City, Texas

"I really enjoy the class, Not boring at all!!! "

James G

"excellent presentation strongly recommend this course for 199A understanding"

Rhonda S

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Rhonda S

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Karen K

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Valerie P

"It was nice to have the simple pop-up letter code system to verify attendance."

Calvin S

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Jennifer F

"He was great! Thorough, clear, and easy to understand."

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