Description: This 90-minute program will cover the important tax planning techniques and traps for the unwary that tax advisors and clients planning for Self-Employment Taxes and Net Investment Income Taxes must be aware of. Participants will gain a better understanding of the interaction of the various rules and structuring strategies that can apply, as well as practical business considerations.

Topics to be covered include the following:

• The basic employment tax operation of each type of entity.
  
  
• When Self-Employment and Net Investment Income taxes are applicable.
  
  
• Overview of material participation rules and grouping elections under Section 469.
  
  
• How to avoid the Section 469 passive loss rules, and when the 100-hour rule can be used in lieu of having to spend 500 hours or 750 hours to make an activity active for passive loss rules purposes, but inactive for self-employment tax purposes.
  
  
• Application of Limited Partner exception to Limited Liability Companies and review of recent Tax Court Cases.
  
  
• How to avoid or block Self-Employment Taxes using S-Corporations. 　
  
  
• How to avoid Self-Employment Taxes, Net Investment Income Taxes or both!
  
  
• How to take advantage of the Self-Charged Rental, Interest and Royalty Exceptions to the Net Investment Income Tax.
  
  
• How and when to use a management company to receive Qualified Business Income under Section 199A that would not otherwise qualify.

There will be no CE for this webinar


For those who have a conflict with the date/time, The session will be recorded. Simply register and you will have unlimited access to the recording.

Although they are scheduled for a particular time and date - once purchased - they can be viewed at ANY TIME!.