<p>This course will be an overview of:</p> <ul> <li>Provisions contained in the Section 199A final regulations and related revenue procedures</li> <li>Safe harbor election under Section 199A</li> <li>Decisions the preparer must make and the decisions the preparer and client must make when applying Section 199A</li> <li>Tax return preparation and tax planning issues surrounding Section 199A</li> </ul>