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PRODID:-//Basics & Beyond//CPE Hours//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
BEGIN:VEVENT
UID:cpehours-6694-20261001T130000Z@cpehours.com
DTSTAMP:20260807T224140Z
DTSTART:20261001T170000Z
DTEND:20261001T190000Z
SUMMARY:Qualified Business Income: A Practitioner’s Guide to §199A\, SSTB
  Classification\, and the OBBBA Updates
DESCRIPTION:This course provides a practical overview of the §199A qualif
 ied business income deduction as permanently extended and modified by the
  One Big Beautiful Bill Act. Participants learn how to apply the 2026 thr
 esholds under Rev. Proc. 2025-32\, classify income under the specified se
 rvice trade or business rules across all thirteen SSTB categories\, and d
 etermine whether Form 8995 or Form 8995-A is required. The course also co
 vers the de-minimis rule\, the aggregation election\, and how the OBBBA c
 hanges create new planning opportunities for pass-through business owners
 .\n\nRegister: https://register.cpehours.com/\nCourse page: https://www.c
 pehours.com/webinars/qualified-business-income-and-the-obbba-b1109801/
LOCATION:Online
URL:https://register.cpehours.com/
BEGIN:VALARM
TRIGGER:-PT30M
ACTION:DISPLAY
DESCRIPTION:Reminder: Qualified Business Income: A Practitioner’s Guide t
 o §199A\, SSTB Classification\, and the OBBBA Updates starts in 30 minute
 s.
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