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Surgent's Section 461(l): Loss Limitations After TCJA (S461)

Registration is Open
Member Price
$112.00 Regular Registration
Your Price
$117.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Wed, 10/28/2020 from 1:30 pm to 5:00 pm
 Fri, 11/20/2020 from 1:00 pm to 4:30 pm
 Thu, 12/10/2020 from 9:00 am to 12:30 pm
 Tue, 01/05/2021 from 1:00 pm to 4:30 pm
 Wed, 01/20/2021 from 1:00 pm to 4:30 pm
Designed For:

Tax practitioners who anticipate advising clients regarding this complex provision


Working knowledge of federal tax rules related to individuals and businesses

The price above above reflects a 20% discount off the initial published price.  Given the tough economic times and disruptions to learning budgets, this special discount is our way of thanking you for your continued loyalty and hope it helps to ease the financial impact.

The Tax Cuts and Jobs Act added Section 461(l) to the Internal Revenue Code, limiting losses previously available. To the extent a taxpayer has an "excess business loss" for the tax year under Section 461(l), that portion of the taxpayer's overall loss becomes a net operating loss (NOL) carried forward to future tax years and subject to the new rules that govern NOL generated after 2017. Many owners of S corporations, partnerships, and limited liability companies are now subject to numerous loss limitation provisions. This program covers each loss limitation provision and how they relate to each other, focusing particular attention on Section 461(l).

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Intermediate

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.

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The Virginia Society of CPAs (VSCPA) 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: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.