Choice of Entity Planning
The Section 199A 20% small business deduction and the lowering of the top corporate income tax rate to 21% are the largest opportunities in the Tax Cuts and Jobs Act. Both of these changes present business owners with an important but difficult “choice of entity” question: “Am I “better off” being a C Corporation or a pass-through entity?”
There are many factors that impact this analysis, and professional advisors must understand all of these factors if they are to properly advise their business owner clients. Whether you’re a financial advisor, attorney or CPA, the best way for you to understand twofold: 1) refresh your understanding on the current taxation of entities and entity planning and 2) Join Bob Keebler in his 90 minute LISI webinar where he will cover all of the important factors you need to understand:
- The unique tax treatment of partnership, S-Corp and other pass-through income;
- The differences in how these entities are taxed annually and at distributions;
- How 199A should change your thinking;
- What the benefit is of converting a C Corp, partnership, or disregarded entity to an S Corp (and how to explain it);
- How to identify the tax problems relating to the ownership of S Corp shares and how to solve them (including various QSSS, QSST, ESBT elections);
- The new math of double-taxation following reform;
- Time value of money and the new 21% corporate tax rate;
- And an alphabet soup of other special issues that can arise, including:
- PHC (personal holding company) tax
- E&P (earnings and profits) and the BIG (“Built-In Gains”) tax
- AAA (accumulated adjustments account)
- OAA (other adjustments account)
There will be no CE for this webinar
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