• videocam Live Webinar with Live Q&A
  • calendar_month July 30, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Law
  • schedule 90 minutes

Pass-Through Entities: Impact of 2025 Tax Bill, Key Provisions, Planning Techniques, Limitations

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$294.95
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Discount expires 7/16/26

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CLE
CPE
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About the Course

Introduction

This CLE/CPE webinar will provide tax counsel and advisers with a review of the application and impact of the 2025 tax bill on pass-through entities. The panel will discuss tax law changes impacting pass-through entities and provide tax planning strategies to optimize tax benefits and avoid pitfalls.

Description

The 2025 tax bill encompasses provisions directly affecting the income of pass-through entities, requiring careful planning to take advantage of the available tax-saving options and avoid tax compliance or reporting issues.

The tax law allows additional benefits to pass-through entities that require an understanding of a variety of complex provisions. Tax counsel and advisers must be aware of the benefits and limitations of Section 199A regarding the deduction of qualified business income, the available planning techniques to optimize tax savings for partnerships, LLCs and S corporations, and considerations for possible entity reclassification along with other tactics to reduce taxable income.

Listen as our panel analyzes the complex provisions under current tax law impacting pass-through entities and provides practical methods for compliance and tax savings.

Presented By

Joseph Mandarino
Shareholder
Polsinelli

Mr. Mandarino's practice focuses on corporate, tax and finance law. He is involved with a wide variety of businesses and transactions, including experience with compliance, planning and M&A activities for partnerships, individuals and corporations. Mr. Mandarino’s practice also includes representation in tax controversy work. He writes and speaks extensively on a wide range of business, tax and finance topics.

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Michael P. Spiro
Partner, Chair, Taxation
Finn Dixon & Herling LLP

Mr. Spiro chairs the firm's Tax group, where his practice focuses on providing federal and state tax advice in connection with domestic and international transactions, including hedge and private equity fund formations, mergers and acquisitions, and debt and equity financings and restructurings. A frequent author and speaker, he has particular expertise in complex partnership taxation, the use of qualified small business stock in acquisitive transactions, and the structuring and modification of financial instruments. 

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Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

  • CPE credit is not available on recordings.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).


  • Live Online


    On Demand

Date + Time

  • event

    Thursday, July 30, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. Overview of current tax law impacting pass-through entities

II. Section 199A deductions and pass-through tax breaks and limitations

III. Impact of the interest expense cap on pass-through entities

IV. Reevaluating entity classification under current tax law

The panel will review these and other high priority issues:

  • Tax considerations for pass-through entities after the passage of the tax bill
  • Qualified business interest deductions and limitations on specified service industries
  • Treatment of carried interest and performance of services
  • Available tax planning techniques for partnerships, LLCs, and S corporations
  • Entity reclassification considerations for potential tax savings

Learning Objectives

After completing this course, you will be able to:

  • Recognize the tax law provisions impacting pass-through entities
  • Determine best practices for pass-through entity tax reporting and compliance
  • Ascertain the tax implications for income of partnerships, LLCs, and S corporations
  • Identify qualified business income deductions and limitations on specified services, trades, or businesses
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience at mid-level within the organization, preparing complex tax forms and schedules; supervisory authority over other preparers/accountants. Specific knowledge and understanding of partnership tax rules, corporate structure, and partnership audit regulations.

BARBRI, 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 Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .