MYTH: Associated corporations are exempt from the punitive SBD rules on intercompany payments.
FACT: Associated corporations may still be subject to the SBD rules on intercompany payments.
The rules for the Small Business Deduction ("SBD") have taken effect for many of your clients with the most recent changes affecting CCPCs and partnerships.
Have you taken into consideration the impact these rule changes are having across your client base and your firm?
Several types of corporate structures that had access to the SBD may be affected and you need to be aware of this and create new planning alternatives to lessen the impact of these new rules.
This is a 1 hour online course starting at 2 pm EST.