Dennis Ponton, CPA, CFP, is a native Washingtonian and sole practitioner with over 35 years of experience in the tax planning and the return preparation business, with offices in Oakton, Va. and Myrtle Beach, S.C. He is a member of the Virginia Society of CPAs (VSCPA), the Maryland Association of CPAs (MACPA) and the South Carolina Association of CPAs (SCACPA) and is a frequent contributor to the Federal Tax Forum member list-serves in both Virginia and Maryland. Dennis has previously authored a synopsis of the 199A deduction that was featured in the April 2018 edition of MACPA Statement and has developed worksheets to aid practitioners in understanding the 199A deduction.